An investment project with the status of a "particularly important investment project"
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  4. An investment project with the status of a "particularly important investment project"

An investment project with the status of a "particularly important investment project"

Для субъектов инвестиционной деятельности, реализующих инвестиционные проекты с объемом инвестиций по инвестиционному проекту от 200 млн руб., направленные на создание (приобретение) имущества, (в том числе затраты на осуществление проектно-изыскательских работ), новое строительство, техническое перевооружение, модернизацию основных средств, реконструкцию зданий, приобретение машин, оборудования, предусмотрено освобождение от уплаты налога на имущество организаций в размере (в ред. Распоряжения Губернатора Астраханской области от 15.11.2023 N 885-р):

  • 46% of the tax amount when making investments under the project in the amount of 200 to 500 million rubles (inclusive) for 3 consecutive tax periods; (as amended. Orders of the Governor of the Astrakhan region dated 11/15/2023 N 885-r)
  • 78% of the tax amount when making investments under the project in the amount of 1 to 3 billion rubles (inclusive) for 4 consecutive tax periods
  • 78% of the tax amount when making investments under the project in the amount of 500 to 1 billion rubles (inclusive) for 4 consecutive tax periods (as amended. Orders of the Governor of the Astrakhan region dated 11/15/2023 N 885-r)
  • 78% of the tax amount when making investments in the project in the amount of 3 billion rubles or more, 5 consecutive tax periods.

These support measures are provided in accordance with the Laws of the Astrakhan Region dated 04/22/2022 No. 20/2022-OZ "On Corporate Property Tax" (Part 4 of Article 4), dated 07.07.2021 No. 67/2021-OZ "On certain issues of investment policy implementation in the territory of the Astrakhan Region" (Part 7 of Article 13).

For subjects of investment activity implementing investment projects by type of economic activity (classified on the basis of codes of types of activity in accordance with the All-Russian classifier of types of economic activity OK 029-2014) of section A "Agriculture, forestry, hunting, fishing and fish farming" with the volume of investments under the investment project from 30 million rubles, aimed at the creation (acquisition) property (including the costs of carrying out design and survey work), new construction, technical re-equipment, modernization of fixed assets, reconstruction of buildings, purchase of machinery, equipment, exemption from payment of corporate property tax in the amount of:
(paragraph introduced by Order of the Governor of the Astrakhan region dated 11/15/2023 N 885-r).

  • 73% of the tax amount when making investments in the project in the amount of 30 million to 200 million rubles (inclusive). (the paragraph was introduced by the Order of the Governor of the Astrakhan region dated 11/15/2023 N 885-r)
  • 91% of the tax amount при осуществлении инвестиций по проекту в объеме от 1 млрд рублей. (абзац введен Распоряжением Губернатора Астраханской области от 15.11.2023 N 885-р)
  • 82% of the tax amount when making investments under the project in the amount of 200 million to 1 billion rubles (inclusive) (the paragraph was introduced by the Order of the Governor of the Astrakhan region dated 11/15/2023 N 885-r)

Tax benefits are applied during the payback period of the investment project in accordance with the investment agreement with the Government of the Astrakhan region, but not more than 5 years. (the paragraph was introduced by the Order of the Governor of the Astrakhan region dated 11/15/2023 N 885-r)

These support measures are provided in accordance with the Laws of the Astrakhan Region dated 04/22/2022 No. 20/2022-OZ "On Corporate Property Tax" (Part 4.1 of Article 4), dated 07.07.2021 No. 67/2021-OZ "On certain issues of investment policy implementation in the territory of the Astrakhan Region" (Part 7 of Article 13).
(the paragraph was introduced by the Order of the Governor of the Astrakhan region dated 11/15/2023 N 885-r).