1. Special economic zones of the Russian Federation Ministry for economic development of the Russian Federation Department of special economic zones and projects of regional development

2. Be with us on the highway to success! In such a large project like ours, tax incentives are of great importance Mechmet Ali Tiryaki, General Director, JV Saint - Goban and Sisecam Rockwool International has built the largest thermal insulation materials producing factory in the world and saved $12.6 mln. on customs incentives Nicholas Andrew Vince, General Director, Rockwool Russia Thanks to free connection to utility lines Air Liquide saved up to $2.5 mln. of investments Jan Keller, Vice-president Russia-CIS and member of Air Liquide executive Committee We consider SEZ as the best place for business and investments in Russia Sekine Toshikazu, Director for economy, Yokohama

3. The key figures of SEZ’s efficiency More than 60 bln. RUB invested in infrastructure More than 300 residents in SEZPlanned total investments – more than $ 12 bln. Industrial and production zones Technology and innovation zones Tourist and recreational zones Port zones 2012

4. 4 Location of 27 special economic zones Russkiy island The Republic of Ingushetia The Republic of Adygeya The Republic of Karachaeva- Cherkessia The Republic of Osetiya Krasnodar Region The Republic of Kabardino-Balkaria The Republic of Dagestan Republic of Buryatia Irkutsk Region Ski claster Samara Region Republic of Tatarstan Sverdlovsk Region Republic of Altai Altai Region 3 Industrial and production zones Technology and innovation zones Port zones Tourist and recreational zones 6 13 5 Republic of Tatarstan Ulyanovsk Region Tomsk Region Stavropol Region Kaluga Region Moscow Region Dubna Moscow Zelenograd St.Peterburg Pskov Region Khabarovsk Region Murmansk Region Lipetsk Region

5. Income tax Federal budget - 2% Regional budget - 18% 2,2% 0% for 10 years Federal budget – 0% Regional budget - 0-13,5% ( 0% is allowed in Republic of Tatarstan, Samara region, Lipetsk region) * Limited to residents of innovation SEZ, industrial SEZ involved in R&D activities and for residents of tourist cluster Insurance fee payment Transport tax Land tax Property tax 0.1-3.8 1,5% ( in EUR/1 hp) 0 for 10 years 0% for 5 years On the territory of Russian Federation Why do investors choose us? Exemption from import duties and VAT by import of raw materials, equipment, construction materials and components No export duties and VAT for finished goods Free connection to utility lines Favorable rent rates The best area for investments in the Russian Federation! Buy-out of land is allowed on favorable conditions The free customs zone Ready-to-use infrastructure On the territory of SEZ Tax preferences 34% 14% *

6. Decrease in administrative barriers, “single window” Special administrative regime Authorities involved: Ministry of economic development, JSС “SEZ” Transparent legislative and management Science and education centers Access to qualified human resources No import duty, refundable VAT Free customs mode Office facilities, gas, water, energy etc. All the necessary infrastructure at lower prices Investment agreement with the Government, zones are created for 20 years State guarantees and stability Income tax decrease, property, land, transport tax exemption for 5 years Special tax treatment 6 Preferences

7. Obtaining the resident status Saturday, November 19, 20167 STEP ONESTEP TWOSTEP THREESTEP FOURSTEP FIVE -forming request to the Ministry - supervisory committee consideration - expert committee consideration - sign an agreement with the Ministry and the management company -register the company -forming business plan

8. implementing general policy of SEZ (incl. legislation) attraction of potential investors and management companies approval and registration of residents (investors) signing the agreements with residents and management companies control over execution by residents of agreements master-planning and development of SEZ designing and building of infrastructure attraction of potential investors management and operation of SEZ granting land to investors specifications of connection to engineering networks Ministry of economic development of the Russian Federation JSC «Special economic zones» Subsidiaries of JSC «SEZ» 1 2 MANAGEMENT OF THE SPECIAL ECONOMIC ZONES Professional management compan y Preferences: receives state subsidies tax preferences

9. Contact information Ministry for economic development of the Russian Federation Mr. Andrey Sokolov +7 (499) 795-66-47 Sokolov2@economy.gov.ru Director of the Department of special economic zones and projects of regional development Mr. Vadim Tretyakov +7 (495) 690-34-06 TretyakovTretyakov@economy.gov.ru Deputy director of the Department of special economic zones and projects of regional development