The government has approved regulations on the reimbursement by municipalities of investors’ costs within the framework of the SEZPK mechanism.

Published on: 2026-07-06

Source: Government of the Russian Federation –

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Municipal entities will be able to reimburse investors’ expenses within the framework of agreements on the protection and encouragement of capital investments (APCIs). Previously, this right belonged only to the regions. The regulations on the procedure for such reimbursement were signed by Prime Minister Mikhail Mishustin.

The decision will enable the launch of an additional mechanism for reimbursing companies’ expenses related to the creation, modernization, and reconstruction of transport, energy, utilities, social, and digital infrastructure facilities necessary for the implementation of investment projects, as well as for the payment of interest on loans and borrowings. Compensation will be provided in the form of a subsidy funded by paid taxes or in the form of a tax deduction.

The amount of such compensation will be up to 50% of the costs for constructing supporting infrastructure facilities used for the implementation of the investment project, and up to 100% for auxiliary infrastructure facilities. At the same time, the amount of reimbursement should not exceed the amount of taxes paid. To receive it, companies must submit to the Ministry of Economic Development documents confirming the size of the incurred expenses. The new decrees have also optimized the lists of such documents.

The SEZC mechanism, which guarantees the immutability of conditions for the implementation of large investment projects, was launched by the Government in 2020, becoming one of the key tools for supporting investment activity. It allows businesses to maintain conditions regarding taxation, land use, urban planning activities, and government support measures even in case of changes in the country as a whole, as well as partially reimburse costs for infrastructure and interest on loans and credits.

The resolutions have been prepared to implement the new provisions of the federal law “On the Protection and Promotion of Investments in the Russian Federation,” which granted the Government the authority to establish requirements for the reimbursement procedure of investors’ expenses within the framework of Special Investment Protection Zones (SIPZ) by local self-government bodies.

During his speech at the plenary session of the XVI international exhibition “Innoprom,” Mikhail Mishustin noted that within the framework of agreements on the protection and promotion of investments, dozens of large-scale initiatives are being implemented. “Many of them are industrial projects, which means thousands of jobs across the country,” said the Prime Minister.

The signed documents have made amendments to the October 31, 2025, number 1709.

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