Support measures
Federal support measures
Non-financial measures
Loans (financial measures)
Grants (financial measures)
Subsidies (financial measures)
Tax reliefs and benefits
Registered as SME
If your company is included in the SME Register
Capital Investment Protection and Promotion Agreement
Companies launching investment projects in any economic sector, except for the gambling industry, production of tobacco products and alcoholic beverages, extraction of crude oil and natural gas, production of liquid fuels, banking and finance, and construction of business centers and shopping malls.
Investors are guaranteed to be protected from adverse changes in the business (investment) environment and may be reimbursed for the costs of auxiliary and supporting infrastructure.
Investment project eligibility criteria for regional-level CIPPAs:
min. RUB 200 million in investment, regardless of the economic sector.
Investment project eligibility criteria for federal-level CIPPAs:
min. RUB 750 million in investment into healthcare, education, culture and sports;
Min. RUB 1,500 million in investment into digital economy, environment protection, and agriculture;
Min. RUB 4,5 billion in investment into manufacturing industries, airport terminals, and logistics centers;
Min. RUB 10 billion in investment into other sectors of economy.
Investors may be reimbursed for the costs of:
Supporting infrastructure built exclusively for the purpose of delivering an investment project (up to 50% of the costs incurred);
Auxiliary infrastructure that may be used both for project purposes and by any third parties (up to 100% of the costs incurred).
min. RUB 200 million in investment, regardless of the economic sector.
Investment project eligibility criteria for federal-level CIPPAs:
min. RUB 750 million in investment into healthcare, education, culture and sports;
Min. RUB 1,500 million in investment into digital economy, environment protection, and agriculture;
Min. RUB 4,5 billion in investment into manufacturing industries, airport terminals, and logistics centers;
Min. RUB 10 billion in investment into other sectors of economy.
Investors may be reimbursed for the costs of:
Supporting infrastructure built exclusively for the purpose of delivering an investment project (up to 50% of the costs incurred);
Auxiliary infrastructure that may be used both for project purposes and by any third parties (up to 100% of the costs incurred).
SME Lending Stimulation Program and Program 1764
SMEs
Purposes: purchase of machinery and equipment, capital repairs at production facilities, and new production launch. Eligible sectors of economy: manufacturing industries, agro and food processing, logistics, and hotel industry.
To obtain a subsidized loan, apply to any of the 40 banks participating in the program.
To obtain a subsidized loan, apply to any of the 40 banks participating in the program.
Loan size: from RUB 50m to RUB 200/500m and RUB 2bn for micro businesses and SMEs
Interest rate: 2.5% for medium-sized businesses and 4% for micro and small businesses
Loan term: up to 10 years. The subsidized interest rate applies for 3 years and is calculated as ‘Key Rate as at Contract Date + max. 2.75%’ in subsequent 2 years.
Interest rate: 2.5% for medium-sized businesses and 4% for micro and small businesses
Loan term: up to 10 years. The subsidized interest rate applies for 3 years and is calculated as ‘Key Rate as at Contract Date + max. 2.75%’ in subsequent 2 years.
Subsidized industrial mortgage
Manufacturing companies whose primary business code is included into Section C of the Russian National Classifier of Business Activities, except for the companies and sole proprietors engaged in the production and distribution of tobacco products and alcoholic beverages, extraction of crude oil and natural gas, and production of liquid fuels.
Borrowers choose a bank at their discretion and submit documents required to obtain a subsidized loan.
To obtain a subsidized loan for the purchase of industrial property, manufacturing companies may apply to any of the 16 banks and make a loan contract.
To obtain a subsidized loan for the purchase of industrial property, manufacturing companies may apply to any of the 16 banks and make a loan contract.
Interest rate: 3% per annum for technology companies and 5% per annum for other borrowers;
Loan term: up to 7 years;
Loan size: up to RUB 500 million;
The borrower must be a Russian tax resident paying taxes to the Russian budget;
Mortgage loans are secured by real estate (industrial property purchased);
At least 50% of the industrial property purchased must be used for manufacturing purposes three years after the date of the loan contract;
If the borrower sells the industrial property, the bank may change the interest rate and is obliged to inform the Ministry of Trade thereof.
Loan term: up to 7 years;
Loan size: up to RUB 500 million;
The borrower must be a Russian tax resident paying taxes to the Russian budget;
Mortgage loans are secured by real estate (industrial property purchased);
At least 50% of the industrial property purchased must be used for manufacturing purposes three years after the date of the loan contract;
If the borrower sells the industrial property, the bank may change the interest rate and is obliged to inform the Ministry of Trade thereof.
Special Investment Contract (SPIC) 2.0
Sole proprietors and companies organized and existing under the laws of the Russian Federation or another jurisdiction and undertaking to carry out an investment project with equity and/or debt finance within the time limit set out in the SPIC and to fulfill other obligations
SPIC term is max. 15 years for investment projects of up to RUB 50 billion and max. 20 years for investment projects of over RUB 50 billion.
