TAX EXEMPTIONS

St. Petersburg Government is constantly improving its business support system, hereby creating comfortable conditions for investors. Currently, investors have certain tax incentives number.

 

  • THE TAX PAYERS CATEGORY, WHO ARE PROVIDED WITH TAX EXEMPTIONS

    Organizations, which simultaneously meet the following requirements: - are registered in St. Petersburg’s tax accounting; - carry out certain economic activities’ types in accordance with All-Russian Classifier of Economic Activities (electricity, gas, water, transport and activities manufacturing, production and distribution in the broadcasting and television field); - the employees’ average monthly wage in the organization exceeds the minimum wage in St. Petersburg by three times.

  • ESTIMATED INVESTMENTS AMOUNT

    From 800 million rubles (inclusive) for no more than any three consecutive calendar years, in a period from January 1, 2010 to December 12, 2016

  • THE TAX EXEMPTIONS CONTENT

    Tax rate 13.5% (12.5% in 2017-2020) for a period not exceeding 5 tax periods
  • Organizations, which simultaneously meet the following requirements: - are registered in St. Petersburg’s tax accounting; - the employees’ average monthly wage in the organization exceeds the minimum wage in St. Petersburg by three times. Organizations, which simultaneously meet the following requirements: - are a special investment contract’s party, signed by the Russian Federation and St. Petersburg; - carry out certain economic activities types in accordance with All-Russian Classifier of Economic Activities: 13, 14, 15.2, 21, 25.73, 26, 27 (excluding All-Russian Classifier of Economic Activities: 27.32, 27.4, 27.90.9), 28 (excluding All-Russian Classifier of Economic Activities: 28.14, 28.15, 28.21, 28.22.1 - 28.22.42, 28.22.7, 28.23.1, 28.29.1, 28.29.21, 28.29.22, 28.29.43), 29, 30 (excluding All-Russian Classifier of Economic Activities: 30.4, 30.99), 32.5; - get income from the goods sale, produced as the special investment contract fulfillment result in the amount of at least 90% of all income, subject to separate accounting of income (expenses) received (incurred) from activities, carried out within special investment contract implementation and income (expenses), received (incurred) while implementing other activities; - the employees’ average monthly wage in the organization exceeds the minimum wage in St. Petersburg by three times.
  • From 800 million rubles (inclusive) for no more than three consecutive calendar years, starting from January 1, 2015. From 750 million rubles (inclusive) within the special investment contract (not earlier than special investment contract signing date)
  • Tax rate 13.5% (12.5% in 2017-2020) for a period not exceeding 5 tax periods Tax rate 0% until the special investment contract expiration, but no later than 2025 inclusively
  • Organizations, which simultaneously meet the following requirements: - are special investment contract’s party, signed by Russian Federation and (or) St. Petersburg; - get income from the goods sale, produced as special investment contract result in the amount of at least 70% of all income, subject to separate accounting of income (expenses), received (incurred) as the activities result, carried out within special investment contract implementation and income (expense), received (incurred) within other activities implementation; - the employees’ average monthly wage in the organization exceeds the minimum wage in St. Petersburg by three times.
  • From 750 million rubles (inclusive) within the special investment contract (not earlier than special investment contract signing date)
  • Tax rate 13.5% (12.5% in 2018-2020) until the special investment contract expiration
  • Organizations, which simultaneously meet the following requirements: - are registered in St. Petersburg’s tax accounting; - get at least 80% profit as the result of own products sale in accordance with All-Russian Product Classifier 005-93 (computers, semiconductor elements, devices, transmitting equipment for radiotelephone, radiotelegraphy, broadcasting or television, medical diagnostic and therapeutic equipment, surgical equipment, liquid crystals-based tools, lasers, ready-to-use software: system software, tools, applications); - the employees’ average monthly wage in the organization exceeds the minimum wage in St. Petersburg by three times. Organizations, which simultaneously meet the following requirements: - are the income tax payer, credited to St. Petersburg’s budget; - the employees’ average monthly wage in the organization exceeds the minimum wage in St. Petersburg by three times.
  • From 50 million rubles (inclusive) for no more than three consecutive calendar years, from January 1, 2010 to December 31, 2016)
  • Tax rate 13.5% (12.5% in 2017-2020) for a period not exceeding 5 tax periods
  • Organizations, which simultaneously meet the following requirements: - are the income tax payer, credited to St. Petersburg’s budget; - the employees’ average monthly wage in the organization exceeds the minimum wage in St. Petersburg by three times.
  • Not less than 300 million rubles within the calendar year starting from January 1, 2015
  • Tax rate 15.5% (14.5% in 2017-2020) for a period of not more than 3 tax periods
  • Organizations, which simultaneously meet the following requirements: - carrying out economic activities’ types in accordance with All-Russian Classifier of Economic Activities: 62.03, 63.11; - receiving income from economic activities, related to the types, specified in the current clause in the amount of at least 70% of all revenues, determined without taking into account the income in the positive exchange differences form, provided for in clause 11 of part two of Article 250 of Tax Code of the Russian Federation, subject to separate accounting for income (expenses), received (incurred) from activities in accordance with All-Russian Classifier of Economic Activities: 62.03, 63.11, and income (expenses) received (incurred) within other activities implementation; - the employees’ average monthly wage in the organization exceeds the minimum wage in St. Petersburg by three times.
  • From 500 million rubles (inclusive) in the period from January 1, 2018 to December 31, 2027
  • Tax rate 13.5% (12.5% in 2019-2020) for a period of not more than 10 tax periods
  • Organizations, which simultaneously meet the following requirements: - are the income tax payer, credited to St. Petersburg’s budget; - the employees’ average monthly wage in the organization exceeds the minimum wage in St. Petersburg by three times.
  • From 15 billion rubles (inclusive) for no more than any five consecutive calendar years, starting from January 1, 2012
  • Tax rate of 13.5% (12.5% in 2017-2020) for a period of not more than 7 tax periods

LOOK THROUGH THE TAX EXEMPTION LIST

All the current tax exemptions provision is the average wage excess of three minimum wages in the organization.

The stipulated tax incentives are applied by organizations, registered in St. Petersburg’s tax accounting.

Tax exemptions abolition or change moratorium has been established in St. Petersburg within three years after St. Petersburg’s law entry into force, establishing or changing the corresponding tax exemption. See St. Petersburg’s Law, dated June 28, 1995 No. 81-11 «On tax exemptions» to learn more.

Organizations submit reporting, supporting documents, defined by St. Petersburg legislation on tax exemptions, to the tax authority at the tax accounting place in order to get the tax exemption.