Page 10 - Atlas_2019_rus
P. 10

Measures of support

              for industry







                             Tax benefits in Leningrad region are provided in accordance with the law of 29.12.2012
                             No. 113-oz On Government Support for Organizations Undertaking Investment Activity
                             in Leningrad Region and Amending Certain Legal Acts of Leningrad Region



                                      Up to 13.5%                         Benefits are granted:


                                                                          From 4 to 6 years
                                      reduction of the regional
                                      part of corporate income
                                      tax  (up to 31.12.2022)             Up to 8 years for automotive
                                                                          manufacturers (corporate
                                                                          income tax up to 31.12.2022)
                                      Up to 0%                               Minimum volume



                                      reduction of the regional              of investments
                                      part of corporate                      300 million rubles
                                      property tax





                             Territory of advanced social and economic
                             development Pikalevo

                             The monotown of Pikalevo received the status of the territory of advanced development
                             in March 2018 for 10 years


                                    Corporate property tax               Corporate income tax


                             0%  first 5 years                      Regional part:         Federal part:

                             1.1% next 5 years                                             0%
                                                                    5% first 5 years
                                                                                           first 5 years

                                                                    10% next 5 years
                                   Land value tax

                             0%  10 years
                                                                        Monotowns Development
                                                                        Fund (MDF)

                                   Payments to                          •  Construction of power, heat,
                                   extrabudgetary funds                   water and gas supply facilities
                                                                          using funds of MDF
                             Reduction up to  7.6%                      •  Attraction of MDF funds

                             for 10 years (instead of 30.2%)              to a project
         10
   5   6   7   8   9   10   11   12   13   14   15