The investor remains eligible for the support measures under the SPIC until tax and non-tax budget expenditures on the project exceed 50% of the project CAPEX.
Forms of support: stabilization of the business environment; tax credits; Made in Russia status assigned to products prior to the local content requirements are met; access to government contracts; subsidies; construction of infrastructure facilities by regional authorities; and special land lease terms.рной поддержке; создание субъектами РФ объектов инфраструктуры, особые условия аренды земельных участков.
The investor remains eligible for the support measures under the SPIC until tax and non-tax budget expenditures on the project exceed 50% of the project CAPEX.
Forms of support: stabilization of the business environment; tax credits; Made in Russia status assigned to products prior to the local content requirements are met; access to government contracts; subsidies; construction of infrastructure facilities by regional authorities; and special land lease terms.рной поддержке; создание субъектами РФ объектов инфраструктуры, особые условия аренды земельных участков.
The investor undertakes to:
Deploy an advanced technology from the list approved by the Russian government;
Use the above technology to manufacture globally competitive products.
Deploy an advanced technology from the list approved by the Russian government;
Use the above technology to manufacture globally competitive products.
Regional support measures
Non-financial measures
Loans (financial measures)
Grants (financial measures)
Subsidies (financial measures)
Tax reliefs and benefits
Registered as SME
If your company is included in the SME Register
Investment project selection winners (LL-59)
Sole proprietors and companies financing their projects with equity, debt or other funds raised for project purposes
- Exemption from corporate property tax for the actual payback period of the investment project, but for no more than eight years in agriculture and five years in other economic sectors
- Guarantees of regional authorities for max. 15 years;
- Subsidies from the regional budget in accordance with the budget laws and regulations;
- Provision of assets from the regional security fund as security for bank loans obtained by investors
- Guarantees of regional authorities for max. 15 years;
- Subsidies from the regional budget in accordance with the budget laws and regulations;
- Provision of assets from the regional security fund as security for bank loans obtained by investors
Competitive selection
Investment tax credit
Companies paying corporate income tax and bearing costs and expenses specified in paragraphs 2(1) and 2(2) of Article 286.1 of the Russian Tax Code
- The tax rate used to assess the maximum investment tax credit is 10% for the corporate income tax payable to the regional budget
- The total investment tax credit in the financial (reporting) year is equal to 50% of the costs incurred to purchase (build) and retrofit (renovate) property, plant and equipment. The taxpayers participating in the Labor Productivity and Employment Support national project may receive a 70% investment tax credit in aggregate (valid until 31 December 2024)
- The total investment tax credit in the financial (reporting) year is equal to 50% of the costs incurred to purchase (build) and retrofit (renovate) property, plant and equipment. The taxpayers participating in the Labor Productivity and Employment Support national project may receive a 70% investment tax credit in aggregate (valid until 31 December 2024)
The tax credit is granted subject to the confirmation of amounts invested and profitability of the company’s business
The tax credit is provided only in respect of the property, plant and equipment belonging to Depreciation Classes 3 through 10. Buildings, structures and transfer mechanisms belonging to Depreciation Classes 8–10 are an exception, with the depreciation period of over 20 years (paragraph 4 of Article 286.1 of the Tax Code)
An application is required to receive the tax credit
The tax credit is provided only in respect of the property, plant and equipment belonging to Depreciation Classes 3 through 10. Buildings, structures and transfer mechanisms belonging to Depreciation Classes 8–10 are an exception, with the depreciation period of over 20 years (paragraph 4 of Article 286.1 of the Tax Code)
An application is required to receive the tax credit
Regional investment project
Companies launching investment projects aimed at the production of goods
- Income tax is 10% until 01 January 2027 provided that min. RUB 50 million has been invested in PPE over the previous 3 years
- Income tax is 10% until 01 January 2029 provided that min. RUB 500 million has been invested in PPE over the previous 5 years
- Income tax is 10% until 01 January 2029 provided that min. RUB 500 million has been invested in PPE over the previous 5 years
- The project may not be aimed at the crude oil extraction and/or processing, natural gas extraction, production of excisable goods (except for cars and motorcycles) or other business operations taxed at the rate of 0%
- Min. RUB 50 million in investments for up to 3 year or min. RUB 500 million in investments for up to 5 years from the date of inclusion into the Regional Investment Project Register
- Each regional investment project is carried by the only project owner.
An application is required to receive the tax credit
- Min. RUB 50 million in investments for up to 3 year or min. RUB 500 million in investments for up to 5 years from the date of inclusion into the Regional Investment Project Register
- Each regional investment project is carried by the only project owner.
An application is required to receive the tax credit