Investment opportunities
| Taxes | Prioritized investment projects | Investment project of special significance | OEZ"Ulyanovsk" | Territory of advanced social and econoic development Dmitrovgrad |
|---|---|---|---|---|
| Income | 15,5 % for 5 years (tax concession 4,5 %) (16,5% for the period 2017-2020) | 15,5 % for 15 years (tax concession 4,5 %) (16,5% for the peiod 2017-2020) | 3 % for 10 years (tax concession 18 %) 15,5 % after 10 years (tax concession 4,5 %) (16,5% for the period 2017-2020) | First 5 years 0 – 5 %; from 6 to 10 year no more than 10% with the possibility to extend for 5 years |
| Property | 0 % for 5 years (tax concession 2,2 %) | 0 % for 10 years (tax concession 2,2 %) from 11th to 15th year (tax concession 1,1 %) | 0 % for 15 years (tax concession 2,2 %) | 0 % for 10 years (tax concession 2,2 %) with the possibility to extend on 5 years |
| Transport | Differenеtiated | 0 % - for 10 years | 0 % - for 10 years | 0 % на 10 лет with the possibility to extend on 5 years |
| Land | 1,5 % | 0 % - for 8 years (tax concession 1,5 %) | 0 % - for 10 years (tax concession 1,5 %) | 0 % for 10 years (tax concesion 1,5 %) with the possibility to extend on 5 years |
| VAT | 18 % | 18 % | VAT exempt for 10 years | 18 % |
| Insurance contributions to PFR, FOMS, FSS | 30 % (PFR– 22 %; FOMS- 5,1 %; FSS - 2,9 %) | 30 % (PFR– 22 %; FOMS- 5,1 %; FSS - 2,9 %) | 30 % (PFR – 22 %; FOMS - 5,1 %; FSS - 2,9 %) | 7,6% (PFR – 6 %; FOMS - 0,1 %; FSS - 1,5 %) for 10 years with the possibility to extend on 5 years |
| Volume of investments | Min from 10 mln.rub. (Radischev area) to 500 mln (Ulyanovsk, 2 and more). | Min from 10 mln.rub. (Radischev area) to 200 mln (Ulyanovsk). 2 areas – min 200 mln. | STATE-OWNED LANDS On the first stage, the land is leased. The resindent can buy the piece of land out after the launch of the plant: Land lease – 4 456 rub./ha per year, Land purchase – 13 368 rub./ha. PRIVATE LANDS(PRICES DEPEND ON THE PROJECT DETAILS): Volume of investments, mln rub for 1 ha Number of jobs jobs per 1 Ha Cost за the land, thousand. rub./ha. Less than 90 Less than 25 land is not provided 90-199 25-39 1500 200-349 40-69 1000 350 and more 90 and more 500 |
As part of the investment project, the TOSER resident will need to invest at least 10 million rubles in the new project (for the entire period of the agreement - 10 years), while the volume of capital investments can not be less than 5 million rubles in the first year after the incorporation of the legal entity In the register. |
| Industry classifier | + Trade (shopping malls). | class 01 "Agriculture, hunting and services in these areas"; class 05 "Fisheries, fish-breeding and rendering of services in these areas"; part D "Manufacturing Processes"; part Е "Production and distribution of electricity, gas and water"; subclass 55.1 "Activity of hotels"; subclass 61.2 "Inland waterway transport"; subclass 62.1 "Activities of air transport, subject to the schedule"; subclass 62.2 "Activities of air transport that do not comply with the schedule"; subclass 63.1 "Cargo handling and storage"; subclass 63.2 "Other supporting transport activities"; subclass 63.4 "Organization of cargo transportation"; subclass 85.1 "Health activities". group 92.72 "Other recreational activities, not included in other groups". |
Production activities; Warehousing; Wholesale; Exchange trade; Aviation equipment maintenance; (Air)port services; Hangling and catering |
FORBIDDEN: Production of excisable goods (excluding passenger cars and motorcycles); Crude oil and gas production; Services in the field of oil production and gas; Activity of pipeline transport; Production of petroleum products; Trade wholesale and retail; logging; Transactions with real estate; Activities in which 20 or more than 20% of the average number of all organizations of a single-industry city are employed. |
