The law will enter into force on 1 January 2026.
Russia’s State Duma approved Federal Law No. 518779-8 on 22 July 2025, amending the Tax Code to establish tax and social contribution incentives for residents of the International Advanced Development Territory (IADT) in the Far Eastern Federal District.
Key measures:
Corporate income tax incentives
The law introduces a 0% corporate income tax rate on the federal portion of tax for 10 years from the first period of taxable profit. Regional authorities may also apply a 0% rate on the regional portion of income tax for the same duration, at their discretion.
Social insurance contribution reductions
IADT residents will benefit from a reduced unified insurance contribution rate of 7.6% within the established base and 0% above it, provided they invest a minimum of RUB 500 million in qualifying activities. These reduced rates apply for a 10-year period.
15-Year tax stability guarantee
A 15-year tax stability clause ensures that, unless a resident loses status or the agreement expires, they are protected from any new taxes or increases in existing tax or contribution rates — with the exception of VAT, excise duties, and the mineral extraction tax. The stability covers corporate income tax, property tax, land tax, transport tax, and social contributions.
Eligibility and scope
The incentives apply to newly registered IADT residents and extend to residents of other zones such as the Free Port of Vladivostok and existing Advanced Development Territories. To qualify, projects must involve high value-added production and meet a minimum investment threshold of RUB 500 million.
Economic impact forecast
Government projections estimate the IADT regime will attract around RUB 30 billion in investments, create over 1,000 jobs and increase the gross regional product by nearly RUB 41 billion by the year 2033.
The law will enter into force on 1 January 2026.
