Benefits provided to the subjects of SEZ "Slavutich"

• Imported materials, raw materials, equipment, equipment component parts for the needs of their own production (except excisable goods) are clear from import duty not longer than 5 years.

• Imported materials, raw materials, equipment, equipment component parts for the needs of their own production (except excisable goods) are clear from added value taxation not longer than 5 years.

• Profits obtained by the SEZ "Slavutich" subjects on the territory "SEZ "Slavutich" as a result of investment projects implementation are clear from taxation for three years.

From the 4th to the 6th years of implementation of investment projects the profits are taxable at 50% interest from the existing interest rate. This norm is applied since the moment of the obtaining of the first profit by the SEZ "Slavutich" subjects.

• SEZ "Slavutich" subjects’ gross revenue does not include obtained sums of investments as taxable in the forms of: means, stocks of materials and capital equipment, intangible assets including legalized on the territory of Ukraine author’s rights, rights fir inventions, useful models, industry samples, trade marks for goods and services, know-how, and so on, whose cost in convertible currency is confirmed in accordance with the laws (procedures) of the country – investor or international trade customs and also expert evaluation in Ukraine.

• SEZ "Slavutich" subjects (land owners and tenures on the territory of SEZ "Slavutich") are completely clear form the payment of the land-tax during the first years if the investment projects implementation and during the following three years pay land-tax on the rate 50 %.


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