Academy of Public Policy and Economics

TAX CODE OF THE RUSSIAN FEDERATION

PART TWO

Editorial resource notice. This is an unofficial English translation prepared directly from the official Russian consolidated text retrieved on July 7, 2026. The Russian text remains legally controlling. This electronic resource is separate from the printed book interior and requires an event-date legal check before practical reliance.

Translation license. Copyright (c) 2026 Kuan Kozik and the Academy of Public Policy and Economics (APPE). The editorial English translation and original accompanying material are licensed under Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0). CC BY-NC 4.0 permits noncommercial reproduction, sharing, and adaptation of the licensed material with appropriate attribution. Commercial uses are not granted under this licence; contact APPE for separate permission. This notice applies only to the editorial translation and original accompanying material; it does not assert copyright in the official Russian legal text.

Adopted by the State Duma on July 19, 2000
Approved by the Federation Council on July 26, 2000

[As amended by:

]

[As further amended by Federal Laws No. 176-FZ of December 24, 2002, and No. 186-FZ of December 23, 2003; Rulings of the Constitutional Court of the Russian Federation No. 10-P of June 22, 2009, No. 20-P of December 23, 2009, No. 33-P of December 25, 2012, No. 19-P of July 1, 2015, No. 11-P of April 13, 2016, No. 22-P of May 31, 2018, No. 41-P of December 19, 2019, and No. 5-P of January 28, 2020; Federal Law No. 17-FZ of February 25, 2022; and Rulings of the Constitutional Court of the Russian Federation No. 42-P of October 11, 2022, No. 28-P of May 31, 2023, No. 6-P of February 14, 2024, No. 2-P of January 21, 2025, No. 41-P of November 25, 2025, No. 1-P of January 15, 2026, and No. 26-P of April 22, 2026.]

SECTION VIII. FEDERAL TAXES

CHAPTER 21. VALUE-ADDED TAX

Article 143. Taxpayers

1. The following are recognized as value-added tax taxpayers, hereinafter taxpayers in this Chapter:

[As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 310-FZ of December 1, 2007.]

[As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 306-FZ of November 27, 2010.]

2. Foreign organizers of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi under Article 3 of Federal Law No. 310-FZ of December 1, 2007, "On Organization and Conduct of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi, Development of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation," foreign marketing partners of the International Olympic Committee under Article 3.1 of that Federal Law, and Russian branches and representative offices of foreign organizations that are foreign marketing partners under Article 3.1 of that Federal Law are not taxpayers with respect to transactions conducted in organizing and holding those Games.

Organizations that are official broadcasting companies under Article 3.1 of Federal Law No. 310-FZ of December 1, 2007, are not taxpayers with respect to production and distribution of mass-media products, including official television and radio broadcasting through digital and other channels, under an agreement with the International Olympic Committee or its authorized organization during the Games period specified in Article 2(2) of that Federal Law.

[Paragraph added by Federal Law No. 310-FZ of December 1, 2007; as amended by Federal Law No. 242-FZ of July 30, 2010.]

3. UEFA and its subsidiaries through December 31, 2021, inclusive, and FIFA and its subsidiaries specified in Federal Law No. 108-FZ of June 7, 2013, "On Preparation and Conduct in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, UEFA Euro 2020, and Amendments to Certain Legislative Acts of the Russian Federation," are not taxpayers.

[As amended by Federal Laws No. 101-FZ of May 1, 2019, and No. 101-FZ of April 20, 2021.]

Confederations, national football associations, FIFA media-information producers, and FIFA suppliers of goods, work, or services that are foreign organizations as defined by that Federal Law are not taxpayers to the extent of transactions connected with events defined by that Federal Law.

[Paragraph added by Federal Law No. 108-FZ of June 7, 2013.]

Article 144

[Repealed by Federal Law No. 229-FZ of July 27, 2010.]

Article 145. Exemption from Performance of Taxpayer Obligations

1. Organizations and individual entrepreneurs, other than those applying the unified agricultural tax or simplified taxation system, may claim exemption from taxpayer obligations connected with calculating and paying VAT, hereinafter exemption in this Article, if their aggregate revenue from sales of goods, work, or services, excluding VAT, did not exceed RUB 2 million for the preceding three consecutive calendar months.

[As amended by Federal Laws No. 117-FZ of July 7, 2003, No. 119-FZ of July 22, 2005, No. 243-FZ of September 28, 2010, No. 335-FZ of November 27, 2017, and No. 176-FZ of July 12, 2024.]

Unified-agricultural-tax payers may claim exemption if they both change to that tax and exercise the right in the same calendar year, or if their sales income, excluding VAT, from activities subject to that regime for the preceding UAT period did not exceed RUB 100 million for 2018, RUB 90 million for 2019, RUB 80 million for 2020, RUB 70 million for 2021, and RUB 60 million for 2022 and subsequent years.

[Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

STS payers are exempt if either of the following conditions is met:

[Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

  1. for the calendar year preceding the year in which the organization or entrepreneur changes to STS, aggregate income determined under Chapter 23, 25, or 26.1 and under Federal Law No. 17-FZ of February 25, 2022, "On the Experiment Establishing the Special Tax Regime 'Automated Simplified Taxation System'," did not exceed RUB 20 million for 2025, RUB 15 million for 2026, and RUB 10 million for 2027 and subsequent years; or

[Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. for the preceding STS tax period, aggregate income determined under Article 346.15 and Article 346.25(1)(1) and (3) did not exceed RUB 20 million for 2025, RUB 15 million for 2026, and RUB 10 million for 2027 and subsequent years.

[Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

A newly formed organization or newly registered individual entrepreneur applying STS is exempt from the tax-registration date stated in its registration certificate.

[Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

For the two preceding income tests, income does not include the positive exchange difference in Article 250, second part, item 11, or subsidies recognized under Article 271(4.1) upon gratuitous transfer of property or property rights into state and/or municipal ownership.

[Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

For 2025, when those income tests are applied to an STS individual entrepreneur whose income under Article 346.15 and Article 346.25(1)(1) and (3), taking this paragraph into account, did not exceed RUB 60 million and who lost VAT exemption from January 1, 2026, or to an STS individual entrepreneur who lost patent-system eligibility from that date, interest on deposits and account balances in Russian banks is also excluded. If income determined on that basis does not exceed the relevant threshold, the entrepreneur remains exempt through December 31, 2026, inclusive, subject to the third textual paragraph of paragraph 5.

[Textual paragraph added by Federal Law No. 104-FZ of April 25, 2026.]

If an individual entrepreneur simultaneously applied the general taxation regime and patent taxation system, or UAT and the patent taxation system, income under both regimes is included in the tests.

[Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

If the entrepreneur applies or applied STS, the patent system, or the Automated Simplified Taxation System during the calendar year, income under all those special regimes is included.

[Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

2. Unless otherwise provided by this paragraph, this Article does not apply to organizations and individual entrepreneurs that sold excisable goods during the preceding three consecutive calendar months or to organizations specified in Articles 145.1 and 145.2.

[As amended by Federal Law No. 399-FZ of November 23, 2024.]

The persons specified in the third through fifth textual paragraphs of paragraph 1 apply the exemption without regard to the rule in the first textual paragraph of this paragraph.

This Article applies to such persons that have entered into concession agreements concerning heat-supply facilities, centralized hot- or cold-water supply and/or wastewater systems, or individual facilities in those systems, located in populated localities having fewer than 100,000 residents on the agreement date.

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph as revised by Federal Law No. 176-FZ of July 12, 2024.]

3. The exemption in paragraph 1 does not apply to obligations arising from importation of goods into the Russian Federation or other territories under its jurisdiction, taxable under Article 146(1)(4).

[As amended by Federal Law No. 306-FZ of November 27, 2010.]

Persons specified in the first textual paragraph of paragraph 1 must submit to their tax authority the relevant notice and the paragraph 6 documents confirming the exemption. Persons specified in the second textual paragraph of paragraph 1 submit the relevant notice.

[As amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 176-FZ of July 12, 2024.]

[Second notice paragraph added by Federal Law No. 335-FZ of November 27, 2017; as amended by Federal Law No. 176-FZ of July 12, 2024.]

The documents and/or notice are due no later than the twentieth day of the month from which the exemption is used.

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

4. Organizations and individual entrepreneurs specified in the first textual paragraph of paragraph 1 that notify the tax authority of use or extension of the exemption may not waive it before twelve consecutive calendar months expire, unless the right is lost under paragraph 5. A UAT payer that claims the exemption may not subsequently waive it, except upon loss under paragraph 5.

After twelve calendar months, no later than the twentieth day of the following month, ordinary exempt organizations and entrepreneurs submit:

[Paragraph as revised by Federal Law No. 335-FZ of November 27, 2017.]

5. If, during the exemption period, ordinary revenue excluding VAT for any three consecutive calendar months exceeds RUB 2 million, or the taxpayer sells excisable goods, the exemption is lost from the first day of the month in which the excess or sale occurred through the end of the exemption period.

If a UAT payer's qualifying sales income excluding VAT during the UAT period exceeds the paragraph 1 threshold, it loses exemption from the first day of the month in which the excess or an excisable-goods sale occurred. A person losing exemption may not claim it again.

If, during an STS tax period, income under Article 346.15 and Article 346.25(1)(1) and (3) exceeds RUB 20 million for 2026, RUB 15 million for 2027, or RUB 10 million for 2028 and subsequent years, the organization or entrepreneur begins performing taxpayer obligations on the first day of the month following the month of excess. Positive exchange differences under Article 250, second part, item 11, and subsidies recognized under Article 271(4.1) upon gratuitous transfer of property or property rights into state and/or municipal ownership remain excluded. Income under both STS and the patent system is counted when both are applied, and income under the Automated Simplified Taxation System is also counted if that regime was used during the calendar year.

[Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

VAT for the month in which an excess under the first or second textual paragraph occurred, or excisable goods were sold, is restored and paid to the budget under the prescribed procedure.

[As amended by Federal Law No. 176-FZ of July 12, 2024.]

If the taxpayer fails to submit the paragraph 4 documents, submits unreliable documents, or the tax authority determines that the limits in this paragraph or paragraphs 1 and 4 were not met, VAT is restored and paid with the applicable tax sanctions and late-payment interest.

[Paragraph as revised by Federal Law No. 335-FZ of November 27, 2017.]

6. The documents confirming the right of ordinary organizations and entrepreneurs to exemption or extension are:

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

For an organization or entrepreneur changing from STS to the general taxation regime, the confirming document is an extract from the Income and Expense Ledger for Organizations and Individual Entrepreneurs Applying the Simplified Taxation System.

[Textual paragraph added by Federal Law No. 85-FZ of May 17, 2007.]

For an individual entrepreneur changing from UAT to the general taxation regime, it is an extract from the Income and Expense Ledger for Individual Entrepreneurs Applying the Unified Agricultural Tax.

[Textual paragraph added by Federal Law No. 85-FZ of May 17, 2007.]

7. In the cases in paragraphs 3 and 4, documents and/or notices may be sent electronically through telecommunications channels or the taxpayer's personal account, or by registered mail. Registered-mail documents are deemed submitted on the sixth day after mailing. The authorized federal tax-control body approves the notice forms and formats.

[Paragraph as revised by Federal Law No. 176-FZ of July 12, 2024.]

8. VAT deducted under Articles 171 and 172 before exemption on goods, work, services, fixed assets, or intangible assets acquired for taxable transactions but not yet used in them is restored in the last tax period before exemption. If exemption begins in the second or third month of a quarter, it is restored in the tax period in which exemption begins.

[As amended by Federal Law No. 366-FZ of November 24, 2014.]

VAT paid on goods, work, or services acquired before exemption was lost and used afterward in taxable transactions may be deducted under Articles 171 and 172.

Upon transition to STS with this exemption, VAT previously deducted on goods, work, services, fixed and intangible assets, and property rights is restored in the tax period preceding transition.

[Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

The restored amount is included in other expenses under Article 264.

[Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

STS organizations and individual entrepreneurs that begin performing taxpayer obligations using the rates in Article 164(8) may not deduct VAT on goods, work, services, fixed or intangible assets, or property rights acquired during the exemption if used in transactions taxed at the rates in Article 164(1)(1)-(1.2), (2.1)-(3.1), (7), and (11), or Article 164(8).

[Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

[Article as revised by Federal Law No. 57-FZ of May 29, 2002.]

[Article 145 complete.]

Article 145.1. Exemption from Performance of Taxpayer Obligations for an Organization Granted Participant Status in a Research and Science-and-Technology Project

[Heading as revised by Federal Law No. 373-FZ of October 30, 2018.]

1. An organization granted the status of a participant in a project for research, development, and commercialization of the results under the Federal Law "On the Skolkovo Innovation Center," or of a project participant under Federal Law No. 216-FZ of July 29, 2017, "On Innovative Science and Technology Centers and Amendments to Certain Legislative Acts of the Russian Federation," hereinafter a project participant in this Article, is entitled for ten years from the date it acquires that status under those Federal Laws to exemption from taxpayer obligations connected with calculating and paying VAT, hereinafter exemption in this Article. [As amended by Federal Law No. 373-FZ of October 30, 2018.]

The exemption under this Article does not apply to obligations arising upon importation into the Russian Federation and other territories under its jurisdiction of goods taxable under Article 146(1)(4). [As amended by Federal Law No. 306-FZ of November 27, 2010.]

2. Unless paragraph 2.1 provides otherwise, a project participant loses the right to exemption if: [As amended by Federal Law No. 475-FZ of December 28, 2016.]

VAT for the tax period in which project-participant status was lost or the aggregate-profit threshold was exceeded must be restored and paid to the budget in the prescribed manner, together with collection from the project participant of the corresponding late-payment interest.

2.1. A project participant that is a research corporate center loses the right to exemption if:

VAT for the tax period in which project-participant status was lost and/or the aggregate-profit threshold was exceeded and/or the specified income share constituted less than 50 percent of total income must be restored and paid to the budget in the prescribed manner, together with collection from the research corporate center of the corresponding late-payment interest.

[Paragraph 2.1 added by Federal Law No. 475-FZ of December 28, 2016.]

3. A project participant may exercise the right to exemption from the first day of the month following the month in which it acquired project-participant status.

A project participant that begins exercising the right must send the tax authority at its place of registration a written notice and the documents specified in the second textual paragraph of paragraph 6 no later than the 20th day of the month following the month from which it began exercising the right.

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph as revised by Federal Law No. 395-FZ of December 28, 2010.]

4. A project participant that has sent the tax authority notice of exercising the right to exemption, or extending the exemption period, may relinquish the exemption by sending the relevant notice to the tax authority at which it is registered as a project participant no later than the first day of the tax period from which it intends to relinquish the exemption.

Relinquishment is permitted only for all transactions conducted by the project participant.

Neither exemption nor relinquishment may depend on who purchases or otherwise acquires the relevant goods, work, or services.

A project participant that has relinquished the exemption may not receive it again.

5. At the end of each 12 calendar months, and no later than the 20th day of the following month, a project participant that exercised the right to exemption must submit to the tax authority:

If the project participant fails to submit the documents specified in paragraph 6, submits documents containing inaccurate information, or encounters a circumstance specified in paragraph 2 or 2.1, VAT must be restored and paid to the budget in the prescribed manner, together with collection from the project participant of the corresponding late-payment interest. [As amended by Federal Law No. 475-FZ of December 28, 2016.]

6. The documents confirming the right to exemption, or extension of the exemption period, under paragraphs 3 and 5 are:

Beginning with the year following the year in which the project participant's annual revenue from sales of goods, work, services, or property rights exceeded RUB 1 billion, it must also submit to the tax authority, together with the documents specified in the second and third textual paragraphs of this paragraph, the calculation under Article 274(18) of aggregate profit calculated cumulatively from the first day of the year in which its annual revenue exceeded RUB 1 billion. [As amended by Federal Law No. 339-FZ of November 28, 2011.]

7. In the cases provided for by paragraphs 3 and 5, the project participant may send notices and documents electronically through telecommunications channels or the taxpayer's personal account. It may also send them by registered mail, in which case they are deemed submitted to the tax authority on the sixth day after mailing.

The authorized federal tax-control body approves the forms and formats of notices under this Article.

[Paragraph as revised by Federal Law No. 176-FZ of July 12, 2024.]

8. VAT deducted under Articles 171 and 172 before exemption on goods, work, services, fixed assets, or intangible assets acquired for transactions taxable under this Chapter but not yet used in those transactions must, after the project participant sends notice that it is exercising the right, be restored in the last tax period before the notice is sent by reducing tax deductions.

VAT paid on goods, work, or services acquired by a project participant before it lost the right to exemption and used afterward in transactions taxable under this Chapter may be deducted under Articles 171 and 172.

[Article 145.1 added by Federal Law No. 243-FZ of September 28, 2010.]

[Article 145.1 complete.]

Article 145.2. Exemption from Performance of Taxpayer Obligations for an Organization Granted Participant Status in the ERA Military Innovation Technopolis of the Ministry of Defence of the Russian Federation

1. An organization that has been granted participant status in the ERA Military Innovation Technopolis of the Ministry of Defence of the Russian Federation under Federal Law No. 253-FZ of July 14, 2022, "On the ERA Military Innovation Technopolis of the Ministry of Defence of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation," hereinafter also a Technopolis participant, and was formed no earlier than January 1 of the calendar year preceding the calendar year in which it applied for entry of its particulars in the register of Technopolis participants, is entitled to exemption from taxpayer obligations connected with calculating and paying VAT, hereinafter exemption in this Article, in the manner and subject to the conditions established by this Article.

Unless this Article provides otherwise, a Technopolis participant is entitled to exemption for ten years from the date it acquires Technopolis-participant status.

A Technopolis participant is entitled to exemption provided it does not apply the simplified taxation system.

The exemption under this Article does not apply to obligations arising upon importation into the Russian Federation and other territories under its jurisdiction of goods taxable under Article 146(1)(4).

2. A Technopolis participant may exercise the right to exemption from the first day of the month following the month in which it acquired Technopolis-participant status, provided that, no later than the 20th day of the month following the month from which it began exercising the right, it submits to the tax authority at its place of registration a notice of exercising the right to exemption from taxpayer obligations connected with calculating and paying VAT, hereinafter a notice of exercising the right in this Article. The notice must be submitted electronically through telecommunications channels or the taxpayer's personal account, or by registered mail.

3. A Technopolis participant exercising the right may relinquish the exemption by sending the tax authority at its place of registration a notice of relinquishment of exemption from taxpayer obligations connected with calculating and paying VAT no later than the first day of the tax period from which it intends to relinquish the exemption.

Relinquishment is permitted only for all transactions conducted by the Technopolis participant.

A Technopolis participant that relinquishes or loses the right to exemption loses the right to exercise it again.

4. No later than January 20 of the year following an elapsed calendar year in which it applied the exemption, a Technopolis participant must submit electronically to the tax authority at its place of registration a calculation of aggregate revenue received, determined cumulatively from the first day of the year in which it acquired Technopolis-participant status.

If aggregate revenue calculated under this paragraph exceeds RUB 1 billion before the calendar year ends, the final aggregate-revenue calculation must be submitted no later than the 20th day of the month following the tax period in which the threshold was exceeded.

5. A Technopolis participant loses the right to exemption upon the occurrence of any of the following circumstances:

  1. it loses Technopolis-participant status, from the date that status is lost;

  2. its aggregate revenue, calculated in the manner provided for by paragraph 4, exceeds RUB 1 billion, from the first day of the tax period following the tax period in which the threshold was exceeded; or

  3. it fails to submit the aggregate-revenue calculation under paragraph 4 within the prescribed time or submits a calculation containing inaccurate information, from the first day of the calendar year following which the calculation was not submitted under paragraph 4 or the inaccurate calculation was submitted.

6. VAT deducted under Articles 171 and 172 before exemption on goods, work, services, fixed assets, intangible assets, or property rights acquired for transactions taxable under this Chapter but not yet used in those transactions must, after the Technopolis participant sends notice that it is exercising the right, be restored in the last tax period before the notice is sent by reducing tax deductions.

VAT paid on goods, work, services, fixed assets, intangible assets, or property rights acquired by a Technopolis participant before it lost the right to exemption and used afterward in transactions taxable under this Chapter may be deducted under Articles 171 and 172.

7. The authorized federal tax-control body approves the forms and formats of the notices under this Article, the form and format of the aggregate-revenue calculation, and the procedure for submitting that calculation electronically to the tax authority.

[Article 145.2 added by Federal Law No. 399-FZ of November 23, 2024.]

[Article 145.2 complete.]

Article 146. Taxable Object

1. The following transactions are taxable:

  1. sales of goods, work, or services in the Russian Federation, including sales of pledged property and transfers of goods, results of completed work, or services under an agreement for accord and satisfaction or novation, and transfers of property rights; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

For purposes of this Chapter, a transfer without consideration of title to goods or results of completed work, or provision of services without consideration, is treated as a sale of goods, work, or services;

  1. transfers in the Russian Federation of goods, performance of work, or provision of services for the taxpayer's own needs where the related expenses are not deductible, including through depreciation charges, in calculating corporate profit tax; [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 110-FZ of August 6, 2001.]

  2. construction and installation work for the taxpayer's own use; and

  3. importation of goods into the Russian Federation and other territories under its jurisdiction. [As amended by Federal Law No. 306-FZ of November 27, 2010.]

2. For purposes of this Chapter, the following are not taxable: [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  1. the transactions specified in Article 39(3);

  2. transfer without consideration of residential buildings, kindergartens, clubs, health resorts, and other social, cultural, housing, and utility facilities; roads, electric networks, substations, gas networks, water-intake structures, and similar facilities to government authorities, local government bodies, or public authorities of the Sirius federal territory, or, by decision of those authorities or bodies, to specialized organizations that use or operate the facilities for their intended purpose; and transfer without consideration of social and cultural facilities to the treasury of a republic within the Russian Federation, a territory, region, federal-significance city, autonomous region, or autonomous district; the municipal treasury of the relevant urban or rural settlement or other municipality; or the treasury of the Sirius federal territory; [As amended by Federal Laws No. 63-FZ of April 15, 2019, and No. 199-FZ of June 11, 2021.]

