Regional investment project
For investment entities implementing investment projects in the field of manufacturing and software development, it is provided:
- exemption from payment of corporate property tax in the amount of 32% of the tax amount during the:
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3 consecutive tax periods with the volume of capital investments from 50 to 500 million rubles.
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5 consecutive tax periods with the volume of capital investments of at least 500 million rubles.
This support measure is provided in accordance with the Law of the Astrakhan Region dated 04/22/2022 n20/2022-OZ "On Corporate Property Tax" (Part 6 of Article 4).
- reduction of the corporate income tax rate by 1.5% during the:
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3 tax periods with the volume of capital investments from 50 to 500 million rubles.
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5 tax periods with the volume of capital investments of at least 500 million rubles
This support measure is provided in accordance with the Law of the Astrakhan Region dated 11/16/2009 No. 83/2009-OZ "On a reduced corporate income tax rate for certain categories of taxpayers to be credited to the budget of the Astrakhan Region and the application of an investment tax deduction" (Part 2.2 of Article 2).