Investment Contract
Investment Contract – a contract for the implementation of an investment project, providing for the making of investments and granting of investment preferences, concluded between the investor and the authorized investment body in accordance with the provisions of the model contract.
Investment Priority Project:
- Establishment of new production facilities with the volume of investments by a legal entity in the construction of new production facilities of at least 2,000,000 MCI (approximately USD 16.6 million).
- Expansion and/or modernization of existing production facilities with the volume of investments by a legal entity in the modification of fixed assets and existing production capacities producing products, including modernization, of at least 5,000,000 MCI (approximately USD 41.5 million).
- Creation of new investment objects in the food and light industry sectors with the investment volume by a legal entity of at least 1,000,000 MCI (approximately USD 8.3 million).
- Creation of facilities capable of meeting tourist needs in priority tourist areas with the investment volume by a legal entity of at least 200,000 MCI (approximately USD 1.6 million).
Advantages of the Investment Contract
Investment Project:
- Exemption from customs duties and VAT on imports
- Government in-kind grants
Investment Priority Project:
- Exemption from customs duties on imports
- Government in-kind grants
- Tax preferences – Corporate Income Tax (CIT), property tax, and land tax
Conditions for Granting Preferences for an Investment Priority Project
State Participation Share:
- In the mechanical engineering sector, including foundry production and methane extraction from coal seams – maximum 50%
- In all other sectors – maximum 26%
Permitted Duration of State Participation:
- In the mechanical engineering sector, including foundry production – up to 20 years from the date of registration of the investment contract
- In all other sectors – up to 5 years from the date of registration of the investment contract