  3. transfer of property of state or municipal enterprises purchased in the course of privatization;

  4. performance of work or provision of services by bodies within the system of government authorities, local government bodies, or public authorities of the Sirius federal territory in exercising exclusive powers assigned to them in a particular field, where Russian federal legislation, legislation of constituent entities of the Russian Federation, acts of local government bodies, or regulatory legal acts of the Sirius federal territory require performance of that work or provision of those services; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 199-FZ of June 11, 2021.]

4.1. performance of work or provision of services by treasury institutions, and by budgetary and autonomous institutions in carrying out a state or municipal assignment financed by a subsidy from the relevant budget of the Russian budget system; [Subparagraph added by Federal Law No. 239-FZ of July 18, 2011.]

4.2. provision of the right for vehicles to travel on federal public toll roads or toll sections of those roads under a road trust-management agreement whose settlor is the Russian Federation, except services for which the fee remains at the concessionaire's disposal under a concession agreement; [Subparagraph added by Federal Law No. 338-FZ of November 28, 2011.]

  1. transfer without consideration, or provision for use without consideration, of fixed assets to government and administrative authorities, local government bodies, public authorities of the Sirius federal territory, state or municipal institutions, or state or municipal unitary enterprises; [As amended by Federal Laws No. 245-FZ of July 19, 2011, and No. 199-FZ of June 11, 2021.]

5.1. [Subparagraph added by Federal Law No. 172-FZ of June 8, 2020; repealed by Federal Law No. 425-FZ of November 28, 2025.]

  1. transactions involving sales of land plots or interests in them; [Subparagraph added by Federal Law No. 109-FZ of August 20, 2004.]

  2. transfer of property rights by an organization to its legal successor or successors; [Subparagraph added by Federal Law No. 118-FZ of July 22, 2005.]

  3. transfer of funds or immovable property to establish or replenish the endowment capital of a non-profit organization under Federal Law No. 275-FZ of December 30, 2006, "On the Procedure for Establishing and Using the Endowment Capital of Non-Profit Organizations"; [Subparagraph added by Federal Law No. 276-FZ of December 30, 2006; as amended by Federal Law No. 328-FZ of November 21, 2011.]

8.1. transfer of immovable property upon dissolution of a non-profit organization's endowment capital, revocation of a donation, or in another case where return of property transferred to replenish the endowment capital is provided for by the donation agreement and/or Federal Law No. 275-FZ of December 30, 2006, "On the Procedure for Establishing and Using the Endowment Capital of Non-Profit Organizations." This subparagraph applies when the non-profit organization owning the endowment capital transfers the property to the donor, the donor's heirs or legal successors, or another non-profit organization under Federal Law No. 275-FZ of December 30, 2006, "On the Procedure for Establishing and Using the Endowment Capital of Non-Profit Organizations"; [Subparagraph added by Federal Law No. 328-FZ of November 21, 2011.]

  1. sales of goods, work, services, or property rights by taxpayers that are Russian organizers of the Olympic and Paralympic Games under Article 3 of the Federal Law "On the Organization and Holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation," where the sales are agreed with persons that are foreign organizers of those Games under Article 3 of that Federal Law and are made in performing obligations under the agreement concluded by the International Olympic Committee with the Russian Olympic Committee and the City of Sochi for holding those Games; [Subparagraph added by Federal Law No. 310-FZ of December 1, 2007.]

9.1. provision, for use without consideration by the Autonomous Non-Profit Organization "Organizing Committee of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi," which is a Russian organizer of those Games under Article 3 of Federal Law No. 310-FZ of December 1, 2007, "On the Organization and Holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation," of federal-significance Olympic facilities whose list is determined by the Government of the Russian Federation under Article 14(22) of that Federal Law; [Subparagraph added by Federal Law No. 216-FZ of July 23, 2013.]

9.2. transfer without consideration of federal-significance Olympic facilities into state or municipal ownership or into the ownership of the State Corporation for Construction of Olympic Facilities and Development of Sochi as a Mountain-Climate Resort; [Subparagraph added by Federal Law No. 216-FZ of July 23, 2013.]

9.3. transfer without consideration into the ownership of educational and scientific non-profit organizations and All-Russian public organizations that are public associations of writers, for their charter activities, of state property not assigned to state enterprises or institutions and constituting the state treasury of the Russian Federation or the treasury of a republic within the Russian Federation, a territory, region, federal-significance city, autonomous region, or autonomous district; municipal property not assigned to municipal enterprises or institutions and constituting the municipal treasury of the relevant urban or rural settlement or other municipality; and/or state or municipal property not assigned to state or municipal enterprises or institutions and constituting the treasury of the Sirius federal territory; [Subparagraph added by Federal Law No. 396-FZ of December 29, 2015; as amended by Federal Laws No. 199-FZ of June 11, 2021, and No. 425-FZ of November 28, 2025.]

  1. provision, for use without consideration by non-profit organizations for their charter activities, of state property not assigned to state enterprises or institutions and constituting the state treasury of the Russian Federation or the treasury of a republic within the Russian Federation, a territory, region, federal-significance city, autonomous region, or autonomous district; municipal property not assigned to municipal enterprises or institutions and constituting the municipal treasury of the relevant urban or rural settlement or other municipality; and/or state or municipal property not assigned to state or municipal enterprises or institutions and constituting the treasury of the Sirius federal territory; [Subparagraph added by Federal Law No. 281-FZ of November 25, 2009; as amended by Federal Law No. 199-FZ of June 11, 2021.]

  2. [Subparagraph added by Federal Law No. 41-FZ of April 5, 2010; repealed by Federal Law No. 259-FZ of August 8, 2024.]

  3. sales or transfers in the Russian Federation of state or municipal property that is not assigned to state enterprises or institutions and constitutes the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, a territory, region, federal-significance city, autonomous region, or autonomous district, or the municipal treasury of the relevant urban or rural settlement or other municipality, and state or municipal property not assigned to state or municipal enterprises or institutions and constituting the treasury of the Sirius federal territory, where that property is purchased under Federal Law No. 159-FZ of July 22, 2008, "On Special Rules for Disposition of Immovable Property in State or Municipal Ownership and Leased by Small and Medium-Sized Enterprises, and Amendments to Certain Legislative Acts of the Russian Federation"; [Subparagraph added by Federal Law No. 395-FZ of December 28, 2010; as amended by Federal Laws No. 424-FZ of November 27, 2018, and No. 199-FZ of June 11, 2021.]

  4. sales of goods, work, services, or property rights by the Russia 2018 Organizing Committee, its subsidiaries, the Russian Football Union, FIFA media-information producers, and FIFA suppliers of goods, work, or services that are defined by the Federal Law "On Preparation and Holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020, and Amendments to Certain Legislative Acts of the Russian Federation," are Russian organizations, and conduct transactions connected with the events provided for by that Federal Law; and sales of goods, work, services, or property rights through December 31, 2021, inclusive, by the Russian Football Union, the local organizing structure, UEFA commercial partners, UEFA suppliers of goods, work, or services, and UEFA broadcasters defined by that Federal Law, where those transactions are connected with preparing and holding UEFA Euro 2020 in the Russian Federation; [Subparagraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Laws No. 404-FZ of November 30, 2016, No. 101-FZ of May 1, 2019, and No. 101-FZ of April 20, 2021.]

  5. sales of property and property rights, and provision of services representing depositors' interests, by the autonomous non-profit organization established under the Federal Law "On Protection of the Interests of Individuals Holding Deposits with Banks and Separate Subdivisions of Banks Registered and/or Operating in the Republic of Crimea and the Federal-Significance City of Sevastopol"; [Subparagraph added by Federal Law No. 78-FZ of April 20, 2014.]

  6. sales of goods, work, services, and/or property rights of debtors declared insolvent or bankrupt under Russian legislation, including goods, work, or services manufactured, acquired, performed, or provided in the course of business after the debtor was declared insolvent or bankrupt; [Subparagraph added by Federal Law No. 366-FZ of November 24, 2014; as amended by Federal Law No. 320-FZ of October 15, 2020.]

  7. transfer without consideration to government authorities of constituent entities of the Russian Federation or local government bodies of property, including unfinished-construction facilities, by a joint-stock company established to implement agreements for creating special economic zones, 100 percent of whose shares are owned by the Russian Federation, or by business companies established with that joint-stock company's participation for those purposes and acting as special-economic-zone management companies; [Subparagraph added by Federal Law No. 351-FZ of November 27, 2017.]

  8. transfer without consideration of:

[Subparagraph added by Federal Law No. 143-FZ of June 4, 2018; as amended by Federal Law No. 211-FZ of July 26, 2019.]

  1. transfer without consideration to government authorities, local government bodies, and/or public authorities of the Sirius federal territory of results of work to create and/or reconstruct heat-supply facilities, centralized hot-water, cold-water, and/or wastewater-disposal systems, or individual facilities of those systems that are in state or municipal ownership and were transferred to the taxpayer for temporary possession and use under lease agreements; and of heat-supply facilities, centralized hot-water, cold-water, and/or wastewater-disposal systems, or individual facilities of those systems that the taxpayer created during the lease term, if the taxpayer enters into concession agreements for those facilities under Article 51(1) of Federal Law No. 115-FZ of July 21, 2005, "On Concession Agreements"; [Subparagraph added by Federal Law No. 414-FZ of November 12, 2018; as amended by Federal Law No. 199-FZ of June 11, 2021.]

  2. transfer without consideration of immovable property facilities to the state treasury of the Russian Federation; [Subparagraph added by Federal Law No. 63-FZ of April 15, 2019.]

  3. transfer without consideration of property into the ownership of the Russian Federation for organizing and/or conducting scientific research in Antarctica; [Subparagraph added by Federal Law No. 63-FZ of April 15, 2019.]

  4. performance of work, provision of services, or transfer of property rights without consideration by government authorities, local government bodies, the small and medium-sized enterprise development corporation and its subsidiaries, and organizations included in the unified register of support-infrastructure organizations under Federal Law No. 209-FZ of July 24, 2007, "On Development of Small and Medium-Sized Enterprises in the Russian Federation," in exercising the powers assigned to them to support small and medium-sized enterprises under Federal Law No. 209-FZ of July 24, 2007, "On Development of Small and Medium-Sized Enterprises in the Russian Federation"; and by organizations performing export-support functions under Federal Law No. 164-FZ of December 8, 2003, "On the Fundamentals of State Regulation of Foreign Trade," in exercising their assigned export-support powers under Federal Law No. 164-FZ of December 8, 2003, "On the Fundamentals of State Regulation of Foreign Trade," provided the work, services, or transfer is carried out in accordance with Russian federal legislation, legislation of constituent entities of the Russian Federation, or acts of local government bodies; [Subparagraph added by Federal Law No. 305-FZ of July 2, 2021.]

  5. provision of services for connection, including physical connection, of gas-using equipment to gas-distribution networks under supplementary gasification or supplementary gasification of boiler houses, provided that acts of the Government of the Russian Federation require those services to be provided to applicants free of charge; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Law No. 104-FZ of April 25, 2026.]

  6. transfer of gas and/or provision of gas-transport services through gas-distribution networks without consideration to consumers using the gas for continuous burning of the Eternal Flame or periodic burning of the Flame of Remembrance at military burial sites and memorial structures outside military burial sites under Law of the Russian Federation No. 4292-I of January 14, 1993, "On Perpetuating the Memory of Those Who Died Defending the Fatherland," provided that acts of the Government of the Russian Federation require the gas transfer and transport services to be provided to consumers free of charge; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

  7. transfer by a non-profit organization recognized under Russian legislation as a personal fund or international personal fund, hereinafter a personal fund for purposes of this Code, of property or property rights to beneficiaries that are individuals and/or particular categories within an indefinite group of individuals, in accordance with the management conditions approved by its founder; [Subparagraph added by Federal Law No. 389-FZ of July 31, 2023.]

  8. transfer without consideration of movable property, or provision for use without consideration of immovable property, by a non-profit organization recognized under Russian legislation as a charitable foundation or autonomous non-profit organization to an educational non-profit organization that provides, without consideration, education services under licensed principal and/or supplementary educational programs to children under 18, orphans, children with disabilities, and/or children without parental care, provided the educational non-profit organization's income subject to corporate profit tax under Chapter 25 does not exceed 1 percent of the earmarked receipts for maintaining the organization and conducting its charter activities for the corporate-profit-tax period; [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

  9. performance of work or provision of services without consideration by an autonomous non-profit organization to operate and repair the movable and immovable property specified in subparagraph 25. [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

27. digital-currency mining transactions; [Subparagraph added by Federal Law No. 418-FZ of November 29, 2024.]

28. digital-currency sales transactions; [Subparagraph added by Federal Law No. 418-FZ of November 29, 2024.]

29. transfer of goods, performance of work, or provision of services without consideration to military units and organizations of the Armed Forces of the Russian Federation, National Guard Troops of the Russian Federation, or federal security service bodies that are treasury institutions, provided the goods, work, or services are transferred, performed, or provided for use by those military units and organizations in the special military operation. A document signed by the commander or head of the military unit or organization, or a person authorized by that commander or head, must confirm receipt and the purpose of use; [Subparagraph added by Federal Law No. 227-FZ of July 23, 2025.]

30. transactions transferring immovable property facilities requisitioned for state or municipal needs for which the taxpayer receives reimbursement or compensation under Russian legislation. [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Article 146 complete.]

Article 147. Place of Supply of Goods

1. For purposes of this Chapter, the Russian Federation is the place of supply of goods if one or more of the following circumstances exist, taking into account paragraph 2:

  1. the goods are in the Russian Federation or other territories under its jurisdiction and are neither shipped nor transported;

  2. when shipment or transportation begins, the goods are in the Russian Federation or other territories under its jurisdiction. [As amended by Federal Law No. 100-FZ of May 29, 2024.]

This subparagraph does not apply to Eurasian Economic Union goods sold through an electronic trading platform to an individual who receives them in another EAEU Member State; [Textual paragraph added by Federal Law No. 100-FZ of May 29, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. the goods are those specified in Article 164(1)(1.2) and are sold to individuals in the territory of a foreign state; [Subparagraph added by Federal Law No. 173-FZ of April 28, 2023.]

  2. the goods are EAEU goods sold through an electronic trading platform by a seller from an EAEU Member State and, when received by the purchaser, who is an individual, are in the Russian Federation or other territories under its jurisdiction.

For purposes of this Chapter, an electronic trading platform is an information system operating on the Internet on which all of the following are available:

[Subparagraph added by Federal Law No. 100-FZ of May 29, 2024.]

2. For purposes of this Chapter, the Russian Federation is the place of supply of goods consisting of hydrocarbon feedstock extracted from an offshore hydrocarbon field and products of its technological processing, namely stable condensate, liquefied natural gas, and natural-gas liquids, if one or more circumstances specified in paragraph 1 or one or more of the following circumstances exist:

  1. the goods are on the continental shelf or in the exclusive economic zone of the Russian Federation, or in the Russian part or sector of the bed of the Caspian Sea, and are neither shipped nor transported; or

  2. when shipment or transportation begins, the goods are on the continental shelf or in the exclusive economic zone of the Russian Federation, or in the Russian part or sector of the bed of the Caspian Sea.

3. For purposes of this Chapter, the Russian Federation is the place of supply of aquatic biological resources harvested in its exclusive economic zone and/or goods produced from aquatic biological resources harvested there if, when shipment or transportation begins, those goods are in that exclusive economic zone. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

[Article as revised by Federal Law No. 268-FZ of September 30, 2013.]

[Article 147 complete.]

Article 148. Place of Supply of Work and Services

1. For purposes of this Chapter, the Russian Federation is the place of supply of work or services if: [As amended by Federal Law No. 166-FZ of December 29, 2000.]

  1. the work or services are directly connected with immovable property, other than aircraft, sea-going vessels, inland-waterway vessels, or space objects, situated in the Russian Federation. Such work or services include, in particular, construction, installation, construction and installation, repair, restoration, landscaping, and leasing; [As amended by Federal Law No. 119-FZ of July 22, 2005.]

  2. the work or services are directly connected with movable property, aircraft, sea-going vessels, or inland-waterway vessels situated in the Russian Federation. Such work or services include, in particular, installation, assembly, processing, treatment, repair, and maintenance; [As amended by Federal Law No. 119-FZ of July 22, 2005.]

  3. the services are physically provided in the Russian Federation in the fields of culture, art, education or training, physical culture, tourism, recreation, or sport; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 119-FZ of July 22, 2005.]

  4. the purchaser of the work or services conducts activities in the Russian Federation. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

The purchaser is treated as conducting activities in the Russian Federation if the purchaser of the work or services specified in this subparagraph is physically present there on the basis of state registration of an organization or individual entrepreneur. In the absence of such registration, or in relation to a branch or representative office of the organization, this is determined by the place stated in the organization's constituent documents, place of management, location of its permanent executive body, location of a permanent establishment if the work or services are acquired through it, or the individual's place of residence, unless the thirteenth through seventeenth textual paragraphs of this subparagraph provide otherwise. This subparagraph applies to: [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 57-FZ of May 29, 2002, No. 238-FZ of July 21, 2014, and No. 244-FZ of July 3, 2016.]

For an individual who is not an individual entrepreneur and purchases services specified in Article 174.2(1), the Russian Federation is treated as the purchaser's place of activity if at least one of the following conditions is met: [Textual paragraph added by Federal Law No. 244-FZ of July 3, 2016.]

If, in providing services specified in Article 174.2(1) to an individual who is not an individual entrepreneur, the Russian Federation is treated as the purchaser's place of activity while the law of a foreign state that determines the place of supply by the purchaser's place of activity also treats that foreign state as the purchaser's place of activity, the seller may determine the purchaser's place of activity independently; [Textual paragraph added by Federal Law No. 244-FZ of July 3, 2016.]

4.1. transportation or carriage services and services or work directly connected with transportation or carriage are provided or performed by Russian organizations or individual entrepreneurs where the place of departure and/or destination is in the Russian Federation, or by foreign persons not registered with the tax authorities as taxpayers where both the place of departure and destination are in the Russian Federation, except passenger and baggage transportation provided by a foreign person otherwise than through its permanent establishment. This does not include services or work directly connected with carriage or transportation of goods under the customs transit procedure from their place of arrival in the Russian Federation to their place of departure from the Russian Federation, or services specified in subparagraph 4.3; [As amended by Federal Law No. 245-FZ of July 19, 2011.]

The Russian Federation is also the place of supply where Russian organizations or individual entrepreneurs provide vehicles under a charter agreement that contemplates transportation or carriage using those vehicles and the place of departure and/or destination is in the Russian Federation. For this purpose, vehicles are aircraft, sea-going vessels, and inland-waterway vessels used to transport goods and/or passengers by water, including sea or river, or air. [As amended by Federal Law No. 335-FZ of November 27, 2017.]

The Russian Federation is also the place of supply of natural-gas transportation by pipeline in cases provided for by international treaties of the Russian Federation; [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

[Subparagraph 4.1 added by Federal Law No. 119-FZ of July 22, 2005.]

4.2. services or work directly connected with carriage or transportation of goods under the customs transit procedure from their place of arrival in the Russian Federation to their place of departure from the Russian Federation, except services specified in subparagraph 4.3, are provided or performed by organizations or individual entrepreneurs whose place of activity is the Russian Federation; [Subparagraph added by Federal Law No. 119-FZ of July 22, 2005; as amended by Federal Law No. 245-FZ of July 19, 2011.]

4.3. services organizing transportation of natural gas by pipeline through the Russian Federation are provided by Russian organizations; [Subparagraph added by Federal Law No. 245-FZ of July 19, 2011.]

4.4. goods are transported by aircraft by Russian air carriers that are organizations or individual entrepreneurs, and both the place of departure and destination are outside the Russian Federation, where the aircraft operated by the carrier lands in the Russian Federation during carriage and the place where the goods arrive in the Russian Federation is the same as the place from which they depart the Russian Federation; [Subparagraph added by Federal Law No. 382-FZ of November 29, 2014.]

  1. the organization or individual entrepreneur performing the work or providing the services conducts activities in the Russian Federation, in relation to types of work or services not provided for by subparagraphs 1-4.1 and 4.4. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 119-FZ of July 22, 2005, No. 245-FZ of July 19, 2011, and No. 382-FZ of November 29, 2014.]

1.1. Unless paragraph 2.1 provides otherwise, for purposes of this Chapter the Russian Federation is not the place of supply of work or services if: [As amended by Federal Law No. 245-FZ of July 19, 2011.]

  1. the work or services are directly connected with immovable property, other than aircraft, sea-going vessels, inland-waterway vessels, or space objects, situated outside the Russian Federation. Such work or services include, in particular, construction, installation, construction and installation, repair, restoration, landscaping, and leasing;

  2. the work or services are directly connected with movable property, aircraft, sea-going vessels, or inland-waterway vessels situated outside the Russian Federation. Such work or services include, in particular, installation, assembly, processing, treatment, repair, and maintenance;

  3. the services are physically provided outside the Russian Federation in the fields of culture, art, education or training, physical culture, tourism, recreation, or sport;

  4. the purchaser of the work or services does not conduct activities in the Russian Federation and the work or services are among those listed in paragraph 1(4); or

  5. the transportation or carriage services and the services or work directly connected with transportation, carriage, or chartering are not listed in paragraph 1(4.1)-(4.3). [As amended by Federal Law No. 245-FZ of July 19, 2011.]

[Paragraph 1.1 added by Federal Law No. 119-FZ of July 22, 2005.]

