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Investment Tax liabilities

Динамично развивающийся мегаполис

January 1, 2020, the Law No. 630-144 of 04.12.2019 introduces new tax concessions for industrial enterprises and the railway transport sector.

The purpose of the new investment tax liabilities is to compensate for the acquisition and modernization of capital assets.

Key features

At the expense of the concession, you can debit:

  1. in terms of regional tax up to – до 90% of investments in capital assets;
  2. in terms of federal tax up to – до 10% of investments in capital assets.

  1. Application of the investment tax deduction until the end of 2028;
  2. The deduction applies to fixed assets not older than five years;
  3. The income tax rate is 10%.

OKVED codes OK 029-2014:

Section C "Manufacturing", except for codes:

  • 11 "Beverage production" (except 11.06 "Malt production", 11.07 "Production of soft drinks; production of mineral water and other bottled drinking water);
  • 12 "Production of tobacco products";
  • 19 "Production of coke and petroleum products";


  • 49.1 "Railway transport activities: intercity and international passenger transportation";
  • 49.2 "Railway transport activities: freight transportation";
  • 52.21.1 "Auxiliary activities related to railway transport".

Deduction for the industrial sector

  1. revenue in accordance to the type «Manufacturing» — not less than 70%
  2. the number of employees of the organization is not less than 100 people.

Deduction in the field of railway transport

  • the minimum investment amount is 500 million RUB.

Also, enterprises operating in the field of railway transport are exempt from paying property tax. Real estate objects of railway transport infrastructure fall under the privilege.

A prerequisite is the implementation of investments at least 1.5 billion RUB for a period of up to 3 calendar years.