Page 20 - Atlas_2019_rus
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Tax benefits.
Regional Investment Project
Law of Leningrad region No. 89-oz of November 25, 2019
Key parameters Conditions to receive it
Section C – “Manufacturing industries”
Income tax 10% OKVED code 10–33, (All-Russian Classifier of Economic
Activities), except for excisable goods.
The share of the total corporate income from the
Corporate property tax 0% implementation of RIP is no less than 90% or if the income
(expenses), received (incurred) from this activity, is recorded
separately.
Period of tax benefits provision Action plan
amount of capital
investments over a term of period of use 1. Provision of 2. Inclusion in the
investment
period of time an investment list of regional
declaration projects
in course no more than
from 50 to 500 million RUB
of 3 years 4 years
3. Making 4. Achievement
in course no more than investments of indices and
over 500 million RUB
of 5 years 6 years receiving benefits
Validity period of income tax benefits is limited:
For investments of 50–500 million RUB – no later than 01.01.2027. For investments of more than 500 million RUB – no later than 01.01.2029.
20 Investor’s guide to Leningrad region
