Land tax benefits for investment projects in Yaroslavl
Benefits
| Land tax | 50% during the payback period of the investment project from the beginning of the sale of products (works, services) produced within the framework of the investment project less than 5 years | 100% for up to 2 years 50% during the investment period, but less than 3 yearsfrom the beginning of the sale of products (works, services) produced within the framework of the investment project |
Term of support
before 5 years
Tax benefits are provided in respect of the area of land on which the investment project is implemented.
Land tax benefits are provided for investment entities implementing investment projects included in the List of investment projects of the city of Yaroslavl.
Requirements
- investment project included in the List of investment projects of the city of Yaroslavl
- legal person is registered or put on tax registration and carries out activities in the territory of Yaroslavl
- passing of the investment project examination and approval by the investment Council at the Yaroslavl City Hall
- absence of overdue arrears on tax and other obligatory payments to the budgets of all levels of the budget system of the Russian Federation and state extrabudgetary funds
- The legal person is not in the process of liquidation or reorganization, bankruptcy proceedings have not been initiated against him.
- it is necessary to maintain separate accounting of operations carried out within the framework of the investment project
- implementation of the project ensures increased economic efficiency, creation of new jobs or improvement of existing ones, improvement of working conditions, increase of payments to the city budget.
Regulatory framework
- Decision of the municipality of the city of Yaroslavl dated 15.12.2009 No. 244 "On municipal support of investment activities in the city of Yaroslavl"
- Decision of the municipality of the city of Yaroslavl of 07.11.2005 No. 146 "On land tax"
- Resolution of the City Hall of Yaroslavl dated 16.08.2012 No. 1811 “On the Procedure for Supporting Investment Projects Included in the List of Investment Projects of the City of Yaroslavl”
- Resolution of the City Hall of Yaroslavl dated 18.04.2012 No. 853 “On approval of the administrative regulations for the provision of municipal services for the inclusion of an investment project in the List of investment projects of the city of Yaroslavl in order to provide municipal support for investment activities”