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Preferential taxation and state support

Priority investment projects

Priority investment projects are those aimed at the construction, modernization, and technical re-equipment of fixed assets.

Conditions to be met:

  • The average monthly accrued wages as a result of the implementation of the investment project should be at least equal to the average monthly nominal accrued wages in the urban or municipal district.
  • The amount of capital investment:
    • in construction of buildings and facilities ntended for the production of goods (performance of work, provision of services) should be:
      • at least 250 mln RUB in Chelyabinsk and Magnitogorsk city districts;
      • at least 150 mln RUB in Zlatoust, Kopeysk, and Miass city districts;
      • at least 50 mln RUB in other city or municipal district;
    • at least 50 mln RUB for the modernization and re-equipment of fixed assets.

Priority investment projects may be implemented in the following areas:

agriculture, forestry, hunting, fishing and fish farming; manufacturing industries
agriculture, forestry, hunting, fishing and fish farming; manufacturing industries
provision of electricity, gas and steam; air conditioning; water supply; water disposal
provision of electricity, gas and steam; air conditioning; water supply; water disposal
provision of temporary residence; operation of hydraulic structures
provision of temporary residence; operation of hydraulic structures
anti pollution activities
anti pollution activities
healthcare activities
healthcare activities
landscaping
landscaping
sporting activities
sporting activities
education; cultural activities, sports, leisure, and entertainment activities
education; cultural activities, sports, leisure, and entertainment activities
transportation and storage
transportation and storage
waste collection and disposal
waste collection and disposal
information and communication activities
information and communication activities

Advantages:

  • Reduction of income tax up to 13.5% no later than 2023 (calculated using the formula).
  • Zero property tax for 5 years.
The following steps should be taken to be included in the register:
Draw up an application
Draw up an application
Prepare all necessary documents
Prepare all necessary documents
Make a personal request to the Ministry of Economic Development of the Chelyabinsk Region
Make a personal request to the Ministry of Economic Development of the Chelyabinsk Region

Regional investment projects

These are the projects aimed at the production of goods. These projects should meet the following requirements:

  • Capital investments:
    • of at least 50 mln RUB in case the capital investments are made within a period not exceeding 3 years;
    • of at least 500 mln RUB in case the capital investments are made within a period not exceeding 5 years.
  • The company should not have separate subdivisions outside the territory where the investment project is being implemented.
  • The company is not a member of a consolidated group.
  • The company does not apply special tax treatments.
  • The company is not a member of any PSEDA.
  • Income from the sale of goods produced within the framework of the project account for at least 90% of all income.
  • The company maintains separate accounting records for property acquired or upgraded during project implementation.

Advantages:

  • Income tax reduction by 10% throughout 10 years, but no later than 2028.
  • Zero property tax for 3 or 5 years, depending on the duration of capital investments.
  • Reduced mineral extraction tax for 10 years.
The following steps should be taken to be included in the register:
Send an application to be included in the register to an authorized body of a constituent entity of the Russian Federation (documents to be attached)
Send an application to be included in the register to an authorized body of a constituent entity of the Russian Federation (documents to be attached)
Make a personal request to the Ministry of Economic Development of the Chelyabinsk Region
Make a personal request to the Ministry of Economic Development of the Chelyabinsk Region
Submit application