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Tax benefits for participants in regional investment projects

Contact
Telephone
+74852401910
E-mail
invest@yarregion.ru

Lungs

10% Annual
Income tax for up to 5 years

Support period

before 5 Years

The tax rate is effective from the tax period, where the first profits were derived from the goods produced by the project, to the reporting period, where the amount of the profit tax benefit would be equal to the amount of capital investments made but not more than five tax periods.

Project cost

Capital investments may not be less than:
♪ 50 Million roubles, subject to capital investments not exceeding 3 years from the date of incorporation of the organization into the regional investment project roster;
♪ 500 Million roubles, subject to capital investments not exceeding 5 years from the date of incorporation of the organization into the regional investment project roster.

Project requirements

Regional investment projects (REIs) in the Yaroslav region are carried out for the production of goods, and such investment projects must meet the requirements of RIP No. 3 at the same time and the following requirements:

  • The capital investment of the RIPs cannot include the costs recorded in the investment costs of the priority investment project of the Yaroslav region and the investment project for the establishment and (or) development of the industrial (industrial) park;
  • Lack of tax, fee and other obligatory payments to budgets at all levels and to State extrabudgetary funds at the date of application for inclusion in the registry of RIP participants and as at 1 January of each year during the period of application of the reduced rate on the profits of the organizations (except where those arrears are appealed by the RIP participant in the manner established by the tax and fee legislation);
  • The RIP must meet the economic and budgetary efficiency criteria established by the Government of the Yaroslav region.

Regional investment projects for modernization or technical restructuring of existing productions production capacityproviding annual tax payments to the consolidated budget of the Yaroslava region is not below the level achieved in the year preceding the year of the start of State support.

Normative framework

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