According to the resolution, business entities are allocated land plots in buffer zones of state reserves, national natural parks, nurseries (with the exception of zones transformed into nature reserves), forestry and forestry farms, in mountain and desert areas, as well as in water protection zones of water bodies for the creation of tourist clusters.

Land plots in eco-territories are leased to business entities to create tourism clusters through the E-auksion platform for a period of 10 years with the possibility of subsequent extension.

Before September 1, 2024, the electronic platform “Journey to Nature” and its mobile application will be launched.

Until January 1, 2027:

•  business entities that have organized resort areas in desert areas (hotels with a category (stars), SPA hotels, sanatoriums and boarding houses) and provide recreational tourism services for three years pay income tax and property tax for legal entities at reduced rates 50% of the established tax rate;
•  legal entities that have created theme parks in desert areas, within three years from the date of commissioning of the parks, pay land tax on legal entities and property tax on legal entities at rates reduced by 50% of the established tax rate.