Tax Concessions

The Development Corporation assists in the applying for the tax concessions. Today there are following tax concessions in the Republic of Bashkortostan:

The tax rate for the organization’s income is 13,5% (12,5% for the period from 2017 to 2020) for the organizations registered with the tax authority on the territory of the Republic of Bashkortostan and who concluded the investment agreement with the Government of the Republic of Bashkortostan on the priority investment project implementation conditions and who invested in the key objects of production facilities. The decreased tax rate could be applied by the investor in accordance with the total amount of the actual capital investment in the priority investment project within the period of first 3 years and in case of investment amount over 5000 million rubles in the period of first 5 years, its implementation in accordance with the accounting data, starting from the beginning of the year (new fiscal period) that goes next after the year, when the total amount of the capital investment reached the level allowing the tax concession:

For the investors who implement the priority investment projects on the territory of the municipal entities of the Republic of Bashkortostan that were included in the complex social and social-economic development programs for municipal entities of the Republic of Bashkortostan – the amount is from 10 up to 1500 million rubles inclusively for 3 fiscal periods.

On the 20.10.2011 the State Assembly Kurultai adopted a Decree of the Republic of Bashkortostan №454-z from 31.10.2011 (edited on 30.10.2017) “On decreased tax rate for the organization’s income”.

The property tax exemption for the property newly created and/or purchased within first 3 or 5 years with the total capital investment amount over 5 billion rubles, implementation of the priority investment project, considering the actual amount of the capital investment in the priority investment project, in the accounts of the investor as the key production objects in the order specified for accounting, starting from the beginning of the year (fiscal period) that goes next after the year, when the total amount of the capital investment reached the level allowing the tax exemption:

For the investors who implement the priority investment projects on the territory of the municipal entities of the Republic of Bashkortostan that were included in the complex social and social-economic development programs for municipal entities of the Republic of Bashkortostan – the amount is from 10 up to 1500 million rubles inclusively for 3 fiscal periods.

On the 20.10.2011 the State Assembly Kurultai adopted the Decree of the Republic of Bashkortostan №454-z from 31.10.2011 (edited on 30.10.2017) “On decreased tax rate for the organization’s income”.

In case of priority projects included in the priority investment list the sites that are in the State or municipal ownership, as well as the land properties the state ownership of which was not divided, are given for lease without tenders.

The Republic of Bashkortostan Decree №59-z dated 05.01.2004 “On the regulation of the land relations in the Republic of Bashkortostan”

Provision of the pledge to secure the investor’s obligation before the creditors.

The Decree of the Republic of Bashkortostan №338 dated 28.08.2015 “On the Pledge Fund of the Republic of Bashkortostan”

Subsidies for partial recovery of the interest rate for the short-term (investment) loans for crop-farming and animal breeding, and for partial recovery of the expenses for equipment and cattle.

The Governmental program for agricultural complex development and agriculture raw materials, food and products market regulation for the 2013-2020 years.

Subsidies for expenses for equipment, partial recovery of expenses for infrastructure to the organizations connected to implementation of the projects for small and medium-sized enterprises development

The Governmental program “Support and Development of the small and Medium-sized enterprises in the Republic of Bashkortostan”