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(Русский) Меры поддержки

(Русский) Инвестиционный налоговый вычет

Investment tax deduction (ITD)

Investment tax deduction (ITD) – the amount of expenses for the acquisition, manufacture, delivery, and modernization of fixed assets (FA), which is allowed to reduce the income tax.


The procedure and conditions for applying the Investment tax deduction are set out in article 286.1. Tax Code of the Russian Federation Download

In order to stimulate investment activity in the Sakhalin region, a measure of state support for investment activities in the Sakhalin region was introduced in the form of an investment tax deduction for investment entities in the extractive and processing industries (amendments to the Law of the Sakhalin region of 27.09.2002 No. 362 “On corporate income tax benefits”). Download

The company has the right to independently choose the mechanism for reimbursement of the cost of FA:

The main limitations for the application of ITD

Only for FA that have been put into operation since 01.01.2018

Only for FA with a standard service life of 3 to 30 years (inclusive)

NOT APPLICABLE for RIP(regional investment project) participants, for residents of the PDA (priority development area) , Free Port of Vladivostok (FPV)

Economic activities:

  1. Food production
    2. Malt production
    3. Production of soft drinks; production of mineral water and other bottled drinking water
    4. Coal mining
    5. Production of concrete products for use in construction
    6. Production of gypsum products for use in construction
    7. Production of commercial concrete
    8. Production of construction metal structures and products
    9. Mining of decorative and building stone, limestone, gypsum, chalk and shale.
    10 Sawing and planing of wood
    11. Production of plastic products used in construction
    12. Construction of residential and non-residential buildings
    13. Fishing
    14. Construction of automobile roads and highways
    15. Construction of bridges and tunnels

Parameters of investment tax deduction for the Sakhalin region

The law of a subject of the Russian Federation may establish certain parameters of ITD within the limits provided for by the Tax Code of the Russian Federation Tax Code of the Russian Federation Law of the Sakhalin region
The maximum amount of FA costs that reduces the regional portion of income tax no more than 90% of FA costs 50% of FA costs
Minimum retained rate for the regional portion of income tax at least 5% 8,5%

The basic principle of the calculation (example)

Purchased fixed assets for 5 million rubles.
In the reporting period, a profit of 10 million rubles was received.
Deduction Federal part Regional part
Income tax (IT) without ITD 10 million rubles * 3% = 0.3 million rubles 10 million rubles * 17% = 1.7 million rubles
Obligatory part of the IT to be paid with ITD no at least 5%:
10 million rubles * 5% = 0.5 million rubles.
ITD 10%:
5 million rubles * 10% = 0.5 million rubles
90% or less:
5 million rubles * 90% = 4.5 million rubles
Income tax payable with ITD ITD> IT (f), so the IT(f) is not paid, and part of the unused ITD in the amount of 0.5 – 0.3 = 0.2 million rubles is transferred to the next period ITD > IT (r), but the minimum mandatory part of the IT (r) = 0.5, million rubles. On the next tax period ITD is transferred = 4,5 – (1,7 – 0,5) = 3,7 million rubles