Industrial Complex

This is a special status granted to an operating enterprise for a period of ten years. The company
receives significant tax benefits and the possibility of further development of production, and
Moscow receives stable investment in the economy of the city and new jobs.
WHAT it GIVES
  • 13.5% instead of 17% - the regional part of the income tax;
  • 80 % lower land tax rate;
  • 80% lower rental for land;
  • 50% lower property tax rate.
WHO CAN GET
Manufacturing industries, as well as enterprises working in the field of research and development.
N.B
STATUS REQUIRES ANNUAL CONFIRMATION
HOW TO GET
Formal requirements:

  • registration as a taxpayer in Moscow;
  • no debts on taxes and other obligatory payments;
  • the enterprise is not in the process of liquidation/ bankruptcy;
  • the status of a participant in an innovation cluster in the city of Moscow;
  • capital construction objects (parts of the CCO) and land plots claiming the status must be put on cadastral registration.

Property requirements:

  • property rights must be registered;
  • the main type of permitted use of land plots is production activities and (or) provision of scientific activities;
  • building density – at least 4 thousand m2 / ha (for Troitsk and Novomoskovsk AR - at least 2 thousand m2 / ha);
  • the share of retail, office space, catering, consumer services - no more than 20%.

Economic requirements*
(the first item is required, for the rest it is possible to match only two out of three):

  • wage fund (payroll) – not less than 125.3 million rubles / 1 ha;
  • investments over 5 years – at least 107.9 million rubles / 1 ha;
  • revenue for 1 year – at least 378.8 million rubles/ 1 ha;
  • average monthly salary – not less than 72331 rubles.

* For individual industries, there are industry-specific decreasing coefficients for economic requirements.
List of documents:
  • application for assignment of status (generated automatically on the Moscow investment portal investmoscow.ru);
  • copy of the form No. 1-enterprise;
  • a copy of the cash flow statement for 5 calendar years;
  • copy of corporate income tax declaration;
  • copy of the 6-PIT declaration;
  • copy of corporate property tax declaration;
  • copy of the land tax declaration, if the plots are owned by the applicant;
  • copy of value added tax return;
  • copy of the certificate – confirmation of the main type of economic activity submitted
  • to the Social Insurance Fund of the Russian Federation (SIF)
  • copy of the 4-SIF form;
  • copies of documents confirming the authority of the person to sign and submit documents on behalf of the organization;
  • a copy of the P-2 form (invest);
  • copy of consent to disclose tax secrets;
  • power of attorney for the applicant to carry out actions related to filling an application on behalf of other legal entities.
If the enterprise is engaged in scientific activities other than production, there are additional conditions:

  • Revenue from processing production – not less than 25% of the total revenue (for legal entities having the status of a state research center, a deviation of the specified value is allowed);
  • Revenue from research works in the field of natural and technical sciences - at least 80% of the revenue from all research works.
TIME FOR CONSIDERATION OF THE APPLICATION – AT LEAST 30 WORKING DAYS.
Contacts:

Department of Investment and Industrial Policy of Moscow
Contact phone:

+7 (495) 620-20-00,
ext. 22115, 22155
Services:

You can submit an application through the Moscow Investment Portal in the section:
"Online Services"
E-mail: pressprom@mos.ru
Audience: 16+