Territories of advanced development
The Yaroslavl Region is one of the few regions in which three territories of advanced development (TOP) have been created at once: TOP “Tutaev” since 2017, TOP “Gavrilov-Yam” and TOP “Rostov” since 2018.
Thanks to the zones created in the region with special conditions for doing business in them (residents are provided with tax and non-tax benefits), it was possible to attract new investors and thus reduce the dependence of the economy of single-industry towns on the main industries.
A special legal regime for entrepreneurial activity for residents of the TOP provides for the possibility for them to receive state support for the implementation of investment projects in the form of tax and non-tax benefits.
Benefits
| Insurance premiums | 7,6% | insurance premiums for residents of the TOP “Tutaev” (until 2029)* |
| Income tax | 0% the first 5 years | 12% the next 5 years |
| Property tax | 0% the first 5 years | 1,1% the next 5 years |
| Land tax | 0% the first 3 years | |
| Mining tax | the value of the coefficient characterizing the territory of mineral extraction is from 0 – during the first 24 tax periods; to 1 after the 120th tax period | |
Requirements
- Registration and operation of a legal entity only on the territory of the TOP (without re-registration)
- A legal entity is not a city-forming organization of a single-industry town or its subsidiary
- Implementation of an investment project that meets the requirements established by the Government of the Russian Federation:
- The minimum amount of capital investments is 2.5 million rubles
- The minimum number of jobs created is 10 units. (for operating enterprises – at least the average number of employees over the past 3 years)
- Compliance with the permitted OKVED
Support period
- TOP “Tutaev" - until 2029
- TOP “Rostov” and “Gavrilov-Yam" - until 2030
Regulatory framework
- Federal Law No. 473-FZ dated December 29, 2014 "On Territories of advanced Development in the Russian Federation"
- Decree of the Government of the Russian Federation dated 06/22/2015 No. 614 "On the specifics of creating territories of advanced development in the territories of single-industry municipalities of the Russian Federation (single-industry towns)"
- Resolution of the Government of the Yaroslavl Region dated 02/09/2018 No. 60-p "On certain issues of creating priority development territories in single-industry municipalities of the Yaroslavl Region (single-industry towns)"