Special (free) economic zones of Ukraine

Currently, the number operating in Ukraine of special economic zones (SEZ) – 11. The number of regions where introduced a special regime of investment activity (TPA) – 9. The total area covered by the regime of SEZ and TPD is 6360 hectares, or 10,5% of Ukrainian territory.
* Including SEA – 121 ha, or 0,2% of Ukrainian territory
* Including TPA – 6239 ha, or 10,3% of Ukrainian territory
* The number of areas that are subject to regimes of SEZ and TPD – 12
* The number of districts that were subject to regimes of SEZ and TPD – 41
* Number of cities that were subject to regimes of FEZ and TPD – 58

The main priority economic activities:

* Agriculture;
* Mining;
* Food industry and processing of agricultural products;
* Textile and light industry;
* Production of wood and wood products;
* Chemical industry;
* Metals and metal processing;
* Engineering and instrumentation;
* Electricity, gas and water;
* Building and construction materials;
* Tourist and recreational industry,
* Transport and communications;
* Research and development on natural sciences and engineering;
* Education and health

Benefits provided to investors during the implementation of investment projects:

* Exemption from taxation on company profits or enterprise income tax at a reduced rate;
* Exemption from taxation of investments;
* Exemption from payment of customs duty and VAT when importing goods for investment projects;
* Osvoyuozhdenie from compulsory sale of foreign exchange earnings;
* Exemption from payment for land;
* Exemption from the collection to some budget funds;
* Special order of import (export) of goods under special customs zone with the use of privileges with the payment of customs duties and value added tax

Specific conditions for which an investor is entitled to benefits:

* Implementation of investment projects in priority kinds of economic activities;
* Implementation of investment projects at an estimated cost not less than the fixed limit (from 200 thousand U.S. dollars to 3 million U.S. dollars) depending on the type of economic activity;
* Approval of investment projects with the relevant governing body of the SEZ whether TPA;
* Contract for the implementation of the investment project with the relevant governing body of the SEZ whether TPA;
* Location and state registration in the SEZ.