An enterprise that has confirmed the first category Moscow investor status may get a preferential rate for the regional income tax equal to 12.5%; 8% for the second category.
Until January 1, 2023, industrial complexes and technoparks can choose one of the preferences: a profit benefit according to its status (now it is 12.5%) or an investment tax deduction. At the same time, they still have property and land privileges, that means, an enterprise can have two statuses (an industrial complex and a Moscow investor) and decide which income privilege is more profitable for it to use.
An investment tax deduction could be an alternative to federal special investment contracts. Thus, when the Moscow Government introduces an alternative support option, i. e. an investment tax deduction for income tax, it will help create the conditions for implementing the priority areas of the Moscow industrial development, the development and implementation of innovative technologies, the fixed assets renewal and investment activity increase.