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Tax Incentives

Tax

Tax rate,
no including exemptions

Tax rate, including
exemptions,%

Exemption period

Grounds for preference
and exemptions

Corporate income tax
levied by the
regional government

(payable once the first
profit is received)

17%

until 2024

Clause 1 Article 284,
the Tax Code of the Russian Federation

0%

First 5 years

Clause 1 Article 7.2,
the Law of Pskov
Region of 12.10.2005 No. 473

5 %

6-10 years

13.5%

11 years and beyond

Corporate income tax
levied by the federal government

3%

until 2024

Clause 1 Art. 284, part 2,
the Tax Code of the
Russian Federation

2%

during SEZ existence
(49 years)

Clause 1.2-1, Art. 284,
part 2,
the Tax Code of
the Russian Federation

Property tax

2.2%

Art. 2 316-OZ, the Law of
Pskov Region

0%

10 years from the month
following the month
of property registration

Clause 17 Art. 381.
the Tax Code

Land tax

1.5%

 

Clause 1 Article 394, the
Tax Code of the Russian Federation

0%

for 5 years from the
commencement of
ownership
of each land plot

Clause 9 Art. 395,
the Tax Code

Motor vehicle tax

10-500 rub/hp

224-OZ, the Law of Pskov Region

0%

(except for cars, water
and air vehicles with
an engine power of
more than 250 hp)

10 years from the
vehicle registration

Article 7.2, the
Law of the Pskov
Region of 12.10.2005. 
No. 473

Depreciation rate

Increased

2, applicable to the tenant’s own depreciable
fixed assets

Clause 3 Art. 259.3,
the Tax Code of
the Russian Federation

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