The amount of investment required to receive state support — 5 million rubles or more
Available areas:
Monotowns
Investment (million of rubles) 5 million rubles or more
As part of the implementation of investment projects in monotowns, it is possible to obtain a soft loan, as well as co-finance the construction and reconstruction of infrastructure facilities with VEB.RF funds
Financial support for monotownsSoft loan
Amount
Interest rate
Term
Deferred payment
Co-financing of infrastructure facilities
- Water disposal
- Heat supply
- Highways
- Water supply
- Electricity supply
- Railroads
- Gas supply
- Communications
Municipalities
Investment (million of rubles) 50 million rubles or more
Provision of a land plot for lease without bidding
(No. 61 ZTO)
Implementation of large-scale investment projects
- Investments over 100 million rubles
- 50 jobs
Preferential taxation in the field of investment activities
(No. 1390 ZTO)
Investments in capital construction projects
- Investments over 100 млн. рублей
- Income tax up to 15,5%
- Property tax up to 0% depending on the value of fixed assets commissioned
Preferential taxation of SPIC participants
(No. 33 ZTO)
Modernization of production facilities and (or) industrial goods production ramp-up
There is no minimum amount of investment
- Investments over 100 million rubles
- Income tax:
- 0% (years 1-8)
- 10% (from year 9)
- Property tax:
- 0% (first 5 years)
- 1,1% (years 6,7)
- 1,5% (year 8 to 10)
Budgetary appropriations of the Tula Region Investment Fund
(Decree of the Government of the Tula Region No. 759)
Financing the development of project documentation
Subsidies are provided to local budgets to co-finance capital construction projects of municipal property
Investor co-financing share:
- from 50 million rubles – at least 80%
- from 500 million rubles – at least 50%
- from 5 billion rubles – at least 25%
Subsidies of the Tula Region budget
(Decree of the Government of the Tula Region No. 354)
Implementation of large-scale investment projects
Minimum investment amount:
- 100 million rubles – tourism industry
- 300 million rubles – agricultural sector
- 500 million rubles – industrial manufacturing sector
- 1 billion rubles – other industries
Subsidy term: 4 years
No more than 25% of the investment amount and no more than the amount of taxes paid
Preferential taxation of participants in regional investment projects
(No. 112 ZTO)
Organizations participating in regional investment projects
Maximum duration of the preferential taxation is 4 years
- Income tax, capital investments:
- 13,5% from 100 million rubles.
- 12,5 % from 5 billion rubles.
Investment tax deduction
(No. 51 ZTO)
Investments in the form of capital expenditures
- Investments over 100 million rubles
- Maximum benefit validity period 3 years
- Limit rate – 10% of the amount of expenses of the reporting period
- Deduction limit - 50%
- Deduction limit for chemistry and metallurgy - 5%
PDA
Investment (million of rubles) 5 million rubles or more
Normal regime
Tax preferences
Preferential taxation in the field of investment activities
In accordance with Art. 284 of the Tax Code of the Russian Federation and in accordance with Law of the Tula Region No. 103 ZTO “On preferential taxation of resident taxpayers of priority socio-economic development areas created in the territory of the Tula Region” dated 18.12.2017
20%
Corporate property tax
In accordance with Law of the Tula Region No. 103 ZTO “On preferential taxation of resident taxpayers of priority socio-economic development areas created in the territory of the Tula Region” dated 18.12.2017
2,2%
Land tax
1,5%-2%
Uzlovaya SEZ
Investment (million of rubles) 120 million rubles or more
Income tax
Property tax
Land tax
Transport tax
Customs regime
Free customs zone regime
Duration
Uzlovaya IP
Investment (million of rubles) 100 million rubles or more
Income tax
Property tax
Land tax
Normal
Transport tax
Normal
Customs regime
Normal
Duration
Unlimited
Application for placement
Project preparation and evaluation, site selection, investment decision, support