For business
Support measures
Modern Nizhny Novgorod Region is a territory of active economic development of Russia, which is attractive to investors due to a number of competitive advantages.
They include one of the most progressive investment legislative bases in Russia that guarantees the observance of investor rights. The material, organizational and information infrastructure for the implementation of this legislation has been created. In addition, it has been harmonized with federal laws.
A whole system of financial support measures and preferences is provided for investors and entrepreneurs in the Nizhny Novgorod Region, which can reduce costs for the project implementation. Moreover, in terms of tax breaks, in the Nizhny Novgorod Region there are the maximum allowances provided for by laws of the Russian Federation.
Regional support measures
- Income tax: reduction of the rate to the regional budget to 12.5%
- Property tax: exemption for newly created/acquired property
- Land tax: exemption
- Rent of land in state/municipal property on preferential conditions
- Rent of real estate in state property of the Nizhny Novgorod Region on preferential conditions
- Term of tax benefits – 5 years (with the possibility of extension to 7 years)
- Government guarantees of the Nizhny Novgorod Region
- Subsidizing some expenses for interest on loans (in the amount of ½ refinancing rate)
The following support measures are provided for agricultural enterprises with an investment of at least RUB 2.5 billion that implement priority investment projects:
- Reimbursement of costs for the creation of utility infrastructure/technological connection to electric networks/utility networks
Status granting:
The status of a priority investment project of the Nizhny Novgorod Region may be granted to investment projects implemented on the territory of the Nizhny Novgorod Region, if one of the following conditions is met:
- The investment project is implemented in the municipal district (urban district) of the Nizhny Novgorod Region with a subsidy level more than 5%
-
The investment project has an investment volume of over RUB 100 million
The total amount of benefits provided to the investor may not exceed the amount of investments for the implementation of the investment project.
The total amount of benefits provided to an investor cannot exceed the amount of investments aimed to implement an investment project.
The support is provided by:
The Ministry of Economic Development and Investments of the Nizhny Novgorod Region
Contact person:
Marycheva Stella
Head of the Department for Examination of Investment Projects and Applications
Investors benefits:
- Income tax: the tax rate reduction to the regional budget to 5% for 5 years, 10% – for the next 5 years
- Property tax: exemption
- Land tax: exemption
- Benefit period: 10 years
Conditions for obtaining TAD resident status.
The Sarov TAD:
- Not less than rub 5 million of project investment
- Eligible economic activities
Volodarsk and Reshetikha TAD:
- Not less than RUB 2.5 million of investment in the first year of the project implementation
- At least 10 new jobs within the project
- Eligible economic activities
The support is provided by:
Sarov TAD
Contact person:
Sysoeva Anna
Director of the Department of Economic Development
official@adm.chk.nnov.ru
The Volodarsk and Reshetikha TAD
Contact person:
Zakharov Aleksander
First Deputy Head of the District Administration, Head of the Construction, Housing and Utilities Department
Laws and regulations:
NON-TAX SUPPORT MEASURES FOR INDUSTRIAL ENTERPRISES:
- The maximum subsidy amount is RUB 15 million
- Calculation of subsidies - 0.8 key interest rate of the Central Bank of the Russian Federation
Conditions for subsidy obtaining:
List of expenses to be subsidized:
- Land acquisition
- Design work
- Reconstruction of premises
- Purchase of fixed assets
- Certification
- Acquisition of instrumentation and test equipment
The support is provided by:
The Ministry of Industry, Trade and Entrepreneurship of the Nizhny Novgorod Region
Contact person:
Titov Artem
Head of the Department of State Support
Laws and regulations:
SUPPORT MEASURES FOR LIGHT INDUSTRY ENTERPRISES:
Conditions for subsidy obtaining:
Up to 80 percent of the actually produced and documented costs for the promotion of domestic products on electronic trading platforms and for the payment of services for the creation of own online store are subject to reimbursement, but not more than RUB 3 million per year
The support is provided by:
The Ministry of Industry, Trade and Entrepreneurship of the Nizhny Novgorod Region
Contact person:
Vaganov Sergey
Head of the Department of Civil Industries
Laws and regulations:
Conditions for subsidy obtaining:
Up to 90 percent of the actually produced and documented costs for the payment of interest on loan and credit agreements concluded with commercial banks
The support is provided by:
The Ministry of Industry, Trade and Entrepreneurship of the Nizhny Novgorod Region
Contact person:
Vaganov Sergey
Head of the Department of Civil Industries
Laws and regulations:
SUPPORT MEASURES FOR AGRICULTURAL ENTERPRISES:
- Reimbursement of costs (for projects from 2.5 billion rubles) to create:
- Engineering infrastructure
- Technological connection to electrical networks
- Connection to utility networks
- Partial reimbursement of costs to pay interest on:
- Investment loans (up to 10 years) – 100% of the key rate of the Central Bank of the Russian Federation
- Investment loans (up to 5 years) – 120% of the key rate of the Central Bank of the Russian Federation (for loans for the purchase of milk processing equipment)
