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, engaged in economic activities in accordance with sections D «Process manufacturing», and (or) E «Electricity, gas and water production and distribution», and (or) I «Transport and communications» All-Russian Classifier of Economic Activities 029-2007.
  • ESTIMATED INVESTMENTS AMOUNT

    Not less than 800 million rubles for no more than three consecutive calendar years, from January 1, 2010 to December 31, 2016
  • THE TAX EXEMPTIONS CONTENT

    Tax exemption for a period, not exceeding 5 tax periods
  • Organizations (in relation to an immovable property included in the cultural heritage objects unified state register (historical and cultural monuments) of the Russian Federation people as the regional or local (municipal) significance cultural heritage object.
  • From 500 million rubles (inclusive) for not more than three consecutive calendar years, starting from January 1, 2016
  • Tax exemption: from 500 million rubles (inclusive) up to 1 billion rubles, - for a period of 3 consecutive tax periods, starting from such right arising date: from 1 billion rubles (inclusive) and more - for a period of 5 consecutive tax periods.
  • Organizations - in relation to buildings, included in the real estate objects aggregate, which have been assigned with St. Petersburg innovative industrial park or St. Petersburg technological park status (hereinafter referred to as «status»)
  • Making investments later than January 1, 2016 in real estate objects, which are assigned with certain status
  • Tax exemption for a period, not exceeding 10 tax periods
  • Organizations, registered in St. Petersburg’s tax accounting
  • Not less than 300 million rubles in respect of real estate for no more than three consecutive calendar years from January 1, 2015
  • Tax exemption for a period, not exceeding 5 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.