Law of the KBR No. 57-RZ dated July 26, 2010
Decree of the Government of the KBR No. 202-PP dated August 22, 2012

Exemption from payment of property tax on property created or acquired for the implementation of investment projects in the amount of:

• 100% of the tax amount if the project cost is not more than 1 billion rubles
• 60% of the tax amount if the project cost exceeds 1 billion rubles but is not more than 2 billion rubles
• 30% of the tax amount if the project cost exceeds 2 billion rubles

Reduction of the corporate profit tax rate payable to the republican budget of the KBR by 4.5 percent. Valid during the payback period of the investment project.

Law of the KBR No. 44-RZ dated November 16, 2015
Decree of the Government of the KBR No. 218-PP dated October 26, 2021

Criteria that large-scale investment projects must meet:

• the cost of the investment project is at least 300 million rubles;
• increase in the number of jobs in the municipality by at least 50 jobs;
• annual tax revenues to the consolidated budget of the KBR will increase by at least 3 million rubles, excluding established tax and lease payment benefits;
• the investment project meets certain sectoral indicators;
• for the implementation of a project using agricultural land, the declared total area does not exceed 10 hectares

Decree of the Government of the Russian Federation No. 1704 dated October 19, 2020; Decrees of the Government of the KBR No. 291, 292-PP dated December 30, 2021

Full reimbursement of costs for the creation of an infrastructure facility is provided during the implementation of a new investment project (NIP).
For a project to be included in the list of NIPs and to receive the support measure, the investment project must meet the following criteria:

• cost - at least 50 million rubles;
• the presence of expenditures from the republican budget of the Kabardino-Balkarian Republic for the implementation of budget investments in the infrastructure facility (facilities) for the purpose of implementing a new investment project at the expense of released funds;
• compliance with sectoral priorities.