Invest Navigator of the BRICS SEZ
0 countries
acting members
0 countries
partners
0/0
BRICS’s share in the world’s GDP
 
0 0 sites
preferential zones
$0 billion
investments
~ 0 million
jobs created
 
 
BRICS SEZ International Association
is creating an “ecosystem” to attract investments in infrastructure, technologies and sustainable development through digitalization, enhanced harmonization and strengthening of horizontal links
 
Business opportunities:
Access to new markets and export diversification
International partnership development and access to new supply chains
Infrastructure and technological support for export-oriented enterprises
Possibility to create joint enterprises among BRICS members
 
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PREFERENTIAL REGIMES
Russia
Brazil
Egypt
India
Indonesia
Iran
China
UAE
Ethiopia
South Africa
Russia
Tax benefits
  • Income tax for the term of the resident agreement – 2% federal budget, from 0 to 13,5% regional budget
  • Property tax exemption for 10 years in SEZs, for 15 years in SEZs
  • Land tax exemption for 5 years
  • 0% VAT on work and services provided by SEZs residents
Non-tax incentives
  • Existence of ready-made infrastructure, including connected water and gas supply facilities, heat and power supply facilities, communication networks, production workshops, equipment, buildings equipped with customs control technical means
  • Duty-free import of equipment, raw materials, and materials into the SEZs
  • Support for investors through a «single window» system
  • The right to lease/purchase land without bidding
  • Simplified entry into tax monitoring (without additional documents and agreements)
Regulatory authorities
  • The Government of the Russian Federation – approves decisions on the creation of SEZs based on applications prepared by the highest executive authority of the constituent entity of the Russian Federation
  • The Ministry of Economic Development of the Russian Federation is responsible for developing a unified state policy in the field of SEZs and approves the list of such zones
  • SEZ management company – acts as the customer and developer of SEZ infrastructure, and supports zone residents
Legal framework
  • Federal Law No. 116-FL of July 22, 2005, «On Special Economic Zones in the Russian Federation»
Brazil
Tax benefits
  • Exemption from import tax, or reduction to 88% for raw materials, auxiliary materials, and packaging
  • Exemption from industrial property tax (IPI), export tax (IE), and PIS/COFINS social contributions
  • 75% discount on corporate income tax (IRPJ)
Non-tax incentives
  • Long-term legal protection
  • Simplified procedures for regional projects
Regulatory authorities
  • SUFRAMA – autonomous management body of the Manaus Free Trade Zone (ZFM)
Legal framework
  • Law No. 288/1967 (establishment of ZFM as a free trade zone and industrial area)
  • Law No. 12 508/2007 (creation of export-oriented processing zones – EPZ)
  • Law No. 14 184/2021 (abolition of export requirements for EPZ, permission for regional authorities to create zones)
Egypt
Tax benefits
  • Tax holidays of up to 10 years are provided for residents of SEZs
  • Simplified profit repatriation regime – no restrictions on the transfer of profits and dividends in foreign currency
  • Exemption from customs duties on imports of equipment, raw materials, and supplies necessary for production processes in the zone
  • Exemption from VAT and domestic taxes on operations related to production and export
  • Losses may be carried forward in future years (up to 5 years)
Non-tax incentives
  • Protection against nationalization and expropriation, compensation in case of withdrawal
  • Company registration, obtaining licenses and permits in a «single window» format
  • Possibility to lease land for up to 50 years with the right to extend; in some areas, real estate may be purchased subject to large investments (from USD 10 million)
  • Ready-made infrastructure, preferential rates for electricity connection and port services
Regulatory authorities
  • General Authority for Investment and Free Zones (GAFI) – acts as the official regulator for all registrations and licenses related to investment projects
  • Suez Canal Free Zone Authority (SCZone Authority) – responsible for operational management, attracting investment, and supervising developers within the Suez Canal
Legal framework
  • Law No. 83 of 2002 On Economic Zones of a Special Nature (basic law)
  • Presidential Decree by Law No. 27 of 2015 (amendments changing tax incentives)
  • Investment Law No. 72/2017 (general investment regime and guarantees)
India
Tax benefits
  • Income tax: 100% exemption for the first 5 years, 50% for the following 5 years, +50% if profits are reinvested in the following 5 years (for export-oriented enterprises)
  • Exemption from export duties
  • Exemption from import duties, customs fees, and excise taxes on raw materials, components, and equipment
  • Exemption from VAT and other domestic indirect taxes on purchases for SEZs
  • Exemption from dividend tax and withholding tax on repatriated income
  • Possibility of carrying losses forward to future tax periods
Non-tax incentives
  • Full protection against nationalization and expropriation of property
  • Free repatriation of profits, dividends, and foreign currency payments on external loans
  • No export quotas or restrictions
  • Permission to conduct transactions in freely convertible currency and use foreign accounts for export operations
  • «Single window» mechanism for all permits and procedures
  • Possibility of long-term lease or purchase of land within the SEZ (with the approval of SEZs development authorities)
  • 100% foreign ownership of SEZs resident companies is permitted
Regulatory authorities
  • SEZ Division of Ministry of Commerce & Industry, Department of Commerce – licensing, supervision of zones, coordination of incentives and single window regime
  • Board of Approval – makes decisions on the creation of zones, changes in their status and investment conditions
  • Development Commissioners – operational management, control over zone administration, investor support
Legal framework
  • Special Economic Zones Act, 2005 and Special Economic Zones Rules, 2006
Indonesia
Tax benefits
  • Exemption from VAT, duties, and taxes on goods imported into SEZ
  • Exemption from taxes on luxury goods for a wide range of transactions within SEZs
  • Tax holidays or tax relief for priority projects
  • Personal income tax for foreigners: taxation only on income from Indonesia (when working >183 days)
  • Additional tax incentives may be available at the municipal authorities' discretion
