Page 19 - Atlas_2019_rus

Tax benefits.
Investment activity support

Law of Leningrad region No. 113-оz of December 29, 2012

Reduction of Conditions

Income tax (regional part) up to 13.5% Period of use 3–6 years
Up to 01.01.2023 (up to 8 years for automobile
manufacturers)

Property tax 0% Sales revenues ≥70%
For the duration of the contract

Minimum amount of investment Action plan

1. Make an 2. Sign a contract
For 3 years in a row from 300 mln RUB investment

3. Receive tax benefits
For remote districts from 50 mln RUB

For OKVED* code 10 – from 200 mln RUB
“Food production”

*All-Russian Classifier of Economic Activities
Investor’s guide to Leningrad region 19