All support measures of the region Kemerovo Region

Organization income tax deduction

Main measure of support

reimbursement of up to 50% of the costs of acquiring fixed assets, their construction, manufacturing, delivery, excluding VAT and excise taxes;
reimbursement of up to 50% of the costs of completion, re-equipment, reconstruction, modernization, technical re-equipment of fixed assets

Terms of support

Organizations for 24 types of economic activity (clothing, textiles, beverages, food, leather, paper, etc.) are entitled to a deduction;
At least 70% of the proceeds from the sale of permitted activities.

Support restrictions

The following categories of taxpayers are not entitled to apply an investment tax deduction:

  • taxpayers included in the List of investment projects, the List of innovative projects or the List of producers in accordance with the Law of the Kemerovo region «On state support of investment, innovation and production activities in the Kemerovo region»;
  • taxpayers — participants in the zone of economic preference, included in the register of participants in zones of economic preference.

Type of instrument
Tax incentives
Duration of support
Kemerovo Region
Body providing support
Authority Department of investment policy of Kuzbass
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

Package of supporting documents

Regulatory document

LAW OF KEMEROVO REGION - KUZBASS dated July 18, 2019 N 52-OZ “On the investment tax deduction for corporate income tax”