Support measures
Regional support measures
Выберите раздел:
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
Federal support measures
Выберите раздел:
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).