The potential for development of free economic zones of the Republic of Tajikistan Ministry of Economic Development and Trade of the Republic of Tajikist an Free economic zone Panj

Free Economic Zones of the Republic of Tajikistan FEZ SUGHD FEZ PANJ FEZ DANGARA» FEZ ISHKOSHIM

FEZ PURPOSES ATTRACTION OF INVESTMENT IMPLEMENTAT ION OF MODERN TECHNOLOGIE S CREATION OF NEW JOBS IMPROVEMENT OF LIVING STANDARDS DEVELOPMENT OF INTERNATIONAL TRADE PRODUCTION OF COMPETITIVE GOODS CREATION OF MODERN INFRASTUCTU RE

TAX PREFERENCES 1.INCOME TAX 2.PROFIT TAX 3.VALUE ADDED TAX 4.EXCISE 5.SOCIAL SECURITY TAX 6.NATURAL RESOURCES TAX 7.ROAD USERS TAX 8.SALES TAX ON COTTON AND PRIMARY ALUMINIUM 9.VEHICLES TAX 10.PROPERTY TAX COMMON MODE 1.INCOME TAX * 2.SOCIAL SECURITY TAX * * * Income tax is withheld from the employee's salary ** Social security tax is paid from payroll FEZ

TAX PREFERENCES ON FEZ From 10 taxes that are stipulated by the Tax Code of the Republic of Tajikistan, the subjects of FEZ pay only 2 of them: Social security tax (25% of payroll) Income tax (8 to 13% of the employees' salaries) ROAD USERS TAX 0.5% & 2% 0% SALES TAX ON COTTON AND PRIMARY ALUMINIUM 10% & 3% 0% Territory of Tajikistan Territory of FEZ PROFIT TAX 15% & 25% 0% VALUE ADDED TAX 5% & 18% 0%

MODE OF FREE ECONOMIC ZONE EQUIPMENT GOODS RAW MATERIALS 0% CUSTOMS DUTIES 0% TAXES 0% CUSTOMS DUTIES 0% TAXES FOREIGN COUNTRIES FEZ REPUBLIC OF TAJIKISTAN

MODE OF FREE ECONOMIC ZONE EQUIPMENT GOODS RAW MATERIALS 0% CUSTOMS DUTIES ТАМОЖЕННЫХ ПОШЛИН 0% TAXES VALUE ADDED TAX IS PAID OUTSIDE OF TAJIKISTAN FEZ REPUBLIC OF TAJIKISTAN 0% CUSTOMS DUTIES

GUARANTIES LEGAL PROTECTION OF INVESTM ENTS COPYRIGHT PROTECTION OF SUBJECTS EQUAL TREATMENT OF FOREIGN AND DOMESTIC INVESTMENT NON-DISCRIMINATION OF ORGANIZATIONS WITH FOREIGN INVESTMENTS

EXPORT f CHINA RUSSIA Turkey

SUBJECTS ON FEZ 66 subjects TAJPROF About 30 proposals for opening new companies are under considerations T CHUAN TONG TAJIKISTAN FUCHEN MINGDO NG TK-OIL САХИ ХУЉАНД AUFEN KOSMOS Gaur Sanoat U-F service

MORE THAN 20 APPLICANTS FROM TAJIKISTAN AND FOREIGN COUNTRIES Various building products Export-import operations Sanitary and hygiene products Processing and packaging of dried fruits Garment Assembling of agricultural machinery Pharmaceutical production Production of building materials APPLICANTS FOR 2016

PRODUCTION Production of solar collectors Production of deep- well pumps Production of polyethylene, polypropylene tubes Production of electric cables Production of aluminum frames Production of building materials Production of paints Production of PVC window and door profiles Production of plastic containers production of shampoos Production of metal structures Recycling of oil

Foreign investors in FEZ

Ключевые показатели Свободная экономическая зона «СУГД» Investments Growth 109% 100% 2,2% 55% Key indicators By business plan Fact 4 bln som

INTERNATIONAL BANKS NGOs, INTERNATIONAL AND PUBLIC ORGANIZATIONS FREE ECONOMIC ZONES and many others... Exchange of experience Organization of joint events Cooperation in the field of information Creation of joint ventures PARTNERSHIP AND COOPERATION

ОБЪЕМЫ ПРОИЗВОДСТВА Welcome to the free economic zones of the Republic of Tajikistan Republic of Tajikistan, Dushanbe Tel/fax: ( ) Ministry of Economic Development and Trade of the Republic of Tajikistan Free economic zone Panj