2. An organization or individual entrepreneur performing types of work or services not provided for by paragraph 1(1)-(4.1) is treated as conducting activities in the Russian Federation if physically present there on the basis of state registration. In the absence of such registration, or in relation to a branch or representative office, this is determined by the place stated in the organization's constituent documents, place of management, location of its permanent executive body, location of its permanent establishment in the Russian Federation if the work or services are performed or provided through it, or the individual entrepreneur's place of residence. [As amended by Federal Laws No. 119-FZ of July 22, 2005, and No. 238-FZ of July 21, 2014.]

For purposes of this Chapter, an organization or individual entrepreneur providing an aircraft, sea-going vessel, or inland-waterway vessel for use under a lease or time-charter agreement with crew is not treated as conducting activities in the Russian Federation if the vessel is used outside the Russian Federation to harvest or catch aquatic biological resources, for scientific-research purposes, or for transportation between points outside the Russian Federation. [As amended by Federal Law No. 245-FZ of July 19, 2011.]

2.1. For purposes of this Chapter, the Russian Federation is the place of supply of work or services performed or provided for geological study, exploration, and extraction of hydrocarbon feedstock in subsoil areas situated wholly or partly on the continental shelf and/or in the exclusive economic zone of the Russian Federation. This paragraph applies to:

  1. work or services performed or provided within the boundaries of the continental shelf and/or exclusive economic zone of the Russian Federation, or within the Russian part or sector of the bed of the Caspian Sea, for regional geological study, geological study and exploration of offshore hydrocarbon fields, including services for geological study of the subsoil and replenishment of the mineral-resource base, geophysical well surveys, geological exploration and seismic surveys, exploratory drilling, subsoil-condition monitoring, and aerial photography; and for creating, bringing to operational readiness, maintaining, repairing, reconstructing, modernizing, technically re-equipping, mothballing, dismantling, or abandoning artificial islands, installations, structures, and other property located in those areas and used, or being created for use, in activities connected with extracting hydrocarbon feedstock from an offshore hydrocarbon field, including other capital work; [As amended by Federal Law No. 268-FZ of September 30, 2013.]

  2. work or services for extracting hydrocarbon feedstock, including constructing or drilling wells; [As amended by Federal Law No. 268-FZ of September 30, 2013.]

  3. work or services for preparing or initially processing hydrocarbon feedstock; and

  4. work or services for carriage and/or transportation of hydrocarbon feedstock from points of departure on the continental shelf and/or in the exclusive economic zone of the Russian Federation, and work or services directly connected with such carriage or transportation, whether performed or provided by Russian and/or foreign organizations.

[Paragraph 2.1 added by Federal Law No. 245-FZ of July 19, 2011.]

2.2. A taxpayer whose particulars were entered in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs on or before October 5, 2022, applies the rules for determining the place of supply that applied before the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and/or Kherson Region were admitted into the Russian Federation to work or services performed or provided in those territories on the basis of:

  1. a state or municipal contract entered into on or before October 5, 2022, with a Russian state or municipal customer, or an agreement with a government body or institution, transboundary concern, state concern, or state unitary enterprise of one of those territories;

  2. a contract entered into on or before October 5, 2022, with a legal entity allocated federal or regional budget funds for the work or services;

  3. a contract under which the taxpayer is a co-performer or subcontractor under a contract or agreement specified in subparagraph 1 or 2, irrespective of its date; or

  4. another contract entered into on or before December 31, 2022, for work or services in those territories, provided the work or services were completed by that date and full payment was credited to the taxpayer's bank account by January 25, 2023.

This paragraph applies only with documentary confirmation of actual performance and, for subparagraph 4, receipt of payment. [As amended by Federal Law No. 549-FZ of December 19, 2022.]

[Paragraph 2.2 added by Federal Law No. 443-FZ of November 21, 2022.]

3. If an organization or individual entrepreneur performs several types of work or services and some are ancillary to others, the place of supply of the ancillary work or services is the place of supply of the principal work or services. [As amended by Federal Law No. 245-FZ of July 19, 2011.]

4. Unless paragraph 5 provides otherwise, the documents confirming the place where work or services are performed are: [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 244-FZ of July 3, 2016.]

  1. the contract with foreign or Russian persons; and
  2. documents confirming actual performance.

5. For services specified in Article 174.2(1) provided to individuals who are not individual entrepreneurs, the confirming documents are transaction registers stating the facts satisfying the second and fourteenth through seventeenth textual paragraphs of paragraph 1(4), on the basis of which the purchaser's place of activity is treated as the Russian Federation, and the value of the services. [Paragraph added by Federal Law No. 244-FZ of July 3, 2016; as amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 323-FZ of July 14, 2022.]

[Article 148 complete.]

Article 149. Transactions Not Subject to Taxation (Exempt from Taxation)

1. A lessor's leasing in the Russian Federation of premises to foreign citizens or organizations accredited in the Russian Federation is exempt from VAT. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

This applies if the relevant foreign state provides analogous treatment for Russian citizens and Russian organizations accredited there, or if a treaty or agreement of the Russian Federation so provides. The federal executive authority for international relations, jointly with the Ministry of Finance, determines the list of qualifying foreign states. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 58-FZ of June 29, 2004, and No. 127-FZ of November 2, 2004.]

2. The following sales, and transfers, performance, or provision for own needs, in the Russian Federation are exempt from VAT:

  1. the following domestically or foreign-produced medical goods on a list approved by the Government:
  1. medical services provided by medical organizations or individual entrepreneurs conducting medical activities, other than cosmetic and sanitary-epidemiological services, although the latter exclusion does not apply to budget-financed sanitary-epidemiological services. For this Chapter, medical services include: [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 57-FZ of May 29, 2002, No. 119-FZ of July 22, 2005, No. 317-FZ of November 25, 2013, and No. 416-FZ of November 29, 2024.]

[Textual paragraph excluded by Federal Law No. 57-FZ of May 29, 2002.]

This subparagraph also applies to foreign legal entities and foreign individual entrepreneurs participating in a project under Federal Law No. 160-FZ of June 29, 2015, "On the International Medical Cluster and Amendments to Certain Legislative Acts of the Russian Federation"; [Textual paragraph added by Federal Law No. 493-FZ of December 25, 2018.]

2.1. veterinary services; [Subparagraph added by Federal Law No. 416-FZ of November 29, 2024.]

  1. care services for sick persons, persons with disabilities, and elderly persons whose need for care is confirmed by the relevant conclusions of healthcare organizations, social-protection bodies, and/or federal medical-social-protection institutions; [As amended by Federal Law No. 235-FZ of July 18, 2011.]

  2. supervision and care of children by organizations conducting educational activities under preschool programs, and classes with minors in clubs, sections, including sports sections, and studios; [As amended by Federal Laws No. 235-FZ of July 18, 2011, and No. 153-FZ of June 4, 2014.]

  3. food produced directly by cafeterias of educational or medical organizations and sold by them there, and food produced directly by public-catering organizations and sold to those cafeterias or organizations; [As amended by Federal Law No. 235-FZ of July 18, 2011.]

  4. archive preservation, acquisition, and use services provided by archive institutions and organizations;

  5. passenger transportation services by:

7.1. work connected with regular carriage of passengers and baggage by road transport and urban surface electric transport at regulated fares under a state or municipal contract; [Subparagraph added by Federal Law No. 392-FZ of October 30, 2018.]

  1. funeral services, work or services to manufacture gravestones and arrange graves, and sales of funeral accessories on a government-approved list; [As amended by Federal Law No. 166-FZ of December 29, 2000.]

  2. postage stamps other than collectors' stamps, stamped postcards and envelopes, and tickets for lotteries conducted by decision of an authorized body; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. provision for use of residential premises in housing stock of all forms of ownership;

  4. precious-metal coins that are legal cash tender of the Russian Federation or a foreign state or group of states; [As amended by Federal Law No. 395-FZ of December 28, 2010.]

  5. participation interests in organizations' charter or pooled capital; interests in common property of investment-partnership participants; units in cooperative unit funds and unit investment funds; securities; and derivative financial instruments, other than an underlying asset subject to VAT. [As amended by Federal Laws No. 242-FZ of July 3, 2016, and No. 374-FZ of November 23, 2020.]

For this Chapter, a sale of a derivative financial instrument means sale of its underlying asset and payment of contract premiums, variation margin, or other periodic or one-time payments by its parties that are not payment for the underlying asset under the instrument's terms. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Derivative financial instruments and their underlying assets are defined under Article 301(1). [As amended by Federal Law No. 242-FZ of July 3, 2016.]

[Subparagraph as revised by Federal Law No. 281-FZ of November 25, 2009.]

12.1. depository services provided by the depository of funds of the International Monetary Fund, International Bank for Reconstruction and Development, and International Development Association under their Articles of Agreement; [Subparagraph added by Federal Law No. 291-FZ of November 3, 2010.]

12.2. the following services: [As amended by Federal Law No. 366-FZ of November 24, 2014.]

For purposes of this Code, redemption of a digital financial asset and/or a digital right combining a digital financial asset and utility digital right means performance by the issuer of the obligation certified by the asset or right, causing the relevant information-system record to be cancelled through payment of funds or transfer of securities, goods, other property, work, services, exclusive rights to intellectual results, and/or rights to use those results under the issue decision; [Textual paragraph added by Federal Law No. 324-FZ of July 14, 2022.]

[Subparagraph 12.2 added by Federal Law No. 145-FZ of July 28, 2012.]

  1. [Subparagraph repealed by Federal Law No. 424-FZ of November 27, 2018.]

  2. educational services provided by non-profit educational organizations to deliver licensed principal and/or supplementary educational programs, other than consulting services and leasing of premises. [As amended by Federal Laws No. 346-FZ of November 27, 2017, and No. 383-FZ of November 29, 2021.]

Unless this Code provides otherwise, sales by such organizations of goods, work, or services, whether produced by them or acquired from third parties, are taxable regardless of whether the proceeds are directed to the organization or directly to development or improvement of the educational process. [As amended by Federal Law No. 346-FZ of November 27, 2017.]

[Subparagraph as revised by Federal Law No. 235-FZ of July 18, 2011.]

14.1. social services for minors; support and social services for elderly persons, persons with disabilities, neglected children, and other persons recognized as needing social services and receiving them from social-service organizations under Russian social-services legislation and/or legislation preventing neglect and juvenile offending; [As amended by Federal Law No. 464-FZ of December 29, 2014.]

[Subparagraph 14.1 added by Federal Law No. 235-FZ of July 18, 2011.]

  1. work or services preserving a cultural-heritage property of the peoples of the Russian Federation entered in the Unified State Register of Cultural Heritage Properties, hereinafter cultural-heritage properties in this Chapter; an identified cultural-heritage property; or a religious building or structure used by a religious organization. The work must comply with Federal Law No. 73-FZ of June 25, 2002, "On Cultural Heritage Properties (Historical and Cultural Monuments) of the Peoples of the Russian Federation," and may include conservation, emergency stabilization, repair, restoration, adaptation for modern use, rescue archaeological fieldwork, research, surveys, design and production work, scientific supervision, and technical or author supervision.

The exemption applies upon submission to the tax authority of:

[Subparagraph as revised by Federal Law No. 245-FZ of July 19, 2011.]

  1. [Subparagraph repealed by Federal Law No. 259-FZ of August 8, 2024.]

16.1. services in arbitration proceedings administered by a permanent arbitral institution under Federal Law No. 382-FZ of December 29, 2015, "On Arbitration Proceedings in the Russian Federation," and Law of the Russian Federation No. 5338-I of July 7, 1993, "On International Commercial Arbitration," where payment, including as part of the arbitration fee, is made through the non-profit organization of which that institution is a subdivision; [Subparagraph added by Federal Law No. 463-FZ of December 28, 2016.]

  1. services of authorized bodies for which a state duty is charged; all licensing, registration, and patent duties and fees; customs storage fees; and duties and fees charged by government authorities, local government bodies, Sirius public authorities, other authorized bodies, or officials when granting particular rights to organizations or individuals, including budget payments for rights to use natural resources; [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 119-FZ of July 22, 2005, No. 201-FZ of December 4, 2006, and No. 199-FZ of June 11, 2021.]

17.1. accreditation services for vehicle technical-inspection operators provided under technical-inspection legislation by the professional association of insurers established under Federal Law No. 40-FZ of April 25, 2002, "On Compulsory Insurance of Civil Liability of Vehicle Owners," for which an accreditation fee is charged; [Subparagraph added by Federal Law No. 170-FZ of July 1, 2011.]

17.2. [Subparagraph added by Federal Law No. 170-FZ of July 1, 2011; repealed by Federal Law No. 259-FZ of August 8, 2024.]

  1. goods placed under the duty-free-shop customs procedure; [As amended by Federal Law No. 306-FZ of November 27, 2010.]

  2. goods, work, or services, other than excisable goods, supplied as gratuitous aid to the Russian Federation under the Federal Law "On Gratuitous Aid to the Russian Federation and Related Amendments to Legislative Acts on Taxes and Relief from Payments to State Extra-Budgetary Funds." [As amended by Federal Law No. 117-FZ of July 7, 2003.]

The exemption requires submission to the tax authority of:

  1. the following services of cultural and artistic organizations: [As amended by Federal Law No. 330-FZ of November 21, 2011.]

For this purpose, cultural and artistic organizations include theatres, cinemas, concert organizations and ensembles, theatre and concert box offices, circuses, libraries, museums, exhibitions, houses and palaces of culture, clubs, specialist houses including cinema, writers', and composers' houses, planetariums, parks, lecture halls, people's universities, non-tourism excursion bureaux, reserves, botanical gardens, zoos, oceanariums, and national, natural, and landscape parks. [As amended by Federal Laws No. 330-FZ of November 21, 2011, and No. 161-FZ of July 18, 2017.]

[Subparagraph as revised by Federal Law No. 235-FZ of July 18, 2011.]

  1. work or services producing film products by cinematography organizations, and rights to use, including distribute and exhibit, film products holding a national-film certificate; [As amended by Federal Law No. 166-FZ of December 29, 2000.]

21.1. rights to use protected intellectual-property results used and/or created in producing certified national-film products, including animated films, such as licenses for characters, musical works, and other copyright and related-rights objects incorporated in those products; [Subparagraph added by Federal Law No. 95-FZ of April 23, 2018.]

  1. air-navigation services for aircraft flights; [As amended by Federal Law No. 493-FZ of December 25, 2018.]

  2. work or services, including repairs, servicing sea-going, inland-waterway, or mixed river-sea vessels while in port, including all port dues and port-fleet-vessel services; pilotage; and vessel classification and survey services; [As amended by Federal Law No. 305-FZ of November 7, 2011.]

  3. pharmacy services manufacturing medicinal products for medical use; manufacturing or repairing spectacle optics other than sunglasses; repairing hearing aids and prosthetic and orthopedic products listed in paragraph 2(1); and providing prosthetic and orthopedic assistance; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 317-FZ of November 25, 2013.]

  4. [Subparagraph added by Federal Law No. 85-FZ of May 17, 2007; repealed by Federal Law No. 335-FZ of November 27, 2017.]

  5. exclusive rights to computer programs and databases included in the unified register of Russian computer programs and databases and/or the unified register of results of military, special-purpose, or dual-use research, development, and technological work, and rights to use such programs or databases, including updates and additional functionality and remote access over the Internet. [As amended by Federal Laws No. 321-FZ of July 14, 2022, and No. 520-FZ of December 19, 2022.]

This does not apply where the rights consist of the ability to disseminate or access advertising online, post offers or notices to acquire or sell goods, work, services, or property rights online, search for potential purchasers or sellers, and/or enter into transactions. [As amended by Federal Law No. 321-FZ of July 14, 2022.]

[Subparagraph added by Federal Law No. 195-FZ of July 19, 2007; as revised by Federal Law No. 265-FZ of July 31, 2020.]

26.1. exclusive rights to inventions, utility models, industrial designs, integrated-circuit topographies, and trade secrets or know-how, and rights to use them under a license agreement; [Subparagraph added by Federal Law No. 265-FZ of July 31, 2020.]

26.2. those exclusive rights and use rights under a commercial-concession agreement, provided the remuneration for them is separately stated in the agreement price. [Subparagraph added by Federal Law No. 97-FZ of April 16, 2022.]

  1. goods, work, services, or property rights supplied by taxpayers that are Russian marketing partners of the International Olympic Committee under Article 3.1 of Federal Law No. 310-FZ of December 1, 2007, "On the Organization and Holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi, Development of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation," in performing their marketing-partner obligations for the Games, excluding Russian branches or representative offices of organizations that are foreign IOC marketing partners under Article 3.1 of that Federal Law; [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010.]

  2. services organizing and conducting gambling; [Subparagraph added by Federal Law No. 198-FZ of July 23, 2013.]

  3. trust management of pension savings, payment-reserve funds, and pension savings of insured persons receiving a fixed-term pension payment, under legislation on formation and investment of pension savings; [Subparagraph added by Federal Law No. 420-FZ of December 28, 2013.]

29.1. trust management of property constituting mortgage coverage, provided by the state management company under Federal Law No. 152-FZ of November 11, 2003, "On Mortgage-Backed Securities"; [Subparagraph added by Federal Law No. 431-FZ of November 4, 2022.]

  1. assignment or reassignment of claims under obligations arising from derivative financial instruments whose sale is exempt under subparagraph 12; [Subparagraph added by Federal Law No. 420-FZ of December 28, 2013; as amended by Federal Law No. 242-FZ of July 3, 2016.]

  2. recovered paper, meaning paper and cardboard production or consumption waste, rejected or discarded paper, cardboard, printed products, and business papers, including expired-retention documents; [Subparagraph added by Federal Law No. 174-FZ of June 2, 2016.]

  3. the following services:

[Subparagraph 32 added by Federal Law No. 401-FZ of November 30, 2016.]

32.1. the following services:

[Subparagraph 32.1 added by Federal Law No. 196-FZ of June 11, 2021.]

32.2. advertising services supplied by organizers of the 2024 Games of the Future International Multi-Sport Tournament in Kazan to sponsors in connection with organizing and holding it; [Subparagraph added by Federal Law No. 611-FZ of December 19, 2023.]

  1. financial-leasing services with a purchase option for registered medical devices specified in the fourth textual paragraph of paragraph 2(1); [Subparagraph added by Federal Law No. 161-FZ of July 18, 2017.]

33.1. leasing staffed ambulances to state or municipal medical organizations for their provision of emergency medical services to the public; [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

33.2. transporting emergency medical teams, including medical evacuation of individuals, by ambulance under contracts with state or municipal medical organizations for their provision of emergency medical services to the public; [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

  1. material assets released from the state material reserve to responsible custodians or borrowers for replenishment, replacement, or borrowing under Federal Law No. 79-FZ of December 29, 1994, "On the State Material Reserve"; [Subparagraph added by Federal Law No. 316-FZ of November 14, 2017.]

  2. technical-management services for sea-going and mixed river-sea vessels supplied to foreign persons that are not registered with the tax authorities as taxpayers and operate vessels registered in foreign ship registers, on a government-approved list; [Subparagraph added by Federal Law No. 424-FZ of November 27, 2018.]

  3. municipal-solid-waste handling services provided by regional operators for handling municipal solid waste.

This covers services for which the competent constituent-entity executive body or, where empowered by constituent-entity law, local government body has approved a maximum unified regional-operator tariff excluding VAT.

The taxpayer applies the exemption for five consecutive calendar years beginning with the year the VAT-exclusive tariff takes effect, irrespective of a later VAT-inclusive tariff during that period. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

It also applies to a legal entity stripped of regional-operator status that continues performing its functions. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Subparagraph 36 added by Federal Law No. 211-FZ of July 26, 2019.]

  1. state or municipal social-sector services supplied under agreements concluded following selection of providers under legislation on state or municipal social orders, other than a subsidy agreement financing performance of a state or municipal assignment; [Subparagraph added by Federal Law No. 191-FZ of July 13, 2020.]

  2. digital financial assets; [Subparagraph added by Federal Law No. 324-FZ of July 14, 2022.]

  3. property other than funds and/or property rights transferred to an individual by a taxpayer that is a foreign organization or foreign structure without legal personality, where the individual's resulting income is exempt from personal income tax under Article 217(60.2); [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

  4. property transferred to an individual where the resulting income is exempt under Article 217(93); [Subparagraph added by Federal Law No. 443-FZ of November 21, 2022.]

  5. work, services, or property rights performed, provided, or transferred by non-profit organizations implementing federal projects financed by a federal-budget subsidy granted under the federal budget law for the current financial year and planning period, where that law identifies the organizations as subsidy recipients; [Subparagraph added by Federal Law No. 523-FZ of December 19, 2022.]

  6. medicinal products imported into, but not registered in, the Russian Federation and supplied to a non-profit organization established by presidential regulatory act to arrange medical care for children with severe life-threatening and chronic diseases, including rare diseases, and subsequent transfer without consideration to a state medical and/or pharmaceutical organization. The exemption covers medicines intended for those children and/or for persons during the year after turning 18 if they received this support before age 18; [Subparagraph added by Federal Law No. 262-FZ of June 24, 2023.]

  7. services of the operator conducting transactions in the carbon-unit register under legislation limiting greenhouse-gas emissions and legislation governing regional emissions-limitation experiments; [Subparagraph added by Federal Law No. 37-FZ of February 26, 2024.]

  8. services of an authorized organization facilitating digital-currency transactions under an experimental legal regime for digital innovation established under Article 1.1 of Federal Law No. 259-FZ of July 31, 2020, "On Digital Financial Assets, Digital Currency, and Amendments to Certain Legislative Acts of the Russian Federation." [Subparagraph added by Federal Law No. 418-FZ of November 29, 2024.]

