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All support measures of the region The Republic of Khakassia

Regional investment project

Main measure of support
Income tax benefits: 15% - for taxpayers who, in accordance with the investment declaration, the code of the type of economic activity of the investment project refers to section B of the All-Russian classifier of types of economic activity OK 029-2014; 10% - for other taxpayers. Property tax benefits: 0% - in relation to property created as part of the implementation of regional investment projects.

Terms of support

Minimum Requirements: 1. the amount of capital investment, determining the amount of financing of a regional investment project, in accordance with the investment declaration may not be less than: a) 50 million rubles, subject to the implementation of capital investments within a period not exceeding three years from the day the organization is included in the register of participants in regional investment projects; b) 500 million rubles, subject to the implementation of capital investments within a period not exceeding five years from the day the organization is included in the register of participants in regional investment projects; 2. the regional investment project during its implementation period must ensure the average monthly wage per employee of a taxpayer - a participant in a regional investment project not lower than the average monthly nominal wage per employee for the corresponding type of economic activity in the Republic of Khakassia; 3. the regional investment project during the implementation period should provide a positive budget effect of stimulating tax benefits for the taxpayer - a participant in the regional investment project, calculated in accordance with the Law of the Republic of Khakassia "On Investment Policy in the Republic of Khakassia".

Support restrictions

A regional investment project cannot be aimed at the following goals: a) the production and (or) refining of oil, the production of natural gas and (or) gas condensate, the provision of services for the transportation of oil and (or) oil products, gas and (or) gas condensate; b) coal agglomeration; c) production of thermal coal; d) production of excisable goods (with the exception of cars and motorcycles); e) the implementation of activities at which the corporate income tax rate of 0 percent is applied;
Type of instrument
Tax incentives
Duration of support
One-time
Region
The Republic of Khakassia
Body providing support
Authority Federal Tax Service of the Russian Federation
Recipients of support
  • Micro enterprise (business)
  • Small enterprise (business)
  • Medium enterprise (business)
  • Large enterprise (business)
  • Individual entrepreneur
  • Exporter
  • Innovator (start-up)
  • Investor
  • Farm (peasant) economy

List of documents required to receive support

1. copies of the constituent documents of the organization, certified in the prescribed manner; 2. A copy of the document confirming the fact of making an entry about the state registration of the organization in the Unified State Register of Legal Entities; 3. a copy of the certificate of registration of the organization with the tax authority; 4. investment declaration (with an investment project attached); 5. other documents confirming compliance with the requirements for regional investment projects and (or) their participants established by this Code and (or) the laws of the relevant constituent entities of the Russian Federation.

Regulatory document

1. Tax Code of the Russian Federation, Chapter 3.3 .; 2. Law of the Republic of Khakassia dated November 28, 2019 No. 79-ЗРХ;