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Tax benefits

Tax incentives

Normative legal act according to which State support is granted

Amounts of granting state support

Recipients of state support

The reduced tax rate of income tax payable to the republican budget of the Altai Republic

Law of the Republic of Altai from September 25, 2008 №82-RZ "About an establishment of  a reduced tax rate of corporate income tax payable to the republican budget of the Republic of Altai"

In 13.5 percent rate of corporate income tax payable to the republican budget of the Altai Republic

1) Organization - social investors, as defined in accordance with the Law of the Republic of Altai from June 5, 2002 N 5-31 «About investment activity in the Republic of Altai";
2) organizations-residents of the special economic zone of tourist-recreational type
3) organizations engaged in investment projects, which was given the status of regional importance

Reduced tax rate of the organization property tax, which is compulsory to be paid on the territory of  the Altai Republic

Law of the Republic of Altai from November 21, 2003 №16-1 «On the organization property tax in the Republic of Altai"

0 percent of the tax base

1) Organizations - social investors, as defined in accordance with the Law of the Republic of Altai from June 5, 2002 N 5-31 «About investment activity in the Republic of Altai";
2) organizations engaged in the production, processing and storage of agricultural products, provided that the revenue from these activities is not less than 70 per cent of the sales of products (works, services);
3) organizations - in relation to of public roads of national and local, as well as facilities that are an integral part of these objects, the property belonging to the specified above objects
4) organizations, investment projects, which was given the status of regional importance - with respect to property used for the implementation of investment projects of regional significance;
5) organizations, attracted by special economic zones for the performance of its functions to create a real estate located within the boundaries of the special economic zone of tourist-recreational type;
6) organizations that receive subsidies from the state budget of the Republic of Altai for reimbursement of expenses incurred in connection with the provision of services provided in order to support and development of physical culture and sports, including rehabilitation and recreation for children - in relation to the property of swimming pools

The reduced rate of transport tax

Law of the Republic of Altai from November 27, 2002 № 7-12 «On the transport tax in the Republic of Altai"

The reduced rate of transport tax is determined in accordance with Article 3 of the Law of the Republic of Altai from November 27, 2002 № 7-12 «On the transport tax in the Republic of Altai" and varies depending on the type of the object of taxation

For social investors
and residents of the special economic zone of tourist-recreational type