Non-tax incentives
  • Simplified visa and residence permit for SEZs employees (tourism, R&D, education)
  • Some products in SEZs are not subject to Indonesia's mandatory standards system
  • Export/import restrictions are administered under special rules
Regulatory authorities
  • National SEZ Council – coordination at the national level
  • Regional Councils and Kawasan Ekonomi Khusus Administrations (KEK) – management of territories with preferential regimes
  • Management companies – operation of SEZ
Legal framework
  • Law No. 39/2009, Omnibus Law No. 11/2020, PP No. 40/2021 (uniform rules for KEK), separate acts for FTZs (PP No. 46–48/2007 for Batam, Bintan, Karimun)
Iran
Tax benefits
  • Tax exemption for 20 years from the date of commencement of operations for all types of economic activities, with the possibility of extension
  • Freedom to import and export capital and profits
  • Protection and guarantees for foreign investments
  • Possibility to import partially manufactured goods to the mainland without paying customs duties
  • Elimination of customs duties on imports of goods from abroad into the region
Non-tax incentives
  • Elimination of entry visas and simplification of residence permit issuance for foreigners
  • Simplified regulation of labor relations, employment, and social security
Regulatory authorities
  • Supreme Council of Free Trade and Industrial Zones (SCFZ) – oversight and coordination for territories with preferential regimes
  • Zone Authorities – government agencies providing a «single window» for free trade zones (FTZ)
Legal framework
  • Law on the Administration of Free Trade-Industrial Zones (1993/94),
  • Law on Establishment and Administration of Special Economic Zones (2005),
  • Foreign Investment Promotion and Protection Act (2002) – investment protection throughout Iran
China
Tax benefits
  • Preferential income tax rate of 15% for high-tech enterprises
  • Tax holidays for the first 2–3 years of operation in new SEZ
  • Exemption from VAT and customs duties on imports of equipment, raw materials, and supplies for residents
  • Export incentives, including partial VAT refunds
  • Tax breaks or full exemption from dividend tax for foreign investors for up to 10 years
  • The ability to carry losses incurred during the preferential tax period forward to future periods
Non-tax incentives
  • Reduction or complete exemption from payments for the use of land, water, electricity, gas, internet, rental of premises, etc.
  • Permission for yuan convertibility and unlimited currency exchange in certain free trade zones
  • Provision of subsidies for education, employment, business relocation, and shares for companies meeting certain criteria
Regulatory authorities
  • Ministry of Commerce of the People's Republic of China (MOFCOM) – coordinates and supervises the activities of SEZs, develops regulations and standards
  • Local authorities – manage specific SEZs, develop local rules, provide administrative services, and coordinate interaction with investors
  • SEZ management committees – specialized structures responsible for operational management, infrastructure, attracting investment, and compliance with local regulations
Legal framework
  • There is no single legislative act in China; there are more than 30 regulations governing specific issues
UAE
Tax benefits
  • 0% corporate tax on qualifying income with Qualifying Free Zone Person (QFZP) status registered in SEZs
  • Special value added tax in SEZs (simplified rules for domestic supplies)
  • Duty-free imports into zones, simplified re-export
Non-tax incentives
  • 100% foreign ownership, free transfer of profits
  • Preferential visas, expedited company registration
  • Comprehensive services (offices, warehouses, industrial sites)
  • Long-term lease rights and, in some zones/emirates, acquisition of commercial and residential real estate for resident companies (subject to review by local agreements)
  • Free transfer of profits and capital
Regulatory authorities
  • Federal: Ministry of Finance, Federal Tax Service, Cabinet of Ministers
  • SEZ administrations – licensing, infrastructure management, local regulations
Legal framework
  • Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Ethiopia
Tax benefits
  • Income tax: 0% for up to 10 years (enterprise), up to 15 years (management company)
  • Exemption from export duties
  • Exemption from duties on capital investments and construction materials
  • Exemption from VAT and domestic indirect taxes
  • Exemption from dividend tax and withholding tax
  • Losses incurred during the tax exemption period may be carried forward to future years
Non-tax incentives
  • Protection against expropriation of property
  • Repatriation of profits, dividends, and payments on external loans in convertible currency are permitted
  • Exporters can keep up to 30% of foreign currency earnings in accounts indefinitely, and use the rest within 27 days
  • The National Bank of Ethiopia does not set export prices for SEZs
  • A «single window» system for investors
  • Opportunity to own real estate in the SEZs subject to a capital investment of at least USD 10 million
Regulatory authorities
  • Ethiopian Investment Board – strategic management, licensing, incentives, one-stop shop for permits, interaction with investors
  • Industrial Parks Development Corporation (IPDC) – operational management, developer oversight, investment promotion
Legal framework
  • Special Economic Zone Proclamation No. 1322/2024
South Africa
Tax benefits
  • Reduced income tax – 15%
  • Accelerated depreciation of capital investments in production buildings and equipment
  • Additional tax deductions for training and workforce development expenses
  • Exemption from customs duties and VAT on imports of raw materials, components, and equipment used in production in SEZs
Non-tax incentives
  • Guaranteed repatriation of profits and dividends in foreign currency
  • State support for connecting to infrastructure (electricity, transport, logistics)
  • «Single window» mechanism for administrative procedures
  • Support for export-oriented companies within the framework of state industrial policy programs
Regulatory authorities
  • Department of Trade, Industry and Competition (DTIC) – strategic management, policy development, provision of tax and other incentives, licensing of residents
  • Special Economic Zones Advisory Board (SEZ Advisory Board) – advisory body to the DTIC, monitoring effectiveness and approving new zone projects
Legal framework
  • Special Economic Zones Act No. 16 of 2014 (as amended in 2019)
 
 
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