New residents of SEZ and TOR will receive additional preferences

The thematic draft law has not yet been submitted to the State Duma.

The government explained that, according to the draft law, tax breaks for new residents of SEZs and TORs are provided in the amount of actual investments in production buildings and equipment, as well as expenses on scientific research and design development. Regions will be able to establish "the best conditions for enterprises" independently.

The measure will only affect new residents who register after the law comes into force and operate for two years.

Currently, SEZ residents are entitled to such preferences as a 2% rate on income tax when paying into the federal budget, lease of a land plot for 2% of the cadastral value per year, purchase of a land plot for 25% of the cadastral value, a free customs zone regime (deferral of payment of customs duties, no costs for a temporary storage warehouse, own customs post, flexible system of payment of customs duties, possibility of duty-free placement of foreign goods).

For residents of the priority development areas, a reduced rate of insurance premiums and land tax is currently established, as well as an exemption from income tax for the first five years, the possibility of obtaining land plots for rent without holding an auction, and a free customs zone regime. Each region has introduced its own tax benefits.

Currently, industry operators are actively working in such SEZs as Technopolis Moscow , Dubna , Saint Petersburg , Moglino and others. Some TORs, such as Amurskaya and Novouralsk , have also attracted investors from the healthcare industry.