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Index Cards by Country MACEDONIA Index cards by country MACEDONIA FREE ZONES, TECHNOLOGICAL INDUSTRIAL DEVELOPMENT ZONES Index cards realized by the University of Reims, France Conception: F. Bost Data collected by F. Bost and D. Messaoudi Map and layout: S. Piantoni WFZO Index cards - Macedonia Official Terms for Free Zones Year of promulgation of the first text of law concerning the Free Zones Technological Industrial Development Zones 2008 Possibility to be established as Exact number of Free Zones Free Points 15 No TABLE OF CONTENTS Free Zones ..........................................................................................................................................4 General information ........................................................................................................................................................................4 List of operating Free Zones .........................................................................................................................................................5 Contacts ...............................................................................................................................................................................................8 Free Zones Web sites selection ...................................................................................................................................................8 2 WFZO Index cards - Macedonia SERBIA Free Zone Rankovce BULGARIA Free zone Skopje 2 Free zone Skopje 3 Free zone Tetovo Free Zone Delcevo Free zone Skopje 1 Skopje Free Zone Vinica Free zone Stip Free Zone Berovo Free Zone Radovis MACEDONIA Free Zone Kicevo Free Zone Strumica Free Zone Prilep Free Zone Gevgelija Free Zone Struga ALBANIA GREECE FREE ZONES IN MACEDONIA 20 km International borders Elevations (meters) Cities 0 200 500 1000 Free Zones © Sébastien Piantoni - Conception: François Bost EA 2076 Habiter - University of Reims - 2017 Map Projection: WGS 1984 3 WFZO Index cards - Macedonia FREE ZONES GENERAL INFORMATION Official definition “The Technological Industrial Development Zone is a free zone in terms of the customs and tax laws. The Technolo- gical Industrial Development Zone (TIDZ) is part of the customs area of the territory of the Republic of Macedonia, separated from the remaining part of the customs area, being a separately fenced and marked area representing a functional entity in which activities are performed under the terms and conditions prescribed by the Free Zones Law and other applicable laws in which the customs and tax incentives determined by the Free Zones Law and other laws apply. The Technological Industrial Development Zone is established with the aim of developing highly propulsive and modern technologies by introducing economically profitable production and efficient utilization of the resources by applying the highest environmental standards.” “The Technological Industrial Development Zones, or free zones, have been established to host high-tech clean industry production that is export-oriented. Detailed information regarding permissible activities in the free zones is stipulated in Article 35 Paragraph 1 in the Free Zones Law that is available on our website.” http://www.dtirz.com/faq/?q=1#1 Number of free zones 15 Number of active compa- No information nies in Free Zones Main sectors of activity Automotive, textile, manufacturing facility for homeopathic pharmaceuticals, cereals, herbs and vitamins and minerals, etc. Total job numbers No information Distribution of investors USA, Italy, Russia, etc. Exports and sales No information Free zones contribution No information to the national economy Corporate Tax and Incen- Investors in TIDZs are entitled to personal and corporate income tax exemp- tives tion for the first 10 years. Investors are exempt from payment of value added tax and customs duties for goods, raw materials, equipment and machines. Moreover, up to €500.000 can be granted as incentive towards building costs depending on the value of the investment and the number of employees. Land in a TIDZ in Macedonia is available under long-term lease for a period of up to 99 years. Other benefits include completed infrastructure that enables free connection to natural gas, water, electricity and access to a main international road network. Investors are also exempt from paying a fee for preparation of the construction site. Fast procedures for business activity registration are provided in TIDZ that further reduce the costs of setting up. The tax exemptions and incentives available in the TIDZ include: 1. Corporate income tax exemption for a period of up to ten years from the day of commencement of activities in the TIDZ. In order to fully utilise this tax exemption, the investor should start with the business activities no longer than two years after obtaining the official decision for work commencement in the TIDZ; 2. Personal income tax exemption on salary payments for a period of up to ten years as of the moment the investor commences its business activities in the TIDZ i.e. as of