The Federation Council approved the law on the preservation of preferential income tax treatment for residents of Kaliningrad SEZ

© Изображение сгенерировал ИИ

Members of the Federation Council approved a law preserving preferential income tax conditions for residents of the special economic zone in the Kaliningrad region.

For SEZ residents in the Kaliningrad region, there is a zero income tax rate (for the first six tax periods from the moment of receiving the first profit on the investment project, but no more than three consecutive years) and 50% of the total rate (for the next six tax periods).

As a reminder, the general income tax rate in the Russian Federation has increased from 20% to 25% since January 1, 2025, and from 10% to 12.5% for residents of the Kaliningrad SEZ, respectively, which is considered a deterioration in conditions.

The explanatory note to the law noted that residents of the Kaliningrad SEZ are guaranteed unchanged tax conditions for the entire duration of the investment project. Therefore, new federal laws that increase the tax burden should not be applied to them.