The provisions of the law, which comes into force on April 1, 2026, clarifying the procedure for applying tax benefits, reduced rates, and insurance premium tariffs, do not apply to:
In particular, a limit has been introduced on the maximum volume of tax benefits provided to residents (participants), which is made dependent on the volume of capital investments made and R&D expenses. This restriction does not apply to residents of the Arctic Zone who are MET payers. The right to use benefits in the current year arises provided that, as of December 31 of the previous year, the ratio of the volume of investments in fixed capital and R&D expenses to the base calculated value is at least 1. Constituent entities of the Russian Federation are granted the right to establish their own values for this ratio. Additionally, the Government of the Russian Federation is authorized to establish additional circumstances allowing for a reduction of this coefficient below 1 at the regional level.
Additional conditions have been established, the compliance with which collectively is necessary for the application of tax benefits:
Document: Federal Law dated February 11, 2026, No. 18-FZ.
- existing residents (participants);
- new residents (participants) – within three calendar years from the year of obtaining status.
In particular, a limit has been introduced on the maximum volume of tax benefits provided to residents (participants), which is made dependent on the volume of capital investments made and R&D expenses. This restriction does not apply to residents of the Arctic Zone who are MET payers. The right to use benefits in the current year arises provided that, as of December 31 of the previous year, the ratio of the volume of investments in fixed capital and R&D expenses to the base calculated value is at least 1. Constituent entities of the Russian Federation are granted the right to establish their own values for this ratio. Additionally, the Government of the Russian Federation is authorized to establish additional circumstances allowing for a reduction of this coefficient below 1 at the regional level.
Additional conditions have been established, the compliance with which collectively is necessary for the application of tax benefits:
- the taxpayer must not have been held liable for failure to submit accounting (financial) statements more than 2 times during the three-year period preceding January 1 of the current year;
- as of December 31 preceding the current year, obligations under the relevant agreement (contract, investment declaration) must have been properly fulfilled. The specific list of monitored obligations and permissible deviation limits are established at the level of the constituent entities of the Russian Federation.
Document: Federal Law dated February 11, 2026, No. 18-FZ.