- Short-term loans (up to 1.5 years) – 80% of the key rate of the Central Bank of the Russian Federation - Reimbursement of up to 50% of the insurance premium under an agricultural insurance contract:
- in the field of plant growing – when insuring the risks of loss (destruction) of agricultural crops
культур
- in the field of animal husbandry – when insuring the risks of loss (destruction) of farm animals
- in the field of commercial fish farming – when insuring the risks of loss (destruction)
of commercial fish farming objects
- Reimbursement of costs to purchase of elite seeds:
- vegetable and melon crops – 10-30% of the cost of seeds
- seeds produced within the framework of the Federal Scientific and Technical Program – 70% of the cost of seeds
- Reimbursement of costs to agricultural producers for:
- carrying out agro-technological work
- increasing the level of environmental safety of agricultural production
- increasing soil fertility and quality
- Reimbursement of 30-90% of the costs to ensure the integrated development of rural areas:
- under apprenticeship contracts and contracts for targeted training
- costs associated with attracting students for internships
- Reimbursement of costs to create and (or) modernize agricultural facilities:
- grain processing enterprises – 20%
- fruit storage facilities, vegetable storage facilities (potato storage facilities), selection and genetic centers in poultry farming and selection and seed production centers in plant growing, sheep breeding complexes (farms) for meat production, facilities for the production of dry milk products for baby food and components for them, enterprises for processing oilseed crops and enterprises for the processing and preservation of fish, crustaceans and mollusks – 25%
- flax and hemp processing enterprises – 30%
- livestock dairy complexes – up to 75%
- Provision of grants for the development of small business entities:
- "Agroprogress" grant – no more than 30 million rubles, no more than 25% of the project cost
- family farm development grant – no more than 30 million rubles, no more than 60% of the project cost
- material and technical base development grant – no more than 70 million rubles, no more than 60% of the project cost
- Provision of grants for the implementation of rural tourism projects:
- from 3 million rubles – when the applicant's share in a rural tourism project is at least 10%
- up to 10 million rubles – when the applicant's share in a rural tourism project is at least 25%
- Reimbursement of up to 50% of costs for the development of dairy cattle breeding:
- for the construction of livestock facilities
- for the renovation of livestock facilities
- Partial reimbursement of costs for the support of livestock breeding:
- for the maintenance of breeding stock of cattle
- for the acquisition and maintenance of breeding bulls and breeding bulls
- for artificial insemination of farm animals
- for the purchase of breeding young cattle
- for the purchase of breeding young sheep and goats
- Reimbursement of up to 50% of costs for the construction and renovation of livestock facilities for keeping cattle of specialized meat breeds:
- 10 thousand rubles per one cattle place of breeding stock
- with a capacity up to 100 heads of breeding stock inclusive – 20 thousand rubles per one cattle place of breeding stock
- with a capacity of more than 100 heads of breeding stock – 40 thousand rubles per one cattle place of breeding stock
- Partial reimbursement of costs for the support of dairy farming:
- to agricultural producers
- to individuals running private farms under the special tax regime "Tax on professional income"
- to scientific and educational organizations
- Reimbursement of up to 50% of costs to grain producers:
- agricultural producers
- scientific and educational organizations
- Reimbursement of up to 50% of costs for the implementation of agricultural land reclamation measures in the following areas:
- hydromelioration activities
- cultural and technical measures on abandoned agricultural lands brought into agricultural circulation
- Partial reimbursement of costs for the support of potatoes and vegetables production:
- to agricultural producers (except for individuals running private farms and agricultural credit consumer cooperatives)
- to individuals running private farms under the special tax regime "Tax on professional income"
- Partial reimbursement of costs for the implementation of land reclamation projects in the following areas:
- hydromelioration activities, cultural and technical measures on abandoned agricultural lands brought into agricultural circulation – 50% of the costs
- agroforestry melioration activities, phytomeliorative activities aimed at sand stabilization – 90% of the costs
- activities aimed at chemical land reclamation, including in the field of liming acidic soils on arable land, soil phosphoritization and gypsum application – 70% of the costs
- costs for the payment of services for agrochemical survey of agricultural lands as part of the activities in the field of liming acidic soils on arable land – 90% of the costs
The support is provided by:
The Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region
Parameters for partial compensation of costs for the payment of interest (coupon) income on bonds:
Subsidy amount: the amount of subsidies is determined based on the rate approved by the Ministry, but no more than the actual costs incurred. For 2023, the rate is set at 100% of the Bank of Russia's key rate in effect on the date of payment of interest (coupon) income (Order of the Ministry of 04.07.2023 № 191).
