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Advantages

Tax Incentives

Tax

Tax rate,
no including exemptions

Tax rate, including
exemptions,%

Exemption period

Grounds for preference
and exemptions

Corporate income tax
levied by the
regional government

(payable once the first
profit is received)

17%

until 2024

Clause 1 Article 284,
the Tax Code of the Russian Federation

0%

First 5 years

Clause 1 Article 7.2,
the Law of Pskov
Region of 12.10.2005 No. 473

5 %

6-10 years

13.5%

11 years and beyond

Corporate income tax
levied by the federal government

3%

until 2024

Clause 1 Art. 284, part 2,
the Tax Code of the
Russian Federation

2%

during SEZ existence
(49 years)

Clause 1.2-1, Art. 284,
part 2,
the Tax Code of
the Russian Federation

Property tax

2.2%

Art. 2 316-OZ, the Law of
Pskov Region

0%

10 years from the month
following the month
of property registration

Clause 17 Art. 381.
the Tax Code

Land tax

1.5%

 

Clause 1 Article 394, the
Tax Code of the Russian Federation

0%

for 5 years from the
commencement of
ownership
of each land plot

Clause 9 Art. 395,
the Tax Code

Motor vehicle tax

10-500 rub/hp

224-OZ, the Law of Pskov Region

0%

(except for cars, water
and air vehicles with
an engine power of
more than 250 hp)

10 years from the
vehicle registration

Article 7.2, the
Law of the Pskov
Region of 12.10.2005. 
No. 473

Depreciation rate

Increased

2, applicable to the tenant’s own depreciable
fixed assets

Clause 3 Art. 259.3,
the Tax Code of
the Russian Federation

Free Customs Zone

Moglino SEZ is a free customs zone providing gainful opportunities to investors focused on international operations and to companies targeting the domestic market. The free customs zone regime implies preferential customs clearance and complete absence of customs charges and import or export duties as well as absence of non-tariff regulatory measures and waiving bans or restrictions on goods of the Customs Union.  

SEZ tenants get the opportunity to save on customs duties, VAT on the import and export of raw materials, equipment, components, building materials and vehicles used for manufacturing in Moglino SEZ. 

Advantageous Location

The unique location and excellent transport accessibility provide unlimited business opportunities.

Pskov has an advantageous geographical location: 300 km from Riga (Latvia), 360 km from Tallinn (Estonia), and 440 km from Vilnius (Lithuania).

Pskov is 750 kilometers from Moscow and 278 kilometers from St. Petersburg.

FREE land plots

Administration fee only (310 rubles per year/hectare)

After the construction project has been completed, the tenant has the right to purchase the land plot. The plot buyout price starts from 6,902 rubles per hectare.

The demarcation layout can combine several plots. Plots are available in any configuration, starting from 1.5 hectares.

Business-ready Infrastructure

Moglino SEZ is completely ready for tenants and their manufacturing facilities. Some of the factories have already started manufacturing products. The availability of substantial generation capacities means that any manufacturing company can be provided with the required and cost-efficient energy resources:

The utilities are set up and ready to go. The tenant has to extend the lines to his plant from the existing hookup points. The investor does not waste time on building roads, laying gas, water and electricity lines, permits and approvals. Moreover, connection to the existing utility systems is absolutely free.

The quality of the utility infrastructure: all infrastructure facilities of Moglino SEZ were put into operation in 2016-2017, thus being in the prime of their service life.

One Stop Shop

The Moglino SEZ management company relies on the One Stop Shop approach in providing consulting services, namely: preparing business projects, including business plans, searching for co-financing programs, assessing the risks of their implementation and interacting with regional and federal governments.

Full Project Support

The management company of Moglino SEZ, using the one-stop-shop approach, provides consulting services, including preparing business projects and business plans, the search for co-financing sources, assessment of the risks of their implementation and solving issues of interaction with the institutional environment of the regional and federal levels.

Government Support

Moglino SEZ was created in accordance with the decree of the Government of the Russian Federation dated July 19, 2012 No. 729 "On the creation of a special economic zone of industrial and production type on the territory of the Pskov district of the Pskov region."

In accordance with Article 38 of the Federal Law "On Special Economic Zones in the Russian Federation" of July 22, 2005 N 116-FZ, tenants of special economic zones are provided with a guarantee against adverse changes in the legislation of the Russian Federation on taxes and fees. In other words, any acts of the legislation of the Russian Federation on taxes and fees, laws of the constituent entities of the Russian Federation on taxes and fees, regulatory legal acts of local governments on taxes and fees that worsen the position of taxpayers who are SEZ tenants, with the exception of acts of legislation of the Russian Federation on taxes and fees relating to the taxation of excisable goods are not applied to SEZ tenants during the term of the business agreement.

Besides, the interests of investors in the Pskov region are protected by: the Law of the Pskov Region "On tax benefits and state support for investment activities in the Pskov region", October 12, 2005, No. 473 and Federal Laws "On investment activities in the Russian Federation carried out in the form of capital investments”, “On Foreign Investments in the Russian Federation” and Federal Law of December 31, 2014 N 488-FZ “On Industrial Policy in the Russian Federation”.


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