– Understanding that business today is in a difficult economic environment, we have to take these steps, knowing that this will ultimately reduce tax revenues. But we encourage owners of premises to support our initiative so that they are not raised and lowered the rent. So, we save small and medium businesses, to have someone to rent the retail space, says the head of the region Ivan Belozertsev.

In respect of immovable property, the tax base is determined as cadastral value, the tax rate in 2020 is reduced to 1.6 percent, in 2021 it will reach 1.8 percent in 2022 and future years – two percent.

the Owners of the property, the tax which shall be calculated based on the average annual value of the provided privilege in return for reducing their rents for tenants of the most affected areas. The amount of tax payable will be reduced by the amount of the rent reduction.

the Corresponding changes to the regional tax law approved by Legislative Assembly of the Penza region in April of this year.

Provided the delay and exemption from payment of rental payments in the current year for objects in regional and municipal property. At the beginning of June, a total of 546 additional agreements for deferment, reduction and exemption of rents of 54 landlords in respect 601 of the object state and municipal real estate property totaling more than 12.5 million rubles.

In a number of municipalities also provide benefits for land tax owners of real estate, provided the postponement of the payment of rent, or reduce the amount of the fee to tenants provided that they carry out business activities in the most affected areas. According to preliminary estimates the shortfall of incomes of local budgets will amount to 1.2 million rubles.

the municipalities have reduced the amount of unified tax on imputed income by the correction coefficients K2 with the spread of period of validity from 1 January 2020. For example, in the city of Penza, where the largest number of small businesses, the decision to reduce the correction factor K2 by 25 per cent for retail trade in food products and drugs. Also set the minimum value of the coefficient K2 for the services on transportation of passengers by buses of small and large capacity. For other types of activities correction factor reduced by 50 percent.

In Kamensky district decided to reduce the correction factor K2 20 percent for retailers of non-food goods and organizations, Oka��yuusha services in repair and maintenance of motor vehicles, 30 percent for transport services, 50 percent for businesses that offer catering services.

– it Should be noted that for organizations and individual entrepreneurs from the affected industries on six months of extended deadlines for tax payment and advance payment (excluding VAT), and insurance premiums. This measure is used nearly five thousand subjects of small and average business, the amount of the released funds made 382,2 million rubles, – said the Minister of economy of the Penza region Sergey Kapralov.

From may 18, the opportunity to defer the payment of taxes and fees was also awarded to the landlords who provided the postponement of the payment of rent under leases of commercial properties, and corresponding to the two criteria. First, code the main type of activity sounds like “renting and operating of own and leased real estate”. Secondly, the immovable property should be included in the list of objects in respect of which the tax base is determined as cadastral value.


Under the regional Fund of business support “hot line” where you can specify details about the measures of state aid on regional and Federal levels. Phone 8-800-555-19-58.