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
- 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:
- Reimbursement can be applied to 30% of the cost of equipment (excluding VAT) – Russian industrial products
- Maximum subsidy amount – up to 15 million rubles
Conditions for receiving a subsidy:
Enterprises that meet the following criteria have the right to receive a subsidy:
- carrying out activities related to the type of economic activity in the section "Manufacturing production" of OKVED
- who have entered information on state registration in the Unified State Register of Legal Entities
- registered in accordance with the established procedure for tax purposes in the Nizhny Novgorod Region (have been operating for at least 6 months)
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
- The Ministry of Economic Development of the Russian Federation, the SME Corporation and the Bank of Russia have launched an investment program for preferential lending to SMEs
- Funds provided under investment loans can be used to cover capital expenditures (at least 80% of the total amount of investment loans) and current expenses (no more than 20% of the total amount of investment loans)
- Loan amount – from 50 million to 2 billion rubles
- The preferential rate is determined depending on the key rate of the Central Bank of the Russian Federation (the key rate is minus 3.5%)
- Detailed information on the preferential lending program for SMEs is available on the website Ministry of Economic Development of the Russian Federation
Credit institutions participating in the program of preferential financing of small and medium-sized businesses:
- PJSC Sberbank
- PJSC VTB
- JSC Alfa-Bank
- PJSC MKB
- JSC Sovcombank
- JSC T-Bank
- PJSC Promsvyazbank
- JSC «Novikombank»
- JSC «AB «Rossiya»
- JSC «MSP Bank»
- JSC «Dom.RF»
- PJSC «Ak Bars»
- PJSC «Center-invest»
SUPPORT MEASURES FOR AGRICULTURAL ENTERPRISES:
1. Subsidies for partial reimbursement of expenses for development of dairy cattle farming
The amount of the subsidy for construction is calculated at the following rates:
- from 70 to 160 thousand rubles per cattle place of a dairy herd of cattle – for construction of a livestock complex (farm) for milk production (depending on the capacity of the dairy herd)
- 30 thousand rubles per cattle place – for construction of a livestock building for keeping dry cows
The amount of the subsidy for reconstruction is calculated at the following rates:
- 40 thousand rubles per cattle place of a dairy herd – for reconstruction of livestock buildings for keeping a dairy herd of cattle with replacement (installation) of milking equipment (without replacement – 35 thousand rubles)
- 25 thousand rubles per cattle place for – reconstruction of livestock buildings for keeping dry cows
- 15 thousand rubles per cattle place of a dairy herd of small cattle for – reconstruction of livestock facilities for keeping a dairy herd of small cattle
- 10 thousand rubles per cattle place for – reconstruction of livestock facilities for keeping small cattle during the dry period
The total amount of the subsidy should not exceed 50% of the direct costs incurred for the construction (reconstruction) of a livestock facility.
2. Subventions for partial reimbursement of expenses for support of breeding livestock farming
The amount of the subsidy is calculated at the following rates established by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region:
- per one conventional head of breeding breeding stock of farm animals
- per one head of breeding bulls-producers, assessed for the quality of offspring or in the process of assessing this quality
- per one artificially inseminated head of farm animals
The rates for calculating subsidies are differentiated depending on the inclusion of the recipient in the register of agricultural producers of the Nizhny Novgorod Region, carrying out measures to improve the health of the herd from bovine leukemia, as well as depending on the inclusion of the recipient in the list of livestock facilities, planned for construction (reconstruction).
The total amount of the subsidy must not exceed the actual costs of the subsidy recipient, for the reimbursement of which the subsidy is provided. The subsidy rate for 2025 has not been approved.
3. Subventions for support of beef cattle farming
The amount of the subsidy is calculated at the rates per 1 kg of live weight of cattle no older than 24 months, sent for slaughter for own processing and (or) sold for slaughter to processing organizations approved by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region. Coefficients are applied to the subsidy rates.
The total amount of the subsidy must not exceed the actual costs of the subsidy recipient, for the reimbursement of which the subsidy is provided. The subsidy rate for 2025 has not been approved.
4. Subsidies for milk production support
The subsidy amount is calculated based on the rates per 1 kilogram of sold and (or) shipped for in-house processing of cow's and (or) goat's milk, approved by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region. Coefficients are applied to the subsidy rates.
The total amount of the subsidy must not exceed the actual costs of the subsidy recipient, for the reimbursement of which the subsidy is provided. The subsidy rate for 2025 has not been approved.
