Preferential rate of the regional part of income tax gives:
- 12.5% – for organizations that received the status of a Moscow Investor of the 1st category;
- 8% – for organizations that received the status of a Moscow Investor of the 2nd category.
Due to the benefits, it is possible to write off:
- In terms of regional tax - up to 90 % of investments in fixed assets;
- In terms of federal tax - up to 10 % of investments in fixed assets.
The unused amount of benefits can be performed for more than 7 subsequent tax periods.