Налоговые льготы — Invest in Russian Regions

Investors implementing priority investment projects on the territory of the Bryansk region may be granted the following tax benefits on the basis of an investment agreement concluded with the government of the Bryansk region and in accordance with the legislation of the Bryansk region:

on property tax of organizations,
in accordance With the law of the Bryansk region "on property tax of organizations";
for corporate income tax credited to the regional budget, in accordance with the law of the Bryansk region "on lowering the corporate income tax rate for certain categories of taxpayers".

For each priority investment project, tax benefits are provided for one or more taxes.
State support for investment activities in the form of tax incentives is provided to investors in the framework of priority investment projects for the period of their payback, but not more than:

for seven years-for priority investment projects with funding from 50 to 2000 million rubles;

for nine years-for priority investment projects with a funding volume of over 2000 million rubles.

Terms of support

Inclusion of the project in the register of investment projects of the Bryansk region
Conclusion of an investment agreement
The Project has been assigned the status of a priority investment project in the Bryansk region
The investment amounts to at least 50 million rubles
The salary Of employees of the organization is not lower than the average industry level (for the corresponding type of economic activity in the Bryansk region)
The organization Has no tax arrears.

Support restrictions

Tax benefits are not granted if the investor does not comply with the conditions stipulated in clause 5 of article 13 Of the law of the Bryansk region of 09.06.2015 N 41-Z " on investment activities in the Bryansk region"

Type of instrument

Tax incentives

Duration of support

One-time

Region

Bryansk Region

Body providing support

Authority Department of economic development of the Bryansk region

Recipients of support

Medium enterprise (business)
Large enterprise (business)
Individual entrepreneur
Innovator (start-up)
Investor
Farm (peasant) economy

documents confirming the financial condition of the organization (enterprise)

balance sheet, appendices to the balance sheet, references to the report on financial results

calculation of tax to be credited to the regional budget for the previous tax period

calculation of the amount of lost revenues of the consolidated budget of the Bryansk region in connection with the provision of tax benefits

a certificate from the tax authority (at the place of tax registration) on the absence of arrears in the payment of taxes and other mandatory payments to budgets of all levels

certificate from the management bodies of the Pension Fund of the Russian Federation, the social insurance Fund of the Russian Federation on the absence of arrears on payments to the state extra-budgetary funds of the Russian Federation

information from the territorial body of the Federal state statistics service for the Bryansk region on the average salary per employee of the organization

business plan of the investment project approved by the investor

Tax benefits

Terms of support

Support restrictions

List of documents required to receive support

Regulatory document