A significant investment project
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  2. Government support
  3. Tax benefits
  4. A significant investment project

A significant investment project

For investment entities implementing investment projects in the field of agriculture, fisheries and fish farming, manufacturing, tourism, information and communications, health and social services, culture and sports with an investment volume of 50 million rubles or more, aimed at creating (acquiring) property, design and survey work, new construction, technical re-equipment, modernization of fixed assets, reconstruction of buildings, purchase of machinery, equipment, the establishment of a tax rate is provided, paid in connection with the application of the simplified taxation system in the amount of:

  • 7,5% from the tax base provided for by the legislation of the Russian Federation for taxpayers for a period of no more than 3 consecutive tax periods
  • 3% from the tax base provided for by the legislation of the Russian Federation for taxpayers for a period of no more than 3 consecutive tax periods
These support measures are provided in accordance with the laws of the Astrakhan region dated 11/10/2009 No. 73/2009-OZ "On setting the tax rate paid in connection with the application of the simplified taxation system" (Parts 2.2, 5.1 of Article 2), dated 07.07.2021 No. 67/2021-OZ "On certain issues of investment policy in the Astrakhan region" (part 3 of article 13).