| Statutory framework | Defined by the law of the Ulyanovsk region from 26.11.2003 No. 060-ZO "On the property tax in the territory of the Ulyanovsk region", Ulyanovsk region law from 04.06.2007 No. 71-ZO " On the reduction of the corporate income tax rate for certain categories of taxpayers ", the law of the Ulyanovsk region dated 06.12.2007 No. 130-ZO " On transport tax in the Ulyanovsk region ", by the resolution of the Government of the Ulyanovsk region from 01.12. 2010 No. 418-P 15.03.2005 № 019-ZO "On the development of investment activities in the Ulyanovsk region"; http://base.garant.ru/15302671/#friends | Decree of the Government of the Russian Federation from June 22, 2015 No. 614 "On the peculiarities of creating areas of advanced social and economic development in the territories of single-profile municipal entities of the Russian Federation (single-industry towns)», Federal law about TOSER in the Russian Federation (Chapter 9, Article 34 for single-industry towns); Resolution of the Government of the Russian Federation on the establishment of TOSER "Dimitrovgrad"; The procedure for concluding an agreement on the implementation of activities in the territory of TOSER "Dimitrovgrad"; Article 284 of the Tax Code. Profits tax; Letter of the Ministry of Labor of Russia on the application of lowered tariffs of verse contributions by residents of TOSER; The letter of the Ministry of Finance of Russia about application of the lowered tax rates; Article 427 of the Tax Code. Reduced tariffs for insurance premiums (FZ dated 03.07.2016 No. 243-FZ). | Defined by the law of the Ulyanovsk region from 26.11.2003 No. 060-ZO "On the property tax of organizations in the Ulyanovsk region", Ulyanovsk region law from 04.06.2007 No. 71-ZO "On the reduction of the corporate income tax rate for certain categories of taxpayers", the law of the Ulyanovsk region from 06.12.2007 No. 130-ZO "On the transport tax in the Ulyanovsk region," by the resolution of the Government of the Ulyanovsk region from 01.12.2010 No. 418-P "On some measures to implement the law of the Ulyanovsk region from 03/15/2005 No. 019-ZO "On the development of investment activities in the Ulyanovsk region"; The tax privilege on land in the Industrial Zone "Zavolzhye" was established on the basis of the Decision of the Ulyanovsk City Duma "On Land Tax on the Territory of the Municipal Formation" Ulyanovsk City "(as amended on 18.07.2012 No. 119, as of 21.12.2012 No. 216, dated July 24, 2013 No. 98, of September 25, 2013 №110, of September 25, 2013 №111, as amended on November 26, 2014 № 156, as amended on June 24, 2015 №63, as of 17.12.2015 №169) №135 of July 13, 2005 http://base.garant.ru/15302671/#friends | Federal Law from 22.07.2005 N 116-ФЗ "On Special Economic Zones in the Russian Federation"
Decree of the Government of the Russian Federation from
December 30, 2009 N 1163 "On the creation of a special economic zone in the territory of the Ulyanovsk region"
Decree of the Government of the Russian Federation from
26 september 2013 № 849 "
On the Introduction of Amendments to the Decree of the Government of the Russian Federation of December 30, 2009 № 1163";
On profit: Tax Code of the Russian Federation 284, item 1. Law of the Ulyanovsk Region of 04.06.2007 N 71-ZO; On property: The Tax Code of the Russian Federation, art. 311 Law of the Ulyanovsk region of 02.09.2015 N 99-ZO (as amended on 27.07.2016); On land: The Tax Code of the Russian Federation, Art. 395 item 9 Decision of the Council of Deputies of the Mirnovsky rural settlement of the Cherdaklinsky district of the Ulyanovsk region 53 of 11/13/2014 Transport: The Tax Code of the Russian Federation, Art. 356 The law of the Ulyanovsk region of 06.09.2007 N 130-ZO VAT: The Tax Code of the Russian Federation, Art. 164, art. 149, para. 3, p. 27 http://ulsez.com/about-project/ |
| Financing/ Co-financing | Partners for joint ventures, foundations, banks, joint projects with the participation of the Corporation of Development of Ulyanovsk district | Partners for joint ventures, foundations, banks, joint projects with the participation of the Corporation of Development of Ulyanovsk district | Partners for joint ventures, foundations, banks, joint projects with the participation of the Corporation of Development of Ulyanovsk district | Partners for joint ventures, funds, banks, joint projects with the participation of the Corporation of Development of Ulyanovsk district, the mono-city development fund |
| Other measures: federal SPIC, regional SPIC. |