Measures of state support of the Murmansk region
STRATEGIC INVESTMENT PROJECT
from RUB 10
bln
Project duration – 5 years
Profit tax – 15,5%*
Property tax – 0%
from RUB 10 bln
Project duration – 5 years
Profit tax – 15,5%*
Property tax – 0%
PRIORITY INVESTMENT PROJECT from RUB 100
mln Project duration– 3 years
Profit tax – 15,5%*
Property tax – 0%
from RUB 100 mln Project duration– 3 years
Profit tax – 15,5%*
Property tax – 0%
REGIONAL INVESTMENT PROJECT
Creation of a new business or development of new production 90% of the investor's income is generated by implementation of the project
Project duration – 3/5 years
Profit tax – 10%*
Property tax – 0%
Creation of a new business or development of new production 90% of the investor's income is generated by implementation of the project
Project duration – 3/5 years
Profit tax – 10%*
Property tax – 0%
LARGE SCALE INVESTMENT PROJECT Strategic or priority investment project Project duration – 3-5 years
Profit tax – 15,5%*
Property tax – 0%
Profit tax – 15,5%*
Property tax – 0%
* The tax rate is valid until 01.01.2023, in accordance with Article 284 of the Tax Code of the Russian Federation
Investors who carry out strategic, priority and large-scale projects are granted the right to conclude land leases without competitive bidding
Procedure for review of investment projects applying for state support measures
Submission of the application
Required documents
- Extract from the Unified State Registry of Legal Entities or a notarized copy of such extract.
- Copies of constituent documents, a copy of the order (decision) on appointment (election) of the head of a legal entity.
- Basic information about the investment project in the approved form.
- Business plan of the investment project, prepared in accordance with the approved recommendations.
- Certificate on fulfillment by the taxpayer of obligations to pay taxes, insurance premiums, overdue interests and tax fines
- Certificate of no arrears in payments to extra-budgetary funds.
- Copies of documents confirming ownership or lease rights to real estate and/or land on the territory of which the investment project is being carried out or will be carried out (if they are available at the time of application).
- A copy of the investor's professional activity license (if the investment project is carried out in the field of licensed activities).
- Copies of technical, technological and environmental experts’ opinions on the project or its separate parts in the cases provided for by the legislation of the Russian Federation.
- A copy of the financial statements of the investor for the last fiscal year (not submitted by newly created legal entity).
The investor applying for conclusion of a lease contract of non-delimited land plot(s) owned by the Murmansk region, the municipality and land plot(s) owned by the state, without competetive bidding, shall additionally provide the following documents:
- Cadastral passport of the land plot or the approved scheme of the land plot on the cadastral plan of the territory in case the requested land plot must be formed and there is no project for surveying the territory within the boundaries of which such a land plot is to be formed.
- Information from the municipality of the Murmansk region on the conformity of the facility to be built to the municipality’s territorial planning and urban zoning documents.
Regional legal framework
Law of the Murmansk region dated 26 November 2003 No 446-01-ZMO "On organizations’ property tax" as amended on 29 November 2021 (Russian text only)
pdf, 367 КБ
pdf, 367 КБ