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.
Tax preferences:
- 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.