International tax, legal & operational advisory · Moscow · Dubai
EN中文TR Telegram Client login
taxwell.
Scenarios
Expertise
Tax & compliance

CIT, VAT and withholding tax — filed right, and defended when the FTS asks.

  • CIT 25%
  • Treaties suspended
  • Audit defence
Full service →
VAT compliance

Russian VAT for foreign companies — registration, returns and digital services.

  • VAT 22%
  • Digital services
  • Reverse charge
Full service →
Transfer pricing

TP documentation, benchmarking and FTS audit defence.

  • Local file
  • Benchmarking
  • TP notification
Full service →
Legal & corporate

Corporate, commercial and regulatory legal support.

  • Contracts
  • Regulatory
  • Disputes
Full service →
Company registration

LLC, branch or representative office — registered and operational.

  • LLC in 3–5 days
  • Operational in 6–8 wks
  • 100% foreign-owned
Full service →
Payroll & HR

Monthly payroll, NDFL and contributions — run properly, reported in English.

  • +30% employer cost
  • HQS exempt
  • Paid twice monthly
Full service →
Accounting (RAS)

RAS bookkeeping, statutory reporting and the numbers head office can use.

  • Dividends = RAS profit
  • 1C statutory
  • IFRS recon
Full service →
Immigration · HQS

HQS work permits and mobility for foreign executives.

  • HQS permits
  • Work visas
  • Registration
Full service →
Customs

Classification, customs value and clearance for foreign importers.

  • Duty 5–15%
  • Import VAT 22%
  • Related-party value
Full service →
For individuals personal tax · residency · CFC
Customers Get in touch
Insights / Market desks
tw.
Market focus · 4 min
Updated January 2026
taxwellpartners.com/insights/russia-far-east-chinese-investment.html

Russia's Far East for Chinese investors: ASEZ, Free Port Vladivostok and cross-border trade zones 2026

Russia's Far East for Chinese investors: ASEZ CIT 0%, social contributions 7.6%, Free Port Vladivostok and Zabaikalsk border zone.

tw.

Russia's Far East — Primorsky Krai, Khabarovsk Krai, Amur Oblast and the Republic of Sakha — shares 4,300 kilometres of border with China. The Russian government has made attracting Chinese investment to this region a strategic priority, creating the most aggressive investment incentive package available in Russia and streamlining administrative procedures specifically for Chinese investors.

For Chinese companies in northeastern China (Heilongjiang, Jilin, Liaoning provinces), the Far East represents a natural market extension. For Chinese companies nationally, the Far East offers a privileged entry point to the Russian market with maximum tax incentives and geographic proximity to Chinese supply chains.

Why the Far East matters for Chinese investors

Geography: Vladivostok is closer to Beijing (2,100 km) than Moscow (9,000 km). Heihe (Heilongjiang) and Blagoveshchensk (Amur Oblast) are separated by the Amur river — a 10-minute ferry

Infrastructure: Eastern Siberia–Pacific (ESPO) oil pipeline, Trans-Siberian Railway and Baikal-Amur Mainline (BAM) connect the region to both Chinese border and Russian interior

Natural resources: Timber, coal, gold, fish, agricultural land — sectors where Chinese demand and Russian supply intersect

Tax incentives: The most favourable in Russia — CIT 0% for first 5 years, social contributions 7.6%, customs duty exemptions

Free Port of Vladivostok (FPV): investor regime

The FPV covers 22 municipalities in Primorsky Krai with a combined population of 2.2 million. Resident status provides:

FPV also provides: fast-track customs clearance at Vladivostok port; single-window permits system (target 7 business days for standard permits); and special visa regime allowing Chinese citizens to enter for 8 days without a visa for business purposes.

Zabaikalsk: China's largest cross-border trade zone

The Zabaikalsk–Manzhouli border crossing is the busiest Russia-China land freight crossing by volume. Zabaikalsk (Zabaykalsky Krai, Russia) and Manzhouli (Inner Mongolia, China) face each other across the border.

A Special Economic Zone is under development at Zabaikalsk that will create a Chinese-oriented processing and trade zone. The existing crossing handles approximately 30–35 million tonnes of cargo annually. For Chinese companies in logistics, warehousing and cargo processing, Zabaikalsk offers scale that no other Russia-China border crossing matches.

Agricultural investment: Amur Oblast and Primorsky Krai

Russia's Far East has approximately 2 million hectares of agricultural land suitable for cultivation. Chinese agricultural companies have been among the most active investors, particularly in soy, corn and rapeseed production for export to China. Key considerations:

Foreign companies cannot directly own agricultural land in Russia — leases of up to 49 years are available

Agricultural equipment imported for production receives customs duty exemptions under investment agreements

Soy and other agricultural produce exported to China benefits from zero export duties (standard Russian agricultural export policy)

ASEZ residency available for agricultural processing operations (not primary agricultural production)

Logistics and port investment

Vladivostok Commercial Port, Vostochny Port (coal, containers) and Nakhodka are the primary Pacific gateway ports. Chinese logistics companies have established significant presence in port operations, freight forwarding and intermodal logistics connecting Russian Far East to Chinese northeastern ports (Dalian, Tianjin, Qingdao).

FPV resident status is available for logistics operations with minimum investment RUB 5 million — the lowest investment threshold in the Russian preferential zone system.

Russia's Far East offers the combination of maximum tax incentives and maximum geographic proximity to China that makes it the natural starting point for Chinese investment in Russia. The regulatory infrastructure has been specifically designed with Chinese investors in mind — low minimum investments, Chinese-language support at the Far East Development Corporation (FEDC / Корпорация развития Дальнего Востока), and administrative procedures that are faster than in other Russian regions. For Chinese companies already active in Russian trade, establishing a Far East operational entity as an ASEZ resident is the most efficient way to formalise and optimise the tax position on that activity.

Related service: Company registration →
Facing this in practice?
Get in touch
+ more in Market desks
Market focus
Resolving commercial disputes between Chinese and Russian companies: arbitration, jurisdiction and enforcement
Read
Market focus
Chinese companies in Russia 2026: LLC, Russia-China DTT and RMB payments
Read
Market focus
Dutch companies in Russia 2026: Netherlands DTT suspended, what changes
Read
Call WhatsApp Telegram Email
taxwell.

Practical support for international business in Russia.

Moscow · Dubai · St. Petersburg
Services
Tax & complianceVAT complianceTransfer pricingLegal & corporateAccounting (RAS)Payroll & HRImmigration · HQSCustomsCompany registration
Company
Expertise Customers Insights Tax rates 2026 Glossary Reporting calendar Cost of doing business Compare jurisdictions Buying a business About Contact
Market focus
China desk UAE Turkey Europe
Industries
IT & SaaS Trading & import/export Manufacturing E-commerce
Insights
3-NDFL tax return in Russia: complete guide for foreign individualsAccounting Outsourcing in Russia: PracticalAccounting in Russia: RAS rules and mandatory reporting for foreign companies All articles →
Contact
moscow@taxwellpartners.com
+7 (966) 976 96 27
WhatsApp Telegram LinkedIn
© 2026 TaxWell & Partners LLC · All rights reservedPrivacyTermsPersonal data