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For a ASEZ/FPV resident
Investors

Business support

The Russian Far East and Arctic Development Corporation (FEDC) is the management company of the Arctic Zone of the Russian Federation, the Free Port Vladivostok, and the advanced special economic zones in the Far Eastern and Arctic constituent entities of Russia.

Key Features and Differences of Preferential Regimes: ASEZ, FPV, AZRF, KORF and ISEZ

ASEZ
FPV
AZRF
RKI
ISEZ
Target investors
Large and medium-sized businesses
Small and medium-sized businesses
Large, medium-sized and small businesses
Large, medium-sized and small businesses
Large international businesses
Coverage area
Russian Far East and Arctic 18 designated territories
Russian Far East 22 municipalities
Entire territory of the Arctic Zone of the Russian Federation
Sakhalin Region Kuril Islands
Amur Region and
Primorsky Territory
(expansion to additional
Far Eastern regions under
consideration)
Minimum investment threshold (investment in own business)
500,000 rubles
500,000 rubles
1,000,000 rubles in fixed assets
RUB 500 million
Procedure for obtaining resident/participant status
Assessment of project credibility and feasibility
Verification of document completeness and compliance
Committee review, compliance assessment, evaluation of project feasibility and document completeness
Notification of the tax
authority at the participant’s
location and compliance
verification
International treaty and RF
Government Resolution;
assessment of document
completeness
Project preparation requirements
High
Low
Low
High
Tax and social insurance incentives
Access to infrastructure support
Access to land plots
One-stop-shop investor support
Marketing and HR support; resident cooperation
Management company’s right to protect residents in court
Customs incentives: free customs zone; employment of foreign personnel outside quotas; simplified visa regime

Tax Incentives of Preferential Regimes: ASEZ, FPV, AZRF, KORF and ISEZ

ASEZ
FPV
AZRF
RKI
ISEZ
Standard Conditions
Land Tax
0% 0–1.5% for 3–5 years depending on municipality
0% for first 3 years
depending on municipality
0% 1 for 3–5 years
depending on municipality
0% for 20 years
By municipal decision
0–1.5% depending on municipality
Mineral Extraction Tax
0% reduced coefficient for 10
years (0 to 1)
0,5 2 of MET rate
depends on mineral type
Corporate Profit Tax
0% 3 0% first 5 years, 18% next
5 years
depending on region
0% 0% first 5 years, 18% next
5 years
depending on region
0 - 10% 4 0–5% first 5 years, 5–10%
next 5 years
depending on region
0% for 20 years
0% 10 years to federal budget;
regional part by regional
decision
25%
Property Tax
0% 0–0.3% first 5 years; 0.5
2.2% next 5 years
0% 0% for 5 years; then max
0.5–2.2%
0 - 1,1% 5 depending on region
0% for 20 years
By regional decision
up to 2.2% depending on region
Social Insurance Contributions
7,6% 6
30%
75% of contributions subsidized
7,6% for 20 years
7,6% for 10 years
30%
1. Except Arkhangelsk Region, Nenets Autonomous Okrug and Krasnoyarsk Territory;
2. 0.5 of the current MET rate for solid minerals;
3. During the first 5 years: 5% for the Republic of Buryatia and Murmansk Region, 2% for certain activities in Zabaykalsky Territory;
4. Except Yamalo-Nenets Autonomous Okrug and Krasnoyarsk Territory;
5. Except Yamalo-Nenets Autonomous Okrug;
6. 7.6% for 10 years for residents of the Capital of the North ASEZ that signed agreements before 09.08.2027

Preferential treatments

ASEZ
Advanced Special Economic Zone

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.

Receive tax privileges and administrative preferences
The FEDC assists you in the preparation and implementation of the project
You receive land and infrastructure for the investment project
FPV
Free Port Vladivostok

A territory in which investors enjoy special customs, tax and administrative regimes.

Receive tax privileges for the first 5 years of business
The FEDC provides you with assistance and administrative preferences
Territory with special customs, tax and administrative regimes
RKI
Russian Kuril Islands

A territory offering special environment for entrepreneurs, where investors enjoy tax concessions, lower insurance instalments and administrative benefits.

Receive tax benefits for 20 years from the date of obtaining resident status
The ability to benefit from a number of administrative preferences
Deductions for social security payments
SAR
Special Administrative Region

Territory with flexible tax and currency regimes for companies that have decided to transfer from a foreign to a Russian jurisdiction.

