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Support measure card

Parameter Value
Support type and terms
  • Reduction of the tax on profits paid into the regional budget down to 13.5%
  • Reduction of the property tax down to 0%
  • Reduction of the transport tax by 50%
Support receivers
Investors who handle:

Strategic projects - an investment project implemented in Novgorod Region and involving capital investments that exceed 80 million rubles (without VAT).

Depending on population of municipal district, urban district, single-industry municipality, on the territory of which the investment project is being implemented:
the amount of 80 million rubles (excluding VAT) with a population of up to 5,000 people inclusive;
the amount of 150 million rubles (excluding VAT) with a population of 5001 to 7000 people inclusive;
the amount of 250 million rubles (excluding VAT) with a population of 7001 to 16000 people inclusive;
the amount of 700 million rubles (excluding VAT) with a population of 16001 to 70000 people inclusive;
the amount of 1500 million rubles (excluding VAT) with a population of 70001.        
Investment agricultural projects implemented on the territory of Novgorod region by investors – agricultural producers recognized in accordance with Federal Law from December 29, 2006 N 264-FL “About development of agriculture”, providing capital investment depending on population of municipal district, urban district, single-industry municipality, on the territory of which the investment project is being implemented:
in the amount of 50 million rubles (excluding VAT) (in dairy farming - 30 million rubles) with a population of up to 5,000 people inclusive;
in the amount of 100 million rubles (excluding VAT) (in dairy farming - 70 million rubles) with a population of 5001 to 7000 people inclusive;
in the amount of 150 million rubles (excluding VAT) (in dairy farming - 100 million rubles) with a population of 7001 to 16000 people inclusive;
in the amount of 200 million rubles (excluding VAT) (in dairy farming - 130 million rubles) with a population of 16001 to 70000 people inclusive;
in the amount of 250 million rubles (excluding VAT) (in dairy farming - 150 million rubles) with a population of 70001.

If the value of intangible assets in an investment project is at least 25 % of the total capital investment of an investment project, the amount of capital investments decreases by 25 % depending on the territory in which the investment project is being implemented.

Investor, applying for tax privileges undertakes to provide job creation, the minimum number of which is determined on the basis of one job for every 10 million rubles of capital investments made at the time the project is released for the declared full production capacity (applies to investment projects which implementation period comes no earlier than January 1, 2019).


Restrictions for the support receivers

The following projects constitute an exception:

  1. with a payback period under one year;
  2. implemented using funds of the budgets of the Russian Federation and extrabudgetary funds attracted on a grant basis, except for projects of military-industrial complex companies – general contractors (joint contractors) of the state defense order participating in the implementation of government programs of the Russian Federation;
  3. implemented in the following sectors of national economy: wholesale and retail; motor vehicles and motor-cycles repair (section G OK 029-2014), food and beverages provision (class 56, section I OK 029-2014), financial and insurance activities (section K OK 029-2014), real estate operations (class 68, section L OK 029-2014), rent and leasing (class 77 of section N OK 029-2014), provision of other services (section S OK 029-2014);
  4. projects with actual payback period expired as of the date of submitting an application for approval of an investment project
Requirements to the support receivers
  • the support receiver is not in the process of reorganization or liquidation
  • there are no insolvency (bankruptcy) proceedings initiated against the support receiver in accordance with the laws of the Russian Federation
  • the support receiver’s property is not under arrest and not a subject of recovery proceedings
  • the support receiver is not a member of a consolidated group of taxpayers
Governmental support period
  • 7 years, starting the beginning of tax periods of the tax on organization profits, the organization property tax and the transport tax respectively, following the tax period in which a decision was made to approve the strategic investment project or the strategic investment project in the agricultural sector
Required documents for rendering the governmental support measure
  • an application for approval of the investment project by the Government of Novgorod Region in order to obtain tax abatements
  • an investor-approved business plan of the investment project that demonstrates the project’s cost efficiency, budgetary and social effect for the region’s economy, and that has passed an independent expert evaluation confirming the specified parameters. An expert performing the evaluation is chosen by the investor
  • calculation of the investment project’s payback period with and without the tax abatements
  • copies of the annual accounting (financial) reports over that latest reporting year, including a balance sheet, a P&L statement and appendices thereto submitted to the tax authorities with a mark on their acceptance, and balance sheet data over the current reporting period
  • an administrative document about the investor’s tax and accounting policy for the relevant years
  • documents that confirm the investment project funding
  • a permit for constructions in the instance where, in compliance with the Urban Planning Code of the Russian Federation, the said permit for construction must be obtained
  • certificates of no arrears to the budgets of the budgetary system of the Russian Federation and governmental non-budgetary funds issued by the tax authorities and bodies controlling the insurance instalments payment, not earlier than one month before the application submission date
  • copy of permission to put the object into operation (in point of the constructed objects)
  • certificate copy of organization and (or) its structural unit registration on the territory of Novgorod region
  • information about investor financial performance in the form according to Annex 5 to this regional law
Decision-making period The decision to approve (the decision to reject the approval of) the investment project is made by the Government of Novgorod Region within three months from submission of the documents to the Government of Novgorod Region