This article deals with the issues of creation and development of innovation enterprise infrastructure as a prerequisite for raising the level of its innovative development. This paper discusses the theoretical positions on investments in creation and development of innovation infrastructure facilities: production and processing, information and commercial, economic, legal and financial. Particular attention is paid to the      qualitative content of tax incentives for investment in creation and development of innovation infrastructure. The results of the study can be used for implementation of innovations in enterprises of different economic activity types.