Procedure for determining recipients of subsidies: the recipients of subsidies are determined by the Ministry based on the results of the selection through a request for proposals for subsidies.
Frequency of selection: 2 times per year.
Issuer's bonds: placed on the stock exchange no earlier than 2021, denominated in rubles, have a circulation period of at least one year.
Information about the selection process is posted on the official website of the Ministry. The issuing enterprises submit a proposal and the necessary documents to the Ministry of Agriculture and Food Resources in the manner and within the timeframes specified in the announcement of the selection. The selection is carried out based on the compliance of the selection participants with the requirements and the order in which proposals are received for participation in the selection.
Detailed information on regional support measures and current regulatory framework is available at the website of the Ministry.
Federal support measures
Benefits offered to investors:
- Income tax: exemption
- Property tax: exemption
- Land tax: exemption
- Land lease: reduction of state/municipal land lease fees
- Accelerated depreciation for SIC fixed assets
- Term of tax benefits - 10 years
Conditions of benefits provision:
- SIC are concluded on projects with an investment of at least RUB 750 million
- The projects should provide for the creation or modernization of industrial production and the creation of jobs, development of industrial products at the created (modernized) production capacities and mandatory investment costs
Benefits offered to investors:
- Stability of business conditions for the investor
- Tax benefits
- Granting the "Made in Russia" status for products with a contingent localization condition
- Access to public procurement
- Access to subsidizing
- Creation of infrastructure facilities by constituent entities of the Russian Federation, special land lease conditions
Conditions of benefits provision:
- SICs for not more than 15 years for projects with an investment volume of up to RUB 50 billion. For projects with an investment volume of more than RUB 50 billion – not more than 20 years
- The preferential income tax rate is valid to the extent that tax and non-tax expenses of the project budget do not exceed 50% of capital investments
- The term of SIC can be extended by the Government of the Russian Federation if restrictive measures established by a foreign state apply to the investor
Apply for conclusion of SIC 2.0
Responsible authority:
Consulting Center of the Industry Development Foundation of the Russian Federation
Laws and regulations:
ISTC "Quantum" Valley" is a territory with a special tax regime for the implementation of scientific and technological activities.
