ADZ
The advanced development zone (ADZ)
Part of the territory of the Russian Federation , including closed administrative-territorial unit where in accordance with the decision of the Government of the Russian Federation a special legal regime of entrepreneurial and other activities is established in order to create favorable conditions for attracting investments, ensuring accelerated socio-economic development and create favorable conditions for the viability of the population.
ADZ resident
Individual entrepreneur or legal entity, being commercial organization, state registration of which is carried out in an ADZ in accordance with the legislation of the Russian Federation (except state and municipal unitary enterprises), which entered into an agreement on carrying out activities in the ADZ and included in the registry of residents of ADZ.
| Tax benefits | Standard tax treatment |
|
Corporate income tax Federal part 0% for 5 years from the first profit Regional part 0% for 5 years from the first profit, 10% for the next 5 years |
Corporate income tax Federal part 3% Regional part 17% |
|
Insurance premium 7,6% - for 10 years (applicable for residents who received the status in the first 3 years of the creation of the ADZ), compensation from the Federal budget |
Insurance premium 30% |
|
Wealth tax 0% |
Wealth tax 2,2% |
|
Land tax 0% |
Land tax 1-1,5% |
State support measures of the Fund for the development of single-industry towns
co-financing of infrastructure construction expenses, which is necessary for launching new investment projects in single-industry towns
Financial instruments to support initiators of investment projects implemented on the territory of a single-industry city in the form of preferential loans
- term-up to 15 years
- the initiator's own funds in the project - at least 20%, the Fund's funds - no more than 80%
- availability of a bank guarantee (loan under 0%)
Assistance in preparing and participating in the implementation of new investment projects in single-industry towns
Performing the functions of a project office for the implementation of investment projects in single-industry towns
Main limitation