- The SEZ regime applies to the entire territory of the region
- Residents are granted tax benefits for up to 15 years
- A simplified visa procurement process for the residents with a foreign citizenship
- A number of guarantees to residents (invariability of the rent for a provided land plot during the entire term of the lease agreement, guaranteed non-application of measures that increase the tax burden of a resident)
- Foreign goods are placed and used on the territory of the region without paying customs duties or VAT, if not moved to other parts of Russia
- Compensation of import duties is available when exporting goods for sale in other regions
- VAT deferment for 180 days is available
Residents of the SEZ in the Kaliningrad Region have tax preferences for income tax and property tax: 0% during the first 6 years of project implementationж 10% income tax and 1,1% property tax within 7 to 12 years of project implementation. It should be noted that the first six-year period of income tax benefits starts from the moment of receiving the first profit on the project. In case the profit does not appear during the first three tax periods, the countdown will begin from the 4th year.
SEZ residents are exempt from land tax for the first 5 years of economic activity. This applies to the land plots used for the purpose of the project only and the countdown starts since the moment of commencement of ownership.
Organizations that received the SEZ resident status in the Kaliningrad Region from January 1, 2018 up to and including December 31, 2022, will be able to apply for reduced premium tariffs for 7 years, provided they create new workplaces. The total tariff for insurance premiums for such workplaces wages will be 7,6%. The benefit of reduced tariffs will be available until December 31, 2025.