3. The following transactions in the Russian Federation are exempt from VAT: [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  1. sale or transfer for own needs of government-listed religious articles and literature produced by religious organizations or organizations whose sole founders or members are religious organizations, and sold by those or other such organizations as part of religious activities, excluding excisable goods and mineral raw materials; and organization and conduct by them of religious rites, ceremonies, prayer meetings, or other acts of worship; [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 57-FZ of May 29, 2002, and No. 176-FZ of November 3, 2006.]

  2. sale, including transfer, performance, or provision for own needs, of goods, work, or services produced and sold by the following persons. Excluded are excisable goods other than excisable sugar-sweetened beverages, mineral raw materials and minerals, other government-listed goods, and brokerage or other intermediary services not specified in paragraph 2(12.2): [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 145-FZ of July 28, 2012, and No. 425-FZ of November 28, 2025.]

  1. banking transactions, other than cash collection, conducted by banks and the state-corporation development bank, including: [As amended by Federal Law No. 466-FZ of December 29, 2017.]

[Subparagraph 3 as revised by Federal Law No. 166-FZ of December 29, 2000.]

3.1. [Subparagraph added by Federal Law No. 119-FZ of July 22, 2005; repealed by Federal Law No. 425-FZ of November 28, 2025.]

3.2. the following transactions conducted by banks and the state-corporation development bank:

[Subparagraph 3.2 added by Federal Law No. 212-FZ of July 26, 2019.]

3.3. the following transactions of the digital-ruble-platform operator:

[Subparagraph 3.3 added by Federal Law No. 610-FZ of December 19, 2023.]

3.4. payment by banks of interest in precious-metal bars under precious-metal bank-account or deposit agreements; [Subparagraph added by Federal Law No. 417-FZ of November 17, 2025.]

3.5. placement by banks of precious metals not accepted as deposits; [Subparagraph added by Federal Law No. 417-FZ of November 17, 2025.]

  1. [Subparagraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

  2. particular banking transactions conducted by organizations entitled under Russian legislation to conduct them without a Central Bank license;

  3. sale of recognized artistic folk-handicraft products other than excisable goods, whose samples are registered under the procedure established by the authorized federal executive body; [As amended by Federal Law No. 160-FZ of July 23, 2008.]

  4. insurance, co-insurance, and reinsurance services of insurers, and non-state pension provision and/or formation of long-term savings by non-state pension funds. [As amended by Federal Laws No. 294-FZ of December 30, 2012, and No. 58-FZ of March 23, 2024.]

For this Article, insurance, co-insurance, and reinsurance transactions are those through which an insurer receives:

[As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 294-FZ of December 30, 2012.]

7.1. insurance and reinsurance services of an organization providing insurance and guarantee support for exports and imports under Federal Law No. 164-FZ of December 8, 2003, "On the Fundamentals of State Regulation of Foreign Trade"; [Subparagraph added by Federal Law No. 245-FZ of July 19, 2011; as amended by Federal Law No. 259-FZ of August 8, 2024.]

  1. [Subparagraph repealed by Federal Law No. 198-FZ of July 23, 2013.]

8.1. lotteries conducted by decision of an authorized executive body, including lottery-ticket sales services; [Subparagraph added by Federal Law No. 119-FZ of July 22, 2005.]

  1. sales of ores, concentrates, and other industrial products containing precious metals, and precious-metal scrap and waste, for production and refining, except specified sales by mining taxpayers to authorized refiners; sales of precious metals by taxpayers other than those in Article 164(1)(6) and (6.2) to federal or regional precious-metals-and-stones funds, the Central Bank, the Bank of Russia banknote and coin manufacturer, and banks; sales from those funds to specialized foreign-trade organizations, the Central Bank, and banks; sales of precious-metal bars by the Central Bank and banks to the Central Bank, banks, and that manufacturer, including under mandate, commission, or agency agreements and irrespective of storage; sales of bars other than silver bars by banks, authorized refiners, and that manufacturer to individuals irrespective of bank storage; and sales of bars by the Central Bank and banks to other persons if they remain in the State Depository of Valuables, Central Bank vault, or bank vault. [As amended by Federal Law No. 596-FZ of December 29, 2022]

[Further amended by Federal Laws No. 389-FZ of July 31, 2023, No. 49-FZ of March 23, 2024, and No. 425-FZ of November 28, 2025.]

9.1. sales of precious stones by taxpayers other than those in Article 164(1)(6.1) to the federal or regional precious-metals-and-stones funds, Central Bank, or banks; sales of unprocessed precious stones other than unprocessed natural diamonds to processors for subsequent export; sales of uncut or cut stones other than those in Article 164(1)(6.1) to specialized foreign-trade organizations; sales of processed natural diamonds by the Central Bank or banks to the Central Bank or banks, including under mandate, commission, or agency agreements and irrespective of storage; bank sales of processed natural diamonds to individuals irrespective of storage; and sales of unprocessed natural diamonds from federal or regional funds to processors of any form of ownership; [Subparagraph added by Federal Law No. 596-FZ of December 29, 2022; as amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. [Subparagraph repealed by Federal Law No. 323-FZ of July 14, 2022.]

  2. internal-system sales, transfers, performance, or provision for own needs by penal-system organizations and institutions of goods, work, or services they produce;

  3. transfer of goods, performance of work or services, or transfer of property rights without consideration in charitable activities under Federal Law No. 135-FZ of August 11, 1995, "On Charitable Activities and Volunteering," other than excisable goods. [As amended by Federal Laws No. 235-FZ of July 18, 2011, No. 98-FZ of April 23, 2018, and No. 210-FZ of July 26, 2019.]

If the recipient is an organization and/or individual entrepreneur, the exemption is supported by: [Textual paragraph added by Federal Law No. 210-FZ of July 26, 2019.]

  1. sales by physical-culture and sports organizations of prescribed strict-accountability tickets and subscriptions to their sports-entertainment events, and leasing sports facilities to prepare and hold those events; [As amended by Federal Laws No. 245-FZ of July 19, 2011, and No. 479-FZ of December 29, 2014.]

  2. services provided to their members in connection with professional activities by colleges of advocates, advocates' bureaux, chambers of advocates of constituent entities, or the Federal Chamber of Advocates; [As amended by Federal Laws No. 187-FZ of December 31, 2002, and No. 137-FZ of July 27, 2006.]

  3. monetary and securities lending transactions and interest; monetary credit or loan participation-financing transactions and interest; provision of security payments in money or securities and amounts payable for them under the Federal Law "On the Securities Market" through repo agreements, derivative financial instruments, and/or other agreements concerning securities and/or foreign currency, including under master-agreement terms; and repo transactions, including amounts payable for provision of securities. [As amended by Federal Laws No. 96-FZ of April 16, 2022, and No. 323-FZ of July 14, 2022.]

For this Chapter, a repo transaction is an agreement meeting the repo requirements of that Federal Law. [As amended by Federal Law No. 323-FZ of July 14, 2022.]

For this Code, credit or loan participation financing is an agreement under Federal Law No. 486-FZ of December 31, 2017, "On Syndicated Credit (Loan) and Amendments to Certain Legislative Acts of the Russian Federation," or applicable foreign law. [Textual paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

[Subparagraph 15 as revised by Federal Law No. 281-FZ of November 25, 2009.]

15.1. [Subparagraph added by Federal Law No. 119-FZ of July 22, 2005; repealed by Federal Law No. 137-FZ of July 27, 2006.]

15.2. the following clearing transactions:

[Subparagraph 15.2 added by Federal Law No. 420-FZ of December 28, 2013.]

15.3. issuance of sureties or guarantees by a taxpayer that is not a bank; [Subparagraph added by Federal Law No. 401-FZ of November 30, 2016.]

15.4. transfer of funds under a financing-management agreement to finance a managing partner's participation as operator in a service risk agreement, and transfer of funds by the managing partner upon distribution under the financing-management agreement; [Subparagraph added by Federal Law No. 22-FZ of February 17, 2023.]

  1. scientific research and experimental design work financed by Russian budget-system budgets, the Russian Foundation for Basic Research, Russian Technological Development Fund, or science, technology, and innovation support funds established under Federal Law No. 127-FZ of August 23, 1996, "On Science and State Science and Technology Policy"; and contract-based R&D by educational or scientific organizations; [As amended by Federal Laws No. 215-FZ of July 23, 2013, and No. 346-FZ of November 27, 2017.]

16.1. research, experimental-design, or technological work by organizations to create new products or technologies or improve existing ones, if it includes:

[Subparagraph 16.1 added by Federal Law No. 195-FZ of July 19, 2007.]

  1. [Subparagraph repealed by Federal Law No. 118-FZ of August 5, 2000.]

  2. services of Russian health-resort, wellness, recreation, and child recreation and wellness organizations, including children's camps, documented by vouchers or treatment-course vouchers constituting strict-accountability forms; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 119-FZ of July 22, 2005.]

  3. forest-fire extinguishing work or services;

  4. sale of own-produced goods by agricultural producers deriving at least 70 percent of total income from their sale, as in-kind remuneration or distributions for labor or for catering to workers engaged in agricultural work; [As amended by Federal Law No. 166-FZ of December 29, 2000.]

  5. [Subparagraph repealed by Federal Law No. 118-FZ of August 5, 2000.]

  6. sales of residential buildings, residential premises, and interests in them; [Subparagraph added by Federal Law No. 109-FZ of August 20, 2004.]

  7. transfer of an interest in common property in an apartment building upon sale of apartments; [Subparagraph added by Federal Law No. 109-FZ of August 20, 2004.]

23.1. developer services under a shared-construction participation agreement entered into under Federal Law No. 214-FZ of December 30, 2004, "On Participation in Shared Construction of Apartment Buildings and Other Immovable Property and Amendments to Certain Legislative Acts of the Russian Federation," where the shared-construction properties are residential buildings or residential and/or non-residential premises or parking spaces in apartment buildings. This does not apply to construction of temporary-accommodation premises without permanent-registration rights; [Subparagraph added by Federal Law No. 119-FZ of June 17, 2010; as amended by Federal Law No. 389-FZ of July 31, 2023.]

23.2. contractor work under a residential-construction contract with an individual under Federal Law No. 186-FZ of July 22, 2024, "On Construction of Residential Buildings under Construction Contracts Using Escrow Accounts"; [Subparagraph added by Federal Law No. 283-FZ of August 8, 2024.]

  1. [Subparagraph added by Federal Law No. 119-FZ of July 22, 2005; repealed by Federal Law No. 85-FZ of May 17, 2007.]

  2. transfer for advertising purposes of goods, work, or services whose per-unit acquisition or creation cost does not exceed RUB 300; [Subparagraph added by Federal Law No. 119-FZ of July 22, 2005; as amended by Federal Law No. 389-FZ of July 31, 2023.]

  3. assignment, reassignment, or acquisition of creditor claims under monetary loan or credit agreements or monetary credit/loan participation-financing agreements, and performance by the borrower to each new creditor under the original agreement underlying the assignment; [Subparagraph added by Federal Law No. 195-FZ of July 19, 2007; as amended by Federal Laws No. 281-FZ of November 25, 2009, and No. 323-FZ of July 14, 2022.]

26.1. assignment or reassignment of a creditor's monetary claim arising from bankruptcy liability of persons controlling a credit institution or controlling debtors of a credit institution, and performance by those persons to each new creditor acquiring the claim under an assignment agreement; [Subparagraph added by Federal Law No. 443-FZ of November 21, 2022.]

  1. work or services performed by residents of a port special economic zone within that zone; [Subparagraph added by Federal Law No. 240-FZ of October 30, 2007.]

  2. provision without consideration of airtime and/or print space under election and referendum legislation; [Subparagraph added by Federal Law No. 161-FZ of July 17, 2009.]

28.1. provision without consideration of airtime and/or print space under Law of the Russian Federation on Amendment to the Constitution No. 1-FKZ of March 14, 2020, "On Improving Regulation of Particular Matters of Organization and Functioning of Public Authority"; [Subparagraph added by Federal Law No. 68-FZ of March 26, 2020.]

  1. sales of utility services other than municipal-solid-waste handling by management organizations, homeowners' associations, housing-construction, housing, or other specialized consumer cooperatives created to meet citizens' housing needs and responsible for in-building engineering systems, provided they acquire the services from utility-complex organizations, electricity or gas suppliers, or hot-water, cold-water, and/or wastewater-disposal organizations; [Subparagraph added by Federal Law No. 287-FZ of November 28, 2009; as amended by Federal Laws No. 417-FZ of December 7, 2011, No. 211-FZ of July 26, 2019, and No. 259-FZ of August 8, 2024.]

29.1. sales of municipal-solid-waste handling services by those housing organizations or cooperatives, provided they acquire them from regional operators for handling municipal solid waste; [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

  1. sales by those organizations or cooperatives of apartment-building common-property maintenance or repair work or services, provided they acquire them from the persons directly performing them; and technical-customer functions for capital repair of apartment-building common property performed by specialized non-profit organizations established under the Housing Code, or by local government bodies and/or municipal budgetary institutions where that Code permits; [Subparagraph added by Federal Law No. 287-FZ of November 28, 2009; as amended by Federal Law No. 271-FZ of December 25, 2012.]

  2. transfer of property rights, including use rights to intellectual-property results and/or means of individualization, by the nationally recognized Russian Olympic and Paralympic public associations in performing agreements with Russian and foreign organizers of the 2014 Sochi Games under Article 3 of Federal Law No. 310-FZ of December 1, 2007, "On the Organization and Holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi, Development of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation"; [Subparagraph added by Federal Law No. 379-FZ of December 27, 2009.]

  3. provision without consideration of social-advertising production and/or distribution services under advertising legislation, if:

Those limits do not apply to mentions of government or local bodies, municipal bodies outside the local-government structure, socially oriented non-profit organizations, or individuals in difficult circumstances or needing treatment for purposes of charitable assistance. [Subparagraph added by Federal Law No. 235-FZ of July 18, 2011.]

  1. services of managing partners conducting the common affairs of investment-partnership participants; [Subparagraph added by Federal Law No. 336-FZ of November 28, 2011.]

  2. transfer of property rights as a contribution under an investment-partnership agreement, and transfer of property rights to a participant upon allocation of its share from common property or division of that property, up to the participant's paid contribution; [Subparagraph added by Federal Law No. 336-FZ of November 28, 2011.]

  3. sale or transfer for own needs of listed breeding cattle, pigs, sheep, goats, horses, poultry or hatching eggs, and fish; semen from breeding bulls, boars, rams, bucks, or stallions; embryos from those breeding animals; and embryos or juveniles from breeding fish, under government-approved product codes. [As amended by Federal Laws No. 401-FZ of November 30, 2016, and No. 308-FZ of July 2, 2021.]

The taxpayer must hold a breeding certificate or passport issued under Federal Law No. 123-FZ of August 3, 1995, "On Pedigree Livestock Breeding." [As amended by Federal Law No. 430-FZ of November 30, 2024.]

[Subparagraph 35 added by Federal Law No. 187-FZ of June 23, 2016.]

  1. services performing Russian Federation agent functions under Federal Law No. 161-FZ of July 24, 2008, "On Promoting Housing Development," in selling or leasing unassigned state property constituting the state treasury; [Subparagraph added by Federal Law No. 143-FZ of June 4, 2018.]

  2. repair and maintenance services for goods, including medical goods and spare parts, provided during the warranty period to perform warranty obligations without additional charge. [Subparagraph added by Federal Law No. 424-FZ of November 27, 2018.]

  3. public-catering services through restaurants, cafes, bars, fast-service establishments, buffets, cafeterias, canteens, snack bars, culinary departments at those facilities, and similar facilities, and off-premises catering at a location selected by the customer.

This does not include sales of:

Unless this subparagraph provides otherwise, all of the following conditions must be met:

For that comparison, the employer's average monthly payment figure for the preceding year or first nine months equals the average accrued-payment amount divided by the number of months in which payments were accrued under employment contracts. The average accrued-payment amount equals total payments under employment contracts, based on insurance-contribution calculations, divided by average workforce.

A newly formed organization or newly registered individual entrepreneur may apply this exemption during the calendar year of formation or registration without these restrictions. [As amended by Federal Law No. 104-FZ of April 25, 2026.]

Through December 31, 2026, the exemption also applies to STS organizations and entrepreneurs whose 2025 income, calculated under the fifth and seventh through tenth textual paragraphs of Article 145(1), did not exceed RUB 60 million and that lost VAT exemption on January 1, 2026, and to entrepreneurs that lost patent-system eligibility on that date and whose 2025 patent-system sales income did not exceed RUB 60 million, if 2025 catering income constituted at least 70 percent of the relevant total income. [Textual paragraph added by Federal Law No. 104-FZ of April 25, 2026.]

[Subparagraph 38 added by Federal Law No. 305-FZ of July 2, 2021; as amended by Federal Law No. 539-FZ of November 27, 2023.]

  1. sale by a tour-operator organization of a domestic and/or inbound tourism product; [Subparagraph added by Federal Law No. 389-FZ of July 31, 2023.]

  2. transfer by an international holding company to a constituent entity or municipality of work results and/or property under the second through fourth textual paragraphs of Article 284.10(4). [Subparagraph added by Federal Law No. 595-FZ of December 19, 2023.]

4. A taxpayer conducting both taxable and exempt transactions under this Article must keep separate records of them. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

5. A taxpayer conducting sales specified in paragraph 3 may relinquish or suspend their exemption by applying to the tax authority at its place of registration no later than the first day of the tax period from which the change is intended. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

Relinquishment or suspension must cover all transactions under one or more paragraph 3 subparagraphs and may not depend on the purchaser. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

It may not be for less than one year. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

6. Unless this paragraph provides otherwise, the exemptions in this Article require the taxpayer to hold the relevant licenses for licensable activities. [As amended by Federal Law No. 493-FZ of December 25, 2018.]

Medical services in paragraph 2(2) supplied by foreign legal entities or individual entrepreneurs participating in the project under Federal Law No. 160-FZ of June 29, 2015, "On the International Medical Cluster and Amendments to Certain Legislative Acts of the Russian Federation," are exempt if supported by duly issued authorizations from competent bodies or organizations of an OECD Member State confirming the right to provide them. [Textual paragraph added by Federal Law No. 493-FZ of December 25, 2018.]

7. Unless this Code provides otherwise, the exemption does not apply to business conducted for another person under mandate, commission, or agency agreements. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

8. If paragraphs 1-3 are amended to remove an exemption or exempt previously taxable transactions, the tax-base or exemption rules in effect on the shipment date apply irrespective of payment date. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

[Article 149 complete.]

Article 150. Importation into the Russian Federation and Other Territories under Its Jurisdiction That Is Not Subject to Taxation (Exempt from Taxation)

[Heading as revised by Federal Law No. 306-FZ of November 27, 2010.]

The following imports into the Russian Federation and other territories under its jurisdiction are exempt from VAT: [As amended by Customs Code of the Russian Federation No. 61-FZ of May 28, 2003, and Federal Law No. 306-FZ of November 27, 2010.]

  1. non-excisable goods imported as gratuitous aid to the Russian Federation under the government procedure established in accordance with the Federal Law "On Gratuitous Aid to the Russian Federation and Related Amendments to Legislative Acts on Taxes and Relief from Payments to State Extra-Budgetary Funds"; [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 117-FZ of July 7, 2003.]

  2. the following goods:

The second category requires submission to customs of a purpose-and-no-domestic-equivalent certificate issued under the prescribed procedure by the federal body responsible for industrial and defense-industry policy. For imports from an EAEU Member State, the certificate is submitted to the tax authority. [Subparagraph as revised by Federal Law No. 225-FZ of June 30, 2016.]

  1. [Subparagraph repealed by Federal Law No. 259-FZ of August 8, 2024.]

  2. cultural valuables acquired by state or municipal institutions; donated to state or municipal cultural institutions or archives; or donated to institutions classified as especially valuable properties of the cultural and national heritage of the peoples of the Russian Federation. [As amended by Federal Law No. 245-FZ of December 3, 2012.]

Customs must receive confirmation from the competent federal cultural body or, for Archive Fund documents and other archival documents, the competent federal archives body. [Textual paragraph added by Federal Law No. 245-FZ of December 3, 2012; as amended by Federal Law No. 121-FZ of June 18, 2017.]

[Subparagraph 4 as revised by Federal Law No. 281-FZ of November 25, 2009.]

4.1. other cultural valuables classified as such under legislation on export and import of cultural valuables, upon submission to customs of an expert opinion classifying the movable object accordingly; [Subparagraph added by Federal Law No. 430-FZ of December 28, 2017.]

  1. all kinds of printed publications received by state or municipal libraries or museums through international book exchange, and cinematographic works imported by specialized state organizations for international non-commercial exchange;

  2. goods produced by Russian organizations on land plots in foreign-state territory that the Russian Federation has a land-use right to under a treaty; [As amended by Federal Law No. 119-FZ of July 22, 2005.]

  3. technological equipment, including components and spare parts, for which no equivalent is produced in Russia, on the government-approved list; [As amended by Federal Law No. 224-FZ of November 26, 2008.]

  4. unprocessed natural diamonds;

  5. goods for official use by foreign diplomatic and equivalent missions and for personal use by their diplomatic and administrative-technical staff and cohabiting family members;

  6. Russian or foreign currency, legal-tender banknotes other than collectors' items, and securities comprising shares, bonds, certificates, and bills of exchange; [As amended by Federal Law No. 166-FZ of December 29, 2000.]

  7. marine-harvest products caught and/or processed by Russian fishing enterprises or organizations; [As amended by Federal Law No. 166-FZ of December 29, 2000.]

  8. vessels subject to registration in the Russian International Register of Vessels, and vessels subject to registration in the Russian Open Register of Vessels by persons granted special-administrative-region participant status under Federal Law No. 291-FZ of August 3, 2018, "On Special Administrative Regions in the Kaliningrad Region and Primorye Territory"; [Subparagraph added by Federal Law No. 168-FZ of December 20, 2005; as amended by Federal Law No. 324-FZ of September 29, 2019.]

