Investor Presentaiton
5. Special zones in Kaliningrad
a) Kaliningrad Special Economic Zones: Overview
Old SEZ based on customs
benefits (1996)
The enterprises, which have been
registered in the Kaliningrad region.
before April 2006, may use these
customs benefits
Foreign goods imported in the region
are exempted from customs duties
and taxes
Goods exported from Kaliningrad to
other regions of Russia are exempted
from customs duties if:
-
-
The commodity classification code
has changed at the level of any of
the first four digits
The share of the added value has
reached at least 30 %
The old SEZ will function for 10 years,
i.e until the end of March 2016
TURUN KAUPPAKORKEAKOULU
Turku School of Economics
Pan-European Institute
•
New SEZ based on tax
benefits (2006)
New firms conducting a capital
investment at least 150 million RUR
(USD 4,4 million) in the region's
production over 3 years may use the
tax benefits
Tax benefits offered for an investor:
-
Corporate income tax and
property tax are:
• 0% for the first 6 years
following investment
• 50% reduction from tax for
the years 7-12 after the
investment
The law will be in force for 25 years,
i.e until the end of March 2031
Pai
pan european institute
REDA 2008, Liuhto 2008
www.tse.fi/pei/View entire presentation