Special Administrative Region

The Special Administrative Region (SAR) is a territory with a flexible regime of tax and currency regulation for companies that have decided to transfer from a foreign jurisdiction to a Russian one.

This territory is allocated for international companies — foreign legal entities that are a commercial corporate organization and have decided to change the proper law. The advantages of accommodation in the SAR include:

Administrative preferences

• «One window» mode for the investor
• Assistance in choosing a place of registration
• Legal and accounting services
• Ability to build infrastructure facilities

Tax incentives

• Dividends in favor of an international company — 0%
• Dividends to foreign persons from an international company — 5%
• The profit of an international company is not included in the profit of the controlling person
• VAT on the import of ships into the territory of the Russian Federation — 0%
• Revenues are not taken into account when determining the tax base for tax on profits from the operation of ships
• Transport tax for aircraft and ships — 0%
• Property tax for aircraft and ships — 0%
• Rates of insurance premiums for crew members — 0%