  9. non-excisable goods on the government-approved list moved under Russian international cooperation in space research and use or spacecraft-launch service agreements; [Subparagraph added by Federal Law No. 191-FZ of November 10, 2006; as amended by Federal Law No. 306-FZ of November 27, 2010.]

  10. [Subparagraph added by Federal Law No. 310-FZ of December 1, 2007; repealed by Federal Law No. 245-FZ of July 19, 2011.]

  11. Russian fishing-fleet vessels that underwent major repairs and/or modernization outside Russian customs territory; [Subparagraph added by Federal Law No. 314-FZ of December 30, 2008.]

  12. unregistered medicinal products intended for medical care based on vital indications for particular patients, and hematopoietic stem cells and bone marrow for unrelated transplantation.

The exemption requires a permit from the federal body responsible for health and medicinal-product policy. [As amended by Federal Law No. 317-FZ of November 25, 2013.]

[Subparagraph 16 added by Federal Law No. 235-FZ of July 18, 2011.]

  1. scientific-research consumables for which no equivalent is produced in Russia, on a list approved by the federal body responsible for higher education, science, technology, and innovation policy and under the government procedure. [As amended by Federal Law No. 104-FZ of April 25, 2026.]

For this purpose, consumables are goods with a useful life not exceeding one year intended for scientific research, scientific and technical activities, or experimental development. [Subparagraph 17 added by Federal Law No. 151-FZ of June 4, 2014.]

  1. amphibious assault dock ships; [Subparagraph added by Federal Law No. 239-FZ of July 21, 2014.]

  2. listed breeding cattle, pigs, sheep, goats, horses, and poultry or hatching eggs; semen from breeding bulls, boars, rams, bucks, and stallions; and embryos from those breeding animals, under EAEU commodity codes approved by the Government.

Imports from non-EAEU states require a conclusion issued under Federal Law No. 123-FZ of August 3, 1995, "On Pedigree Livestock Breeding," classifying the animals, semen, and embryos as breeding products or material. [As amended by Federal Law No. 430-FZ of November 30, 2024.]

Imports from EAEU Member States require submission to the tax authority of a breeding certificate or passport issued by the exporting state's competent authority. [Textual paragraph added by Federal Law No. 430-FZ of November 30, 2024.]

[Subparagraph 19 added by Federal Law No. 187-FZ of June 23, 2016.]

  1. civil aircraft, upon submission to customs of a copy of the certificate of state registration in the State Register of Civil Aircraft of the Russian Federation.

If the certificate is not submitted, the import remains exempt if the taxpayer undertakes, on the approved form, to submit it within 90 calendar days after registration of the customs declaration.

If the undertaking is not fulfilled, the VAT calculated upon customs declaration must be paid no later than the day after the 90-day period expires.

When data pertaining to a civil aircraft are removed from the State Registry of Civil Aircraft of the Russian Federation, the tax amount calculated at the time of customs declaration of that civil aircraft, exemption from payment of which upon importation of the civil aircraft is provided by this subparagraph, is subject to payment by the taxpayer who submitted to the customs authority a copy of the certificate of state registration of the civil aircraft in the State Registry of Civil Aircraft of the Russian Federation referred to in the first textual paragraph of this subparagraph, on the day the data are removed from the State Registry of Civil Aircraft of the Russian Federation. The provisions of this textual paragraph do not apply to removal of data pertaining to a civil aircraft from the State Registry of Civil Aircraft of the Russian Federation in the following cases:

write-off of a civil aircraft or retirement of a civil aircraft from service due to the impossibility of using that aircraft for its intended purpose (as a vehicle);

sale of a civil aircraft or transfer of ownership thereof on other lawful grounds to a foreign state, or to a foreign national, stateless person, or foreign organization, subject to the condition that the civil aircraft is exported from the territory of the Russian Federation.

For the purpose of monitoring compliance with the requirements established by this subparagraph in connection with the application of the exemption from tax payment upon importation of civil aircraft into the territory of the Russian Federation, the federal executive authority performing functions of providing state services and managing state property in the field of air transport (civil aviation), as well as state registration of rights to aircraft and transactions therewith, transmits, via the unified interdepartmental electronic interaction system, to the federal executive authority authorized for control and supervision in the area of customs matters, information on the inclusion of data pertaining to civil aircraft in the State Registry of Civil Aircraft of the Russian Federation, as well as information on the removal of data pertaining to civil aircraft and the reasons for such removal from the State Registry of Civil Aircraft of the Russian Federation, under the procedure approved by the federal executive authority performing functions of providing state services and managing state property in the field of air transport (civil aviation), as well as state registration of rights to aircraft and transactions therewith, in coordination with the federal executive authority authorized for control and supervision in the area of customs matters;

[Subparagraph added by Federal Law No. 324-FZ of September 29, 2019.]

21) civil aircraft registered in the state registry of civil aircraft of a foreign state, subject to submission to the customs authority of a copy of the certificate (registration certificate) for the civil aircraft in the state registry of a foreign state that, pursuant to an international treaty of the Russian Federation, has transferred to the Russian Federation all or part of the functions and obligations of the state of registry.

When data pertaining to a civil aircraft are removed from the registry of civil aircraft of a foreign state that, pursuant to an international treaty of the Russian Federation, has transferred to the Russian Federation all or part of the functions and obligations of the state of registry, the tax amount calculated at the time of customs declaration of that civil aircraft, exemption from payment of which upon importation of the civil aircraft is provided by this subparagraph, is subject to payment by the taxpayer who submitted to the customs authority a copy of the certificate (registration certificate) for the civil aircraft in that foreign state's registry of civil aircraft, as referred to in the first textual paragraph of this subparagraph, on the day the data are removed from that registry. The provisions of this textual paragraph do not apply to removal of data pertaining to a civil aircraft from the registry of civil aircraft of such a foreign state in the following cases:

submission to the customs authority of the certificate of state registration of the civil aircraft in the State Registry of Civil Aircraft of the Russian Federation;

write-off of a civil aircraft or retirement of a civil aircraft from service due to the impossibility of using that aircraft for its intended purpose (as a vehicle).

For the purpose of monitoring compliance with the requirements established by this subparagraph in connection with the application of the exemption from tax payment upon importation of civil aircraft into the territory of the Russian Federation, the federal executive authority performing functions of providing state services and managing state property in the field of air transport (civil aviation), as well as state registration of rights to aircraft and transactions therewith, transmits, via the unified interdepartmental electronic interaction system, to the federal executive authority authorized for control and supervision in the area of customs matters, information on the inclusion of data pertaining to civil aircraft in the federal state information system "Registry of Operators and Aircraft," as well as information on the modification (removal) of data pertaining to civil aircraft and the reasons for such modification (removal) from the federal state information system "Registry of Operators and Aircraft," under the procedure approved by the federal executive authority performing functions of providing state services and managing state property in the field of air transport (civil aviation), as well as state registration of rights to aircraft and transactions therewith, in coordination with the federal executive authority authorized for control and supervision in the area of customs matters;

[Subparagraph added by Federal Law No. 324-FZ of September 29, 2019.]

22) aviation engines, spare parts, and components intended for the construction, repair, and/or modernization within the territory of the Russian Federation of civil aircraft (except for ultralight manned aircraft with a structural mass of 115 kilograms or less), as well as printed publications, prototypes, and/or their component parts required for the development, manufacture, and/or testing of civil aircraft and/or aviation engines. [As amended by Federal Law No. 538-FZ of November 14, 2023.]

The provisions of this subparagraph apply subject to submission to the customs authority of a document confirming the intended purpose of the imported goods, issued by the federal executive authority performing functions of developing state policy and normative legal regulation in the field of industrial and defense-industrial complexes, in the form and under the procedure established by that federal executive authority;

[Subparagraph added by Federal Law No. 324-FZ of September 29, 2019.]

23) engines, spare parts, and components intended for the construction, repair, and/or modernization within the territory of the Russian Federation of unmanned civil aircraft with a maximum takeoff weight of from 0.15 kilogram to 30 kilograms, as well as printed publications, prototypes, and/or their component parts required for the development, manufacture, and/or testing of the unmanned civil aircraft and/or engines referred to in this subparagraph.

The provisions of this subparagraph apply subject to submission to the customs authority of a document confirming the intended purpose of the imported goods, issued by the federal executive authority performing functions of developing state policy and normative legal regulation in the field of industrial and defense-industrial complexes, in the form and under the procedure established by that federal executive authority.

[Subparagraph added by Federal Law No. 297-FZ of July 31, 2025.]

2. [Paragraph repealed by the Customs Code of the Russian Federation No. 61-FZ of May 28, 2003.]

Article 151. Particularities of Taxation upon the Importation of Goods into the Territory of the Russian Federation and Other Territories under Its Jurisdiction, and upon the Exportation of Goods from the Territory of the Russian Federation

[Heading as amended by Federal Law No. 306-FZ of November 27, 2010.]

1. Upon the importation of goods into the territory of the Russian Federation and other territories under its jurisdiction, taxation is carried out in the following order, depending on the chosen customs procedure: [As amended by Federal Law No. 306-FZ of November 27, 2010.]

1) upon placement of goods under the customs procedure of release for domestic consumption, the tax is paid in full, unless subparagraph 1.1 of this paragraph provides otherwise; [As amended by Federal Laws No. 306-FZ of November 27, 2010, and No. 72-FZ of March 30, 2016.]

1.1) upon release of goods under the customs procedure of release for domestic consumption upon completion of the customs procedure of free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region, the calculated tax amounts are not paid by taxpayers, provided that such taxpayers, as of the date of release of goods under that customs procedure, do not apply special tax regimes or apply the simplified system of taxation, fulfilling the obligations of a taxpayer applying the tax rates provided for by paragraphs 2 and 3 of Article 164 of this Code, do not exercise the right to exemption provided for by Article 145 of this Code, and during the tax period preceding the date of release of goods under that customs procedure, did not carry out transactions involving the sale of goods not subject to taxation under Article 149 of this Code, except for transactions involving the transfer of goods provided for by subparagraph 12 of paragraph 3 of Article 149 of this Code, unless a different procedure for paying the tax is provided for by the third textual paragraph of this subparagraph. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

The taxation procedure provided for by the first textual paragraph of this subparagraph may be applied by taxpayers who, as of the date of release of goods under the customs procedure of release for domestic consumption upon completion of the customs procedure of free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region, are residents included in the unified register of residents of the Special Economic Zone in the Kaliningrad Region, or persons whose state registration was carried out in the Kaliningrad Region and who, as of April 1, 2006, conducted activities under Federal Law No. 13-FZ of January 22, 1996 "On the Special Economic Zone in the Kaliningrad Region," and who are registered with the tax authorities of the Kaliningrad Region at the location of the organization (the place of residence of the individual entrepreneur).

Tax amounts calculated at the time of customs declaration that were not paid in accordance with the provisions of the first textual paragraph of this subparagraph are subject to payment into the budget by the relevant taxpayers under the procedure provided for by the first textual paragraph of paragraph 1 of Article 174 of this Code, based on the results of the tax period in which 180 calendar days expire from the date of release of goods under the customs procedure of release for domestic consumption upon completion of the customs procedure of free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region, if prior to the expiration of that period those goods were not used by those taxpayers to carry out transactions recognized as taxable objects under this Chapter, without applying the tax exemption established by this Chapter. Documents, in particular copies of goods supply contracts, confirming the use of such goods in carrying out those transactions, are submitted simultaneously with the tax return in which the relevant transactions are reflected.

Confirmation of compliance with the conditions specified in the first textual paragraph of this subparagraph is effected by the tax authorities submitting to the customs authority the information about the taxpayer required for such confirmation. Information on the amount of the calculated tax not paid by the taxpayer on the basis of the first textual paragraph of this subparagraph, and other information required for monitoring the correctness of tax calculation and payment, is submitted by the customs authority to the tax authorities. The composition and the procedure for submitting the information referred to in this textual paragraph are approved by the federal executive authority authorized for control and supervision in the area of taxes and levies, and by the federal executive authority authorized in the area of customs matters;

[Subparagraph added by Federal Law No. 72-FZ of March 30, 2016; as amended by Federal Law No. 225-FZ of June 30, 2016.]

2) upon placement of goods under the customs procedure of reimport, the taxpayer pays the tax amounts from payment of which it was exempted, or the amounts that were refunded to it in connection with the export of goods under this Code, under the procedure provided for by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters; [As amended by Federal Law No. 306-FZ of November 27, 2010.]

3) upon placement of goods under the customs procedures of transit, customs warehouse, re-export, duty-free trade, free customs zone, free warehouse, destruction, abandonment in favor of the state, and the special customs procedure, as well as upon customs declaration of stores, the tax is not paid; [As amended by Federal Law No. 57-FZ of May 29, 2002; the Customs Code of the Russian Federation No. 61-FZ of May 28, 2003; Federal Laws No. 306-FZ of November 27, 2010, and No. 245-FZ of July 19, 2011.]

4) upon placement of goods under the inward processing procedure, the tax is not paid, provided that the processed products are exported from the customs territory of the Customs Union within a specified period; [As amended by the Customs Code of the Russian Federation No. 61-FZ of May 28, 2003, and Federal Law No. 306-FZ of November 27, 2010.]

5) upon placement of goods under the temporary admission procedure, full or partial exemption from tax payment applies under the procedure provided for by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters; [As amended by Federal Law No. 306-FZ of November 27, 2010.]

6) upon importation of processed products of goods placed under the outward processing procedure, full or partial exemption from tax payment applies under the procedure provided for by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters; [As amended by Federal Law No. 306-FZ of November 27, 2010.]

7) upon placement of goods under the customs procedure of processing for domestic consumption, the tax is paid in full. [As amended by the Customs Code of the Russian Federation No. 61-FZ of May 28, 2003, and Federal Law No. 306-FZ of November 27, 2010.]

2. Upon the exportation of goods from the territory of the Russian Federation, taxation is carried out in the following order: [As amended by Federal Law No. 306-FZ of November 27, 2010.]

1) upon exportation of goods from the territory of the Russian Federation under the customs procedure of export, the tax is not paid. [As amended by Federal Law No. 306-FZ of November 27, 2010.]

The taxation procedure specified in this subparagraph also applies upon placement of goods under the customs procedure of customs warehouse for the purpose of their subsequent exportation under the customs procedure of export, as well as upon placement of goods under the customs procedure of free customs zone; [As amended by Federal Laws No. 117-FZ of July 22, 2005, and No. 306-FZ of November 27, 2010.]

2) upon exportation of goods beyond the territory of the Russian Federation and other territories under its jurisdiction under the customs procedure of re-export, the tax is not paid, and the tax amounts paid upon importation into the territory of the Russian Federation and other territories under its jurisdiction are refunded to the taxpayer under the procedure provided for by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters; [As amended by Federal Law No. 305-FZ of November 7, 2011.]

3) upon exportation from the territory of the Russian Federation of stores, as well as of goods for the purpose of completing the special customs procedure, the tax is not paid; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 245-FZ of July 19, 2011.]

4) upon exportation of goods from the territory of the Russian Federation and other territories under its jurisdiction under customs procedures other than those specified in subparagraphs 1 through 3 of this paragraph, neither exemption from tax payment nor a refund of paid tax amounts is granted, unless the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters provide otherwise. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 306-FZ of November 27, 2010.]

3. When goods intended for personal, family, household, and other needs not connected with the conduct of business activities are transported by individuals, the procedure for paying the tax subject to payment in connection with the transportation of goods across the customs border of the Customs Union is determined by the customs legislation of the Customs Union. [As amended by the Customs Code of the Russian Federation No. 61-FZ of May 28, 2003, and Federal Law No. 306-FZ of November 27, 2010.]

4. Upon the importation of goods into the territory of the Russian Federation and other territories under its jurisdiction from the territories of the EAEU member states under mandate agreements, commission agreements, or agency agreements, the obligation to calculate and pay the tax is imposed on the organization (individual entrepreneur) acting as the mandatary, commission agent, or agent. In that case, tax payment is made no later than the 20th day of the month following the month in which the imported goods are recorded in the accounts of the mandatary, commission agent, or agent.

The provisions of the first textual paragraph of this paragraph do not apply to organizations (individual entrepreneurs) acting as mandataries, commission agents, or agents that are recognized as tax agents under paragraph 1 of Article 174.3 of this Code, or to mandataries, commission agents, or agents with whom agreements have been concluded providing for the sale of goods of the mandator, consignor, or principal to organizations or individual entrepreneurs. [Textual paragraph added by Federal Law No. 100-FZ of May 29, 2024.]

[Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

Article 152

[Repealed by Federal Law No. 306-FZ of November 27, 2010.]

Article 153. Tax Base

1. The tax base for sales of goods, work, or services is determined under this Chapter according to the features of sales of goods, work, or services produced by the taxpayer or acquired from third parties.

For goods transferred, work performed, or services provided for own needs that are taxable under Article 146, the taxpayer determines the base under this Chapter.

For imports into the Russian Federation and other territories under its jurisdiction, the taxpayer determines it under this Chapter and customs-union and Russian customs legislation. [As amended by Federal Law No. 306-FZ of November 27, 2010.]

Where different rates apply, a separate base is determined for each class of goods, work, or services taxed at a different rate; transactions taxed at the same rate are aggregated. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

For transfers of property rights, the base reflects the special rules in this Chapter. [Textual paragraph added by Federal Law No. 119-FZ of July 22, 2005.]

2. Sales revenue from goods, work, services, or property rights comprises all taxpayer income connected with settlement for them, received in money and/or in kind, including payment in securities. [As amended by Federal Law No. 119-FZ of July 22, 2005.]

Income is included only if, and to the extent that, it can be valued.

3. Foreign-currency revenue or expenses are converted into rubles at the Central Bank rate on the Article 167 tax-base determination date for sales or transfers, or on the date expenses are actually incurred. For Article 164(1) supplies settled in foreign currency, the base is converted at the rate on the shipment, transfer, performance, or provision date. [As amended by Federal Laws No. 119-FZ of July 22, 2005, No. 309-FZ of November 27, 2010, and No. 245-FZ of July 19, 2011.]

4. If a ruble-denominated payment obligation equals a specified foreign-currency amount or conventional monetary units and the base arises on shipment or transfer, the foreign amount is converted at the Central Bank rate on that date. Subsequent payment does not adjust the base. Resulting VAT differences of the seller are included in non-sales income under Article 250 or non-sales expenses under Article 265. [Paragraph added by Federal Law No. 245-FZ of July 19, 2011; as amended by Federal Law No. 81-FZ of April 20, 2014.]

[Article 153 complete.]

Article 154. Procedure for Determining the Tax Base on Sales of Goods, Work, or Services

1. Unless this Article provides otherwise, the base is the value of the goods, work, or services calculated from prices determined under Article 105.3, including excise tax on excisable goods and excluding VAT.

Upon receipt of payment or partial payment for future supplies, the base is the amount received including VAT.

Payment or partial payment received in connection with issuance by the taxpayer of a digital right simultaneously comprising a digital financial asset and a utility digital right is treated as payment for future goods, work, services, or property rights whose delivery or transfer claim is certified by that right.

Payment or partial payment under an agreement to acquire a utility digital right through an investment platform is treated as payment for future goods, work, services, exclusive intellectual-property rights, and/or use rights whose claim is certified by the right. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

The base excludes payment or partial payment for future transfers of digital financial assets and for future supplies that:

On shipment against previously received payment included in the base, the base is determined under the first textual paragraph unless paragraph 6.1 provides otherwise.

For advance payment toward property rights, including a digital right simultaneously comprising a digital financial asset and a utility digital right, in the cases in the second textual paragraph of Article 155(1) and Article 155(2)-(4) and (6), the base is the excess of the payment over the acquisition cost of the right or amount of the monetary claim, including a future claim, determined in proportion to the payment's share of the transfer price.

[Paragraph 1 as revised by Federal Law No. 324-FZ of July 14, 2022.]

2. For barter, gratuitous supplies, transfer of pledged property to the pledgee upon default, and in-kind remuneration, the base is value calculated using an Article 105.3-equivalent pricing method, including excise tax and excluding VAT. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 117-FZ of July 7, 2003, and No. 227-FZ of July 18, 2011.]

For supplies taking account of budget subsidies connected with regulated prices or statutory concessions, including discounts excluding VAT, granted to particular consumers, the base is value at actual sale prices. [Textual paragraph added by Federal Law No. 166-FZ of December 29, 2000; as amended by Federal Laws No. 119-FZ of July 22, 2005, No. 284-FZ of November 29, 2007, and No. 303-FZ of August 3, 2018.]

Those subsidies or concessions are not included in the base. [Textual paragraph added by Federal Law No. 119-FZ of July 22, 2005; as amended by Federal Laws No. 284-FZ of November 29, 2007, and No. 303-FZ of August 3, 2018.]

2.1. A seller's premium or incentive payment to a purchaser for satisfying supply-contract conditions, including purchasing a specified volume, does not reduce the value of supplies for the seller's base or the purchaser's deductions unless the contract provides for reduction by the premium. [Paragraph added by Federal Law No. 39-FZ of April 5, 2013.]

3. On sale of property accounted for at a value including paid VAT, the base is the difference between the VAT- and excise-inclusive Article 105.3 sale price and the property's carrying value or revalued residual value. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 117-FZ of July 7, 2003, and No. 227-FZ of July 18, 2011.]

4. On sale of government-listed non-excisable agricultural products or processed products purchased from individuals who are not taxpayers, the base is the difference between the VAT-inclusive Article 105.3 price and acquisition price. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 117-FZ of July 7, 2003, and No. 227-FZ of July 18, 2011.]

5. For manufacturing services using customer-supplied raw materials, the base is the value of processing or other transformation, including excise tax and excluding VAT. [As amended by Federal Law No. 117-FZ of July 7, 2003.]

