FOR EXISTING ENTERPRISES

DESCRIPTION

The industrial potential development and the innovative industries and research promotion is one of the key areas of the Moscow investment policy. In 2015-2016, the Moscow Government developed a mechanism to provide comprehensive support to effective efficient enterprises and technoparks.

Enterprises and organizations that will be assigned the industrial complex, technopark or industrial park status will be able to receive property tax, profit tax, land tax, rental and other benefits.

The overall tax burden reduction for industrial complexes, technoparks, industrial parks ranges from 17% to 25%, depending on the status assigned.

These support measures ensure the creation of highly paid jobs, the further development of industrial production in the city’s core territories, as well as localization and import substitution.

To date, the Moscow Government has decided to assign the industrial complex status to 49 companies. In addition, 36 companies have been assigned the Technopark status, and 10 companies have the Anchor Resident status. The total land area of the enterprises that have received the statuses is about 488.9 hectares, and the number of jobs is more than 102,400. In turn, the volume of investments made by these companies over 5 years amounted to more than RUR 91 bn.

SUPPORT MEASURES

The assignment of the Industrial complex, Technopark or Industrial Park statuses allows to receive regional tax and land rental benefits. The tax burden reduction ranges from 17% to 25%.

Profit tax Land tax Property tax Land rent
CURRENT RATES
17% Up to 1,5%
of the cadastral value

1,6%
of the cadastral value for retail and office facilities in 2018

2,2%
of the book value for other facilities

up to 1,5%
of the cadastral value

Preferential rates for status holders:

INDUSTRIAL COMPLEX
12,5%
decrease by 26%*
20%
of the calculated tax amount
decrease by 80%
50%
of the calculated tax amount***
decrease by 50%
0,3%
of the cadastral value
decrease by 80%
INDUSTRIAL PARK
12,5%
decrease by 26%*
0,7%
of the calculated tax amount
decrease by 99,3%
tax exemption 0,01%
of the cadastral value
decrease by 99,9%
TECHNOPARK

12,5%
decrease by 26%*

Current rate: 17%

0,7%
of the calculated tax amount
decrease by 99,3%
tax exemption 0,01%
of the cadastral value
decrease by 99,9%
TECHNOPARK ANCHOR RESIDENT

12,5%
decrease by 26%*

Current rate: 17%

- - -

The statuses of an industrial complex, technopark, industrial park, technopark anchor resident are assigned for a period of up to 10 years and are subject to mandatory annual confirmation.


* - in terms of the profits received from the Moscow investment priority projects for organizations subject to investment activities; in terms of real estate for the technopark / industrial park management company, anchor residents
** - from 2017 to 2020 
*** - in relation to real estate

RECIPIENTS OF SUPPORT


INDUSTRIAL COMPLEX STATUS

SUPPORT MEASURES ARE PROVIDED TO

the owners and holders of the right for the capital structures economic or operational management, using these facilities to conduct manufacturing, research and development activities, as well as other activities, if there are affiliated leaseholders engaged in manufacturing, research and development.


TECHNOPARK STATUS

SUPPORT MEASURES ARE PROVIDED TO

the owners and holders of the right for the economic or operational management of capital structures, as well as the parts thereof, using those for scientific research and development, information and communication, and/or manufacturing, technical testing, research, analysis and certification.


INDUSTRIAL PARK STATUS

SUPPORT MEASURES ARE PROVIDED TO

the owners and holders of the economic management or operation management rights for capital structures, using these facilities to conduct manufacturing activities. They may carry out activities in the field of science, IT, communications, technical testing, research, analysis and certification within the process cycle.


TECHNOPARK / INDUSTRIAL PARK ANCHOR RESIDENT

SUPPORT MEASURES ARE PROVIDED TO

a legal entity or an individual entrepreneur carrying out activities in the field of research and development, information and communication, technical testing, research, analysis and certification, manufacturing in the territory of a technopark or an industrial park.


When the technopark/industrial park status is granted, the status of the technopark / industrial park management company shall be assigned automatically. There is a separate procedure for obtaining the anchor resident status (for more details, see the Decree of the Moscow Government “On Industrial and Investment Policy Measures in Moscow”).

The statuses of industrial complex, industrial park, industrial park are assigned for up to 10 years and shall be obligatorily confirmed every year.

The industrial park status can be obtained only if there is a document confirming the entry of the industrial park and industrial park management company information in the register of industrial parks and industrial park management companies, in accordance with Decree of the Russian Government No. 794 dated 4 August 2015 “On industrial Parks and Industrial Park Management Companies”.

  • The status application may include one or more land plots and should include all the capital structures located within these plots. At the same time, the industrial complex, industrial park, industrial park statuses cannot be assigned to a facility under construction, a facility that may include unauthorized buildings, a land plot with no capital structures.
  • The applicant shall have the ownership or other rights for the land plots.
  • If a Technopark status application is submitted for a part of the capital structure (premises), those shall be located in the same building.

REQUIREMENTS

PROCEDURE

IPP REGISTER

Regulatory Legal Framework

«Report on facts noted when performing approved procedures on investments in real estate»
Decision of the Moscow City Government No. 38-PP of 11 February 2016 “On measures for implementing Moscow’s industrial and investment policy” (as amended by decisions of the Moscow City Government No. 288-PP of 24 May 2016, No. 518-PP of 22 August 2016, No. 614-PP of 27 September 2016 and No. 740-PP of 15 November 2016)
Law of the City of Moscow No. 54 of 07 October 2015 “On the investment policy of the City of Moscow and on state support for investors”
Law of the City of Moscow No. 52 07 October 2015 “On setting the profit tax rate for organisations – investors, managing companies of technoparks and industrial parks, anchor residents of technoparks and industrial parks”
Law of the City of Moscow No. 51 of 07 October 2015 “On amending Article 4 of Law No. 64 of the City of Moscow of 5 November 2003 and Article 3.1 of Law No. 74 of the City of Moscow of 24 November 2004 ‘On land tax’”
Application form for industrial complex, technopark or industrial park status

CONTACTS

TO RECEIVE ASSISTANCE IN APPLICATION SUBMISSION AND OTHER ISSUES RELATED TO IPP STATUS ASSIGNMENT, PLEASE CONTACT:

Nikita S. Ivanov

Support of industrial complex status applicants

Moscow Department of Investment and Industrial Policy

Moscow, 1 Krasnogvardeisky drive, 21/1, OKO Tower

Phone:+7 (495) 620-20-00, ext .22014
Email: IvanovNS1@mos.ru

ANASTASIA A. NOVOZHILOVA

Dupport of industrial park, industrial park anchor resident status applicants

Technological Infrastructure Development, Department of Entrepreneurship and City Innovative Development

125009, Russia, Moscow, Voznesensky lane, 22

Phone:+7 (495) 620-20-00, ext .11386
Email: NovozhilovaAA@mos.ru

Marina V. Emelina

Moscow City Investment Agency, Government of Moscow

119019, Moscow, Novy Arbat street, 1/1

Phone:+7 (495) 691-0943
Email: EmelinaMV@gaui.mos.ru

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