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  • The Law of Ukraine about "Special Economic Zones and Special Mode of Investment Activity in Donetsk Region" of December 24th 1998, ¹ 356-ÕIV.

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  • List of priority areas of economic activity on the territories of priority development in Donetsk Region with special mode of investment activity of August 11th 2000, ¹ 1255 and of May 17th 2002, ¹ 658.
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      Incentives within Special Economic Zones Incentives within Territories of Priority Development Current Rates
    Import Duties Exempt Exempt for 5 years Raise
    VAT for goods imported Exempt Exempt for 5 years Raise
    Export Duties, Excise, VAT for goods exported Exempt No exemption No exemption
    Income tax
    - with investments not less than 1 M. USD.

    - with investments not less than 250 thousand USD.    		 20% 1-3 years 0%
    4th, 5th and 6th years - half of the normal rate

    1-3 years - 0%    		 30%
    Rates of withholding tax on income derived by non-residents 10% 10% 15%
    Dividends to Investor No exemption 10% 30%
    Mandatory conversion of revenues in foreign currency Exempt No exemption No exemption
    Licensing, quoting for imports and exports Exempted if the opposite is not stipulated in International Treaties No exemption No exemption

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