5.1. For resale of Ministry of Finance-listed electronics and household appliances, or cars and motorcycles, acquired from individuals who are not taxpayers, the base is the difference between the VAT-inclusive Article 105.3 sale price and acquisition price. For cars and motorcycles, the individual must have owned and been the registered keeper of the vehicle. [Paragraph added by Federal Law No. 251-FZ of December 4, 2008; as amended by Federal Laws No. 103-FZ of April 30, 2021, No. 382-FZ of November 29, 2021, No. 389-FZ of July 31, 2023, No. 612-FZ of December 19, 2023, and No. 104-FZ of April 25, 2026.]

5.2. For resale of cars or motorcycles acquired by the taxpayer, the base is the difference between the VAT-inclusive Article 105.3 sale price and VAT-inclusive acquisition price if:

  1. the seller applied the general taxation regime on the acquisition date;
  2. the last registered owner was an individual; and
  3. the taxpayer received from the seller an invoice stating VAT determined under this paragraph or paragraph 5.1.

This paragraph does not apply to the taxpayer's sales of cars or motorcycles specified in paragraph 5.1.

[Paragraph 5.2 added by Federal Law No. 612-FZ of December 19, 2023.]

6. For forward transactions and non-exchange-traded derivative financial instruments, the base is the contract value of the goods, work, services, or underlying asset, but not below value calculated using an Article 105.3-equivalent method at the Article 167 base-determination date, including excise tax and excluding VAT. [As amended by Federal Laws No. 227-FZ of July 18, 2011, and No. 242-FZ of July 3, 2016.]

For the underlying asset of an exchange-traded derivative requiring delivery, other than an option, the base is the value determined under the exchange-approved specification at the Article 167 date, including excise tax and excluding VAT. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

For the underlying asset of an exchange-traded option requiring delivery, the base is that specification value, but not below the Article 105.3 value at the Article 167 date, including excise tax and excluding VAT. [As amended by Federal Laws No. 227-FZ of July 18, 2011, and No. 242-FZ of July 3, 2016.]

For this Chapter, a derivative specification is the exchange document determining the instrument's terms. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

[Paragraph 6 as revised by Federal Law No. 281-FZ of November 25, 2009.]

6.1. On a taxable supply or transfer made to redeem a digital right simultaneously comprising a digital financial asset and a utility digital right, the base is the right's value at the issue-decision price excluding VAT, but not below the Article 105.3 value of the goods, work, services, or rights at the issue date, including excise tax and excluding VAT.

If goods taxable at the Article 164(3) rate are supplied against payment received on issuance of such a right and taxed then at the Article 164(1) rate, the base is the issue-decision value, but not below the goods' Article 105.3 value at the issue date. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

For a taxable supply or transfer performed in discharge of an obligation represented by a utility digital right, the base is the right's acquisition price paid by its first acquirer, excluding VAT, but not below the Article 105.3 value at that acquisition date of the goods, work, services, exclusive intellectual-property rights, or use rights, including excise tax and excluding VAT. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

Discharge of such an obligation means its termination through transfer of the specified goods, work, services, exclusive rights, and/or use rights. Transfer of documentary securities or payment of cash is not such discharge. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 6.1 added by Federal Law No. 324-FZ of July 14, 2022.]

7. Deposit prices of returnable multiple-use containers are excluded from the base if the containers must be returned to the seller. [Paragraph added by Federal Law No. 166-FZ of December 29, 2000.]

8. Depending on the supply features, the base is determined under Articles 155-162.

9. [Paragraph added by Federal Law No. 119-FZ of July 22, 2005; repealed by Federal Law No. 255-FZ of November 4, 2007.]

10. An increase in the VAT-exclusive value of shipped goods, performed work or services, or transferred property rights, including through a price, tariff, quantity, or volume increase, is included by the taxpayer or tax agent in the base for the period in which the documents supporting adjustment invoices under Article 172(10) were drawn up. [As amended by Federal Law No. 302-FZ of August 3, 2018.]

An increase in the VAT-inclusive value of goods specified in the first textual paragraph of Article 161(8) is included by the Article 161(8) tax agent in the base for the period in which the documents supporting adjustment invoices under Article 172(10) were drawn up. [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

[Paragraph 10 added by Federal Law No. 245-FZ of July 19, 2011; as amended by Federal Law No. 39-FZ of April 5, 2013.]

11. When responsible custodians or borrowers sell material assets acquired upon their release from the state material reserve for replenishment, replacement, or borrowing under Federal Law No. 79-FZ of December 29, 1994, "On the State Material Reserve," the base is the positive difference between the VAT-inclusive Article 105.3 sale price and acquisition price. [Paragraph added by Federal Law No. 316-FZ of November 14, 2017.]

12. Paragraphs 3, 4, 5.1, and 5.2 do not apply to STS taxpayers performing VAT obligations at the rates in Article 164(8). [Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

[Article 154 complete.]

Article 155. Special Rules for Determining the Tax Base on Transfers of Property Rights

1. On assignment of a monetary claim arising from a contract for a taxable, non-exempt sale of goods, work, or services, or transfer of that claim by operation of law, the base for the underlying sale is determined under Article 154 unless this paragraph provides otherwise. [As amended by Federal Law No. 245-FZ of July 19, 2011.]

For assignment by the original creditor, or transfer by operation of law, the base is the excess of the original creditor's assignment proceeds over the assigned monetary claim. [Textual paragraph added by Federal Law No. 245-FZ of July 19, 2011.]

2. For assignment by a new creditor of a monetary claim arising from a goods, work, or services sale contract, the base is the excess of proceeds from subsequent assignment or discharge of the obligation over acquisition expenses for the claim. [As amended by Federal Law No. 245-FZ of July 19, 2011.]

3. When taxpayers, including shared-construction participants, transfer property rights to residential buildings or premises, interests in them, garages, or parking spaces, the base is the difference between the VAT-inclusive transfer price and acquisition expenses for the rights.

4. For a monetary claim acquired from third parties, the base is the excess of income received from the debtor and/or subsequent assignment over acquisition expenses for the claim.

5. For transfer of rights connected with a right to enter into an agreement and for lease rights, the base is determined under Article 154.

6. On sale of a digital right simultaneously comprising a digital financial asset and a utility digital right, the base is the difference between its VAT-inclusive sale and acquisition prices. [Paragraph added by Federal Law No. 324-FZ of July 14, 2022.]

[Article as revised by Federal Law No. 119-FZ of July 22, 2005.]

[Article 155 complete.]

Article 156. Special Rules for Determining the Tax Base of Taxpayers Receiving Income under Mandate, Commission, or Agency Agreements

1. A taxpayer conducting business for another person under a mandate, commission, or agency agreement determines the base as remuneration and any other income received in performing the agreement.

The same applies when a pledgee sells unclaimed pledged property belonging to the pledgor under the statutory procedure. [Textual paragraph added by Federal Law No. 119-FZ of July 22, 2005.]

2. Services under those agreements connected with sales exempt under Article 149 are not themselves exempt, except intermediary services for sales specified in Article 149(1), Article 149(2)(1) and (8), and Article 149(3)(6). [As amended by Federal Law No. 166-FZ of December 29, 2000.]

[Article 156 complete.]

Article 157. Special Rules for Determining the Tax Base and Paying VAT on Transportation and International Communications Services

1. For rail, road, air, sea, or river carriage of passengers, baggage, freight, unaccompanied baggage, or mail, other than suburban carriage under the third textual paragraph of Article 149(2)(7), the base is the VAT-exclusive carriage charge. For air carriage, Russian territorial limits are determined by the flight's initial and final points. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 57-FZ of May 29, 2002, and No. 117-FZ of July 7, 2003.]

2. For travel documents sold at concessionary fares, the base is calculated from those fares.

3. This Article applies subject to Article 164(1) and does not apply to carriage under Article 149(2)(7) or treaties and agreements.

4. If money for unused travel documents is refunded before the journey begins, the refund includes all VAT. If a passenger returns a document en route because the journey ends early, it includes VAT corresponding to the remaining distance. Amounts actually refunded are excluded from the base. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

5. In international communications, amounts received by communications organizations from foreign purchasers are excluded from the base. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

[Article 157 complete.]

Article 158. Special Rules for Determining the Tax Base on Sale of an Enterprise as a Whole Property Complex

1. A separate base is determined for each class of enterprise asset. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

2. If the enterprise sale price is below the carrying amount of the property sold, an adjustment coefficient equal to sale price divided by carrying amount applies. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

If the sale price is above carrying amount, the coefficient equals sale price less the carrying amount of accounts receivable and, unless revaluation is elected, securities, divided by the carrying amount of the property less those same amounts. No coefficient applies to accounts receivable or those securities. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

3. For tax purposes, each asset class is priced at its carrying amount multiplied by the coefficient.

4. The seller draws up a consolidated invoice stating the enterprise sale price in the "Total Including VAT" column. Fixed assets, intangible assets, other production and non-production property, accounts receivable, securities, and other balance-sheet assets are stated separately, and an inventory statement is attached. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

Each asset class is stated at carrying amount multiplied by the coefficient.

For each taxable asset class, the "VAT Rate" and "VAT Amount" columns state, respectively, the 18.03 percent calculated rate and VAT determined as the 18.03 percent share of the tax base. [As amended by Federal Laws No. 117-FZ of July 7, 2003, No. 303-FZ of August 3, 2018, and No. 425-FZ of November 28, 2025.]

[Article 158 complete.]

Article 159. Procedure for Determining the Tax Base on Transfers of Goods, Work, or Services for Own Needs and Construction and Installation Work for Own Use

1. For supplies for own needs whose expenses are not deductible, including through depreciation, for corporate profit tax, the base is value calculated from sale prices for identical or, if unavailable, homogeneous goods or analogous work or services in the preceding tax period, or if unavailable, market prices, including excise tax and excluding VAT. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 110-FZ of August 6, 2001, and No. 117-FZ of July 7, 2003.]

2. For construction and installation work for own use, the base is the value of the work calculated from all actual performance expenses, including expenses of a reorganized or reorganizing organization. [As amended by Federal Law No. 118-FZ of July 22, 2005.]

[Article 159 complete.]

Article 160. Procedure for Determining the Tax Base on Importation into the Russian Federation and Other Territories under Its Jurisdiction

[Heading as revised by Federal Law No. 306-FZ of November 27, 2010.]

1. On import, other than goods in paragraphs 2 and 4 and subject to Articles 150 and 151, the base is the sum of: [As amended by Federal Laws No. 28-FZ of February 28, 2006, No. 318-FZ of December 17, 2009, and No. 306-FZ of November 27, 2010.]

  1. customs value; [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 57-FZ of May 29, 2002.]
  2. customs duty payable; and
  3. excise tax payable on excisable goods. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 117-FZ of July 7, 2003.]

[Paragraph 2 excluded by Federal Law No. 57-FZ of May 29, 2002.]

2. On import of products made from goods previously exported under outward processing, the base is the processing value. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 306-FZ of November 27, 2010.]

3. A separate base is determined for each group of imported goods of the same name, kind, and brand. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 306-FZ of November 27, 2010.]

If one consignment contains excisable and non-excisable goods, or products processed from goods previously exported under outward processing, a separate base is determined for each group. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 57-FZ of May 29, 2002, No. 117-FZ of July 7, 2003, and No. 306-FZ of November 27, 2010.]

4. [Paragraph repealed by Federal Law No. 306-FZ of November 27, 2010.]

5. For Russian goods placed under the free-customs-zone procedure and imported into the rest of the Russian Federation and other territories under its jurisdiction, or transferred within the SEZ to nonresidents, the base is determined under paragraph 1 subject to customs-union and Russian customs legislation. [Paragraph added by Federal Law No. 117-FZ of July 22, 2005; as amended by Federal Law No. 306-FZ of November 27, 2010.]

[Article 160 complete.]

Article 161. Special Rules for Determining the Tax Base by Tax Agents

1. For goods (work or services) whose place of supply is the territory of the Russian Federation and that are supplied by taxpayers that are foreign persons, the tax base is determined by tax agents where those foreign persons:

The tax base is determined by tax agents separately for each transaction involving the supply of goods (work or services) in the Russian Federation, in accordance with this Chapter, as the amount of revenue from the supply of those goods (work or services) inclusive of value-added tax.

[Paragraph as amended by Federal Law No. 305-FZ of July 2, 2021.]

2. For the purposes of paragraph 1 of this Article, organizations and individual entrepreneurs that acquire goods (work or services) in the Russian Federation from the foreign persons specified in paragraph 1 of this Article are recognized as tax agents, unless paragraph 5.2 of this Article or paragraphs 3 and 10.1 of Article 174.2 of this Code provide otherwise. Tax agents are required to calculate the relevant amount of tax, withhold it from the taxpayer, and pay it to the budget, regardless of whether they perform the obligations of a taxpayer relating to the calculation and payment of tax and any other obligations established by this Chapter. [As amended by Federal Laws No. 305-FZ of July 2, 2021, No. 323-FZ of July 14, 2022, and No. 324-FZ of July 14, 2022.]

3. When state authorities and administrative bodies, local self-government bodies, or public authorities of the federal territory "Sirius" lease federal property, property of constituent entities of the Russian Federation, municipal property, or property owned by the federal territory "Sirius" in the Russian Federation, the tax base is determined as the amount of the lease payment inclusive of tax. The tax base is determined by the tax agent separately for each leased property object. In such cases, lessees of that property, other than individuals who are not individual entrepreneurs, are recognized as tax agents. Those persons are required to calculate the relevant amount of tax, withhold it from the income paid to the lessor, and pay it to the budget. [As amended by Federal Laws No. 57-FZ of May 29, 2002,

No. 83-FZ of May 8, 2010,

No. 330-FZ of November 21, 2011,

No. 424-FZ of November 27, 2018,

and No. 199-FZ of June 11, 2021.]

When state authorities and administrative bodies, local self-government bodies, or public authorities of the federal territory "Sirius" grant in the Russian Federation a limited right to use a land plot (servitude) with respect to land plots in federal ownership, in the ownership of constituent entities of the Russian Federation, in municipal ownership, or in the ownership of the federal territory "Sirius," the tax base is determined as the amount of the payment transferred for the established servitude, inclusive of tax. The tax base is determined by the tax agent separately for each land plot with respect to which the servitude is established. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

In the case referred to in the second textual paragraph of this paragraph, organizations and individual entrepreneurs in whose interest the servitude is established are recognized as tax agents. Those tax agents are required to calculate, withhold, and remit to the budget the relevant amount of tax, regardless of whether they perform the obligations of a taxpayer relating to the calculation and payment of tax and any other obligations established by this Chapter. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

On the sale (transfer) in the Russian Federation of state property not assigned to state enterprises and institutions, constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a krai, oblast, federal city, autonomous oblast, or autonomous okrug, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the relevant urban or rural settlement or other municipal formation, and state and municipal property not assigned to state and municipal enterprises and institutions, constituting the treasury of the federal territory "Sirius," the tax base is determined as the amount of the revenue from the sale (transfer) of that property, inclusive of tax. The tax base is determined separately for each transaction involving the sale (transfer) of that property. In such cases, the purchasers (recipients) of that property, other than individuals who are not individual entrepreneurs, are recognized as tax agents. Those persons are required to calculate the relevant amount of tax by the calculated-rate method, withhold it from the amounts paid out, and pay it to the budget. [Textual paragraph added by Federal Law No. 224-FZ of November 26, 2008; as amended by Federal Law No. 199-FZ of June 11, 2021.]

4. On the sale in the Russian Federation of confiscated property; property sold pursuant to a court decision (other than sales provided for in subparagraph 15 of paragraph 2 of Article 146 of this Code); ownerless valuables, treasure trove, and purchased valuables; and valuables that have passed to the state by right of inheritance, the tax base is determined on the basis of the price of the property (valuables) being sold, determined in accordance with Article 105.3 of this Code, inclusive of excise taxes (for excisable goods). In such cases, the bodies, organizations, or individual entrepreneurs authorized to effect the sale of that property are recognized as tax agents. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Laws No. 117-FZ of July 7, 2003, No. 119-FZ of July 22, 2005, No. 224-FZ of November 26, 2008, No. 227-FZ of July 18, 2011, No. 245-FZ of July 19, 2011, and No. 366-FZ of November 24, 2014.]

4.1. [Paragraph added by Federal Law No. 245-FZ of July 19, 2011; repealed by Federal Law No. 366-FZ of November 24, 2014.]

5. When the foreign persons specified in paragraph 1 of this Article sell goods, transfer property rights, perform work, or render services in the Russian Federation, organizations and individual entrepreneurs that conduct business by participating in settlements under mandate agreements, commission agreements, or agency agreements with those foreign persons are also recognized as tax agents, unless paragraph 10 of Article 174.2 of this Code provides otherwise. In such cases, the tax base is determined by the tax agent as the value of those goods (work or services) and property rights, inclusive of excise taxes (for excisable goods) and exclusive of the amount of tax. [Paragraph added by Federal Law No. 119-FZ of July 22, 2005; as amended by Federal Laws No. 224-FZ of November 26, 2008, No. 244-FZ of July 3, 2016, and No. 305-FZ of July 2, 2021.]

5.1. When Russian railway carriers conduct, in the Russian Federation, business in the interests of another person under mandate agreements, commission agreements, or agency agreements providing for the rendering of services for the provision of railway rolling stock and/or containers (except in the cases provided for in subparagraphs 2.1 and 2.7 of paragraph 1 of Article 164 of this Code), Russian railway carriers are recognized as tax agents. In such cases, the tax base is determined by the tax agent as the value of those services, exclusive of the amount of tax. [Paragraph added by Federal Law No. 302-FZ of August 3, 2018.]

5.2. When the foreign persons specified in paragraph 1 of this Article sell goods, perform work, or render services in the Russian Federation as consideration for the redemption of digital rights they have issued that simultaneously comprise digital financial assets and utilitarian digital rights, the operators of the information systems in which those digital rights were issued are recognized as tax agents.

In such cases, the tax base is determined by the tax agent as the amount of the payment transferred by the tax agent to the foreign person in connection with the issuance of digital rights simultaneously comprising digital financial assets and utilitarian digital rights, inclusive of tax.

Those tax agents are required to calculate, withhold, and remit to the budget the relevant amount of tax, regardless of whether they perform the obligations of a taxpayer relating to the calculation and payment of tax and any other obligations established by this Chapter.

[Paragraph added by Federal Law No. 324-FZ of July 14, 2022.]

5.3. When individuals or banks sell digital rights simultaneously comprising digital financial assets and utilitarian digital rights to organizations (other than banks), if those digital rights certify the right to receive goods provided for in subparagraph 6.2 of paragraph 1 of Article 164 of this Code, and the taxpayer that issued those digital rights applied the tax rate provided for in paragraph 1 of Article 164 of this Code upon receipt of payment or partial payment in connection with the issuance of those digital rights, those amounts of payment and partial payment are included in the tax base of the tax agent.

For the purposes of this paragraph, organizations (other than banks) that acquire from individuals or banks the digital rights specified in the first paragraph of this paragraph are recognized as tax agents.

Tax agents are required to calculate the amount of tax at the tax rate provided for in paragraph 3 of Article 164 of this Code and pay it to the budget, regardless of whether they perform the obligations of a taxpayer relating to the calculation and payment of tax and any other obligations established by this Chapter.

The tax agent's performance of the duty to calculate tax under this paragraph does not relieve the taxpayer that issued the digital rights specified in the first textual paragraph of this paragraph of the duty to calculate tax upon the shipment (transfer) of goods to organizations in redemption of digital rights simultaneously comprising digital financial assets and utilitarian digital rights, if those digital rights certify the right to receive goods provided for in subparagraph 6.2 of paragraph 1 of Article 164 of this Code.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

6. In the event that a vessel (civil aircraft) is sold in the Russian Federation and, within 90 calendar days from the date on which the taxpayer delivers that vessel (civil aircraft) to the purchaser (customer), state registration of the vessel in the Russian International Register of Ships (or of the civil aircraft in the State Register of Civil Aircraft of the Russian Federation) has not been effected, the tax base is determined by the tax agent as the price at which that vessel (civil aircraft) was sold, or as the value of the work (services) performed for the construction of that vessel (civil aircraft). [As amended by Federal Law No. 324-FZ of September 29, 2019.]

The tax agent is the person in whose ownership the vessel (civil aircraft) is held upon the expiration of 90 calendar days from the date on which the taxpayer delivered the vessel (civil aircraft) to the purchaser (customer). [As amended by Federal Law No. 324-FZ of September 29, 2019.]

The tax agent is required to calculate the relevant amount of tax at the tax rate provided for in paragraph 3 of Article 164 of this Code and remit it to the budget.

For the purpose of controlling the correctness of the calculation and payment of tax, the federal executive body performing functions relating to the provision of public services and the management of state property in the field of air transport (civil aviation) and the state registration of rights to aircraft and transactions involving them, no later than the 10th day of the month following the reporting month, submits monthly to the federal executive body authorized for control and supervision in the field of taxes and fees information on the inclusion of data concerning civil aircraft in the State Register of Civil Aircraft of the Russian Federation, as well as information on the exclusion of data concerning civil aircraft from the State Register of Civil Aircraft of the Russian Federation and the reasons for such exclusion. The composition and procedure for the submission of such information are approved by the federal executive body performing functions relating to the provision of public services and the management of state property in the field of air transport (civil aviation) and the state registration of rights to aircraft and transactions involving them, in coordination with the federal executive body authorized for control and supervision in the field of taxes and fees. [Textual paragraph added by Federal Law No. 324-FZ of September 29, 2019.]

[Paragraph added by Federal Law No. 168-FZ of December 20, 2005; as amended by Federal Law No. 305-FZ of November 7, 2011.]

