Benefits for PSEDA residents

Information on benefits and preferences available for PSEDA residents

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Tax

Standard status

PSEDA residents

Legal grounds

Income tax

2% (3% in 2017-2020)
(federal budget)

0% for 5 years following the receipt of the first income

Subitem 1.8 item 1 Article 284 of the Tax Code of the Russian Federation

18% (17 % in 2017-2020 (regional budget)

 0% for 5 years following the receipt of the first income and 10% for the next five years

Item 1 Article 5.4 of Law of Kaluga Region No. 621-OZ of 29.12.2009

Property tax

2.2%

0% for 5 years, 1.1% from 6th to 7th year, 1.5 % from 8th to 10th year

Item 1Article 4.1 of Law of Kaluga Region No.263-OZ of 10.11.2003

Land tax

1.5%

0% from the moment of inclusion of the resident in the register of residents of PSEDA

Decision of the Town Duma of Sosensky No. 7 of  21.02.2018
Decision of the Town Duma of Kondrovo dated October 29, 2010 No.107 (as amended on February 26, 2021)

Insurance payments

30% (Pension Fund – 22%, Social Insurance Fund – 2.9%, Medical Insurance Fund – 5.1%)

7.6%  for 10 years (Pension Fund – 6%, Social Insurance Fund – 1,5%, Medical Insurance Fund – 0.1%)*

Subitem 12 item 1 and para.3 item 10 Article 427 of the Tax Code of the Russian Federation

 

*Reduced insurance rates are applicable to PSEDA residents who obtain their status within the first three years following the date of PSEDA establishment (subitem 12, item 1 and para. 3, item 10, Article 427 of the Tax Code of the Russian Federation)  

Sites

Investment digest

Analytical materials