The change of jurisdiction (redomiciliation) is carried out by obtaining the status of an international company (IC).

Receive tax privileges for the first 5 years of business
The FEDC provides you with assistance and administrative preferences
An international company or its subsidiary company can become a resident of the FPV
AZRF
Arctic Zone of the Russian Federation

Is the largest economic zone in Russia, and in the world, with a single set of preferences for investment activities.

Receive unique tax privileges
The FEDC provides comprehensive support for your project
Make use of a range of simplified administrative procedures (scheduled inspections and FTZ)
ISEZ
International Special Economic Zones

Part of the territory of a constituent entity of the Russian Federation in the Far Eastern Federal District, where a special legal regime for conducting business activities is established.

Tax benefits
Reduced insurance contribution rates
Administrative preferences
ISTC Russky
Innovation, science and technology centre

Territory with a unique preferential regime for the development of high-tech business in the Far East

Receive tax benefits for 10 years from the date of obtaining resident status
The ability to benefit from a number of administrative preferences
Assistance in promoting knowledge-intensive products and services in the market, and in the development of scientific and technological cooperation with project participants, including with foreign organisations
Sayuri LLC Yakutia ASEZ
Jay Tee LLC Free Port Vladivostok
Nomura LLC Free Port Vladivostok

News

All Invest Regimes
We build in Russia, we build for Russia: Nakhodka Ship Repair Yard celebrates its 75th anniversary! 19 June 2026 Master plan projects for cities in the Amur Region and the Republic of Sakha (Yakutia) were reviewed at an investment council in Moscow 19 June 2026 FEDC presented new mechanisms for attracting foreign tourists and investors to the Far East at the “Travel!” forum 11 June 2026

Questions and answers

What are the priority areas in ISEZ?
The main priority is to attract residents producing high value-added products, as well as performing works (or providing services) of types to be determined by the Government of Russia.
When will the ISEZ regime start operating?
From January 1, 2026
In which regions is ISEZ planned to be created?
• Amur Region • Jewish Autonomous Region • Primorsky Territory • Zabaykalsky Territory • Khabarovsk Territory
What are the support measures intended for?
The support measures are intended to promote entrepreneurial activities and providing incentives for tax payers within some particular AZRF areas
What are the support measures intended for?
The support measures are intended to promote entrepreneurial activities in the territory of Kuril Islands (new jobs, higher amounts of basic capital investments).
Are investments required to obtain resident status?
The Project Rules do not specify any investment requirements in order to be granted the status of a resident. Project participants may make capital investments in infrastructure on the basis of agreements concluded with the RUSSKY ISTC Management Company in accordance with the Russian law.
What preferential regimes can operate concurrently with the ISTC regime?
In accordance with Article 14 § 9 of Federal Law No. 216-FZ, a project participant may, at the same time, be a participant in the Russky ISTC project, a Skolkovo Innovation Centre resident and also a participant in other ISTCs.
How long and in what territory is an ISTC resident required to stay?
In accordance with Law 216-FZ, the permanent executive body of a legal entity can only be located on the territory of ISTC "Russky" on a permanent basis. A legislative opportunity has been provided to stay outside the ISTC (but not more than 3 years before the commissioning of the ISTC infrastructure facility) for the permanent executive body of the legal entity, as well as other bodies or persons entitled to act on behalf of the legal entity without a power of attorney, provided that they carry out scientific and technological activities and conclude an agreement with the Managing the company about the permanent presence on the territory of the ISTC, after the commissioning of the infrastructure facility of the ISTC.
How does the ISTC help companies to establish international partnerships and enter markets in the Asia-Pacific region?
In order to help residents develop their projects and commercialize their innovations abroad, the Russky ISTC offers companies support in the form of expert advice and analysis in the areas of innovation and technology, and helps include them in global research projects. In cooperation with the Far Eastern Department of the Russian Academy of Sciences and the Far Eastern Federal University, the Russky ISTC offers direct access to experts from the Asia-Pacific countries and the Far Eastern Federal University’s partners and representative offices in other countries. The ISTC is also working on the development of its own network of partners.
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.
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.
How long does the TOP mode work?
The regime will operate for 70 years.
Hotline +7 (423) 222-55-58
Investors
© Russian Far East and Arctic Development Corporation, 2026
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