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All support measures of the region Amur Region

Tax benefits for residents of territories of advanced socio-economic development of the Amur region

Main measure of support
Income tax rate for the regional part of the budget:
0% for first 5 years;
10% next 5 years.

Property tax rate for the regional part of the budget:

0 % - for the first five years 5 years;
1.1 % - over the next five years 5 years.

The rate for land tax credited to the regional part of the budget:
0 % for 3 years.

Terms of support


To get a preferential income tax rate:

  • obtaining the status of a resident of the territory of advanced socio-economic development in accordance with Federal law No. 473-FZ of 29.12.2014 "on territories of advanced socio-economic development in the Russian Federation";
  • compliance with the requirements and conditions provided for in article 284.4 of part two of the tax code of the Russian Federation.

  To get a preferential property tax rate:

  • obtaining the status of a resident of the territory of advanced socio-economic development in accordance with Federal law No. 473-FZ of December 29, 2014 "on territories of advanced socio-economic development in the Russian Federation".


Reduced tax rates are applied to property for which the following conditions are met simultaneously:

  • the property is registered as fixed assets after the date of inclusion of the relevant organization in the register of residents of the territory of advanced.

Support restrictions


Termination of the status of a resident of the territory of advanced socio-economic development.
Type of instrument
Tax incentives
Duration of support
Regular
Region
Amur Region
Body providing support
Authority Government of the Amur region
Recipients of support
  • Resident of the territory of advanced socio-economic development

List of documents required to receive support

The list of required documents is established by the Federal tax service of Russia

Regulatory document

Law of the Amur region from 04.10.2010 N 389-OZ (ed. from 05.10.2017) "on reduced rates of corporate income tax payable to the regional budget" (adopted by the Legislative Assembly of the Amur region on 23.09.2010)
http://invest.amurobl.ru/info/investor-loans
The law of Amur region from 28.11.2003 No. 266-OZ (edited on 07.05.2019) "On the property tax of organizations on the territory of the Amur region" (adopted by the Amur regional Council of people's deputies on 27.11.2003)
http://invest.amurobl.ru/info/investor-loans
Decision No. 33/103 "on amendments to the" Regulations on land tax on the territory of the municipal formation of the city of Belogorsk", approved by the decision of the city Council of people's deputies of November 22, 2012 No. 65/124»
http://tor.belogorck.ru/index.php/investoru/pravovaya-baza
Decision No. 113 "on amending the Regulations on land tax on the territory of the municipality of Berezovsky village Council" decision No. 113 "on amending the Regulations on land tax on the territory of the municipality of Berezovsky village Council"
http://ivanovskiy28.ru/selsoveti/reshenie-ot-20-04-2016-goda-113-o-vnesenii-izmeneniya-v-polozhenie-o-zemelnom-naloge-na-territorii-municzipalnogo-obrazovaniya-berezovskogo-selsoveta/
Decision No. 192 " on amendments to the decision of the Volkovsky village Council of people's deputies of 26.12.2014 No. 122 "on approval of the Regulations on land tax on the territory of the Volkovsky village Council»
https://blgraion.amurobl.ru/pages/ss/volkovskiy/nalogi-volkovo/zemelnyy-nalog-volkovo/reshenie-volkovskogo-selskogo-soveta-narodnykh-deputatov-ot-15-08-2017-243-o-vnesenie-dopolneniy-v-r/
Decision No. 14 " on amendments to the Regulations on land tax on the territory of the Tambov village Council»
http://тамбовкасельсовет.рф/sovet-deputatov/npa/
Decision No. 19/75 " on amendments to the Regulation "on land tax in the territory of the municipal formation of the working settlement of Bureya»
http://bureja.ru/file/download/625