Ru De

Support
measures

Tax benefits

Article 26.18 of Law No. 151/2004-03 of the Moscow Region dated 24 November 2004
In case of investing in
a new construction facility
worth > RUB 50 mln
Income tax
15,5%
until 1 January 2023
Property tax
0%
for 4 years
Regional Investment
Project (RIP)
Total investment
> RUB 50 mln
Income tax
10%
until 2027
Property tax
0%
for 4 years
Article 26.15 of Law No. 151/2004-03 of the Moscow Region dated 24 November 2004
In case of investing in project
> RUB 50 mln
Income tax
15,5%
until 1 January 2023
Property tax
from 0% to 1.5%
for a period of 1 to 5 years
Investment Tax
Deduction
According to certain types of economic activity
Profit tax reduction to
10%
For an amount commensurate with investments in a 3-7 depreciation group

until 1 January 2029
Article 26.10 of Law No. 151/2004-03
of the Moscow Region dated 24 November 2004
Benefits for SEZ residents
Income tax
(regional)
0%
8 years
5%
from 9 to 14 year
13,5%
starting from 15 year
Income tax
(federal)
2%
property
0%
for 10 years
transport
0%
for 5 years
land
0%
for 5 years
social payments
30%
since 2020

Subsidies

To purchase equipment
for small and medium-sized enterprises
up to RUB 10 mln
but not over 30% of the actual
costs incurred (purchase)
or
up to RUB 5 mln
but not over 70% of the actual
first installment paid (finance lease)
To develop
utility infrastructure facilities
Water supply, power supply, gas supply, local treatment facilities, non-public railway tracks, motor roads, heat supply
up to RUB 80 mln*
in case of investing
from RUB 100 mln to 1 bln
up to RUB 100 mln*
in case of investing from RUB 1 to 5 bln
up to RUB 200 mln*
in case of investing from RUB 5 bln
*but not over 10% of the total investment in the project

Preferential financing

Microfinance
Fund of the Moscow Region
up to RUB 5 mln
Rate
from 8% to 10.4%
Period
up to 3 years
  • to develop business
  • for start-ups
  • current assets
Industrial Development
Fund of the Moscow Region
from RUB 20 mln
up to RUB 150 mln
Rate
from 1% to 5%
Period
up to 5 years
  • to acquire equipment
All programs and terms can be
found at www.frpmo.ru
Industrial Development
Fund
up to RUB 5 mln
up to RUB 500 mln
Rate
from 1% to 5%
Period
up to 5 years
All programs and terms can be
found at www.frpmo.ru

For more information contact

Evgeny Dneprov
Head of Investment Projects Support Department
+7 (495) 280 79 84 ext. 114, +7 (916) 176-93-24
e.dneprov@mosregco.ru