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The value of TVzemly OEC Kaliningrad


The amount of the land tax for the Kaliningrad Special Economic Zone (SEZ) is determined as the difference between the total land tax calculated without applying the tax benefit provided under subitem 9 of item 1 of article 395 of this Code, and the amount of land tax calculated with application of the aforementioned tax benefit1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2026-04-01, article 56.1, paragraph 11 // RSZ RF. 1998. No. 31. Article 3824. ↩

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