Льгота по налогу на имущество организации

State support (corporate income tax preference) is provided for:
1. approved investment projects with value ranging from RUB 500 mln to 5 bln
2. investment projects with value more than RUB 5 bln included in the register of strategic investment projects

According to the Law of Krasnodar Region No. 620-KZ of November 26, 2003 «The corporate property tax» — the corporate property tax exemption is provided to:
1. approved investment projects with value ranging from RUB 500 mln to 5 bln:
up to 100% of due taxes up to 3 years
up to 77% of due taxes for the 4th year
up to 64% of due taxes for the 5th year

Investment projects with value more than RUB 5 bln included in the register of strategic investment projects:
up to 99% of due taxes up to 4 years
up to 77% of due taxes for the 5th year
up to 64% of due taxes for the 6th year
up to 50% of due taxes for the 7th year

Terms of support

For investment projects with value ranging from RUB 500 mln to 5 bln - Resolution of the Governor of Krasnodar Region No. 417 of June 6, 2017 «The inclusion in / de-listing from the register of strategic investment projects»: appendix 3, chapter 2, items 2.1. — 2.7.

For investment projects with value more than RUB 5 bln - Resolution of the Governor of Krasnodar Region No. 417 of June 6, 2017 «The inclusion in / de-listing from the register of strategic investment projects»: appendix 4, chapter 2, items 2.1. — 2.7.

Support restrictions

For investment projects with value ranging from RUB 500 mln to 5 bln -
Resolution of the Governor of Krasnodar Region No. 417 of June 6, 2017 «The inclusion in / de-listing from the register of strategic investment projects»: appendix 3, chapter 2, items 2.8. — 2.9.

For investment projects with value more than RUB 5 bln -
Resolution of the Governor of Krasnodar Region No. 417 of June 6, 2017 «The inclusion in / de-listing from the register of strategic investment projects»: appendix 4, chapter 2, items 2.8. — 2.9.

Type of instrument

Tax incentives

Duration of support

One-time

Region

Krasnodar Territory

Body providing support

Authority Regional Sectoral Authority (concludes the investment agreement, monitors the tax provision based on the decision of Expert Interdepartmental Investment Commission on compliance with the tax preference provision requirements)

Recipients of support

Investor

For investment projects with value ranging from RUB 500 mln to 5 bln - Investor should submit an application with enclosed documents to Department of Investments and Development of Small and Medium-sized Enterprises of the Krasnodar Region according to Resolution of the Governor of Krasnodar Region No. 417 of June 6, 2017 “The inclusion in / de-listing from the register of strategic investment projects”: appendix 3, chapter 3, items 3.1. – 3.6. For investment projects with value more than RUB 5 bln - Investor should submit an application with enclosed documents to Department of Investments and Development of Small and Medium-sized Enterprises of the Krasnodar Region according to Resolution of the Governor of Krasnodar Region No. 417 of June 6, 2017 “The inclusion in / de-listing from the register of strategic investment projects”: appendix 4, chapter 3, items 3.1. – 3.6.

Investment portal of Krasnodar region: https://investkuban.ru/en/invest/. Direct line for investor: +7 (861) 992 03 68. Hot line for investor: +7 (861) 251 77 64 [email protected]. List of State Support: https://investkuban.ru/upload/sup_form.pdf

Corporate property tax preference

Terms of support

Support restrictions

List of documents required to receive support

Regulatory document