Resolution of the Government of the Russian Federation of December 22, 2017 № 1608 “On the creation of the territory of advanced social and economic development “Kondopoga”.
For residents of the TASED, in accordance with the Federal Law of December 29, 2014 № 473-FZ "On the territories of advanced socio-economic development in the Russian Federation", preferences are established, including in terms of the application of tax incentives.
Special legal regime for carrying out entrepreneurial activity
|
Tax name |
TASED |
Without TASED |
|
Income tax, incl. |
5% |
20% |
|
Russian Federation |
0% |
2% |
|
Republic of Karelia |
5% |
18% |
|
Land tax (municipality) |
0% |
on average 1,5% |
|
Corporate property tax (Republic of Karelia) |
0% |
2,2% |
|
Insurance contributions to state extra-budgetary funds (Russian Federation), incl: |
7,6% |
30% |
|
Pension Fund |
6% |
22% |
|
Social insurance fund |
1,5% |
2,9% |
|
Compulsory health insurance fund |
0,1% |
5,1% |
- 10. Food production;
- 16. Woodworking and production of wood and cork products, except furniture, production of straw and plaiting materials;
- 23. Manufacture of other non-metallic mineral products;
- 38.32.5 Processing of secondary non-metallic raw materials;
- 55. Activities for the provision of places for temporary residence;
- 56. Activities for the provision of food and beverages.
Normative legal acts
Order of the Ministry of Economic Development and Industry of the Republic of Karelia № 137-A dated 20.09.2016 “On approval of the procedure for concluding agreements on the implementation of activities in the territories of priority socio-economic development with legal entities that are commercial organizations, with the exception of state and municipal unitary enterprises, financial organizations , including credit and insurance organizations and professional participants in the securities market
