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The Free Economic Zone (FEZ) provides for a special regime for carrying out business and other activities, as well as the application of the customs procedure
of a free customs zone.

The period of functioning of the FEZ is 25 years (until December 31, 2039). Legal entities and individual entrepreneurs registered on the territory of the Republic
of Crimea can become participants in the FEZ.

Currently in the FEZ:


Participants – 1,300

1 241 projects implemented by SMEs


Declared – 128 billion rubles

Already invested – 85 billion rubles


It is declared – 43 thousand

Already created – 39 thousand

Tax incentives and preferences for participants of the Crimean FEZ

  1. Organization profit tax:
    federal budget – 0% for 10 years; the budget of the Republic of Crimea – 6% * and 13.5%
    (* according to the types of entrepreneurial activity established  by the Law of the Republic of Crimea dated December 29, 2014 No. 61-ЗРК / 2014).).
  2. Exemption from corporate property tax for 10 years.
  3. Accelerated depreciation of own fixed assets.
  4. Exemption from land tax for 3 years.
  5. Application of the customs procedure of the free customs zone.