TVimushchestvo SPV
The property tax of the Free Port of Vladivostok is determined as the difference between the amount of the corporate property tax calculated without applying the tax benefits established by the laws of the subjects of the Russian Federation for taxpayers who are residents of the Free Port of Vladivostok, and the amount of the corporate property tax calculated with application of these tax benefits1.
Tax Code of the Russian Federation. Part one from 31.07.1998, as amended on 2026-04-01, article 56.1, paragraph 8 // Official Gazette of the Russian Federation. 1998. No. 31. Article 3824. ↩