The special regime of investment activity in the city of Sumy region Shostka
Territory – Shostka, Sumy region
Time-creation – 30 years 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 1 million dollars in priority spheres of economic activity:

* Exemption for the period till the object of investment in maintenance, but not more than five years from the imposition of import duties and import value added tax;
* Release for three years from the profits tax. In the period from the fourth to sixth year, the 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. The subjects of entrepreneurial activity, implementing investment projects in priority kinds of economic activity, the amount of collection in the State Innovation Fund List in Sumy Regional Innovation Fund.