Special mode of investment activity in territories of priority development in Chernihov region
Territory – Gorodnyanskiy, Koryukovka, Novgorod-Siversky Repkinsky, Semyonov, Chernigov, Schorsovsky areas.
Time of creation – 30 years from 01.01.2000

Preferential treatment

The special regime of investment activity applies to business entities that implement the investment project at an estimated cost of 200 thousand to 500 thousand U.S. dollars in priority spheres of economic activity:

* Exemption when importing (sending) to the customs territory of Ukraine, but not more than five years from the imposition of import duty on raw materials, supplies, equipment, devices, components to them (except for excisable goods), as well as from the imposition of value added tax ;
* Release for three years from the profits tax. In the case where the investment in the company equivalent to not less than 500 thousand dollars from the fourth to sixth year profit is taxed at a rate of 50% effective tax rate;
* Failure to include in gross income of the company for tax purposes the amount of investment;
* Release pending the development of land (land planning, infrastructure construction, etc.), specific investment project, but not more than five years from the payment of land.