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Tax and state preferences

Various tax benefits can be claimed by:

  • investors implementing a "Priority Investment Project";

  • investors implementing a "Regional Investment Project";

  • taxpayers who create or renew fixed assets can receive an investment tax deduction;

  • investors who have concluded an agreement on the protection and promotion of investments;

  • investors who have signed a special investment contract;

  • participants of the national project "Labor Productivity" and industrial (industrial) parks and technoparks;

  • parties in concessions and public-private partnership agreements;

  • legal entities entitled to an investment tax credit.

Priority investment project

Priority investment project (PIP) is an investment project aimed to construct, re-construct or technically re-equip the fixed assets . To be eligible for preferences, and investor must meet a range of criteria, including the capital investment volume, activity types, and salary fund.

The amount of capital investments:

Investments in the construction of buildings & structures intended for use in the production of goods (performance of works, provision of services).

  • at least 250 million RUB on the territory of the Chelyabinsk and Magnitogorsk city districts;
  • at least 150 million RUB (on the territories of Zlatoust, Kopeysky, Miassky city districts);
  • at least 50 million RUB, (on the territory of another city district or municipal district);
  • at least 50 million RUB is invested in the reconstruction and technical re-equipment of fixed assets.

The amount of capital investments:

At least 50 million RUB is invested in the reconstruction and technical re-equipment of fixed assets.

Areas for priority investment projects:

  • agriculture, forestry, hunting, fishery and fish farming; manufacturings;
  • provision of electric energy, gas and steam; air conditioning; water supply; sanitation;
  • places of temporary residence provision; operation of hydraulic structures;
  • pollution elimination;
  • health care;
  • landscaping;
  • physical culture and wellness;
  • education; culture, sports, leisure and entertainment;
  • transportation and storage;
  • waste management and disposal;
  • telecom services.

Upon the PIP implementation , the average monthly accrued salary should be at least the average monthly nominal accrued salary of those working in the economy in the city district or municipal district.

Tax preferences:

  • Income tax rate (to the regional budget) can be reduced to 13.5%;
  • Property tax 0% for 5 years.
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