The Kurgan Region is running a campaign to create a special economic zone of an industrial production type, the «Kurganskaya».
The measures to create a special economic zone of an industrial production type in the Kurgan Region are included in the Individual Program of Socio-Economic Development of the Kurgan Region for the period of 2020-2024, approved by the Decree of the Government of the Russian Federation dated February 25, 2020 No. 422-p.
The purpose of creating a SEZ in the Kurgan Region, as a territory with a special regulatory regime for business, is to ensure an increase in the competitiveness of the economy and investment attractiveness of the Kurgan Region, creation of new manufacturing enterprises and production of new high-tech products.
For investors, the feasibility of creating a SEZ is associated with the development of new sales markets, production proximity to the consumer, costs minimization due to absence of customs duties, and cheaper labor employment.
1. Corporate profit tax:
To the federal budget – 3%
By law of the constituent territory of the Russian Federation, the tax rate can be set:
– 0% — within five calendar years starting from the tax period after the profit subject to taxation is first made;
– 5% — within the period from 6 to 10 calendar years, inclusive, starting from the tax period after the profit subject to taxation is first made;
– 13.5% — after 10 calendar years, starting from the tax period after the profit subject to taxation is first made.
2. Transport tax – 0%. Residents are exempt from transport taxation if they use vehicles to support activities on the SEZ territory.
3. Corporate property tax – 0% for 10 years from the month following the month of property accounting registration, subject to the following conditions:
– the property is booked on the balance sheet of a SEZ resident;
– the property was created or acquired to carry out activities on the SEZ territory;
– the property is used on the SEZ territory within the framework of the agreement on SEZ creation.
4. Land tax – 0% if the plot is located on the SEZ territory, for a period of five years from the month of the emergence of title to each land plot.
Free customs zone regime means foreign goods are placed and used within the SEZ territory without payment of customs duties, import VAT, special, anti-dumping and countervailing duties. The total SEZ area being created is 267.8 Ha (5 sites, 29 land plots in total).
Investment sites with a Special Economic Zone regime:
– A land plot with an area of 53.09 Ha, located in Kurgan, Severnyi Settlement, industrial district;
– A land plot with an area of 43.05 Ha, located in Kurgan, Omsk Street at the intersection with the «Irtysh» federal highway, position 2;
– A land plot with an area of 127.6 Ha, located in the Kurgan Region, Ketovskii District, village of Ikovka;
– A land plot being the territory of the «TRD» [«Territory of Regional Development»] industrial park with an area of 27.5 Ha, located in the Kurgan Region, city of Kurgan, Burova-Petrova str., 118.