5. Subsidies for partial reimbursement of expenses related to processing raw cattle, goat and sheep milk into food products
Subsidies are provided based on 1 ton of raw cattle, goat and sheep milk processed into food products at rates established by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region. Coefficients are applied to the subsidy rates.
The total amount of the subsidy must not exceed the actual costs of the subsidy recipient, for the reimbursement of which the subsidy is provided. The subsidy rate for 2025 was approved by the order of the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region dated 30.01.2025 № 31.
The support is provided by:
Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region
+7 (831) 439-11-51
1. Subsidies for partial reimbursement of expenses for planting and maintenance of perennial plantings
The amount of the subsidy is calculated at the rates per 1 ha of the area of planting, and (or) maintenance, and (or) uprooting of perennial plantings, approved by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region. Coefficients are applied to the subsidy rates.
The total amount of the subsidy must not exceed the actual costs of the subsidy recipient, for the reimbursement of which the subsidy is provided. The subsidy rate for 2025 has not been approved.
2. Subsidies for partial reimbursement of expenses for support of elite seed production
The amount of the subsidy is calculated at the rates approved by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region, as a percentage of the cost of seeds.
The total amount of the subsidy must not exceed the actual costs of the subsidy recipient, for the reimbursement of which the subsidy is provided. The subsidy rate for 2025 has not been approved.
3. Subventions for partial reimbursement of expenses for support of elite seed production
The amount of the subsidy is calculated at the rates approved by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region:
- per 1 ha of sown area sown with elite seeds of agricultural crops
- per 1 ton, 1 piece or 1 sowing unit of seeds or as a percentage of the cost of seeds (for seeds of vegetable and melon crops)
- in the form of compensation of 70% of the costs of purchasing seeds produced within the framework of the Federal Scientific and Technical Program (based on the cost of seeds, not exceeding the maximum cost established by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region)
The total amount of the subsidy must not exceed the actual costs of the subsidy recipient, for the reimbursement of which the subsidy is provided. The subsidy rate for 2025 has not been approved.
4. Subsidies for partial reimbursement of agricultural producers' expenses for payment of insurance premiums accrued under agricultural insurance contracts
The amount of the subsidy is calculated taking into account the amount of expenses (part of the expenses) for the reimbursement of which the subsidy is provided, calculated per one recipient of the subsidy, in accordance with Part 3 of Article 3 of Federal Law № 260, taking into account the rates for calculating the amount of the subsidy established by the Agricultural Insurance Plan for the relevant year, and the methods for determining the insured value and the amount of loss (destruction) of the harvest of agricultural crops, perennial plantings, farm animals, commercial aquaculture facilities (commercial fish farming), approved by the Ministry of Agriculture of the Russian Federation.
5. Subventions for partial reimbursement of grain producers' expenses for production and sale of grain crops
The amount of the subsidy is calculated at the rate per 1 ton of sold grain crops of own production, established by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region.
The total amount of the subsidy cannot be more than 50% of the actual costs of the subsidy recipient, for the reimbursement of which the subsidy is provided. The subsidy rate for 2025 has not been approved.
6. Subventions for partial reimbursement of expenses for the purchase of equipment and machinery
The amount of the subsidy is calculated at rates as a percentage of the cost of the equipment, machinery (from the initial payment under the leasing agreement) and within the maximum amount of the subsidy, which are approved by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region.
The subsidy rate for 2025 was approved by order of the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region dated 25.04.2024 № 173.
7. Subventions to support the implementation of agro-technological work, increasing the level of environmental safety of agricultural production, as well as to improve the fertility and quality of soils
The calculation of the subsidy amount is carried out at the rates approved by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region, per 1 hectare of sown area, occupied by crops of grain, legumes, oilseeds (except rapeseed and soybeans), annual and perennial forage crops, sugar beets, open-ground vegetables, long-flax and industrial hemp for the harvest of the reporting year, taking into account the coefficients.
The subsidy rate for 2025 has not been approved.
8. Subsidies to stimulate increased production of potatoes and vegetables
The amount of the subsidy is calculated at the rates per 1 ton of vegetables in protected ground of own production, produced using supplementary lighting technology, at the rates established by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region.
The total amount of the subsidy must not exceed the actual costs of the subsidy recipient, for the reimbursement of which the subsidy is provided. The subsidy rate for 2025 was approved by the order of the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region dated 20.01.2025 № 21.
9. Reimbursement of part of the costs of agricultural producers for carrying out hydromelioration, land improvement, and liming activities
Depending on the type of activities carried out, the calculation of the amount of the subsidy is carried out at the following rates:
- hydromelioration activities – 50% of the total costs
- liming activities:
- 50% of the total costs (federal and regional budgets) and 20% (regional budget) – when providing a subsidy for chemical land improvement activities, purchase and transportation of chemical ameliorants, development of design and estimate documentation, etc.
