Territories of advanced development
Yaroslavl region – this is one of the few regions, in which threeterritories of advanced development (TOP) were created at once: Tutaev TOR since 2017, Gavrilov-Yam TOR and Rostov TOR 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) managed 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 TOP residents 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
| Type of tax | Bid size |
| < strong>Income tax | 0% the first 5 years |
| < strong>Property tax | 0% the first 5 years |
| Land tax | 0% the first 3 years |
| < strong>Mineral extraction tax | the value of the coefficient characterizing the territory of mineral extraction is from 0;– during the first 24 tax periods; before 1 after 120 tax period |
Requirements
- stify">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 investment is 2.5 million rubles
- The minimum number of jobs created is 10. (for existing enterprises – at least the average number of employees for the last 3 years)
- Compliance with the permitted OKVED
Support period
- stify">Tutaev TOR - until 2029
- Rostov and Gavrilov-Yam TOR - until 2030
Regulatory framework
- Federal Law of December 29, 2014 N 473-FZ "On Territories of Advanced development in the Russian Federation"
- blank">Decree of the Government of the Russian Federation dated 06/22/2015 No. 614 "On the specifics of creating priority development territories in the territories of single-industry municipalities of the Russian Federation (single-industry towns)"
- Resolution of the Government of the Yaroslavl Region dated 09.02.2018 No. 60-p "On certain issues of creating priority development Territories in single-industry municipalities of the Yaroslavl Region (single-industry towns)"
Package of documents
- List of documents
- Application form
- Project business plan form
- The form of the financial model project
- Project passport form
Q&A
What should I do to get benefits for TOP residents?idents?
To do this, you need to register a legal entity in Tutaev, Rostov Veliky or Gavrilov-Yam and implement the project. During the first year, the volume of investments should be at least 2.5 million rubles, and 10 new jobs should be created.
How long will I be able to use these benefits?
This tax regime is valid for Tutaev until July 2029, for Rostov Veliky – until July 2030, for Gavrilov-Yama – until March 2030.
What should the project be like? In what field?
All types of economic activity are allowed, with the exception of excisable goods, insurance and financial services, trade, lease and leasing.
If I already have a business in another region, can I expand it within the borders of the TOP?
You can re-register your business in any TOP or register a separate legal entity on TOP and become a resident. Residents have restrictions: there should be no branches outside the TOP, activities are conducted only on the territory of the TOP.
Where can I find out about vacant land plots in Tutaev/Rostov the Great/Gavrilov-Yame?
Yaroslavl Region Development Corporation is a single window for investor support in the region. Also, all vacant land plots and property are posted on the investment portal of the Yaroslavl region in the section “Platforms for projects” and “Purchase property.”
How is the process of inclusion in the register of TOP residents going?
To do this, you need to contact the Ministry of Investment and Industry of the Yaroslavl region with a certain package of documents (tel. 8 (4852) 401-910), after which the application is reviewed and a decision is made. The main document is the business plan of the project. In case of a positive decision, an agreement is concluded between the investor, the ministry and the TOP administration. Next, you will be included in the register of residents. You will receive all benefits from the date of inclusion in the register.
How long does the procedure for inclusion in the register of TOP residents take?
About 1-2 months, depending on the quality of the preparation of the application and the package of documents.