Benefits for participants of ISTC "Quantum" Valley":
- Income tax: 0%
- VAT: 0%
- Property tax: 0%
- Insurance premiums: 16%
- Customs payments: compensated by the Management Company
How to obtain a participant status:
- Filling out an application – the investor registers on the website, fills out the application form in his personal account and uploads documents
- Placement in ISTC – the investor registers a legal entity on the territory of ISTC or enters into an extraterritoriality agreement
- Application verification – the Management company checks the package of documents for completeness
- Expert assessment – the Management company carries out an examination of the innovative project described in the application
- Receiving a decision – the Management company issues a certificate of participation in ISTC "Quantum" Valley"
- Notification of the Federal Tax Service – the investor sends an application to the local tax authority to receive benefits due
Conditions for obtaining:
- The legal entity is registered in the Russian Federation
- The permanent executive body is located in ISTC
- One of the main types of activities according to OKVED is 72 "Scientific research and development"
- Scientific research and development activities have been carried out for at least 1 year
- At least 1 innovative project will be implemented and 1 applied research will be carried out in ISTC
- The innovative project and applied research being implemented correspond to one of the areas of activity of ISTC
- The legal entity is not in the process of reorganization/bankruptcy, the organization has no outstanding obligations to the budget system of the Russian Federation for the payment of taxes, fees, insurance premiums, penalties, fines, interest
- Conclusion of an agreement with the Management company without registration of a permanent body in ISTC
Apply for resident status of ISTC "Quantum" Valley"
Provision of benefits oversees:
JSC «Management company of ISTC "Quantum" Valley"
Legislative framework:
Benefits for investors:
- Stabilization clause (non-deterioration of the investor's position is guaranteed), is applied to the following payments, support and business rules:
– profit tax, property, transport and land taxes, the payment procedure and terms of compensation of the VAT, new taxes and fees;
– conditions of urban development and land use;
– the timing and scope of the support measures provided;
– for investment over 10 billion rubles - export customs duties, separate non-tax payments, (payment for negative impact on the environment, payment for the use of water objects, utilization and environmental fees), payment for the forest.
- Subsidy for reimbursement of infrastructure costs. Up to 50% of the costs up to 100% of costs in relation to objects entering into state (municipal) ownership or the ownership of resource supplying organizations) for the following types of infrastructure are subject to reimbursement:
- transport;
- energy;
- communal;
- social;
- digital.
Subsidy to pay interest on loans or coupon income on bond loans for the construction or reconstruction/modernization of infrastructure facilities:
- less than 50% of the costs to the supporting infrastructure facilities during 5 years;
- less than 100% of the costs to related infrastructure facilities during 10 years.
Subsidy to pay interest on loans or coupon income on bond loans for the construction of new or reconstruction/modernization of existing real estate objects or the creation of intellectual property results during the implementation of an investment project – less than 50% of the costs for 5 years.
Conditions for obtaining benefits:
- It is concluded in relation to new investment projects launched after April 1, 2020
- Implementation of capital investments in the following volume:
For the conclusion of federal APPI
(The Russian Federation – region of the Russian Federation – municipality – investor)
1. Projects in the field of healthcare, education, culture, physical culture and sports: from 750 million rubles.
2. Projects in the field of digital economy, environment, agriculture, food and processing industry, tourism: from 1.5 billion rubles.
3. Projects in the manufacturing industry, air terminals, urban and suburban public transport, transport and logistics centers: from 4.5 billion rubles.
4. Projects in other areas: from 10 billion rubles.
For the conclusion of regional APPI
(region of the Russian Federation – municipality – investor)
Regardless of the field of activity: at least 200 million rubles.
Supervised by:
The Ministry of Economic Development and Investment of the Nizhny Novgorod Region
strategic investment project support department
NON-TAX SUPPORT MEASURES INCLUDE:
A new investment project is the creation and maintenance of new or reconstructed objects of fixed assets. Financing of such infrastructure facilities should be started no earlier than January 1, 2021.
The maximum amount of the subsidy is up to 100% of the engineering infrastructure facilities creation’s costs.
Conditions for obtaining a subsidy
Funds must be spent on:
- Engineering surveys
- Designing
- Examination of project documentation and/or engineering survey results
- Construction
- Reconstruction
- Commissioning of infrastructure facilities
- Connection of capital construction facilities to engineering and technical support networks
Areas of new investment projects:
- Agriculture
- Mining of minerals
- Tourism activities
- Logistics activities
- Manufacturing industries
- Housing construction
- Housing and communal services
- Construction or reconstruction of highways (concession)
- Road sector (public-private partnership)
- Public transport
- Construction of airport infrastructure
- Provision of electric energy, gas and steam
- Promising industries of regions of the Russian Federation (according to the Spatial Development Strategy of the Russian Federation for the period up to 2025)
Supervised by:
Ministry of Economic Development and Investments of the Nizhny Novgorod Region,
Department of strategic investment projects support
Conditions:
- Reimbursement for up to 70% of the CBR key rate
- Loan term of at least 3 years
- Loan from RUB 150 million to RUB 8 billion
- Commissioning of production capacities under the project after January 1, 2017
- Loan funds do not exceed 80% of the project cost
Authorities responsible for the provision:
Consultation Center of the Industrial Development Foundation
ask@frprf.ru
Ministry of the Industry and Trade of the Russian Federation
Contact person:
Grishina Daria
+7 (495) 870-29-21 (доб. 215-18)
grishinadv@minprom.gov.ru
Laws and regulations:
Subsidies are provided to reimburse part of the documented costs (no more than 50%) aimed at the production and sale of pilot lots of means of production to consumers, actually incurred by organizations during the 12 months prior to the date of filing out an application for a subsidy.
