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Support measures

I. Tax exemptions

(the project should be placed within a category of priority investment projects of the Arkhangelsk Region in accordance with the decision of the Commission on Investment and Competition Policies in the Arkhangelsk Region)

1. Exemptions from corporate profit tax

Law of the Arkhangelsk Region No. 52-4-OZ of 24 June 2009
«On tax exemptions in investment activities conducted in the territory of the Arkhangelsk Region»
Growth in the carrying amount of corporate capital assets achieved through the investments from 30% (including) to 50% from 50% (including) to 75% exceeding 75%
Preferential rate of the profit tax (regional part) 16.5% 15.0% 13.5%
Total sum of the investments not less than 50 million roubles within a year (two consecutive calendar years)
Term of the application of a concessionary rate no more than 3 tax periods

2. Exemptions from corporate property tax

Law of the Arkhangelsk Region No. 204-25-OZ of 14 November 2003
«On the introduction in the territory of the Arkhangelsk Region of the corporate property tax in accordance with Part 2 of the Tax Code of the Russian Federation and on amendments to certain legislative acts of the Arkhangelsk Region»
Rate of the tax 2.2%
Preferential rate of the tax 0.1%
Total sum of the investments not less than a billion roubles during any three consecutive calendar years
Term of the application of a concessionary rate no more than 3 tax periods

Basic conditions for the implementation of concessionary rates

  1. Organization registered as a legal person in the territory of the Arkhangelsk Region
  2. Prior to the investments, the fixed assets were not used in the territory of the Arkhangelsk Region
  3. The investment project, under the framework of which the investments have been made, is enlisted in the registry of priority investment projects of the Arkhangelsk Region
  4. As a result of implementation of the investment project, investments in the fixed assets used in performance of particular economic activities in accordance with the All-Russia Classifier of Economic Activities OK 029-2014 were made (Classification of Economic Activities of the European Community, Amendment 2):
  1. section A «Agriculture, forestry, hunting, fishery and fish farming»;
  2. group 08.92 «Peat extraction and agglomeration”;
  3. subgroup 07.29.3 «Mining and processing of aluminium-bearing raw materials (bauxites and nepheline-apatite ores)»;
  4. subclass 08.1 «Stone, sand and clay mining»;
  5. section C «Manufacturing industrie»;
  6. group 35.11 «Electricity generation»;
  7. subgroup 35.12.1 «Electricity transmission»;
  8. group 35.30 «Generation transmission and distribution of steam and hot water; air conditioning»;
  9. class 36 «Abstraction, treatment and distribution of water»;
  10. class 38 «Collection, treatment and management of wastes»;
  11. class 50 «Waterway transport activity»;
  12. subclass 52.1 «Stockpiling and storage activity»;
  13. group 52.22 «Auxiliary activity associated with waterway transport»;
  14. type 52.23.11 «Airport activity»;
  15. group 52.24 «Cargo handling»;
  16. group 52.29 «Other auxiliary activity associated with transportation»;
  17. subclass 55.1 «Activity of hotels and other temporary residence facilities»;
  18. subclass 55.1 «Activities for the provision of short-term resettlement facilities»;
  19. subclass 55.9 «Activities for the provision of other temporary residence facilities»;
  20. class 58 «Publication activity»;
  21. group 79.12 «Activity of tour operators»;
  22. subclass 93.1 «Activity in the area of sport».

II. Provision of land plots to rent without competitive bidding based on the order issued by the Governor of the Arkhangelsk Region

Law of the Arkhangelsk Region No. 188-15-OZ of 24 September 2010
«On state policy of the Arkhangelsk Region within the spheres of investment activity»
Subparagraph 1 of paragraph 5 of the regional law No. 188-15-OZ the project should be placed within a category of priority investment projects of the Arkhangelsk Region in accordance with the decision of the Commission on Investment and Competition Policies in the Arkhangelsk Region
Paragraph 6 of article 6.2 of the regional law No. 188-15-OZ The Governor of the Arkhangelsk Region issues an ordinance on the provision of land plots state-owned by the Arkhangelsk Region or municipalities to rent without competitive bidding, as well as plots of land located in the territory of the Arkhangelsk Region, which state ownership is not defined.
Restrictions do not extend to the investment projects in the following sections classified in accordance with the All-Russia Classifier of Economic Activities OK 029-2014 were made (Classification of Economic Activities of the European Community, Amendment 2):
- sections G «Wholesale and retail trade, repair of vehicles and motorcycles»;
- sections K «Financial and insurance activity»;
- sections L «Activities for real estate transactions».
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