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Support Measures and Programs
Tax benefits and other local benefits for business running investment projects in Udmurtia
Being and remaining the most business-friendly region is one of the key goals of the Government of Udmurtia. The republic realizes well how important it is to promote a comfortable business-friendly environment to operate and grow in this sector. That is why support measures are offered and regularly improved — both for local start-up companies and for companies planning to launch production in Udmurtia. These efforts deliver results:
76,842 small and medium-sized businesses (registered)
129,043 self-employed (involved)
Every 4th resident works in the small and medium -sized business sector
6 years being in TOP-3 of regions with the lowest level of administrative pressure on business
1st PLACE in the Volga Federal District for the number of registered small and medium sized businesses per 1,000 people
Tax benefits for residents of territories of advanced socio-economic development
Two territories of advanced development operate in Udmurtia: Sarapul and Glazov (TAD). Potential investors can count not only on assistance in finding suitable areas/territories and support while production launch preparation but also on special tax benefits.
USN: 2% for "Income" base; 5% for "Income minus expenses" — valid until the end of the advanced territory operation period.
Profit tax: 9% for the first 5 years since the date first profit achieved; 12% for years 6−10 (standard current rate is 25%).
Property tax: 0% for the first 5 years; 1.1% thereafter (standard rate 2.2%).
Land tax: 0% for the duration of the TOR (standard rate 1.5% of cadastral value).
Tax Benefits
Udmurtia uses all opportunities provided by federal law to run business with reduced tax rates. This helps to lower start-up costs for new businesses, allowing them to save resources and invest them in equipment, construction, renovation or rental of production facilities and staff hiring.
Reduced rates for businesses using the Simplified Tax System (USN)
1% — for taxpayers with the "income" tax base;
5% — for taxpayers with the "income minus expenses" tax base.
These benefits could be applied only to organizations and sole proprietors whose main economic activity matches the list approved by regional law:
Manufacturing industries (OKVED section C, except classes 11, 12, and 19):
Mail-order and online retail trade (section G, group 47.91, except subgroups 47.91.3 and 47.91.4);
Information and communication activities (section J, classes 61–63);
Real estate operations (section L, class 68);
Professional, scientific, and technical activities (section M, classes 69−75).
Reduced rates of 5% and 14% for "income" and "income minus expenses" respectively remain available for other USN sole proprietors carrying out specific activities listed in Government of the Russian Federation Order No. 4176-r dated 30.12.2025 (this list covers nearly all business types).
For sole proprietors registering for the first time in 2026 so called "tax holidays" are applies — a 0% rate under the USN for activities specified in the same Government Order.
A 0% profit tax rate on the portion distributed to the regional budget applies to companies listed in the tegister of small technology companies. So instead of the standard 25%, businesses will pay only 8%.
Tax benefits for future residents of the special economic zone "Izhevsk"
A special economic zone (SEZ) covering 130 hectares is planned to appear close to Izhevsk. That territory is equipped with energy resources and transport infrastructure. A pool of future residents is currently being formed. Once the SEZ status is granted, companies establishing production here will benefit from the most favorable tax conditions.
Profit tax: 9% for the first 5 years since the date first profit achieved; 12% for years 6−10 (standard rate 25%).
Property tax: 0% for 10 years (standard rate 2.2%).
Land tax: 0% for 5 years (standard rate 1.5% of cadastral value).
Infrastructure development under new investment projects (NIP)
Companies implementing scientific and industrial projects in the agricultural sector can receive a subsidy to reimburse the investor for actual and documented costs; and the municipality receives an interbudget transfer for the creation of an infrastructure facility necessary for the implementation of the NIP.
Funds may be used for engineering surveys, design work, expertise of project documentation, construction, renovation, commissioning of infrastructure facilities and utility connections for both permanent and temporary structures.
Projects with a value of 50 million RUB or more qualify for NIP status.
Support Measures for Agro-Industrial Complex (AIC) Enterprises
Agriculture is one of Udmurtia’s key industrial sectors so support companies receive is under special attention. The republic holds 7th position in Russia for milk production. In addition to standard subsidies, grants, rural development initiatives and programs to retain skilled workers in rural areas. The region offers other targeted support measures.
Property Tax Benefits
Agricultural producers pay reduced property tax rates:
0.5% — if cadastral value is up to 20 million RUB;
1% — if cadastral value is over 20 million and up to 30 million RUB;
2% — if cadastral value is over 30 million and up to 300 million RUB.
Land lease without tender
Investors can lease land without a tender process to implement large-scale investment projects in agriculture, confirming that at least 8 jobs are created, tax revenues to the consolidated budget of the Udmurt Republic is increased and a certain investment volume is met:
Izhevsk and Zavyalovsky district — 50 million RUB;
Other cities (except Kambarka) — 25 million RUB;
Rural districts and Kambarka — 3 million RUB.