- 90% of the total costs – when providing a subsidy to reimburse part of the costs of paying for agrochemical survey services as part of the implementation of liming activities - land improvement activities – 50% of the total expenses
The total amount of the subsidy must not exceed the actual expenses of the subsidy recipient, for the reimbursement of which the subsidy is provided.
The support is provided by:
Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region
+7 (831) 439-11-51
1. Subsidies for partial reimbursement of expenses for interest payments on loans received from Russian credit institutions
The amount of subsidies is calculated based on the key rate of the Central Bank of the Russian Federation in effect on the date of the conclusion of the loan agreement, and in the event of an additional agreement to the loan agreement related to a change in the interest rate on the loan – on the date of drawing up such an agreement.
The amount of the subsidy provided is determined depending on the type and terms of the agreement:
- for short-term loan agreements – 80% (for agreements concluded before 31.07.2024) or 50% (for agreements concluded from 01.08.2024) of the key rate of the Central Bank of the Russian Federation
- for investment loan agreements – 100% (for agreements concluded before 31.07.2024) or 50% (for agreements concluded from 01.08.2024) of the key rate of the Central Bank of the Russian Federation
The procedure for calculating and providing subsidies is approved by order of the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region dated 28.04.2023 № 120 .
2. Subsidies for partial reimbursement of expenses for interest payments on investment loans (borrowings) in the agro-industrial complex
The amount of subsidies is calculated in the following order:
- subsidies from federal and regional budgets – 100% of the refinancing rate (discount rate) of the Central Bank of the Russian Federation
- subsidies from regional budget funds – within 3 percentage points above the refinancing rate (discount rate) of the Central Bank of the Russian Federation
3. Partial reimbursement of expenses for the payment of interest (coupon) income on bonds placed on the stock exchange
The amount of subsidies is calculated at the rate approved by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region.
The amount of the subsidy must not exceed the actual costs of the subsidy recipient, for the reimbursement of which the subsidy is provided. The subsidy rate for 2025 was approved by the order of the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region dated March 14, 2025 № 114.
The support is provided by:
Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region
+7 (831) 439-11-51
1. Subsidies for reimbursement of expenses under concluded apprenticeship contracts and contracts for targeted training with students
The amount of the subsidy is calculated taking into account the actual costs incurred, for the reimbursement of which the subsidy is provided:
- up to 90% of costs – under concluded contracts with students of agricultural universities
- up to 30% of costs – under concluded contracts with students of universities of other fields
The total period of provision of state support for each student must not exceed 72 months.
2. Subsidies for reimbursement of expenses related to student remuneration and accommodation
The amount of the subsidy is calculated taking into account the actual costs incurred, for the reimbursement of which the subsidy is provided:
- up to 90% of costs – remuneration and accommodation of students of agricultural universities attracted for internship or carrying out labor activity for no more than 6 months
- up to 30% of costs – for students of universities of other fields
3. Subsidies for reimbursement of costs of incentive payments to teachers
The subsidy is calculated in the amount of up to 95% of the actual costs incurred by customers of key projects for incentive payments to teachers.
4. Subsidies for reimbursement of direct costs for major repairs and (or) equipping schools with agricultural technology classes
The subsidy is calculated in the amount of up to 90% of the direct costs for major repairs and (or) equipping schools with agricultural technology classes.
The support is provided by:
Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region
+7 (831) 439-11-51
1. Grants in the form of a subsidy for the development of small business entities
The size of the grants is determined by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region, based on the planned costs of the grant recipient for the implementation of the project:
- grant for the development of a family farm – from 5 to 30 million rubles (no more than 60% of the project cost); the size of the grant for the development of project documentation for the construction, reconstruction or modernization of agricultural facilities may not exceed 3 million rubles
- grant for the development of the material and technical base – from 5 to 70 million rubles (no more than 60% of the project cost); the grant amount for start-up agricultural consumer cooperatives may not exceed 10 million rubles (no more than 80% of the project cost)
- Agroprogress grant – up to 30 million rubles (no more than 25% of the project cost)
2. "Agrostartup" grant
The grant is provided for the implementation of a project for the creation and (or) development of a farm in the form of a subsidy:
- cattle breeding – up to 7 million rubles (no more than 90% of actual costs)
- other areas – up to 5 million rubles (no more than 90% of actual costs)
The amount of the grant provided to a specific grant recipient is determined by the decision of the regional competition committee, taking into account the amount of the grant recipient's own funds allocated for the implementation of the project. The minimum grant amount is 1.5 million rubles.
