TAX INCENTIVE | OFF- SEZ RATE | RATE AT THE MAKSIMIKHA SEZ | TERM | |
Income tax | 20 % | 2 % |
0% regional part 2% federal part |
8 years |
7 % |
5% regional part 2% federal part |
9 -14 years | ||
15,5 % |
13,5% regional part 2% federal part |
from 15 years up to 2069 | ||
Property tax | up to 2.2% | 0 % | for a term of 10 years | |
Land tax | up to 1.5% | 0 % | for a term of 5 years | |
Transport tax | up to 1.5% | 0 % | for a term of 5 years | |
Option to apply a multiplying factor to the depreciation rate, but no more than 2. RF legislation on taxes and fees that worsen a resident’s situation is not applicable to SEZ residents within the term of the implementation agreement. |
"FREE CUSTOMS ZONE" (FCZ) CUSTOMS PROCEDURE
The geograhical location of the Maksimikha SEZ gains access to Moscow and Moscow Region’s labor market, which labor force indicators remain the highest in the Russian Federation.
The proximity of leading universities, establishments of secondary professional and initial vocational education, as well as scientific institutes and centers.
Educational establishments located within the Domodedovo city district provide training of specialists for the individual needs of the enterprise. Since 2014, the professional college "Moskovia" has been successfully implementing targeted training programs for enterprises in the Moscow region.