1. ENG
  2. SEZ «ALGA»

SEZ «ALGA»

Alga is a special economic and industrial zone located on four land plots in the territory of Ishimbay and Sterlitamak regions of the Republic of Bashkortostan. Support measures for residents include the possibility of applying accelerated depreciation and a decreasing coefficient on the rental of the land. Profit tax (2020-2024) and corporate property tax have been canceled (within the first 10 years from the date of registration of property).

SEZ tax benefits

Benefit Type

Budget Level

Standard scheme

Amount and period

Corporate Profit Tax

federal budget

3 %

2 %

regional budget 

17 %

first 5 years – 0%

second 5 years – 5%

after 12 years – 13,5%

for a period prescribed by the law of the subject of the Russian Federation

Corporate Property Tax

regional budget

2,2 %

0 %

10 years from the date of property registration

VAT

federal budget

20 %

20 % (0 %)*

from 2019

Land Tax

local budget

1,5 %

0 %

5 years from the date of property registration

Transport Tax

regional budget

10 - 250 rubles per HP

are exempted for 10 years from the date of registration of the vehicle

(for a period prescribed by the law of the subject of the Russian Federation)

Action of the free customs zone

  • Exemption from VAT and import duties on imported materials and raw materials processed in the SEZ territory
  • Exemption from import customs duties and taxes on foreign equipment for the period when the equipment located in the SEZ territory
  • Exemption from VAT, as well as import and export duties on goods imported and sold in the territory of the Customs Union (Russian Federation, Belarus, Kazakhstan, Kyrgyzstan, Armenia);
  • Exemption from customs duties and VAT in case of production of the goods from foreign components and their sale to the countries of the Customs Union;
  • Payment only of export duty when exporting manufactured goods, recognized as goods of the Customs Union, outside the Customs Union
  • No duties and VAT on foreign goods resale outside the countries of the Customs Union;
  • Payment only of export duty upon the Customs Union goods resale outside the Customs Union
  • Exemption from customs duties and VAT on export of goods recognized as foreign outside the Customs Union

SEZ location

The special economic zone is located within the territory of 2 districts: Ishimbay and Sterlitamak districts

Located close to 3 cities: Ishimbay, Salavat and Sterlitamak

Residents support

  • Accelerated amortization The SEZ taxpayers are given the opportunity to apply a special coefficient to the basic amortization rate, but not higher than 2, to their own fixed assets amortized (until the end of their period of use).
  • Land lease There is a decreasing coefficient for land lease. The rent rate for each site is determined in accordance with the Methodology for calculating rent rate on agreements of lease of land located within the territories of special economic zones approved by Decree No. 190 of the Ministry of Economic Development of the Russian Federation dated July 14, 2006.

How to become a resident

A person intending to obtain the status of the SEZ resident needs to submit an application to the Ministry of Economic Development of the Republic of Bashkortostan on concluding an agreement on operating. The application must contain information as follows:

  1. planned activity of the applicant in SEZ;
  2. state and (or) municipal property necessary for the applicant's operating;
  3. size of the site required for the applicant's operating;
  4. expected amount of investments and expected amount of capital investments during the period of the applicant's operating in the SEZ, including the amount of capital investments three years after concluding an agreement on operating;
  5. electricity power required for the applicant’s power receiving equipment, as well as types, volume and planned peak demand for utility services as per resources required (including cold and hot water, network gas and heat energy) for providing services on heat, gas and water supply, and other resources necessary for operating.

Application must be supplemented by the documents as follows:

  1. copies of charter documents (for legal entities);
  2. business plan according to the form established by a federal executive body authorized by the Government of the Russian Federation;
  3. a copy of the certificate of state registration of a legal entity or an individual entrepreneur;
  4. a copy of the tax authority registration certificate.