Налоговые льготы для резидентов планируемой особой экономической зоны «Ижевск»
Рядом с Ижевском планируется создание особой экономической зоны площадью 130 га. Территория обеспечена энергоресурсами и транспортной инфраструктурой. В настоящее время формируется пул резидентов. После получения статуса ОЭЗ компании, разместившие здесь производство, смогут получить наиболее лояльные условия по налогам.
Налог на прибыль: 9% — первые 5 лет с момента первой прибыли, 12% — 6–10 лет с момента первой прибыли (25% — обычная ставка).
Налог на имущество: 0% — 10 лет (2,2% — обычная ставка).
Налог на землю: 0% — 5 лет (1,5% — обычная ставка от кадастровой стоимости).
Infrastructure Development under New Investment Projects (NIP)
IT companies implementing NIPs may receive subsidies for documented costs, while municipalities may receive interbudget transfers for required infrastructure. Funds can cover engineering surveys, design, expertise, construction, renovation, commissioning and utility connections.
Funds may be used for engineering surveys, design work, expertise of project documentation, construction, renovation, commissioning of infrastructure facilities and utility connections for both permanent and temporary structures.
Projects valued at 50 million RUB or more qualify for NIP status.
Support Measures for IT Companies
The IT sector in Udmurtia has shown stable growth for several years now. IT companies can receive state support after obtaining accreditation from the Ministry of Digital Development of Udmurtia and being added to the Register of Accredited IT Companies.
Financial Support and Benefits
IT-companies may get preferential loans from 1 to 20 million RUB at 6.5% per annum for up to 3 years.
Reduced USN rate in 2026: 1% for "Income" base and 5% for "Income minus expenses".
Subsidies covering 6.5% of salary costs for employees relocated from other Russian regions.
Subsidies covering 80% of interest payments on loans from Russian credit institutions and factoring services — up to 3 million RUB.
Educational Programs
Training at the Academy "Tsifra" education center, funded by the regional program: advanced training and professional retraining courses developed by leading regional IT companies.
"School 21" — free of charge school of digital technologies (opening in 2026). Core training tracks include: backend, frontend, mobile development, GameDev, cybersecurity, Data Science, systems and business analysis, DevOps, high-load service reliability, software testing (QA), bioinformatics, project management and UX/UI design.
Налоговые льготы для резидентов планируемой особой экономической зоны «Ижевск»
Рядом с Ижевском планируется создание особой экономической зоны площадью 130 га. Территория обеспечена энергоресурсами и транспортной инфраструктурой. В настоящее время формируется пул резидентов. После получения статуса ОЭЗ компании, разместившие здесь производство, смогут получить наиболее лояльные условия по налогам.
Налог на прибыль: 9% — первые 5 лет с момента первой прибыли, 12% — 6–10 лет с момента первой прибыли (25% — обычная ставка).
Налог на имущество: 0% — 10 лет (2,2% — обычная ставка).
Налог на землю: 0% — 5 лет (1,5% — обычная ставка от кадастровой стоимости).
Business Accelerator
Udmurtia has launched a business accelerator for SPO veterans and their family members. The 3-month program includes theoretical classes, practical assignments and visits to succeeded regional companies. Through intensive training and mentoring, participants learn business fundamentals, develop their own project or gain tools to improve an existing venture.
Support Measures for Sole Proprietors of the SPO (special military operation)
Udmurtia has developed and actively expands programs to support SPO participants who wish to start their own business. There are special conditions and educational programs to help such citizens gain essential knowledge and start-up capital for their business.
Social Contract
Demobilized SPO participants and their spouses may sign a special contract to launch or run their business. This measure provides:
Up to 350,000 RUB for business activities for sole proprietor or self-employed person;
30,000 RUB for retraining or advanced training courses, including programs to develop business skills.
Налоговые льготы для резидентов планируемой особой экономической зоны «Ижевск»
Рядом с Ижевском планируется создание особой экономической зоны площадью 130 га. Территория обеспечена энергоресурсами и транспортной инфраструктурой. В настоящее время формируется пул резидентов. После получения статуса ОЭЗ компании, разместившие здесь производство, смогут получить наиболее лояльные условия по налогам.
Налог на прибыль: 9% — первые 5 лет с момента первой прибыли, 12% — 6–10 лет с момента первой прибыли (25% — обычная ставка).
Налог на имущество: 0% — 10 лет (2,2% — обычная ставка).
Налог на землю: 0% — 5 лет (1,5% — обычная ставка от кадастровой стоимости).
Contacts
ANO "Corporation for the Development of Udmurt Republic"
Bikmeev Emil Radikovich
Director
udmurt.ru
The Development Corporation of the Udmurt Republic, 2026 г.