6.1. In the event that a civil aircraft is transferred in the Russian Federation under a lease (finance lease) agreement and, within 90 calendar days from the date of transfer of the civil aircraft under the lease (finance lease) agreement, state registration of the civil aircraft in the State Register of Civil Aircraft of the Russian Federation has not been effected, the tax base for services relating to the transfer of civil aircraft is determined by the tax agent as the value of those services under the lease (finance lease) agreement.

For the purposes of applying this paragraph, the tax agent is the lessee (finance lessee) that received the civil aircraft from the lessor (finance lessor) under a lease (finance lease) agreement, upon the expiration of 90 calendar days from the date of transfer of the civil aircraft.

The tax agent is required to calculate the relevant amount of tax at the tax rate provided for in paragraph 3 of Article 164 of this Code and remit it to the budget.

The provisions of this paragraph do not apply to the legal relationships provided for in subparagraph 20 of Article 150 of this Code.

[Paragraph added by Federal Law No. 324-FZ of September 29, 2019.]

6.2. Upon the exclusion of data concerning a civil aircraft that was sold in the Russian Federation from the State Register of Civil Aircraft of the Russian Federation, the tax base is determined by the tax agent as the price at which the civil aircraft was sold, or as the value of work (services) performed for the construction of that civil aircraft.

For the purposes of applying this paragraph, the tax agent is the person in whose ownership the civil aircraft is held as of the date of exclusion from the State Register of Civil Aircraft of the Russian Federation.

The tax agent is required to calculate the relevant amount of tax at the tax rate provided for in paragraph 3 of Article 164 of this Code and remit it to the budget.

The provisions of this paragraph do not apply to the following cases of exclusion of data concerning a civil aircraft from the State Register of Civil Aircraft of the Russian Federation:

[Paragraph added by Federal Law No. 324-FZ of September 29, 2019.]

7. For the purposes of this Article, organizations that are foreign organizers of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi within the meaning of Article 3 of Federal Law No. 310-FZ of December 1, 2007, "On the Organization and Holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi, the Development of Sochi as a Mountain Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation"; foreign marketing partners of the International Olympic Committee, including official broadcasting companies, within the meaning of Article 3.1 of that Federal Law; and branches and representative offices in the Russian Federation of foreign organizations that are marketing partners of the International Olympic Committee, including official broadcasting companies, within the meaning of Article 3.1 of that Federal Law, are not recognized as tax agents when acquiring goods, work, services, or property rights in the Russian Federation for the purpose of organizing and holding the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi. [Paragraph added by Federal Law No. 216-FZ of July 23, 2013.]

8. When taxpayers (other than taxpayers exempt from the obligations related to calculating and paying value-added tax) sell copper semifinished products, raw animal hides, ferrous and non-ferrous metal scrap and waste, secondary aluminum and its alloys, or recovered paper in the Russian Federation, the tax base is determined with the special rules provided for in this paragraph, based on the value of the goods sold as determined in accordance with Article 105.3 of this Code, inclusive of the tax.

For the purposes of this Code:

The tax base described in the first textual paragraph of this paragraph is determined by tax agents, unless this paragraph provides otherwise. The tax agents are purchasers (recipients) of the goods listed in the first textual paragraph of this paragraph, other than individuals who are not individual entrepreneurs. Those tax agents are required to calculate the relevant amount of tax by the calculated-rate method and pay it to the budget regardless of whether they perform the taxpayer obligations related to calculating and paying tax and other obligations established by this Chapter.

When selling the goods listed in the first textual paragraph of this paragraph, taxpayer-sellers that are exempt from the obligations related to calculating and paying tax, and persons that are not taxpayers, must enter a corresponding notation or mark "Without Tax (VAT)" in the contract and primary accounting document.

If it is established that a taxpayer-seller of the goods listed in the first textual paragraph of this paragraph has falsely placed the mark "Without Tax (VAT)" in the contract or primary accounting document, the obligation to calculate and pay tax is imposed on that taxpayer-seller.

Upon losing the right to exemption from the obligations related to calculating and paying tax or the right to apply the patent taxation system, taxpayer-sellers that were exempt from those obligations and persons that are not taxpayers must calculate and pay tax on transactions involving the sale of the goods listed in the first textual paragraph of this paragraph, beginning with the period in which those persons transitioned to the general taxation regime and continuing through the date on which the circumstances constituting grounds for loss of the right to the exemption or to apply the patent taxation system occurred.

Taxpayer-sellers that apply the tax rates specified in paragraph 8 of Article 164 of this Code when selling the goods listed in the first textual paragraph of this paragraph must state the tax rate of 5 or 7 percent in the contract and primary accounting document.

With respect to copper semifinished products, the provisions of this paragraph apply where those products are sold by organizations or individual entrepreneurs that are included in neither the list of manufacturers of cable and wire products nor the list of manufacturers of copper semifinished products to organizations or individual entrepreneurs included in the list of manufacturers of cable and wire products. The lists referred to in this textual paragraph are determined, in accordance with the procedure established by the Government of the Russian Federation, by the federal executive body responsible for developing state policy and legal regulation in the sphere of industry and the defense-industrial complex jointly with the federal executive body authorized for control and supervision in the field of taxes and fees.

The federal industrial-policy body must publish the two lists specified in the twelfth textual paragraph on its official website.

In addition to actual producers, the list of copper-semi-finished-product producers includes the following persons when they sell those products:

The Government may establish additional requirements for persons included in the lists, sureties, and surety agreements.

[Paragraph 8 added by Federal Law No. 335-FZ of November 27, 2017; as amended by Federal Law No. 431-FZ of November 30, 2024.]

[Article 161 complete.]

Article 162. Special Rules for Determining the Tax Base Taking Account of Amounts Connected with Settlement for Goods, Work, or Services

1. The base determined under Articles 153-158 is increased by amounts: [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 57-FZ of May 29, 2002.]

  1. [Subparagraph repealed by Federal Law No. 119-FZ of July 22, 2005.]

  2. received for sold goods, work, or services as financial assistance, replenishment of special-purpose funds, increased income, or otherwise connected with payment for the sale;

  3. received as interest or discount on bonds or bills accepted as payment, or interest on a commodity loan, to the extent exceeding interest calculated at Central Bank refinancing rates effective for the periods concerned; [As amended by Federal Law No. 166-FZ of December 29, 2000.]

  4. received as insurance payments under insurance of the creditor-policyholder's risk that its counterparty will fail to perform contractual obligations, where those obligations provide for supplies by a policyholder applying Article 170(5) that are treated as taxable objects under Article 146, other than Article 164(1) supplies; [As amended by Federal Laws No. 245-FZ of July 19, 2011, No. 131-FZ of June 7, 2013, and No. 97-FZ of April 5, 2016.]

  5. [Subparagraph excluded by Federal Law No. 166-FZ of December 29, 2000.]

2. Paragraph 1 does not apply to exempt supplies or to supplies whose place of supply under Articles 147 and 148 is outside the Russian Federation. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

3. The base excludes:

  1. funds received by housing-management organizations, homeowners' associations, housing-construction, housing, or other specialized consumer cooperatives responsible for in-building engineering systems to create reserves for current and capital repairs of apartment-building common property, including capital-repair funds;

  2. funds received to create apartment-building common-property capital-repair funds by specialized non-profit organizations established under the Housing Code to ensure capital repairs; and

  3. funds received by the electricity-sales organization authorized by the Government to buy and sell electricity and capacity for supply in the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and Kherson Region, to compensate for lost revenue in an amount determined under acts of the Government or the federal authority regulating and enforcing antimonopoly and price or tariff legislation. [Subparagraph added by Federal Law No. 229-FZ of July 23, 2025.]

[Paragraph 3 added by Federal Law No. 287-FZ of November 28, 2009; as amended by Federal Law No. 271-FZ of December 25, 2012.]

[Article 162 complete.]

Article 162.1. Special Taxation Rules for Reorganizations

1. In a spin-off reorganization, the reorganized or reorganizing organization may deduct VAT it calculated and paid on advances or other payments for future supplies in Russia if the related debt is transferred to the legal successor or successors.

The deduction is taken in full after transfer of that debt.

2. In a spin-off, each successor increases its base by advances or other future-supply payments received by succession from the reorganized or reorganizing organization and recognized by the successor.

3. In a merger, absorption, division, or transformation, successors may deduct VAT calculated and paid by the reorganized organization on advances or other payments for future supplies.

4. Successors deduct VAT under paragraph 2 and paragraph 3 after the corresponding supplies, or after recording termination or amendment of the agreement and return of the advances, but no later than one year after return.

5. Irrespective of the reorganization form, VAT invoiced to and/or paid by the reorganized or reorganizing organization on acquisition or import but not deducted by it is deductible by successors under this Chapter.

The deduction is supported by invoices or copies issued to that organization, or invoices issued to successors, and copies of documents confirming actual payment to sellers by that organization and/or documents confirming payment by successors.

6. For purposes of this Chapter, a taxpayer's transfer of a claim to a successor or successors in a reorganization is not treated as payment for goods, work, or services. When a claim passes from the reorganized or reorganizing organization to successors, each successor receiving it determines the base at the Article 167 tax-base determination time, taking account of Article 162(1)(2)-(4) and (2).

7. In a reorganization, the requirements in Article 169(5)(2) and (3) for a successor to deduct or obtain a refund of the reorganized or reorganizing organization's VAT are treated as satisfied if the invoice contains the particulars of the reorganized or reorganizing organization.

8. On transfer to successors of goods, work, services, or property rights, including fixed and intangible assets, for which the reorganized or reorganizing organization deducted VAT, it need not restore or pay that VAT.

9. VAT refundable under Articles 176 and 176.1 but not refunded before reorganization is refunded to successors under this Chapter. [As amended by Federal Law No. 318-FZ of December 17, 2009.]

10. If there are several successors, each share is determined from the transfer instrument or separation balance sheet.

11. For this Chapter, a reorganizing organization is one undergoing a spin-off until completion, meaning state registration of the last newly formed organization.

[Article 162.1 added by Federal Law No. 118-FZ of July 22, 2005.]

[Article 162.1 complete.]

Article 162.2. Special Rules for Determining the Tax Base in the Republic of Crimea and the Federal-Significance City of Sevastopol

1. Where persons entered in the Unified State Register of Legal Entities or Individual Entrepreneurs, hereinafter purchasers in this paragraph, acquired goods or services from sellers that, on the date Crimea and Sevastopol were admitted into the Russian Federation, were legal entities whose permanent executive body or, if none, other body or person authorized to act without a power of attorney was located there but that were not entered in the Unified State Register of Legal Entities, or were entrepreneurs not entered in the Unified State Register of Individual Entrepreneurs, the following apply:

  1. VAT invoiced by sellers on goods shipped or services provided through December 31, 2014, but not deducted during 2014, may be deducted by the purchaser in determining the base through July 1, 2015, if supported by tax invoices issued upon supply or receipt of advance payment, documents confirming actual payment of the advance, and the agreement providing for it;

  2. VAT deducted by the purchaser on tax invoices issued when the seller received advance payment need not be restored except where the agreement is terminated or amended and the payment is returned, including by set-off. Restoration occurs in the period of termination or amendment and return.

2. If a purchaser that was such an unregistered Crimean or Sevastopol legal entity or entrepreneur paid an advance to a seller of the same unregistered category and the goods or services were supplied from January 1, 2015, the following apply:

  1. if the seller supplies against the advance, its base arises on the supply date;

  2. VAT invoiced on that supply is deductible by the purchaser on an invoice if either:

[Article 162.2 added by Federal Law No. 379-FZ of November 29, 2014.]

[Article 162.2 complete.]

Article 162.3. Special Rules for Determining the Tax Base and Calculating Tax in the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and Kherson Region

Taxpayers that, on the date the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and Kherson Region were admitted into the Russian Federation and constituted as new constituent entities of the Russian Federation, had, according to their constituent documents, the location of their permanent executive body in one of those territories or, if they had no permanent executive body, the location of another body or person authorized to act on behalf of the legal entity without a power of attorney there, or had their place of residence there, and that use, in producing and/or selling goods, other goods acquired before they began applying Russian tax-and-levy legislation and recorded in the inventory conducted under parts twelve through seventeen of Article 313, determine the VAT base as the difference between the VAT-inclusive value of goods sold, determined under Article 154, and the VAT-inclusive acquisition cost of those acquired goods, excluding depreciable property. VAT is calculated by the computation method using computation rates of 9.09 percent and/or 16.67 percent, or the 0 percent rate in the cases provided for by Article 164.

[Article 162.3 added by Federal Law No. 443-FZ of November 21, 2022.]

[Article 162.3 complete.]

Article 163. Tax Period

The tax period, including for taxpayers performing the duties of tax agents, hereinafter "tax agents," is a quarter.

[Article 163 as amended by Federal Law No. 137-FZ of July 27, 2006.]

[Article 163 complete.]

Article 164. Tax Rates

1. The 0 percent tax rate applies to supplies of:

1) the following goods:

This subparagraph applies provided that the documents specified in Article 165 are submitted to the tax authorities.

[Subparagraph 1 as amended by Federal Law No. 350-FZ of November 27, 2017.]

1.1) goods exported from the Russian Federation to the territory of a member state of the Eurasian Economic Union in the cases provided for by the Treaty on the Eurasian Economic Union of May 29, 2014;

[Subparagraph 1.1 added by Federal Law No. 302-FZ of August 3, 2018.]

1.2) goods sold to individuals by Russian organizations or individual entrepreneurs where those goods were previously exported by the same Russian organizations or individual entrepreneurs from the Russian Federation under the export customs procedure to a foreign state and are shipped from a warehouse or other premises in that foreign state.

This subparagraph applies provided that goods sold to an individual are delivered to an address in a foreign state that is not a member state of the Eurasian Economic Union.

[Subparagraph 1.2 added by Federal Law No. 173-FZ of April 28, 2023.]

2) [Subparagraph repealed by Federal Law No. 309-FZ of November 27, 2010.]

2.1) international carriage of goods services.

For purposes of this Article, international carriage of goods means carriage by sea-going vessels, river vessels, mixed river-sea vessels, aircraft, rail transport, or motor vehicles where the point of dispatch or destination of the goods is outside the Russian Federation.

This subparagraph also applies to the following services provided by Russian organizations or individual entrepreneurs:

This subparagraph does not apply to services provided by organizations or individual entrepreneurs for the carriage of goods exported from or imported into the Russian Federation, or to their freight-forwarding services in arranging that carriage, where both of the following conditions are met: [Textual paragraph added by Federal Law No. 92-FZ of April 22, 2024.]

This subparagraph does not apply to the services of Russian rail carriers referred to in subparagraph 9 of this paragraph.

This subparagraph also applies to the services specified in its fourth and fifth textual paragraphs when provided in arranging and carrying out rail transportation from the place where goods arrive in the Russian Federation, being a port or border station in the Russian Federation, to the goods' destination station in the Russian Federation. [Textual paragraph added by Federal Law No. 245-FZ of July 19, 2011.]

For purposes of this Article, international carriage also includes work or services involving the carriage and/or transportation of hydrocarbon feedstock from a point of dispatch on the continental shelf or in the exclusive economic zone of the Russian Federation, or in the Russian part or sector of the bed of the Caspian Sea, to a destination outside the Russian Federation and other territories under its jurisdiction. [Textual paragraph added by Federal Law No. 268-FZ of September 30, 2013.]

[Subparagraph 2.1 added by Federal Law No. 309-FZ of November 27, 2010.]

2.2) the following work or services performed or provided by oil and petroleum-products pipeline-transport organizations:

For purposes of this Article, transshipment means loading, unloading, discharge, loading into a conveyance or receptacle, marking, sorting, packaging, movement within a seaport or river port, technological accumulation of cargo, rendering cargo fit for carriage, and securing and separating it.

For purposes of this Chapter, oil and petroleum-products pipeline-transport organizations are Russian organizations engaged in transporting oil and petroleum products through trunk pipelines. [As amended by Federal Law No. 330-FZ of November 21, 2011.]

This subparagraph applies to work or services performed or provided under an agreement or contract with:

This subparagraph also applies to work or services performed or provided by oil and petroleum-products pipeline-transport organizations in transporting, transshipping, and/or reloading oil and petroleum products placed under the customs-transit procedure or exported from the Russian Federation to the territory of a Customs Union member state, subject to the special rules set out in this subparagraph. [Textual paragraph added by Federal Law No. 330-FZ of November 21, 2011.]

This subparagraph does not apply to work or services performed or provided under agreements to which only oil and petroleum-products pipeline-transport organizations are parties.

[Subparagraph 2.2 added by Federal Law No. 309-FZ of November 27, 2010.]

2.3) services arranging the transportation by pipeline of natural gas exported from or imported into the Russian Federation, including gas placed under the customs-transit procedure, and services transporting or arranging the transportation by pipeline of natural gas imported into the Russian Federation for processing there. [As amended by Federal Law No. 245-FZ of July 19, 2011.]

For purposes of this Chapter, arranging the transportation of natural gas by pipeline means services provided by the owner of trunk gas pipelines under a separate agreement providing for the arrangement of natural-gas transportation. [As amended by Federal Law No. 245-FZ of July 19, 2011.]

[Subparagraph 2.3 added by Federal Law No. 309-FZ of November 27, 2010.]

2.3-1) services transporting natural gas by pipeline in the cases provided for by international treaties of the Russian Federation;

[Subparagraph 2.3-1 added by Federal Law No. 335-FZ of November 27, 2017.]

2.4) services provided by the organization managing the Unified National, or All-Russian, Electric Grid for the transmission through that grid of electric power supplied from the Russian Federation's power system to the power systems of foreign states;

[Subparagraph 2.4 added by Federal Law No. 309-FZ of November 27, 2010.]

2.5) work or services performed or provided by Russian organizations, other than pipeline-transport organizations, at seaports or river ports for the transshipment and storage of goods moved across the border of the Russian Federation where the documents accompanying the goods identify a point of dispatch and/or destination outside the Russian Federation;

[Subparagraph 2.5 added by Federal Law No. 309-FZ of November 27, 2010.]

2.6) work or services involving the processing of goods placed under the inward-processing customs procedure;

[Subparagraph 2.6 added by Federal Law No. 309-FZ of November 27, 2010.]

2.7) freight-forwarding services, and services providing railway rolling stock and/or containers, provided by Russian organizations or individual entrepreneurs for the rail carriage or transportation of exported or re-exported goods referred to in subparagraph 1 of this paragraph, provided that both the point of dispatch and the destination are within the Russian Federation. [As amended by Federal Law No. 350-FZ of November 27, 2017.]

[Textual paragraph repealed by Federal Law No. 92-FZ of April 22, 2024.]

This subparagraph does not apply to the services of Russian rail carriers referred to in subparagraph 9 of this paragraph or to services referred to in subparagraph 2.1 of this paragraph.

[Subparagraph 2.7 added by Federal Law No. 309-FZ of November 27, 2010.]

2.8) work or services performed or provided by inland-water-transport organizations in respect of goods exported under the export or re-export customs procedure while the goods are carried or transported within the Russian Federation from the point of dispatch to the point at which they are unloaded or reloaded or transshipped onto sea-going vessels, mixed river-sea vessels, or other modes of transport. [As amended by Federal Law No. 350-FZ of November 27, 2017.]

For purposes of this Article, inland-water-transport organizations are Russian organizations engaged in navigation and other navigation-related activities on the inland waterways of the Russian Federation, including entry into internal waters and departure into the territorial sea of the Russian Federation.

[Subparagraph 2.8 added by Federal Law No. 309-FZ of November 27, 2010.]

2.8-1) work or services involving the carriage or transportation of goods by sea-going vessels from a point of dispatch in the Russian Federation to a point in the Russian Federation at which they are unloaded or reloaded or transshipped onto sea-going vessels for subsequent export from the Russian Federation;

[Subparagraph 2.8-1 added by Federal Law No. 195-FZ of July 13, 2020.]

2.9) hydrocarbon feedstock extracted at an offshore hydrocarbon field, and products of its technological processing, namely stabilized condensate, liquefied natural gas, and broad fraction of light hydrocarbons, transported from a point of dispatch on the continental shelf or in the exclusive economic zone of the Russian Federation, or in the Russian part or sector of the bed of the Caspian Sea, to a destination outside the Russian Federation and other territories under its jurisdiction, provided that the documents specified in Article 165 are submitted, except where the goods are exported under the export customs procedure;

[Subparagraph 2.9 added by Federal Law No. 268-FZ of September 30, 2013.]

2.10) services for the carriage of goods by aircraft, provided by Russian organizations or individual entrepreneurs, where the point of dispatch and destination are both outside the Russian Federation, the aircraft lands in the Russian Federation, and the place where the goods arrive in the Russian Federation is the same as the place from which they depart it;

[Subparagraph 2.10 added by Federal Law No. 382-FZ of November 29, 2014.]

2.11) services reimbursing tax to individuals who are citizens of foreign states and are entitled to that reimbursement under Article 169.1.

The 0 percent rate applies to the services specified in the first textual paragraph of this subparagraph when they are provided by taxpayers that are retail-trade organizations included in the list of such organizations under Article 169.1(5), hereinafter in this Chapter "retail-trade organizations," or by other taxpayers acting under agreements with retail-trade organizations.

[Subparagraph 2.11 added by Federal Law No. 341-FZ of November 27, 2017.]

2.12) services provided directly at international airports of the Russian Federation in connection with international carriage by air, according to a list approved by the Government of the Russian Federation;

[Subparagraph 2.12 added by Federal Law No. 493-FZ of December 25, 2018.]

2.13) icebreaker escort services for sea-going vessels that:

For purposes of this subparagraph, work or services involving icebreaker escort of sea-going vessels include ensuring safe navigation in the waters of the Northern Sea Route, namely ice reconnaissance by an icebreaker; cutting channels through ice; forming a group of vessels and positioning them to follow one or more icebreakers; and ensuring that a vessel navigates in a channel cut through ice behind an icebreaker, whether under tow, without tow on its own, or as part of a group of vessels.

