Пониженная ставка налога на прибыль организаций, подлежащего зачислению в областной бюджет

Reduction by 4.5 % of the corporate income tax rate to be credited to the regional budget for the payback period of the project

Terms of support

Inclusion in the Register of investment projects of the Kostroma region and conclusion of an investment agreement;
Compliance with priority areas of investment activity of the Kostroma region (Order of the Kostroma region administration No. 382-RA dated 03.12.2009);
The total amount of capital investments expected by the investment project (in the social sphere-not less than 10 million rubles, in the territory of industrial districts-not less than 15 million rubles, for other investment projects-not less than 30 million rubles);
The ratio of the amount of tax revenues to the consolidated budget of the Kostroma region to the amount of support provided for the payback period of an investment project should be at least 1.3.

Support restrictions

The support measure is valid until 01.01.2023.

Type of instrument

Tax incentives

Duration of support

Regular

Region

Kostroma Region

Body providing support

Authority Administration of the Kostroma region

Recipients of support

Micro enterprise (business)
Small enterprise (business)
Medium enterprise (business)
Large enterprise (business)
Individual entrepreneur
Exporter
Innovator (start-up)
Investor

Statement indicating the list of support measures that the investor proposes to provide for in the investment agreement

Business plan of the project with the calculation of the term of granting the most-favored-nation treatment, drawn up in accordance with the form approved by the administration of the Kostroma region

Copies of contracts, Bank guarantees or other documents confirming the investor's ability to make the project's investments in full and within the established time frame

Copies of accounting (financial) reporting forms for the previous reporting period (if available)

Certificate of state registration of a legal entity (an individual as an individual entrepreneur) or of making an entry in the Unified state register of legal entities (individual entrepreneurs)

Extract from the Unified state register of legal entities (individual entrepreneurs) issued by the state registration authority within a period not exceeding 30 days prior to the submission of documents to the administration of the Kostroma region

Copies of constituent documents (for legal entities)

Certificate of absence of debt on a salary

Certificate from the tax authority on the absence of arrears in the payment of taxes and fees

Certificate of the average number and amount of the average monthly salary of employees of a legal entity or individual entrepreneur

Reduced corporate income tax rate to be credited to the regional budget

Terms of support

Support restrictions

List of documents required to receive support

Regulatory document