Encyclopedia
The Size of TVimushchestvo in Kaliningrad SEZ
The amount of TVimushchestvo (property tax) for the Kaliningrad Special Economic Zone is determined as the difference between the amount of corporate property tax calculated without applying the tax benefit provided by paragraphs 3 and 4 of article 385.1 of this Code, and the amount of corporate property tax calculated with application of the aforementioned tax benefit1.
Tax Code of the Russian Federation. Part one from 31.07.1998, as amended on 2026-04-01, article 56.1, paragraph 11 // RSZ RF. 1998. No. 31. Article 3824. ↩