Special investment regime of economic operators in the territories of priority development in the Luhansk region
Territory – City Brianka, Krasnodon, Sverdlovsk, Pervomaisk, Stakhanov, Red Ray, as well as Antratsit, Kremenskaya and Krasnodons’kyi districts of Luhansk region.
Time of creation – 30 years 07.08.99g.
Preferential treatment

The special regime of investment activity applies to business entities that implement the investment project is estimated to cost the equivalent of not less than:

* 500 thousand U.S. dollars – in implementing investment projects in the sectors of agriculture, manufacturing and health care;
* 700 thousand U.S. dollars – in implementing investment projects in the sectors of construction and transport;
* $ 1 million – in implementing investment projects in the extractive industries, power generation and coke, chemicals and machinery;

* Exempt for the period of the investment project, but not more than 5 years from payment of import duty;
* Exempt for a period of investment project, but not more than 5 years from the imposition of value added tax on import transactions into the customs territory of Ukraine devices and equipment;
* Exempt for three years from the tax revenue of the newly formed, redeveloped, the restructured company, which implements the investment project. The profit of such companies derived from the investment project from the fourth to sixth year inclusive, be taxed at a rate of 50 percent effective tax rate;
* The gross income of the company, assessed for tax purposes, does not include received under the investment project investment amount