The draft law on improving tax regimes in the special administrative regions of Kaliningrad and the Far East was prepared by the Ministry of Finance of the Russian Federation. It provides for a reduction in the tax rate on capital from 15% to 10%, provided that the company invests 300 million rubles in the development of the territory’s infrastructure and employs at least 15 people.
However, the Ministry of Finance plans to insist on companies' physical presence in the special administrative regions' territories if they want to use the benefits.