Areas of spending:
- Raw materials and components required for the production of a pilot lot
- Manufacturing and (or) acquisition of equipment used for the production of a pilot lot (no more than 20% of the amount of the subsidy provided)
- Wages to workers involved in the production of a pilot lot, in an amount not exceeding the average wage in the region in which the pilot lot is produced
- Purchasing consumable tools for the production of a pilot lot (no more than 10% of the amount of the subsidy provided)
- Fuel and electricity costs for technological operations carried out during the production of a pilot lot (no more than 5% of the amount of the subsidy provided)
- Logistics costs for the delivery of a pilot lot (no more than 10% of the amount of the subsidy provided)
Authorities responsible for the provision:
Consultation Center of the Industrial Development Foundation
ask@frprf.ru
Ministry of the Industry and Trade of the Russian Federation
Contact person:
Olesya Bogdanchikova
+7 (495) 870-29-21 (доб. 22041)
bogdanchikovaoa@minprom.gov.ru
Laws and regulations:
Terms of provision:
- The subsidy is provided in the amount of 20-50% of the costs of transporting products under an export contract, depending on the industry (up to 500-700 million rubles, depending on the year of implementation of the organization's product supply program)
- Product transportation was carried out from departure points located on the territory of the Russian Federation to the final destination
Responsible authority:
Unified reference service of Russian Export Center JSC
Laws and regulations:
Joint support of federal and regional development institutes
- Program "Development projects" (in cooperation with regional funds)
- Program "Components" (in cooperation with regional funds)
- Program "Labor productivity" (in cooperation with regional funds)
- Program "Woodworking" (in cooperation with regional funds)
- Loan amount – 20-200 million rubles
- Interest rate – 3-5% per year
- Loan period – up to 5 years
- Loan amount – 20-200 million rubles
- Interest rate – 3-5% per year
- Loan period – up to 5 years
- Loan amount – 20-200 million rubles
- Interest rate – 3-5% per year
- Loan period – up to 5 years
- Loan amount – 20-100 million rubles
- Interest rate – 3% per year
- Loan period – up to 3 years
Apply for a loan
Responsible authority:
Consultation Center of the Industrial Development Fund
ask@frprf.ru
Regional Foundation for the Development of Industry and Venture Investments in the Nizhny Novgorod Region
info@frpnn.ru
- Preferential lending:
- Loan amount – from 50 million rubles:
- Loan period:
- List of banks participating in the program
- up to 9% – for smal and micro businesses
- up to 7.5% – for medium businesses
- up to 200 million rubles – for micro-businesses
- up to 500 million rubles – for small businesses
- up to 2 billion rubles – for medium businesses
- up to 10 years, including preferential period – 5 years:
during the first 3 years the rate is 7.5-9%, then for 2 years – the rate of 1764 Program valid at the time of signing the contract
Responsible authority:
The Ministry of Industry, Trade and Entrepreneurship of the Nizhny Novgorod Region
Contact person:
Titov Artem
Head of the Department of State Support
Support of federal development institutes
- Loan amount – 5-5000 million rubles
- Interest rate – 3%, 5%, 7% per year
- Loan period – up to 7 years
Loans are provided for the following financing programs:
- Development projects
- Components
- Leasing projects
- Labelling of goods
- Collecting a set of components and resources
- Labor productivity
- Car parts
Responsible authority:
Consultation Center of the Industrial Development Foundation
- for investment purposes (key rate of the Bank of Russia + 2.75%):
- up to 200 million rubles – for micro-businesses
- up to 500 million rubles – for small businesses
- up to 2 billion rubles – for medium businesses
- up to 10 years (the rate is subsidized for 5 years)
- for replenishing of working capital (key rate of the Bank of Russia + 2.75%):
- up to 200 million rubles – for micro-businesses
- up to 500 million rubles – for small and medium businesses
- up to 3 years (with the provision of subsidies for 1 year)
- for entrepreneurship (key rate of the Bank of Russia + 3.5%): up to 10 million rubles, period – up to 3 years
- for refinancing (key rate of the Bank of Russia + 2.75%)
For support under this program, you can contact partner banks, ou of which 24 are located in the Nizhny Novgorod.