3. Subsidies to reimburse part of the costs incurred in the current financial year for agricultural consumer cooperatives
The amount of the subsidy is determined by the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region in an amount not exceeding 50% of the costs, but not more than 10 million rubles.
4. Subsidies for partial reimbursement of the direct costs incurred for the creation and (or) modernization of agricultural facilities, as well as for the acquisition and commissioning of marking equipment for the introduction of mandatory marking of certain types of dairy products
The amount of the subsidy is calculated in accordance with the order of the Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region dated 12.02.2025 № 69:
- cattle breeding – up to 7 million rubles (no more than 90% of actual costs)
- other areas – up to 5 million rubles (no more than 90% of actual costs)
The support is provided by:
Ministry of Agriculture and Food Resources of the Nizhny Novgorod Region
+7 (831) 439-11-51
SUPPORT MEASURES FOR THE PRESERVATION OF CULTURAL HERITAGE OBJECTS:
Purpose of the subsidy: reimbursement of part of the interest rate on loans taken out for the purpose of preserving the cultural heritage identified in the year the subsidy was provided
Subsidized rate amount: interest rate reduced by 0.5 percentage points, but not more than the key rate of the Central Bank of the Russian Federation in effect on the date of conclusion of the loan agreement (contract), increased by 3 percentage points
Subsidy recipients: the subsidy can be provided to legal entities, individual entrepreneurs and individuals – producers of goods, works, services when carrying out work to preserve cultural heritage sites identified cultural heritage sites in the Nizhny Novgorod Region
Conditions for receiving a subsidy:
- the existence of an agreement concluded between the Administration and the recipient of the subsidy
- the consent of the recipient of the subsidy to the Administration and state financial control bodies conducting inspections
- the existence of a loan agreement (contract)
- the absence of the recipient of the subsidy of more than one month of overdue debt on the payment of the principal debt and (or) interest on the loan, as well as penalties
- the funds provided under the loan agreement (agreement) are used to finance work on the preservation of cultural heritage sites, identified cultural heritage sites located on the territory of the Nizhny Novgorod Region
The support is provided by:
Department of State Protection of Cultural Heritage Sites of the Nizhny Novgorod Region
Contact person:
Alexander Gorbunov
Financial and organizational sector
Laws and regulations:
Purpose of the subsidy: reimbursement of part of the interest rate on loans received for the creation of hotels with a room stock of up to 100 rooms
Subsidy amount:
- for hotels located in historical environment sites – at least 3%
- for other hotels – at least 6%
Maximum amount of subsidy: 100% of the interest rate on the loan, but not more than the key rate of the Central Bank of the Russian Federation
Subsidy recipients: the subsidy can be provided to legal entities and individual entrepreneurs engaged in tourism activities or creating tourism industry facilities, as well as implementing hotel construction projects
Conditions for receiving a subsidy:
- the consent of the subsidy recipient to conduct inspections
- the existence of a loan agreement (contract)
- the payment of interest on the loan for the construction of hotels in the year the subsidy is provided
- the participation in the tender procedure
The support is provided by:
Ministry of Tourism and Crafts of the Nizhny Novgorod Region
Laws and regulations:
Purpose of the subsidy: reimbursement of the investor's costs for carrying out work to preserve cultural heritage sites identified by cultural heritage sites
Subsidy amount:
- for cultural heritage sites of regional (municipal) significance – from 30 to 70%
- for identified cultural heritage sites – from 15 to 50%
Maximum amount of subsidy: 20 million rubles (up to 70% of the amount of actually incurred and documented expenses)
Subsidy recipients: the subsidy can be provided to legal entities, individual entrepreneurs and individuals - producers of goods, works, services when carrying out work to preserve cultural heritage sites identified cultural heritage sites in the Nizhny Novgorod Region
Conditions for receiving a subsidy:
- the existence of an agreement concluded between the Administration and the recipient of the subsidy
- the consent of the recipient of the subsidy for the Administration and state financial control bodies to conduct inspections
- completion of work to preserve the cultural heritage identified by the cultural heritage in the year preceding the year of the subsidy
The support is provided by:
Department of State Protection of Cultural Heritage Sites of the Nizhny Novgorod Region
Contact person:
Alexander Gorbunov
Financial and organizational sector
Laws and regulations:
Exemption from land tax, corporate property tax and VAT
Benefit recipients: the benefit can be provided to legal entities implementing projects in cultural heritage sites
Conditions for receiving a benefit:
- for corporate property tax – the property is a cultural heritage site of the peoples of the Russian Federation of federal, regional and local significance
