A Greenfield Industrial Park at the EU Border for New Manufacturing Projects

Prohibited activities include alcohol, tobacco, fuel, lotteries, gambling, overseas employment, industrial fishing outside Ukrainian jurisdiction, and activities involving narcotic drugs, psychotropic substances, and precursors. Exceptions among excisable goods include biofuel, biocomponents, alternative energy, and certain types of transport.

0% corporate income tax for up to 10 years; exemption from import customs duty and import VAT on new equipment and components; and potential land payment and property tax relief subject to local council resolution.

Profit must be directed toward development of operations within the park — toward equipment, construction, modernisation, or capacity expansion. Dividends are not accrued or paid during the period in which the tax benefit is applied.

New equipment and components with specified customs tariff codes (UKTZED) imported by a park participant for its own use within the park. The equipment must be unused, and no more than 3 years may have elapsed from its manufacture date to the import date.

Equipment is placed on the balance sheet within 20 business days of import, followed by quarterly reporting on its use. Disposal, lease, sublease, transfer to third parties, or any other non-targeted use is not permitted within 5 years of the import date.

Financing comes from multiple sources: state programmes, park management company funds, and resident investment. Specific available capacities, limits, and connection terms are confirmed at the time of negotiations.

The standard format is a long-term lease of up to 30 years with extension options. At a lease rate of 1.5% annually of the normative monetary value, the net present value of a 30-year lease is approximately 15–23% of the plot value.

The land is classified under land use classification code 11.02 (UKTZED): for the placement and operation of primary, ancillary, and auxiliary buildings and structures of processing, manufacturing, and other industrial enterprises.

By signing a land lease agreement or lease of another asset within the park, registering a Ukrainian legal entity or subsidiary within the park, and entering into an economic activity agreement with the park management company.

The park management company supports project delivery: it facilitates interaction with local authorities, coordinates engineering network connections, and can deliver a Build-to-Suit facility to the resident's specifications on request.

The park has access to a local labour pool: approximately 78,400 residents in the community, 6,700 internally displaced persons (IDPs), a technical workforce legacy from the coal sector, two vocational training institutions, and the potential for workforce reskilling to meet production requirements.

The community is home to enterprises in food processing, light industry, wood processing, furniture, and metalworking — forming a basis for production cooperation and local supply chains.

Such instruments are available through MIGA, DFC, and the Ukrainian ECA; specific coverage depends on the investment structure and project parameters.