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.

Regional investment project

A regional investment project is an investment project, which aims to produce goods and meets the following requirements:

capital investments of at least 50 million rubles, provided they are made in less than 3 years;
capital investments of at least 500 million rubles, provided they are made in less than 5 years;
the organization does not have separate divisions outside the territory in which the investment project is implemented;
the organization is not a member of a consolidated group;
the organization does not use special tax regimes;
the organization is not a TOSER resident;
revenues from the sale of goods produced as a result of the implementation of a regional investment project account for at least 90% of all revenues;
the company keeps separate records of the property acquired or upgraded during the implementation.

profit tax benefit (to the regional budget) 10% for 10 years (until 2028);
the property tax benefit - 0% for 3/5 years, depending on the duration of capital investments.

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