the month of first salary payment to the employees; 4 WFZO Index cards - Macedonia 3. VAT exemption on the sales of goods and services within the TIDZ, excluding the sales of goods and services considered as final consumption under the VAT law; 4. VAT exemption on the import of goods into the TIDZ intended for export, excluding the goods intended for final consumption as per the provisions in the VAT Law. 5. Exemption from taxes and other duties related to the utilization of construc- tion land, connections to water, sewerage, heating, gas and the power sup- ply networks. Free Zone law Law on Technological Industrial Development Zones http://dtirz.com/media/1044/ltidz-unofficial-consolidated-text-17-07-2014.pdf http://www.dtirz.com/media/1190/law-in-tidz-eng.pdf LIST OF OPERATING FREE ZONES Surface Name Location Contacts Observations area Free zone Ilinden municipa- 140 ha. Mrs.Margarita Jove- 100% State-owned. Skopje 1 lity. 10 km east of vska V’ckov, Head the capital Skopje, of Department TIRZ http://www.dtirz.com/ on the crossroads Skopje 1, 1041 Ilinden zones/free-zone-skopje-1/ of Corridors 8 and Tel.:+389 2 255 20 00 10. +389 2 255 20 01 5 km, Alexander Email: margarita.vch- the Great Inter- [email protected] national Airport - Skopje Free zone Free zone Skopje 96,75 ha. Mrs.Margarita Jove- 100% State-owned. Skopje 2 2 is located im- vska V’ckov, Head mediately next to of Department TIRZ http://www.dtirz.com/ TIDZ Skopje 1, on Skopje 1, 1041 Ilinden zones/free-zone-skopje-2/ the crossroad of Tel.:+389 2 255 20 00 the Corridors 8 and +389 2 255 20 01 10, 4.6 km away Email: margarita.vch- from E-75 Highway. [email protected] Alexander the Great Internatio- nal Airport is 6 km away from the Free zone Skopje 2. Free zone 10 km east of the 43.84 ha. Mrs.Margarita Jove- 100% State-owned. Skopje 3 capital Skopje, on vska V’ckov, Head http://www.dtirz.com/ the crossroad of of Department TIRZ zones/free-zone-skopje-3/ the Corridors 8 Skopje 1, 1041 Ilinden and 10. Alexander Tel.:+389 2 255 20 00 the Great Interna- +389 2 255 20 01 tional Airport is 5 Email: margarita.vch- km away from the [email protected] Skopje 3 free zone 5 WFZO Index cards - Macedonia Free zone North-West from 206.43 ha. Slavjanka Stojanovska Ownership 100% State. Stip Stip, on it's en- TIRZ Stip, 2000 Stip 100% State trance from Skopje Te;:+389 (0)32 385 377 direction, nearby E-mail: slavjanka.stoja- Municipality of Stip counts the Free zone of [email protected] around 50,000 citizens Stip. The national and it is the largest center rail station is 2.5 of textile industry in the km away from the region. free zone, and the nearest internatio- http://www.dtirz.com/ nal airport, Alexan- zones/free-zone-stip/ der the Great in Skopje, is 75 km away. The nearest seaport is in Thes- saloniki, Greece, 225 km away from the zone. Free zone 35 km away from 94.74 ha. Viktor Mizo, Chief The Free Zones Authority Tetovo the capital Skop- Executive Officer Par- and Normak Investment je, on the E-65 tizanski odredi 2 Blvd., Group, a privately owned highway, 3 km P.O.Box 311, 1000 company, signed a Public east of the city of Skopje Private Partnership agree- Tetovo. Tel.:+389 2 311 11 66 ment, stipulating that E-mail: viktor.mizo@fez. Normak Investment Group gov.mk is the founder of the free [email protected] zone and responsible for its development and operation. http://www.dtirz.com/ zones/free-zone-tetovo/ Free Zone Located in the 30.01 ha. Margarita Jovevska The settlements that Struga village of Misle- V’ckov, Head of De- surround the Struga free shevo, 4.5 km from partment zone have a total popu- the city of Struga margarita.vchkov@fez. lation of over 161,000 towards the city of gov inhabitants. Ohrid. The Free zone has direct access to the Pan-Euro- pean Corridor 8 project. http://www.dtirz.com/ zones/free-zone-struga/ Free Zone Located in the Alin- 67,5 ha. The Slavjanka Stojanovska, 100% State-owned. Prilep ci locality, south of surface area Head of Department The settlements that sur- the city of Prilep. of the zone round the Prilep free zone Between Prilep can be ex- slavjanka.stojanovska@ have a total population and Bitola (4th and panded an fez.gov.mk of approximately 260,000 2nd largest city). additional inhabitants. 35.71ha. http://www.dtirz.com/ zones/free-zone-prilep/ 6 WFZO Index cards - Macedonia Free Zone Southwest of the 50.25 ha Slavjanka Stojanovska, The Gevgelija free zone is Gevgelija town of Perdejci, Head of Department situated near the border on the right side of E-mail: slavjanka.stoja- crossing point Bogorodica the Skopje-Gevge- [email protected] towards Greece and has lija highway. 85 km direct road connections from the port of to Thessaloniki Port. The Thessaloniki settlements that surround the Gevgelija free zone have a total population of approximately 67,000 inhabitants. http://www.dtirz.com/ zones/free-zone-gevgelija/ Free Zone Located southeast Approxima- Margarita Jovevska The settlements that Kicevo of the town of tely 1.2 kilo- V’ckov, Head of De- surround the Kicevo free Kicevo. meters, with partment zone have a total popula- section 1 margarita.vchkov@fez.
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