Responsible authority:
The Ministry of Industry, Trade and Entrepreneurship of the Nizhny Novgorod Region
Contact person:
Titov Artem
Head of the Department of State Support
Crediting:
- Microfinance:
- Loan interest rate: 10% per year
- Loan amount: 50 thousand to 5 million rubles
- Loan period: up to 36 months
Provision of guarantees:
- Guarantee amount: up to 35 million rubles
- Consideration amount: 0.25% to 0.75%
- Guarantee amount: up to 70% of the obligation
Apply for support measures
Responsible authority:
Agency for the Development of the Guarantee System and Microcredit Company for Small and Medium-Sized Enterprises of the Nizhny Novgorod Region
info@garantnn.ru
"UMNIK" Program
Support for commercially oriented scientific and technical projects of young scientists (innovators aged 18 to 30)
Grants in the amount of 500 thousand rubles
R&D term: no more than 12 months
"START" Program
Support for startups at early stages of development
R&D grants in the amount of up to 24 million rubles
Term of grant: 1 year
"Development" Program
Grants for companies with experience in developing and selling their own high-tech products and planning to develop and master new types of products
Grants in the amount of up tp to 30 million rubles
Grant term: 12 to 24 months
"Commercialization" Program
Support for small innovative enterprises that have completed R&D and are planning to create or expand the production of innovative products
Grants in the amount of up to 30 million rubles
Grant term: 1 year
"Internationalization" Program
Promoting international cooperation, supporting projects for the development of non-resource export-oriented products
Grants to small innovative companies in the amount of up to 30 million rubles to support the export of products
Term of project implementation: 18 to 24 months
Apply for support measures
Responsible authority:
Representative of the Bortnik Foundation in the region, Nizhny Novgorod Innovation Business Incubator
info@bi-clever.ruwww.fasie.ru
Crediting:
"Technology loan" is a loan provided by a Russian credit institution on the basis of a loan agreement for the purpose of financing the implementation of an investment project that meets the requirements for technological sovereignty projects or projects for structural adaptation of the economy of the Russian Federation.
A technology loan (in rubles) is provided to the borrower in order to finance capital costs and operating expenses necessary for the implementation of the investment project.
Guarantees for technology loans are provided by the state development corporation "VEB.RF".
Crediting terms:
- information about the investment project is included in the register of technological sovereignty projects and projects for structural adaptation of the economy of the Russian Federation
- the total cost of the project (excluding interest on credits/loans) – all costs of implementating the project – from 1 to 20 billion rubles
- technology loan validity period – from 3 to 15 years
- the share of the borrower’s own funds for the implementation of the project is at least 20% of the total cost of the project (excluding interest on credits/loans)
- the loan is not aimed at refinancing other credits/loans
- the porject is not implemented on the basis of one or multiple concession agreements (PPP or MPP agreements)
Terms for provision of guarantees:
- the total amount of the guarantee cannot exceed 200 billion rubles
- the guarantee amount comprises from 10% to 50% of the principal amount under the loan agreement, excluding accrued interest, commissions, penalties, fines
- the validity period of the guarantee should not exceed the validity period of the loan agreement increased by 1 year, but not more than 16 years
Responsible authority:
State development corporation "VEB.RF"
info@veb.ru
Non-financial support measures
- Information provision (sending of relevant information on current state support measures and planned activities to investors)
- Consulting (advising investors on state support, procedures for doing business)
- Support of applications to federal authorities on assistance to investors in the implementation of their projects
- Assisting in the creation of a business infrastructure, which includes the selection of land for production in accordance with the investor’s technical conditions
