Special Economic Zone Transcarpathia
Territory – Uzhgorod and Mukachevo areas, Transcarpathian region
Time of creation – 30 years 17.12.98g.
Preferential treatment
The special regime of investment activity includes:

* Release of not more than 5 years from the imposition of import duties and value added tax at the time of importation into Ukraine of equipment and equipment (except for excisable goods) for investment project implementation;
* Exemption for 2 years from the profits tax of newly established, including restructuring, business, investment in which is equivalent to not less than 250 thousand U.S. dollars, and profits of existing businesses, by investing in its reconstruction or modernization, if Such investment is not less than 250 thousand U.S. dollars. From the third to fifth year of profit of the company listed in the first paragraph of this item is taxed at a rate of 50 percent effective tax rate. Benefits provided the first paragraph of this paragraph shall apply from the date of receipt of the first profit;
* Exemption for 2 years from the newly formed companies a fee to the State Innovation Fund;
* Failure to include in gross income for tax purposes the company received under the investment project investment amount

Special investment regime of economic operators in the Transcarpathian region
Territory – Transcarpathian region (all regions)
Time of creation – 15 years with 19.01.99g.
Preferential treatment
The special regime of investment activity includes:

* Release of not more than 5 years from the imposition of import duties and value added tax at the time of importation into Ukraine of equipment and equipment (except for excisable goods) for investment project implementation;
* Exemption for 2 years from the profits tax of newly established, including restructuring, business, investment in which is equivalent to not less than 250 thousand U.S. dollars, and profits of existing businesses, by investing in its reconstruction or modernization, if Such investment is not less than 250 thousand U.S. dollars. From the third to fifth year of profit of the company listed in the first paragraph of this item is taxed at a rate of 50 percent effective tax rate. Benefits provided the first paragraph of this paragraph shall apply from the date of receipt of the first profit;
* 2-year exemption on the newly formed companies of dues to the State Innovation Fund;
* Failure to include in gross income for tax purposes the company received under the investment project investment amount;