Preferential conditions for investments:

  • income tax reduction of 4.5%;
  • 0% - tax   on   property;
  • the rental price of land - 0.01 cadastral value of the land;
  • possibility of land acquisition;
  • 0% - land   tax.

Comprehensive support of federal, regional and local authorities:

  • construction of engineering infrastructure at the expense of the state;
  • guarantees against unfavorable changes in legislation;
  • federal status of the project;
  • friendly administration system on the principle of "one window"

Providing engineering and transport infrastructure

From the budgets of all levels in the areas of the SEZ and in the neighborhood area built: water intake facilities, water supplies and sewerage, effluent facilities, substations, overhead lines, information and communication networks, road network with outdoor lighting, mooring facilities, fire stations, transfer stations and others.
 

Preferential tax treatment

Reduced income tax rate, exemption from land and property taxes, the right to apply in respect of the fixed assets of a special depreciation rate

Guarantees against unfavorable changes in the legislation of the Russian Federation on taxes and fees

In respect of the residents are not applicable legislative acts of the Russian Federation on taxes and fees, regulations of local governments on taxes and fees, worsening the situation of taxpayers - residents of special economic zones

Low rent for the lands

The maximum amount of rent for the land grant to residents of the special economic zone on the basis of an agreement on tourism and recreation activities, is 1% of the cadastral value of a year

Possibility of land acquisition

Tenants of lands within the boundaries of the special economic zone - the owners created their properties have the right to repurchase located under the specified objects of land. The price at which the SEZ residents can redeem land, on average, 10 times less than the market value of such land

Special administrative regime

System Administration "One window" allow  to simplify interaction with government regulators

 

Unseasoned tourist offer:

  • major centers of SPA-therapy and Tibetan medicine;
  • ski resort; sports, children and shopping malls;
  • restaurants and cafes;
  • hotels, cottage villages.

Tourist and recreational potential:

  • large area for creative development;
  • Lake Baikal - the oldest and deepest freshwater lake in the world, World Natural Heritage UNESCO (1996);
  • the presence of diverse mineral springs and mud;
  • one of the largest centers of the eastern and Tibetan medicine;
  • rich history, culture and traditions of the local population;
  • combination of diverse landscapes from mining - tundra to steppe;
  • dense coniferous forests, steppe valleys, mountain rivers.

 

In accordance with the Federal Law of 22.07.2005 № 116-FL "Concerning Special Economic Zones in the Russian Federation", the SEZ has a special regime of doing business:

Name

Normal tax rate

The tax rate for residents of the SEZ

Reporting period

Base

Tax on land

1,5%

0%

Period of 5 years from the month of property rights on each plot

Article 395 of the Tax Code of the Russian Federation

Property Tax

2,2%

0%

For 10 years from the month following the month of registration of the said property

Article 381 of the Tax Code of the Russian Federation

Profit tax (credited to the national budget)

18%

13,5%

5 years starting from the first day of the tax period in which the entry was made in the register of residents of the special economic zone of the resident registration

26.11.2002 №145-II «About some questions of tax regulations in the RB, the Russian Federation related legislation on taxes and duties to the competence of the Russian Federation"

SEZ residents may apply for a special accelerated depreciation rate, but not higher than 2

Article 259.3 of the Tax Code of the Russian Federation