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Россия, Самарская область, город Тольятти, улица Новозаводская, дом 8

Government support

State support of investment activity in the Samara region in accordance with the Law of the Samara region from 16.03.2006 № 19-GD "On investment and state support of investment activity in the Samara region" by improving the investment climate and the immediate (direct) state involvement in investment activities. 

Organization implementing an investment project in the Samara region, can rely on various forms of government support in accordance with applicable regional investment legislation which guarantees equal protection of the rights, interests and property investors. 

Organizations implementing investment projects on the territory of the Samara region, can benefit from government support at all stages and phases of the projects. 


At the stage of investor decision on the opening of business investors is informational, methodological and advisory assistance, including the selection of available industrial sites and land available in the region. 

Also provides for the possibility of concluding investment memorandums between the Government of the Samara region and investors implementing investment projects worth 650 million. Rubles and more. In accordance with the investment memorandum to the investor the most favorable conditions in the period of implementation of the investment project and appointed curator of the State. Investment memorandum is for the payback period of the investment project, but not more than seven years. 

At the stage of implementation of investment projects on the territory of the Samara region regional law requires: 

  • provision on a competitive basis of state guarantees of the Samara region for investment projects; To provide state guarantees is to ensure obligations to repay borrowed funds attracted for investment activities. State guarantees the Samara region subject to the condition that the period of repayment of borrowed funds raised for investment projects does not exceed seven years. 
  • equity participation of the Samara region in the authorized (share) capital of legal entities implementing investment projects in accordance with applicable federal and regional legislation. This mechanism is the basis for the implementation of public-private partnership in the long-term development projects in transport, engineering, municipal infrastructure in the region. 
  • subsidies for gratuitous and irrevocable basis to investors - producers of goods and services (with the exception of agricultural producers of agro-industrial complex of the Samara region) in order to recover the costs incurred by the investor in the implementation of the investment project. 

There are several ways in which it is possible to provide subsidies to investors, producers of goods, works and services: 

Subsidies are compensatory in nature and is provided on a competitive basis in accordance with the criteria of efficiency and ongoing investment projects are provided in the cases and within the scope of the funds provided by the Samara region on the regional budget for the relevant financial year and planning period. 

At the stage of completion of investment projects state support investors in the Samara region is in the form of preferential tax treatment in the form of: 

1) exemption from property tax, created or acquired in the course of the project, organizations engaged in investment project worth up to 100 million. Rubles for a period of 2 years, from 100 million to 500 million. Rubles - for 4 years, from $ 500 million. Rubles and above - in 5 years. This exemption applies to the property created or acquired in the course of implementation of the investment project and intended for its implementation, with the month setting property on accounting as a fixed asset. 

2) lowering the tax rate on income derived from the project and be paid to the regional budget to 13.5 per cent, provided the cost of the investment project of 100 million. Rubles and more on the same day of the investor to the tax authorities. For institutional investors engaged in the Samara region investment projects worth 100 to 500 million. Rubles set reduced rate of corporate income tax for a period of four tax periods, from $ 500 million. Rubles and above - 5 fiscal years. This exemption applies to profits derived from the sale of goods (works, services) as a result of the implementation of the investment project from the beginning of the reporting period in which a gain from the sale of the investment project, which is determined according to tax records. 

Preferential taxation applied in the presentation of the tax authority of the taxpayer in writing with the application of the business plan agreed with the Ministry of Economic Development, Investments and Trade of Samara Oblast. Matching is based on the order of the Ministry of Economic Development, Investments and Trade of Samara region from 30.03.2007 № 6 "On approval of the procedure of approval of business plans for investment projects of organizations applying for state support in the form of taxation in the Samara region." 

The procedure for obtaining the right to use the preferential taxation: 

In addition to existing forms of support in the Samara region, considerable attention is paid to the formation of institutions that contribute to the implementation of investment projects. 

So, in 2008, created in the Samara region of "Development Corporation Samara region", founded by the Samara Region and the State Corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)". 

The main activities of the Corporation as a direct participation in the implementation of investment projects and the creation of common structures with investors, implementing investment projects of transport, traffic, energy, utilities, social and environmental infrastructure, long-term innovation projects in industry, communications and information sector, agriculture . 

One of the most promising areas to attract investors to the region is a public-private partnership. In order to create conditions for attracting extra investment for infrastructure projects economic and social development of the region in our region, the Law of the Samara region from 02.07.2010 № 72-GD "The participation of the Samara Region in public-private partnerships." 

The Act provides for the participation of the Samara region in projects based on the principles of public-private partnerships in the form of property participation (providing investors with land in the gratuitous use or hire, under a lease or property in trust, under the terms of the equity in the authorized capital of open joint property), as well as in the form of financial assistance (provision of budget investments, subsidies, payment of government contracts and other forms of budget allocations). 

List of investment projects, business plans, which agreed with the Merit for obtaining state support in the form of preferential tax treatment






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