Advanced Special Economic Zone

An advanced special economic zone (ASEZ) is a part of the territory of a constituent entity of the Russian Federation, where a special legal regime has been established for the performance of entrepreneurial activities.
18
Advanced
Special
Economic Zone

In total, 18 ASEZ have been created

Amur-Khingan ASEZ
  • Agriculture
  • Food industry
  • Logistics
Stolitsa Severa ASEZ
  • Manufacturing
  • Development
Amurskaya ASEZ
  • Logistics
  • Manufacturing
Bolshoy Kamen ASEZ
  • Shipbuilding
  • Logistics
Buryatia ASEZ
  • Agriculture
  • Timber processing
  • Tourism cluster
ASEZ Sakhalin
  • Tourism cluster
  • Recreation
  • Agriculture
Zabaikalye ASEZ
  • Extraction of mineral resources
  • Timber processing
  • Food industry
Kamchatka ASEZ
  • Tourism cluster
  • Recreation
  • Logistics
  • Fishing
  • Fish processing
Kuriles ASEZ
  • Tourism cluster
  • Fish processing
ASEZ Nakhodka
  • Gas and petrochemicals
Primorye ASEZ
  • Logistics
  • Manufacturing
Stolitsa Arktiki ASEZ
  • Port activity
  • Logistics
  • Industrial construction
Khabarovsk ASEZ
  • Manufacturing
  • Logistics
  • Agriculture
Chukotka ASEZ
  • Extraction of mineral resources
  • Services for the population
South Yakutia ASEZ
  • Extraction of mineral resources
  • Mining
Yakutia ASEZ
  • Agriculture
  • Logistics
  • Added value manufacturing

What is an ASEZ?

An Advanced Special Economic Zone (ASEZ) is part of the territory of a constituent entity of the Russian Federation, where a special legal regime has been established for the performance of entrepreneurial activities.

  • Within the ASEZ, tax incentives and administrative preferences for residents apply
  • The resident has the right to receive a land plot from the management company for the implementation of its project
  • The resident has the right to connect to infrastructure facilities: electricity, water, gas, sewerage, heat supply

ASEZ residents receive

Tax concessions

Lower social security payment

Administrative preferences

Help desk service, the possibility of applying the FCZ procedure and other measures of state support.

Land and infrastructure for the project

Land plot and the necessary ready-to-use infrastructure.

Tax privileges

Each region has its own tax privileges

Income tax
0 % within 5 years from the date of first profit (5% for the Republic of Buryatia and the Murmansk Region, 2-5% for certain activities in the Zabaikalsky Region)
13 % for the next 5 years (14% for certain types of activities in the Zabaikalsky Region)

The benefit under the regional part of the tax is established by a constituent entity of the Russian Federation and is subject to change

Land tax
0 % for 2-5 years

The preferential rate is established by the municipality

Corporate property tax
0 % From 0% to 0.5%
for the first 5 years
0.5 % From 0.5% to 2.2%
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 %

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.

*12 years for ASEZs outside the Far East Federal District

Mineral extraction tax
0 %

Reduced coefficient for 10 years (from 0 to 1)

Administrative preferences

All ASEZ residents receive preferences for the implementation of their projects

Exemption from quotas when engaging foreign employees

Provision of a land plot for project implementation

Ready-to-use infrastructure

Possibility of applying the free customs zone (FCZ) procedure

Help desk service for investors

Right of the management company to defend the resident in court

Questions and answers

What is the Advanced Social Economic Zone ASEZ?
The territory of the Advanced Social Economic Zone ASEZ is a part of the territory of a constituent entity of the Russian Federation, where a special legal regime for carrying out entrepreneurial activities is established.
How long does the TOP mode work?
The regime will operate for 70 years.
How to get land in the ASEZ?
After the conclusion of the agreement, JSC “Far East Development Corporation” concludes a lease of a land plot with a resident of the ASEZ. The rental price is calculated for each land plot individually, taking into account the preferential ratio. After the resident fulfills the terms of the concluded agreement, JSC “Far East Development Corporation” provides the land with property by concluding a sales contract.
On what terms can you get land in the ASEZ?
In order to obtain land in the ASEZ, it is necessary to obtain the status of a resident of the ASEZ. If the land does not belong to anyone, is not burdened and the local government gives permission, then the land is issued for the implementation of the project. If the land plot is owned by JSC “Far East Development Corporation”, then the land is also issued for the implementation of the project.
How to connect to the infrastructure (light, water, gas, water disposal, heat supply) in the ASEZ?
JSC “Far East Development Corporation” is building infrastructure in the ASEZ. You need to indicate in the application the needs of your future project in electricity supply, heat supply, water supply, water disposal, gas supply. If your application with this information is approved, you can connect to the infrastructure objects. For each ASEZ there is an individual schedule for the creation of infrastructure facilities, including, in particular, the timing of the introduction of these facilities into operation.
Is it possible for one company to simultaneously be a resident of ASEZ and FPV?
No, one company can not simultaneously be a resident of ASEZ and FPV. This is due to the fact that a resident can become a new legal entity or a new investment project with a registration address in the ASEZ and FPV.
© Russian Far East and Arctic Development Corporation, 2024