Organization income tax deduction

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.