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%