- for land tax – the site is occupied by particularly valuable cultural heritage sites of the peoples of the Russian Federation, sites included in the World Heritage List, historical and cultural reserves
- for VAT – cultural heritage sites are objects of the tourism industry, commissioned after January 1, 2022 year
The support is provided by:
Federal Tax Service (at the place of registration of the legal entity)
Lease of unused cultural heritage sites in poor condition, as well as land plots under cultural heritage sites and identified cultural heritage sites at auction with an initial rental fee of 1 ruble per year
Support recipients: cultural heritage sites and land plots can be leased to individual entrepreneurs, legal entities and individuals
Conditions for receiving support:
- participation of the applicant in the auction
- for cultural heritage sites – the obligation of the lessee to carry out conservation work within a period not exceeding 7 years from the date of transfer for lease
- for land plots – support is valid only in the territory of Nizhny Novgorod
The support is provided by:
Ministry of Property and Land Relations of the Nizhny Novgorod Region
Laws and regulations:
Granting compensation land plots without bidding for the purpose of implementing investment projects for the restoration of historically valuable city-forming objects
Support recipients: the land plot can be leased to individual entrepreneurs, legal entities and individuals
Conditions for receiving support:
- participation of the applicant in the auction
- specific conditions for providing the investor with compensation land plots are determined by a special investment agreement
- the parameters of the land plot are determined based on the amount of investment in the restoration of cultural heritage sites
- support is valid only in the city of Nizhny Novgorod
The support is provided by:
Ministry of Property and Land Relations of the Nizhny Novgorod Region
Regulatory framework:
SUPPORT MEASURES IN THE FIELD OF TOURISM:
Project requirements:
- hotels (at least 3*) – from 25 to 119 rooms
- hotels in cultural heritage sites – up to 119 rooms
- hotels in historical environment sites – up to 119 rooms
- large-scale investment projects (amusement parks, water parks, ski resorts) – from 50 to 119 rooms
- modular non-capital accommodation facilities (glampings) – from 25 to 119 rooms
Subsidy amount:
- 100% of the interest rate on the loan, but not more than the key rate of the Central Bank of the Russian Federation in effect on the date of application
- minimum amount of interest paid by the recipient (excluding subsidy):
- at least 3% (for hotels in historical environment sites)
- at least 6% (for other hotels that are at least 3*)
The support is supervised by:
Ministry of Tourism and Crafts of the Nizhny Novgorod Region
Contact person:
Volkova Ksenia
State support department
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
Preferential lending for the implementation of investment projects in the sphere of tourism development
Recipients: legal entities, individual entrepreneurs
Project requirements:
- for large-scale projects: number of guests (in the year following 2 years after commissioning) – at least 1 million people (amusement and water parks) or at least 450 thousand people (ski resorts)
- for hotels: category – at least 3*, area – from 5,000 m2 (or 120 rooms)
- for multifunctional centers: hotel area – atleast 10% of the total area of the center
Loan amount:
- up to 17.3 million rubles per 1 room – reconstruction of hotels and multifunctional centers
- up to 23.1 million rubles per 1 room – construction
- 15 thousand per 1 guest per year – for the implementation or large-scale projects (amusements and water parks, ski resorts)
- maximum loan amount depends on the category of objects and cannot exceed 80% of the total cost of the project
Subsidies for the implementation of investment projects for the creation of modular non-capital accommodation facilities
Subsidies include financial support and/or reimbursement of costs for the acquisition and installation of modular non-capital accommodation facilities equipped with electricity, water supply and sanitation, as well as the improvement of adjacent territories.
Recipients: legal entities, individual entrepreneurs
Project requirements:
- accommodation facility – factory-made, intended for year-round stay of tourists, total area – not less than 15 m2
- the type of permitted use and category of the land plot correspond to the intended purpose of the subsidy funds
Subsidy amount:
- up to 50% of the total cost of the project, but not more than 1.5 million rubles per 1 room
- an unlimited number of applications can be submitted
The support is supervised by:
Ministry of Tourism and Crafts of the Nizhny Novgorod Region
Contact person:
Volkova Ksenia
State support department
NON-TAX SUPPORT MEASURES INCLUDE:
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 10 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:
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 – 5-2000 million rubles
- Interest rate – 3%, 5% per year
- Loan period – up to 7 years
Loans are provided for the following financing programs:
- Development projects
- Components
- Leasing projects
- Labelling of goods
- Labor productivity
- Car parts
Responsible authority:
Consultation Center of the Industrial Development Foundation
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
