The value of TVmax in the Kaliningrad SEZ
The amount of TVmax for the Kaliningrad Special Economic Zone is calculated as a cumulative total from the day the taxpayer obtains the status of a resident of the Special Economic Zone in the Kaliningrad region up to December 31 of the calendar year immediately preceding the current calendar year, and is determined as the total sum of the values of TVprofit for the Kaliningrad Special Economic Zone, TVinsurance for the Kaliningrad Special Economic Zone, TVproperty for the Kaliningrad Special Economic Zone, and TVland for the Kaliningrad Special Economic Zone1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, amended on 2026-04-01, article 56.1, paragraph 11 // RSZ RF. 1998. No. 31. Article 3824. ↩