Special Economic Zone - spb-hamburg.de
Special Economic Zone - spb-hamburg.de
Special Economic Zone - spb-hamburg.de
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Tax reliefs for the SEZ resi<strong>de</strong>ntsType of TaxRegulatory ActGeneral Terms(RF, SPb territory)Within the SaintPetersburg SEZboundariesTermInsurancecontributionscl.1-4 Art.12 FL 272-FZPension Fund - 26%Pension Fund - 8%Pension Fund – 13 %Pension Fund – 20 %2010-201720182019cl.2 Art.57 FL № 272-FZSocial Insurance Fund.- 2.9%Social Insurance Fund:2%2.9%2011-20172018-2019cl.2 Art.58 FL № 272-FZFe<strong>de</strong>ral Fund of Mandatory MedicalInsurance^2011 – 3.1%2012 – 5.1 %Fe<strong>de</strong>ral Fund of mandatorymedical insurance:2%4%5.1%20112012-20172018-2019Territorial funds of mandatory medicalinsurance :2011 - 2%2012 – 0%Territorial Funds of mandatorymedical insurance:2%0%20112012-2019Land tax (% of thecadastral value)cl.9 Art.395 RF Tax Co<strong>de</strong>1.5%(Max)0% 5 years*)Assets taxcl.17 Art.381 RF Tax Co<strong>de</strong>Art.11-1 SPb Law № 81-11 2.2%0% 10 years*)Transport tax cl.5-1 SPb Law № 81-11150 rbls/h.p.(Max.)0 rbls. (except air and watervehicles)5 years*)Profit tax cl.11-3 SPb Law № 81-1120%13,5%Until18.01.2026*) upon arising of the ownership title5
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