Thousands of special economic zones of the union’s member states in one place
Translated with AI assistance
BRICS countries are expanding cooperation between special economic zones. The Digital Investment Navigator for BRICS SEZs, introduced in 2025, is planned to be supplemented with information on specific projects, potential partners, and sustainable development indicators. As a result, the platform should help businesses not only compare incentives, but also select sites and partners for locating production facilities.
According to data from the platform of the BRICS SEZ Investment Navigator, there are 3,127 preferential territories operating in the association’s member countries, with accumulated investments estimated at $200 billion and the number of jobs at approximately 35 million.
What an investor can find today
The navigator now provides data on taxes, customs regimes, infrastructure, conditions for foreign capital, regulatory authorities, and legislation across all 10 countries of the association.
India. The navigator indicates that export-oriented enterprises are granted an exemption from income tax for the first 5 years, a 50% reduction for the following 5 years, and additional benefits when profits are reinvested. Residents also have access to exemptions from a number of import and export duties, free repatriation of income, and 100% foreign ownership of a company in the SEZ.
UAE. Qualifying free zone companies can benefit from a 0% corporate tax rate on qualifying income, 100% foreign ownership, and the ability to freely repatriate profits and capital. The zones also offer ready-made offices, warehouses, and production facilities.
China. High-tech companies benefit from a 15% corporate income tax rate, and in certain new SEZs there are tax holidays for the first 2-3 years. VAT and customs duty exemptions may be available when importing equipment and raw materials, along with export incentives and special terms for land and infrastructure.
Iran. For companies in free zones, the navigator indicates tax exemptions for up to 20 years, the possibility of free import and export of capital and profits, customs benefits, and a simplified regime for foreign employees.
Egypt. Residents of certain SEZs are eligible for tax holidays of up to 10 years, exemption from duties on equipment and raw materials, VAT benefits, free profit repatriation, and land leases for up to 50 years. The Suez Canal Economic Zone, with its industrial and port infrastructure, forms a separate investment framework.
Brazil. For the Manaus Free Trade Zone, the navigator lists exemption or significant reduction of import taxes, benefits on the industrial products tax and social contributions, as well as a 75% reduction in the corporate income tax IRPJ.
Russia. SEZ residents can benefit from reduced profit tax rates, exemption from property and land taxes, duty-free import of equipment and raw materials, access to ready-made engineering infrastructure, and support based on the «one-stop shop» principle.
Ethiopia offers corporate income tax exemptions for up to 10 years, and up to 15 years for management companies, exemptions from a number of duties and VAT, as well as the ability to repatriate profits.
South Africa establishes a reduced corporate income tax rate of 15% for eligible SEZ residents, along with customs benefits and support for export-oriented production.
For businesses planning to expand into one or more BRICS countries, this is one of the most practical mechanisms of economic cooperation: it is not about creating a single supranational SEZ from scratch, but about integrating 3,100 already operating preferential zones with investments of approximately $200 billion into a single digital system. For investors, such integration shortens the first and often most labor-intensive stage – searching for and comparing conditions for new production facilities across several countries at once.
