Special economic zone of tourist-recreational type “Kurortopolis Truskavets”
Territory – Truskavets, Lviv region
Time of creation – 20 years from 01.01.2000
Preferential treatment
Taxation in the territory of FEZ “Kurortopolis Truskavets:

* On the subjects of FEZ “Kurortopolis Truskavets” granted privileges to pay tax on profits of enterprises, value added tax, import duties and fees for the land.
* Exempt from import duty actors who bring into the territory of FEZ registered defined by legislation, medicines, equipment, devices, components for them, software intellectual property.
* Exempt from value-added tax on import transactions (sending) of medicines, equipment, devices, components for them, software intellectual property.
* Are free of three years from the tax revenue received from realization of investment projects. Profits derived from the fourth to sixth year of implementation of investment projects, is taxed at a rate of 50 percent effective tax rate.
* To gross income for tax purposes does not include that in accordance with the investment project the amount of investment.
* Entities that collect the amount in the State Innovation Fund shall in the prescribed manner in Truskavets the innovative fund.
* Income in foreign currency from sales of products (works, services) are exempt from compulsory sale.

The subjects of FEZ “Kurortopolis Truskavets” – entrepreneurs whose projects have cost the equivalent of at least 500 tys.dol.SShA.
Special Economic Zone “Sycamores”
Territory-Yavoriv district of Lviv region
Time of creation – 20 years 17.02.99g.
Preferential treatment

The subjects of FEZ “Sycamores” are business entities, subsidiaries, affiliates and other subdivisions that are located and implemented in the territory of FEZ “Sycamores’ investment projects estimated to cost the equivalent of more than 500 thousand U.S. dollars.

Subjects FEZ Sycamores “provided by this Act benefits to pay tax on business profits, payment of import duty, value added tax, tax on compulsory social insurance against unemployment, the collection of the State Innovation Fund, and payments for the land:

* Exempt from value added tax on import transactions (sending) equipment, devices and components to them (except for excisable goods) imported (forwarded) to the territory of FEZ “Sycamores” subjects of FEZ “Sycamores’ for own production related with the implementation of investment projects;
* Exempt for five years from tax profit of subjects of FEZ “Sycamores”, received in the territory of FEZ “Sycamores” of investment projects. Profits of taxpayers received in the following years of investment projects, is taxed at a rate of 50 percent effective tax rate;
* Subjects of SEZ are exempt from paying tax on compulsory social insurance against unemployment;
* The subjects of FEZ “Sycamores ‘(owners of land and land in the SEZ” Sycamores “) is fully exempt from land tax in the first three years of the territory of FEZ” Sycamores’ investment projects approved Jaworowski district state administration and in the years to pay land tax at a rate of 50 percent effective tax rate

Territory Avtoport “Krakivets”
Territory – Yavoriv district of Lviv region (near the checkpoint across the state border of Ukraine “Krakivets)
Time of creation – 20 years 17.02.99g.
Preferential treatment
On the territory of Avtoport “Krakivets introduces a special customs regime:

* In case of import of goods and other items (except poaktsiznyh products) from outside the customs territory to the territory Between Ukraine Avtoport “Krakivets” for use within the territory Avtoport import duty and tax on value added are not collected;
* In case of export from the territory Avtoport “Krakivets” outside the customs territory of Ukraine goods and other items produced, including fully or sufficiently adapted or processed in Avtoport “Krakivets, export duties and excise duty and VAT cost will be charged at a zero rate;
* In case of export from the territory Avtoport “Krakivets” outside the customs territory of Ukraine goods and other items previously imported from outside the customs territory of Ukraine on territory Avtoport “Krakivets, export duty, value added tax and excise duty;
* In case of export of goods and other items (except for excisable goods) from the customs territory of Ukraine on territory Avtoport “Krakivets” export duty is not charged, and value-added tax levied at a zero rate.