Tax benefits of Tula region - Инвестиционный портал Тульской области

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Tax benefits of Tula region
Tax benefits of Tula region
The volume of investments to obtain tax benefits, rub
Tax on profits
Property tax
Land tax
Transport tax
customs regime
period of operation
Tariff rates of insurance premiums (on payroll)
Industrial Park "Uzlovaya"
100 mln
15,5%

 

up to 10 years

No benefits

No benefits

Regular

Unlimited

No benefits
The volume of investments to obtain tax benefits, rub
Tax on profits
Property tax
Land tax
Transport tax
customs regime
period of operation
Tariff rates of insurance premiums (on payroll)
The special economic zone "Uzlovaya"
120 mln
3%
7%
15,5%


 up to 10 years   11-15 years   After 15 years

up to 10 years

up to 5 years

up to 10 years

free customs zone

Years

No benefits
The volume of investments to obtain tax benefits, rub
Tax on profits
Property tax
Land tax
Transport tax
customs regime
period of operation
Tariff rates of insurance premiums (on payroll)
COUGH
5 mln
0%
12%


 up to 5 years  up to 10 years
0%
1,1%
1.5%


 up to 5 years  up to 7 years  up to 10 years

up to 10 years

No benefits

Regular

Years old
7,6%

up to 10 years
The law of Tula region of 06.02.2010 number 1390 OST "About concessional taxation for investment activity in the form of capital investment in the territory of Tula region"
Tax rate for computation of corporate property tax, % Category of tax payers for whom tax rate for computation of corporate property tax is set
2.18 investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 100 mln rubles, which is up to 5% inclusive of depreciable value of real estate
2.1 in the amount of over 100 mln rubles, which is 5% to 10% inclusive of depreciable value of real estate
2.0 in the amount of over 100 mln rubles, which is 10% to 20% inclusive of depreciable value of real estate
1.9 in the amount of over 100 mln rubles, which is 20% to 30% inclusive of depreciable value of real estate
1.7 in the amount of over 100 mln rubles, which is 30% to 40% inclusive of depreciable value of real estate
1.6 in the amount of over 100 mln rubles, which is 40% to 50% inclusive of depreciable value of real estate
1.5 in the amount of over 100 mln rubles, which is 50% to 60% inclusive of depreciable value of real estate
1.4 in the amount of over 100 mln rubles, which is 60% to 70% inclusive of depreciable value of real estate
1.3 in the amount of over 100 mln rubles, which is 70% to 90% inclusive of depreciable value of real estate
1.2 in the amount of over 100 mln rubles, which is 90% to 100% inclusive of depreciable value of real estate
1.1 in the amount of over100 mln rubles, which is 100% to 200% inclusive of depreciable value of real estate
1.0 in the amount of over100 mln rubles, which is 200% to 300% inclusive of depreciable value of real estate
0.6 in the amount of over 100 mln rubles, which is 300% to 400% inclusive of depreciable value of real estate
0.5 in the amount of over 100 mln rubles, which is 400% to 500% inclusive of depreciable value of real estate
0.4 in the amount of over 100 mln rubles, which is 500% to 600% inclusive of depreciable value of real estate
0.3 in the amount of over 100 mln rubles, which is 600% to 1000% inclusive of depreciable value of real estate
0 in the amount of over 100 mln rubles, which is over 1000% of depreciable value of real estate and also investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 100 mln rubles, depreciable value of real estate of which equal to zero as of the first day of tax period

TAX RATES FOR TAX PAYERS CATEGORIES FOR COMPUTATION OF CORPORATE PROFIT TAX PAYABLE TO THE BUDJECT OF TULA REGION

Tax rate for computation of corporate profit tax, payable to the budget of Tula region, % Category of tax payers for whom tax rate for computation of corporate profit tax payable to the budget of Tula region is reduced
17.9 (16.9 in 2017-2022) investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 100 mln rubles, which is up to 5% inclusive of depreciable value of real estate
17.8 (16.8 in 2017-2018) investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 100 mln rubles, which is 5% to 10% inclusive of depreciable value of  real estate 
17.6 (16.6 in 2017-2022) investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 100 mln rubles, which is 10% to 20% inclusive of depreciable value of real estate
17.3 (16.3 in 2017-2022) investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 100 mln rubles, which is 20% to 30% inclusive of depreciable value of real estate
17.0 (16.0 in 2017-2022) investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 100 mln rubles, which is 30% to 40% inclusive of depreciable value of real estate
16.7 (15.7 in 2017-2022) investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 100 mn rubles, which is 40% to 50% inclusive of depreciable value of real estate
16.5 (15.5 in 2017-2022) in the amount of over 100 mln rubles, which is 50% to 60% inclusive of depreciable value of real estate
16.3 (15.3 in 2017-2022)  in the amount of over 100 mln rubles, which is 60% to 70% inclusive of depreciable value of real estate 
16.1 (15.1 in 2017-2022) in the amount of over 100 mln rubles, which is 70% to 90% inclusive of depreciable value of real estate  
15.9 (14.9 in 2017-2022) in the amount of over 100 mln rubles, which is 90% to 100% inclusive of depreciable value of real estate
15.6 (14.6 in 2017-2022) in the amount of over 100 mln rubles, which is 100% to 200% inclusive of depreciable value of real estate
15.0 (14.0 in 2017-2022) in the amount of over 100 mln rubles, which is 200% to 300% inclusive of depreciable value of real estate
14.7 (13.7 in 2017-2022) in the amount of over 100 mln rubles, which is 300% to 400% inclusive of depreciable value of real estate
14.4 (13.4 in 2017-2022) in the amount of over 100 mln rubles, which is 400% to 500% inclusive of depreciable value of real estate
14.2 (13.2 in 2017-2022) in the amount of over 100 mln rubles, which is 500% to 600% inclusive of depreciable value of real estate
14.0 (13.0 in 2017-2022) in the amount of over 100 mln rubles, which is 600% to 1000% inclusive of depreciable value of real estate
13.5 (12.5 in 2017-2022) in the amount of over 100 mln rubles, which is over 1000% of depreciable value of real estate and also investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 100 mln rubles, depreciable value of real estate of which equal to zero as of the first day of tax period

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