Special economic zone “Mykolayiv”
Territory-Nikolaev, Mykolaiv region
Time of creation – 30 years 01.01.2000 year

Preferential treatment

Special mode of economic activity provides for the establishment in accordance with the present Decree tax, customs and other privileges for the subjects of special economic zones – legal entities that are under agreement with the bodies of local self-government agreement (contract) to implement a special economic zone investment projects estimated to cost not less than:

* 500 thousand U.S. dollars – in the food industry and processing of agricultural products;
* 700 thousand U.S. dollars – in construction, energy, the field of transport;
* $ 1 million – in mechanical engineering and instrument making;
* $ 3 million – in enterprises of shipbuilding industry.

In accordance with this regime:

* During the import (transfer) to Ukraine solely for investment projects are exempted for a period before entering the investment object in the operation, but not more than five years from the imposition of: Import duty – raw materials, a list of which is determined in the manner prescribed by the Cabinet of Ministers Ukraine, equipment, devices and components to them (except for excisable goods), the value added tax – import operation (sending) to the special economic zone of the equipment, devices and components to them (except podak-tsiznyh products);
* Exempt for three years from the tax revenue received by the subject of a special economic zone of realzatsii investment projects. The profit of such companies derived from the fourth to sixth year, is taxed at a rate of 50 percent effective tax rate. Procedure for calculating the profit from investments, set the State Tax Administration of Ukraine;
* The gross income of the subjects of special economic zones for tax purposes does not include that in accordance with the investment project the amount of investment;
* During the development of land (land planning, execution of works related to construction of infrastructure facilities of special economic zones), but not more than five years, payments for land is not charged;
* At the time of the investment project implementation proceeds in foreign currency from sales of the subjects of a special economic zone of production, goods (works, services) produced or provided in a special economic zone are exempt from compulsory sale.