Business support

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 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

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

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

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

Business support

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

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

Preferential treatments

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Questions and answers