SPECIAL ECONOMIC ZONE
OF THE KALININGRAD REGION

Requirements for an investment project

The project implementation should take place on the territory of the Kaliningrad Region.
The investment project shall not relate to the following activities:
- extraction of minerals and related services;
- production of ethanol, alcohol products, tobacco products and other excisable goods (excluding cars and motorcycles) in accordance with the list approved by the Government of the Russian Federation;
- wholesale and retail trade;
- repair of household goods and personal items;
- production and distribution of electrical energy;
- letting of property, with the exception of letting property for the purpose of production in processing industries;
- financial activities.

Investments should be made in the form of capital investments.
Capital investments that are taken into account when defining the investment project costs are investments in fixed assets, namely costs for the implementation of design and survey works, new construction, technical revamp, modernization of fixed assets, reconstruction of buildings, purchase of vehicles, machinery, equipment, tools, inventory.
The following may not be considered as capital investments:
• value of the property transferred to the registered capital of the resident;
• cost of purchasing (from residents or other persons) property that was owned by residents and in respect of which the organisation property tax rate was applied in accordance with the paragraphs 3 and 4 of the Article 385.1 of the Tax Code of the Russian Federation;
• cost of purchasing cars and sports, tourist and leisure vessels (with the exception of expenses for acquisition of sports, tourist and leisure vessels by a resident who realizes an investment project in the field of tourism and recreational activities)
• costs of acquiring land plots, buildings and structures, objects of construction in progress, as well as costs of acquisition, construction and reconstruction of residential premises.

The amount of capital investment in accordance with the submitted investment project should be no less than 150 million rubles and be made within a period not exceeding three years from the date of the decision to include a corporate entity in the register.

In case of realization of the investment project in the field of tourism, recreational activities, creation of manufacturing industries, as well as in fishery, fish farming and agriculture, the amount of capital investment should be at least 50 million rubles, as stated in the submitted investment project.
In case of realization of the investment project in the field of health care, the amount of capital investment should be no less than 10 million rubles, as stated in the submitted investment project.
In case of realization of the investment project in the field of developing computer technologies and creating software, providing consulting services in this area and other related services, in the field of information technology, research and development, the amount of capital investment should be no less than one million rubles.