- the rate of the corporate profit tax payable to the federal budget is 0% within the initial five years starting from the year, when the first profit was obtained. The tax rate payable to the regional budget may not exceed 5% within the initial five years starting from the year, when the first profit was obtained, and within the next five years — minimum 10%;
- reduction of insurance rates payable to the state non-budgetary funds within 10 years from the date of legal status registration as PSEDA resident. To the Pension Fund of the Russian Federation — 6% (instead of 26%), to the Social Insurance Fund of the Russian Federation — 1, 5% (instead of 2, 9%), to the Compulsory Medical Insurance Fund — 0, 1% (instead of 5, 1%). Reduced rates are applied concerning the residents, who registered their status within the period at least 3 years from the date of PSEDA creation;
- fixing the reduced rate for calculation of the mineral extraction tax within 10 years. The rate is taken as equal to 0 prior to the moment, when PSEDA resident starts applying reduced rate to the corporate profit tax— within 2 years, 0,2 — within the next two years of business activity.
The regional law dated 10.05.2012 No. 843-ZS 'On Regional Taxes and Certain Subjects of Taxation in the Rostov Region' (as amended on 05/04/2016 No. 510-ZS) for organizations that are residents of advanced social and economic development territories, the following tax benefits are established:
- in the form of a zero tax rate (0 %) on profits to be credited to the regional budget — during five tax periods starting from the year when the first profit was received;
- in the form of full exemption from corporate property tax in respect of the property of the newly created (acquired) as part of the implementation of the agreement on the implementation of activities in the social and economic development territory — for a period of five years from the date of registration of such property.
The decision of the Zverevo City Duma dated April 26, 2018 No. 160 'On the establishment of land tax exemptions for residents of the PSEDA 'Zverevo' was adopted (amended in the decision of the Zverevo City Duma dated October 26, 2016 No. 64).
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