The list of new mechanisms which were adopted in 2020 and are already successfully used by investors:
Regional investment project
New projects in the sphere of manufacturing industries with investments from 50 million rubles can receive corporate income tax benefit and corporate property tax benefit:
- up to 10% - reduction of corporate income tax credited to the regional budget
- exemption from corporate income tax
Agreement on protection and promotion of investments (APPI) for investors implementing new projects
Investment projects with the volume of investments from 200 million rubles receive:
- guarantees of the stability of the legal status for the period from 6 to 20 years
- reimbursement of expenses on infrastructure: energy, transport, communal infrastructure required for implementation of an investment project and payment of interests on credits and loans attracted for these purposes
Investment tax deduction
Amount of ITD from the expenses to purchase items of the fixed assets of the subsection “Machines and equipment” of amortization groups 3–10 is 100%.
