Instruments for supporting the Samara region’s investors

Investment areas

Investment
policy statement The Governor’s
Investment message Investment
strategy until 2030

Investment memorandum

An investor implementing an investment project with the cost of 300 million rubles and more in the territory of the Samara region is entitled to conclude an investment memorandum with the Government of the Samara region.

Upon conclusion of the investment memorandum the investor will be provided with the state curator and the preferential treatment, including the provision of assistance in solving procedural questions related to organization of business in the Samara region, organization and giving presentations of the investment projects.

More detailed information is set out in the Resolution of the Government of the Samara Region dated September 18, 2014 No. 582.

Assignment of the status of a strategic investment project

An investment project that is implemented on the territory of the Samara Region can be included in the list of strategic projects. The implementation of strategic investment projects of the Samara region has priority importance in the activities of the Government of the Samara region.

More detailed information, as well as the criteria for assigning a strategic status are set out in the Resolution of the Government of the Samara Region dated November 23, 2016 No. 671.

Subsidies

A wide range of industry support measures is presented in the Samara region. Organizations of the Samara region can apply for subsidies in the industry, construction, agriculture, and tourism.

More information can be viewed in the support measures section on the Invest in Samara website.

Tax privileges

Type of support	Tax rate	The Samara region (including industrial parks)	Monotowns (Oktyabrsk, Novokuibyshevsk, Pohvistnevo)	Special Economic Zone “Togliatti”	Priority development territory “Togliatti” Priority development territory “Сhapaevsk”
Corporate property tax	2.2%	0% Project up to 100 million rub. - 2 years Project from 100 to 500 million rub. - 4 years above 500 million rub. - 5 years	0% 4-7 years	0% during 10 years	0% during 10 years
Corporate profit tax	20%	16.5% Project from 100 to 500 million rub. - 4 years above 500 million rub. - 5 years	16.5% 6-7 years	2% in the first 5 years 7% in the next 5 years 15.5% till 2059	2% in the first 5 years 12% in the next 5 years
Transport tax	depends on the type of transport vehicle	depends on the type of transport vehicle	depends on the type of transport vehicle	0% for 10 years	depends on the type of transport vehicle
Land tax	depends on the category of the land	depends on the category of the land	depends on the category of the land	0% for 5 years	0% for 10 years
Custom duties	depends on the tax object	depends on the tax object	depends on the tax object	0%	depends on the tax object

Guarantees

Government guarantee of the constituent entity of the Russian Federation is a type of a debt security under which the constituent entity of the Russian Federation (guarantor) is obliged upon the occurrence of the event specified in the guarantee (guarantee event) to pay the person to whom the guarantee is issued (beneficiary) upon his written request the sum of money specified in guarantee from the budgetary funds of the constituent entity of the Russian Federation in accordance with the terms of guarantor’s obligation to be responsible for the fulfillment by the third party (principal) of its obligations towards the beneficiary.

Government guarantees ensure due performance of loan debtor’s obligations occurring due to the implementation of the investment projects in front of the creditor, they are provided on the basis of open tenders. In accordance with the budget legislation government guarantees are provided under the law on a budget for the corresponding financial year and for the target period.

Consultations

Investors implementing the investment projects in the territory of the Samara region are entitled to receive informational, organizational and legal support:

assistance of governmental authorities of the Samara region when contacting federal governmental authorities, local self-governing authorities and organizations;
assistance of governmental authorities of the region in selection of grounds and land plots in accordance with the characteristics of the investment project;
provision of information on investment and innovation projects which are planned to be implemented in the territory of the Samara region, on vacant production spaces, land plots;
provision of methodological assistance during organization of exhibitions and fairs of the investment projects, in organization of publication of information and analytical materials about the investment activity.

Private-public partnership

In the present conditions of budget deficit the vital task is to develop new instruments which will allow substituting budget investments to construction and upgrading of the infrastructure by private investments and, at the same time, to minimize financial expenses for these purposes.

Currently there is a structure of cooperation among the governmental authorities of the Samara region, local self-governing authorities, state enterprises and possible private partners during structuring and implementation of projects with the use of the mechanisms of private-public partnership.

Exclusive implementation scheme is designed for each PPP project. In particular, inter-departmental work group is formed and it analyses if it is rational to use the PPP model, works out a road map, forms the legal, organizational and financial project implementation schemes as well as provides support at each stage of project implementation. The work group consists of the representatives of governmental authorities, local self-governing authorities and other interested departments in accordance with the industry and territory affiliation of the project.

Currently the work is in progress on three contractual-legal forms:

concession agreements concluded in accordance with the Federal law “On concession agreements”;
Private Public Partnership agreements concluded in accordance with the Federal law “On Private Public Partnership, Municipal Private partnership in the Russian Federation and Amendments to some regulatory acts of the Russian Federation”;
Contractual forms (investment agreements, investment memorandums, agreements for social and economic cooperation, tenancy agreements, leasing agreements etc.)