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.
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
Lower social security payment
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.
Each region has its own tax privileges
for 5 years from the date of receipt of the first profits
for the next 5 years (except for the Republic of Buryatia and Murmansk Region)
The preferential rate in respect of the regional component of the tax is established by the constituent entity of the Russian Federation
The preferential rate is established by the municipality
Corporate property tax
for the first 5 years
for the next 5 years
The preferential rate is established by the constituent entity of the Russian Federation
* (from 0.5% to 2.2%)
Unified social tax
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
Reduced coefficient for 10 years (from 0 to 1)
All ASEZ residents receive preferences for the implementation of their projects
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, 2023