All support measures of the region Saratov Region

Establishment of a reduced tax rate for income tax in accordance with the Law of the Saratov region «On investment tax deduction»

Main measure of support
Taxpayers (institutional investors) for the period until December 31, 2027, inclusive, are given the right to reduce the tax amount on profit of organizations the amount of expenditure (40%) associated with the acquisition (creation) or modernization (reconstruction) of fixed assets (amortization of the third and fourth groups in accordance with the decree of the RF Government dated 01.01.2002 № 1 «About Classification of fixed assets included in depreciation groups», with the exception of passenger cars.) The maximum amount of investment tax deduction is 10 % of the corporate income tax rate.

Terms of support

An investor company may receive a deduction if the share of income is at least 70 percent from the implementation of one or more of the following economic activities defined by RC 029-2014 (Ed.2) «All-Russian classifier of types of economic activity», approved by the Order of Rosstandart from 31.01.2014 № 14-St: 01 Crop and livestock production, hunting and related services in these areas; 03 Fishing and fish farming; 21 Production of medicines and materials used for medical purposes; 26 manufacture of computers, electronic and optical products 27 Manufacture of electrical equipment; 28 Production of machinery and equipment not included in other groupings; 29 Manufacture of motor vehicles, trailers and semi-trailers; 30 Manufacture of other vehicles and equipment; 31 Manufacture of furniture; 32 Production of other finished products.

Support restrictions

To use the investment tax deduction: The taxpayer implements an investment project related to the implementation of capital investments in fixed assets located on the territory of the region; the taxpayer has concluded an investment agreement or agreement on public-private partnership or concession agreement with the authorized Executive body of the regional government; the taxpayer does not use the corporate profit tax rate established by part 1 of article 1 of the Law of the Saratov region of August 1, 2007 N 131-SRL «On corporate profit tax rates for investors engaged in investment activities on the territory of the Saratov region»; the share of taxpayer's income is not less than 70 percent from the implementation of one or more types of economic activity.
Type of instrument
Tax incentives
Duration of support
Saratov Region
Body providing support
Authority Department of the Federal tax service for the Saratov region
Recipients of support
  • Investor

Regulatory document

The law of the Saratov region No. 118-LSR 26.10.2019 of the year «On investment tax deduction»