About FPV

Kamchatka Krai:

Petropavlovsk-Kamchatsky urban district

Primorsky Krai:

Sakhalin Region:

Khabarovsk Krai:

Chukotka Autonomous Okrug:

Pevek urban district

FPV Residents receive

Tax concessions

Lower social security payment

Administrative preferences

Tax privileges

Each region has its own tax privileges.

Income tax

5 years

12%

0 % for the first 5 years

13 % for the next 5 years

The preferential rate in respect of the regional component of the tax is established by the constituent entity of the Russian Federation

Land tax

0 % 0-1.5%
for 3-5 years

The benefit is established by a municipality

Corporate property tax

5 years

0.5%

0 % for the first 5 years

0.5 – 1.1 % for the next 5 years

The benefit is established by a constituent entity of the Russian Federation, limited by conditions and subject to change

Unified social tax

7.6 % for 10 years

Insurance contributions to the Pension Fund, Social Insurance Fund, Mandatory Health Insurance Fund are reduced from 30% to 7.6% within 10 years after obtaining resident status. For residents registered after 01/01/2023, within 10 years after notifying the tax authority of the exercise of this right. Notification can be submitted within 3 years after obtaining resident status

Administrative preferences

All ASEZ residents receive preferences for the implementation of their projects

Exemption from quotas when engaging foreign employees

Help desk service for investors

Possibility of applying the free customs zone (FCZ) procedure

Right of the management company to defend the resident in court

Frequently asked questions about the FPV

What is Free Port of Vladivostok (FPV)?

The Free Port of Vladivostok (FPV) is a territory that uses special regimes of customs tax and administrative regulation.

What territories are related to the FPV? Or where are the territories of the FPV?

The Free Port of Vladivostok includes the territories of the municipal entities of Primorsky Krai: the Artyomovsk district, the Vladivostok district, the Bolshoy Kamen district, the Nakhodka district, the Partizanskiy district, the Spassk-Dalniy district, the Ussuriysk district, the Nadezhdinskiy municipal district, the Shkotovskiy municipal district, Oktyabrskiy municipal district, Olginskiy municipal district, Partizanskiy municipal district, Pogranichniy municipal district, Hasansky municipal district, Hankaiskiy municipal district, including the territory and water area of seaports located in the territories of these municipalities.

The territory of the free port includes (with the territory and water area of the sea port): Vaninskiy municipal district (Khabarovsk Krai), Korsakov district (Sakhalin Oblast), Pevek district (Chukotka autonomous district), and Petropavlovsk-Kamchatsky (Kamchatka Krai).

How long will the FPV regime operate?

The regime will operate for 70 years.

What types of activities are prohibited?

1) Extraction of oil and natural gas; 2) The production of excisable goods, except for the production of cars, motorcycles, motor oils, aviation, diesel and motor fuel;

What types of activities are not covered by state support measures (tax benefits)?

1) Financial and insurance activities. 2) Activities in the organization and conduct of gambling; 3) Wholesale and retail trade, except for the sale of goods produced by a resident of the Free Port of Vladivostok on the territory of the Free Port of Vladivostok, in accordance with the agreement on the activities of the resident of the Free Port of Vladivostok.

In what period will the application be considered?

The application will be viewed within 15 working days. If the declared project meets all the necessary criteria, a positive decision will be taken on your application. The management company shall, within a period not exceeding thirty calendar days from the date of making a decision on the possibility of concluding an agreement on the implementation of activities, prepare and forward to the applicant a draft agreement on the implementation of activities.

How to get land on the territory of a free port?

According to paragraphs 33, paragraph 2 of Art. 39-6 of the RF LC and cl. 18, paragraph 8 of Art. 39-8 of the RF LC for the lease of a land plot that is in state or municipal ownership, is concluded without holding a tender in the case of granting a land plot to a resident of a free port.

What is the difference between the ASEZ and the FPV?

	ASEZ	FPV
Infrastructure	Given by MC	self-supporting
Land	Given by MC	Must be received in municipality without auction.
Place of project realization	Determined by cadastral units for each ASEZ individually	Restricted by boundaries of municipal unit.
Necessary Investment	500 000 rubles	500 0000 rubles during three years.
Particular covenants	Responsible for non-use of requested infrastructure	Absent.

Free Port Vladivostok

In the Far East, the FPV regime extends to 22 municipalities in 5 regions

What is the FPV?

FPV Residents receive

Tax concessions

Lower social security payment

Administrative preferences

Tax privileges

Administrative preferences

Frequently asked questions about the FPV