Investors in the processing industry will receive favorable tax conditions for 10 years, starting from 2026. Corresponding changes are proposed to the Tax and Customs Codes. About it wrote people's Deputy Daniel Hetmantsev in his TG-channel, reported Dengi.ua .
According to him, it is proposed to introduce a model of compensation of investments through taxes, which encourages business to move away from the raw materials model, investing in the development of infrastructure for processing. In this case, in order to receive benefits, the investor must develop and implement an investment project in the processing industry, namely:
- the essence of the project: construction, modernization, technical and/or technological re-equipment of investment objects in the processing industry, purchase of equipment or land plots for the project implementation;
- investment amount: from EUR 100 thousand to EUR 50 million;
- implementation period - up to 3 years.
Getmantsev also said that the limit of tax and customs benefits that can be received by the investor is determined depending on the amount of actual investment and is:
- for projects with investments from 100 thousand EUR to 1 million EUR - 70% of investments;
- for projects with investments from EUR 1 million to EUR 20 million - 50% of investments;
- for projects with investments from EUR 20 million to EUR 50 million - 30% of investments.
The Nardep pointed out the tax and customs benefits that can be obtained within these limits, in particular:
- exemption from corporate income tax provided that 90% of income comes from the sale of own products, which is the result of processing;
- exemption from VAT and import duty on new equipment (machinery) and its components imported solely for the realization of an investment project in the processing industry;
- local governments will grant privileges on land tax and rent for state and communal land.