[Subparagraph 2.13 added by Federal Law No. 195-FZ of July 13, 2020.]

3) work or services directly connected with the carriage or transportation under the customs-transit procedure of foreign goods from the customs authority at their place of arrival in the Russian Federation to the customs authority at their place of departure from the Russian Federation;

[Subparagraph 3 as amended by Federal Laws No. 119-FZ of July 22, 2005, and No. 309-FZ of November 27, 2010.]

3.1) the following services provided by organizations or individual entrepreneurs:

This subparagraph does not apply to services provided by Russian rail carriers.

[Subparagraph 3.1 added by Federal Law No. 245-FZ of July 19, 2011.]

4) services for the carriage of passengers and baggage where the point of departure or destination of the passengers and baggage is outside the Russian Federation and the carriage is documented by unified international carriage documents;

[Subparagraph 4 as amended by Federal Law No. 166-FZ of December 29, 2000.]

4.1) domestic air-carriage services for passengers and baggage where their point of departure or destination is in the Republic of Crimea or the federal-significance city of Sevastopol;

[Subparagraph 4.1 added by Federal Law No. 151-FZ of June 4, 2014.]

4.2) domestic air-carriage services for passengers and baggage where their point of departure or destination is in the Kaliningrad Region, or where their point of departure and/or destination is in the Far Eastern Federal District;

[Subparagraph 4.2 added by Federal Law No. 353-FZ of November 27, 2017; as amended by Federal Law No. 303-FZ of August 3, 2018.]

4.3) domestic air-carriage services for passengers and baggage where the point of departure, the destination, and every intermediate point on the route, if any, are outside both the Moscow Region and the federal city of Moscow;

[Subparagraph 4.3 added by Federal Law No. 123-FZ of June 6, 2019.]

5) goods, work, or services in the field of space activities.

This subparagraph applies to space technology, space objects, and space-infrastructure facilities subject to mandatory certification under Russian legislation on space activities; military and dual-use space technology, space objects, and space-infrastructure facilities; work or services performed or provided using technology located directly in outer space, including technology controlled from the Earth's surface and/or atmosphere; work or services involving exploration of outer space or observation of objects and phenomena in outer space, including from the Earth's surface and/or atmosphere; and preparatory and/or auxiliary or supporting ground work or services that are technologically dictated or necessary and inseparably connected with work or services involving exploration of outer space and/or using technology located directly in outer space.

[Subparagraph 5 as amended by Federal Law No. 281-FZ of November 25, 2009.]

6) precious metals sold to the State Fund of Precious Metals and Precious Stones of the Russian Federation, funds of precious metals and precious stones of constituent entities of the Russian Federation, the Central Bank of the Russian Federation, or banks by taxpayers that extract precious metals or produce them from scrap and waste containing precious metals, including taxpayers producing precious metals from such scrap and waste without a subsoil-use license;

[Subparagraph 6 as amended by Federal Law No. 159-FZ of June 27, 2018.]

6.1) rough natural diamonds sold to the State Fund of Precious Metals and Precious Stones of the Russian Federation, funds of precious metals and precious stones of constituent entities of the Russian Federation, the Central Bank of the Russian Federation, banks, or other organizations by taxpayers that extract precious stones; and

processed natural diamonds sold to the State Fund of Precious Metals and Precious Stones of the Russian Federation, funds of precious metals and precious stones of constituent entities of the Russian Federation, the Central Bank of the Russian Federation, or banks by taxpayers that extract precious stones;

[Subparagraph 6.1 added by Federal Law No. 323-FZ of July 14, 2022.]

6.2) precious metals in bullion, other than silver bullion, sold to individuals by taxpayers that extract those metals. This subparagraph applies where the precious metals were refined in the Russian Federation and are sold to individuals in redemption of digital rights simultaneously comprising digital financial assets and utility digital rights, provided that the issuance decision for those digital rights specifies their redemption period and a place in the Russian Federation from which the goods referred to in this subparagraph will be shipped;

[Subparagraph 6.2 added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 49-FZ of March 23, 2024.]

6.3) ores, concentrates, and other industrial products containing precious metals sold by taxpayers that extract precious metals to refining organizations authorized to refine precious metals, for refining;

[Subparagraph 6.3 added by Federal Law No. 425-FZ of November 28, 2025.]

7) goods, work, or services for the official use of foreign diplomatic missions and missions equivalent to them, or for the personal use of their diplomatic or administrative and technical personnel, including family members residing with those personnel.

The 0 percent rate applies to supplies referred to in this subparagraph where the relevant foreign state's legislation provides equivalent treatment for diplomatic missions and equivalent missions of the Russian Federation and their diplomatic and administrative and technical personnel, including family members residing with them, or where an international treaty of the Russian Federation so provides. The federal executive authority responsible for international relations, jointly with the Ministry of Finance of the Russian Federation, determines the list of foreign states whose missions qualify under this subparagraph. [As amended by Federal Laws No. 58-FZ of June 29, 2004, and No. 127-FZ of November 2, 2004.]

The Government of the Russian Federation establishes the procedure for applying this subparagraph;

8) stores exported from the Russian Federation. For purposes of this Article, stores are fuel and lubricants required for the normal operation of aircraft, sea-going vessels, and mixed river-sea vessels;

[Subparagraph 8 added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 309-FZ of November 27, 2010.]

9) the following work or services performed or provided by Russian rail carriers:

This subparagraph applies provided that the work or services referred to in it relate to goods placed under the export or re-export customs procedure. [As amended by Federal Law No. 549-FZ of December 19, 2022.]

[Subparagraph 9 added by Federal Law No. 119-FZ of July 22, 2005; as amended by Federal Law No. 50-FZ of April 5, 2010.]

9.1) the following work or services performed or provided by Russian rail carriers:

[Subparagraph 9.1 added by Federal Law No. 245-FZ of July 19, 2011.]

9.2) suburban rail-passenger services;

[Subparagraph 9.2 added by Federal Law No. 83-FZ of April 6, 2015.]

9.3) long-distance passenger and baggage services by public rail transport, other than the services referred to in subparagraph 4 of this paragraph;

[Subparagraph 9.3 added by Federal Law No. 401-FZ of November 30, 2016.]

9.4) passenger and baggage services by high-speed rail on the Moscow-St. Petersburg High-Speed Railway, hereinafter in this subparagraph the "High-Speed Railway," provided under the concession agreement for financing, creating, and operating public high-speed-rail infrastructure, and services arranging that passenger and baggage carriage, hereinafter in this subparagraph "carriage-arrangement services."

For purposes of this subparagraph, carriage-arrangement services comprise services involving:

Carriage-arrangement services do not include services not specified in this subparagraph for arranging advertising, trade, or other commercial activities in high-speed railway rolling stock or at high-speed-rail passenger-infrastructure facilities.

[Subparagraph 9.4 added by Federal Law No. 227-FZ of July 23, 2025.]

10) newly built vessels subject to registration in the Russian International Register of Ships, and, in 2022 and 2023, vessels owned by a Russian leasing company and registered in that Register, provided that the documents specified in Article 165 are submitted to the tax authorities;

[Subparagraph 10 added by Federal Law No. 168-FZ of December 20, 2005; as amended by Federal Laws No. 323-FZ of July 14, 2022, and No. 443-FZ of November 21, 2022.]

11) goods, work, or services for the official use of international organizations and their missions operating in the Russian Federation. The federal executive authority responsible for international relations, jointly with the Ministry of Finance of the Russian Federation, determines the list of international organizations to which this subparagraph applies.

The 0 percent rate applies to goods, work, or services supplied for the official use of international organizations and their missions operating in the Russian Federation under international treaties of the Russian Federation providing for exemption from tax.

[Subparagraph 11 added by Federal Law No. 245-FZ of July 19, 2011.]

12) services providing sea-going or mixed river-sea vessels and the services of their crew members for use for a specified period under time-charter agreements to carry or transport goods exported from or imported into the Russian Federation;

[Subparagraph 12 added by Federal Law No. 305-FZ of November 7, 2011; as amended by Federal Law No. 302-FZ of August 3, 2018.]

13) supplies of goods, work, services, or property rights to FIFA, the Federation Internationale de Football Association, or FIFA subsidiaries; supplies connected with events to confederations, the Russia 2018 Organizing Committee or its subsidiaries, national football associations, the Russian Football Union, FIFA media-information producers, or FIFA suppliers of goods, work, or services as defined by the Federal Law "On Preparation and Holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and UEFA Euro 2020, and Amendments to Certain Legislative Acts of the Russian Federation"; and supplies of goods, work, services, or property rights connected with events for preparing and holding UEFA Euro 2020 in the Russian Federation to UEFA, the Union of European Football Associations, or UEFA subsidiaries, commercial partners, suppliers of goods, work, or services, or broadcasters, or to the Russian Football Union or local organizing structure, as defined by that Federal Law. The Government of the Russian Federation establishes the procedure for applying this subparagraph;

[Subparagraph 13 added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

14) goods, work, services, or property rights acquired for organizing and holding the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi by organizations that are foreign organizers of those Games under Article 3 of Federal Law No. 310-FZ of December 1, 2007, "On the Organization and Holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation"; foreign marketing partners of the International Olympic Committee, including official broadcasters, under Article 3.1 of that Federal Law; and Russian branches or representative offices of foreign organizations that are such marketing partners, including official broadcasters, under Article 3.1 of that Federal Law. The Government of the Russian Federation establishes the procedure for applying this subparagraph;

[Subparagraph 14 added by Federal Law No. 216-FZ of July 23, 2013.]

15) civil aircraft registered or subject to registration in the State Register of Civil Aircraft of the Russian Federation, and work or services involving construction of civil aircraft, provided that the documents specified in Article 165(15.1) are submitted to the tax authorities;

[Subparagraph 15 added by Federal Law No. 324-FZ of September 29, 2019; as amended by Federal Law No. 297-FZ of July 31, 2025.]

15.1) unmanned civil aircraft assembled or manufactured within the Eurasian Economic Union and having a maximum takeoff weight from 0.15 to 30 kilograms, provided that the documents specified in Article 165(15.7) are submitted to the tax authorities;

[Subparagraph 15.1 added by Federal Law No. 297-FZ of July 31, 2025.]

16) aircraft engines, spare parts, and components intended for construction, repair, and/or modernization in the Russian Federation of civil aircraft, other than ultralight crewed aircraft having a structural weight of 115 kilograms or less, provided that the documents specified in Article 165(15.2) are submitted to the tax authorities;

[Subparagraph 16 added by Federal Law No. 324-FZ of September 29, 2019; as amended by Federal Law No. 538-FZ of November 14, 2023.]

16.1) defective or serviceable aircraft engines, spare parts, and components intended for civil aircraft and exchanged for similar serviceable or defective aircraft engines, spare parts, or components, provided that the documents specified in Article 165(15.6) are submitted to the tax authority;

[Subparagraph 16.1 added by Federal Law No. 538-FZ of November 14, 2023.]

16.2) engines, spare parts, and components intended for construction, repair, and/or modernization in the Russian Federation of unmanned civil aircraft having a maximum takeoff weight from 0.15 to 30 kilograms, provided that the documents specified in Article 165(15.8) are submitted to the tax authorities;

[Subparagraph 16.2 added by Federal Law No. 297-FZ of July 31, 2025.]

17) services transferring under lease agreements civil aircraft registered or subject to registration in the State Register of Civil Aircraft of the Russian Federation, provided that the documents specified in Article 165 are submitted to the tax authorities;

[Subparagraph 17 added by Federal Law No. 324-FZ of September 29, 2019.]

18) services providing, by lease or another right of use, tourism-industry facilities commissioned, including after reconstruction, after January 1, 2022, and included in the register of tourism-industry facilities. The federal executive authority responsible for formulating and implementing state policy and normative legal regulation in tourism and tourism activities approves the procedure for maintaining that register. [As amended by Federal Law No. 104-FZ of April 25, 2026.]

Taxpayers providing the services referred to in the first textual paragraph of this subparagraph may apply the 0 percent rate until twenty consecutive tax periods have expired after the tax period in which the relevant tourism-industry facility was commissioned, including after reconstruction.

[Subparagraph 18 added by Federal Law No. 67-FZ of March 26, 2022.]

19) services providing places for temporary accommodation in hotels and other accommodation facilities.

Unless this subparagraph provides otherwise, it applies through December 31, 2030, inclusive.

Taxpayers providing temporary accommodation in hotels and other accommodation facilities that are tourism-industry facilities referred to in the first textual paragraph of subparagraph 18 of this paragraph may apply the 0 percent rate to those services until the later of:

[Subparagraph 19 added by Federal Law No. 67-FZ of March 26, 2022; as amended by Federal Law No. 227-FZ of July 23, 2025.]

20) goods supplied by a taxpayer whose particulars were entered in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs on or before October 5, 2022, and that, on or before October 5, 2022, entered into a state or municipal contract with a state or municipal customer of the Russian Federation, or an agreement with a state body or institution, transboundary concern, state concern, or state unitary enterprise of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, or Kherson Region, for supply of goods to a destination in one of those territories; or that, on or before December 31, 2022, entered into another contract for supply of goods to one of those territories with a legal entity established there before the territory was admitted into the Russian Federation and constituted as a new constituent entity, an individual entrepreneur registered there before that date, or a foreign person, where the goods are those specified in the relevant state or municipal contract, agreement, or other contract.

Where goods are sold under a contract other than the state or municipal contract or agreement referred to in the first textual paragraph of this subparagraph, the rate specified in the first textual paragraph of this paragraph applies provided that the goods were shipped by December 31, 2022, inclusive, and full payment for them was received by January 25, 2023, inclusive, in the taxpayer's account opened with a bank.

[Subparagraph 20 added by Federal Law No. 443-FZ of November 21, 2022.]

21) services for carriage of goods by motor vehicle, other than services referred to in subparagraph 2.1 of this paragraph, where the point of dispatch or destination is in the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, or Kherson Region, provided that the carriage contract was concluded by December 31, 2022, inclusive, the carriage services were provided by that date, and full payment for services in those territories was received by January 25, 2023, inclusive, in the taxpayer's account opened with a bank or in an account opened with an organization registered in one of those territories and authorized to conduct banking operations under the legislation of the Donetsk People's Republic or Lugansk People's Republic or the regulatory legal acts of the Zaporozhye Region or Kherson Region;

[Subparagraph 21 added by Federal Law No. 443-FZ of November 21, 2022.]

22) work or services performed or provided by Russian ship-repair enterprises or organizations to repair sea-going vessels, inland-navigation vessels, mixed river-sea vessels, and fishing-fleet vessels, provided that an investment agreement on developing and modernizing their own production capacity, hereinafter in this Chapter an "investment agreement," has been concluded.

The Russian ship-repair enterprise or organization concludes the investment agreement with the federal executive authority responsible for formulating state policy and normative legal regulation for the industrial and defense-industrial complexes and with the Ministry of Finance of the Russian Federation.

The investment agreement must contain a list of measures for developing and modernizing the enterprise's own production capacity and an obligation to direct funds to those measures annually for seven consecutive calendar years beginning on January 1 of the year in which the agreement is signed. Those funds must equal at least 20 percent of the aggregate value, determined for the preceding calendar year, of work or services sold by the Russian ship-repair enterprise or organization for repairing sea-going vessels, inland-navigation vessels, mixed river-sea vessels, and fishing-fleet vessels. That amount must be directed annually to finance expenses for acquiring, constructing, manufacturing, or delivering items of fixed assets used to perform or provide the work or services referred to in this subparagraph and for bringing those assets into a condition fit for use. "Fixed assets" means the part of property falling within Article 257.

An investment agreement had to be concluded by December 31, 2024, inclusive. No investment agreement may be concluded on or after January 1, 2025.

An investment agreement remains in force through December 31 of the year in which seven consecutive calendar years, calculated from January 1 of the year in which the agreement was concluded, expire.

If the Russian ship-repair enterprise or organization breaches the obligation specified in this subparagraph, the investment agreement may be terminated unilaterally by a termination notice sent either by that enterprise or organization or, with the agreement of the Ministry of Finance of the Russian Federation, by the federal executive authority responsible for formulating state policy and normative legal regulation for the industrial and defense-industrial complexes.

That federal executive authority, with the agreement of the Ministry of Finance of the Russian Federation, approves the form of investment agreement; the procedure for concluding and terminating it; the forms of notices of termination and amendment; and the procedure for monitoring compliance with its terms.

[Subparagraph 22 added by Federal Law No. 261-FZ of June 24, 2023.]

2. The 10 percent tax rate applies to supplies of:

1) the following food products:

1.1) agricultural-crop seeds treated with seed disinfectants;

[Subparagraph 1.1 added by Federal Law No. 611-FZ of December 19, 2023; as amended by Federal Law No. 259-FZ of August 8, 2024.]

1.2) the following breeding products:

This subparagraph applies where the taxpayer holds a pedigree certificate or passport issued under Federal Law No. 123-FZ of August 3, 1995, "On Pedigree Livestock Breeding."

[Subparagraph 1.2 added by Federal Law No. 362-FZ of October 29, 2024.]

2) the following goods for children:

[Subparagraph 2 as amended by Federal Law No. 504-FZ of October 19, 2023.]

3) periodical printed publications other than publications of an advertising or erotic nature;

book products connected with education, science, or culture, other than products of an advertising or erotic nature. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

[Textual paragraph repealed by Federal Law No. 179-FZ of December 28, 2001.]

[Textual paragraph repealed by Federal Law No. 179-FZ of December 28, 2001.]

[Textual paragraph repealed by Federal Law No. 179-FZ of December 28, 2001.]

[Textual paragraph repealed by Federal Law No. 179-FZ of December 28, 2001.]

For purposes of this subparagraph, a periodical printed publication is a newspaper, journal, almanac, bulletin, or other publication having a permanent title and a current issue number and published at least once a year.

For purposes of this subparagraph, a periodical printed publication is of an advertising nature if advertising exceeds 45 percent of the volume of one issue. [As amended by Federal Law No. 408-FZ of November 30, 2016.]

[Subparagraph 3 added by Federal Law No. 179-FZ of December 28, 2001.]

4) the following domestically or foreign-produced medical goods:

[Subparagraph 4 added by Federal Law No. 179-FZ of December 28, 2001.]

5) [Subparagraph added by Federal Law No. 161-FZ of October 2, 2012; repealed by Federal Law No. 187-FZ of June 23, 2016.]

6) domestic air-carriage services for passengers and baggage, other than services referred to in subparagraphs 4.1-4.3 of this paragraph.

[Subparagraph 6 added by Federal Law No. 83-FZ of April 6, 2015; as amended by Federal Laws No. 303-FZ of August 3, 2018, and No. 123-FZ of June 6, 2019.]

7) [Subparagraph added by Federal Law No. 386-FZ of December 29, 2015; repealed by Federal Law No. 401-FZ of November 30, 2016.]

The Government of the Russian Federation determines the codes for the product types listed in this paragraph under the Russian Classification of Products by Economic Activity and the Commodity Nomenclature for Foreign Economic Activity. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 248-FZ of July 3, 2016.]

3. The 22 percent tax rate applies in cases not specified in paragraphs 1, 2, and 4 of this Article. [As amended by Federal Laws No. 117-FZ of July 7, 2003, No. 303-FZ of August 3, 2018, and No. 425-FZ of November 28, 2025.]

4. When funds connected with payment for goods, work, or services under Article 162 are received; when full or partial payment is received against future supplies of goods, work, or services or transfers of property rights referred to in the second textual paragraph of Article 155(1) or Article 155(2)-(4) or (6); when tax is withheld by tax agents under Article 161(1)-(3) or (5.2), or calculated by tax agents under Article 161(8); when property acquired from a third party and recorded inclusive of tax is sold under Article 154(3); when agricultural products or their processed products are sold under Article 154(4); when electronic or household appliances, motor vehicles, or motorcycles are sold under Article 154(5.1) or (5.2); when custodians and borrowers sell material assets under Article 154(11); when property rights are transferred under the second textual paragraph of Article 155(1) or Article 155(2)-(4) or (6); and in other cases where this Code requires tax to be determined by the computation method, the tax rate is the percentage ratio of the rate specified in paragraph 2, 3, or 8 of this Article to a tax base taken as 100 and increased by the corresponding tax rate. [As amended by Federal Laws No. 324-FZ of July 14, 2022, No. 612-FZ of December 19, 2023, No. 176-FZ of July 12, 2024, and No. 259-FZ of August 8, 2024.]

5. [Former paragraph 5 excluded by Federal Law No. 166-FZ of December 29, 2000.]

5. The rates specified in paragraphs 2 and 3 of this Article apply when goods are imported into the Russian Federation or other territories under its jurisdiction. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 309-FZ of November 27, 2010.]

6. [Paragraph repealed by Federal Law No. 119-FZ of July 22, 2005.]

7. When supplying goods exported under the export customs procedure and/or performing work or providing services referred to in paragraph 1, subparagraphs 2.1-2.5 and 2.7-2.8-1, of this Article, a taxpayer may tax the relevant transactions at the rates specified in paragraphs 2, 3, and 8 of this Article by submitting an application to the tax authority at its place of registration no later than the first day of the tax period from which it intends not to apply the rate specified in paragraph 1. The rates elected in that application must be applied for at least twelve months. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

A taxpayer may decline to apply the rate specified in paragraph 1 only with respect to all of the taxpayer's transactions referred to in the first textual paragraph of this paragraph.

Different rates may not be applied according to the identity of the purchaser or acquirer of the relevant goods, work, or services.

[Paragraph 7 added by Federal Law No. 350-FZ of November 27, 2017.]

8. When supplying goods, work, services, or property rights, organizations and individual entrepreneurs applying the simplified taxation system may tax the relevant transactions at one of the following rates:

1) 5 percent, where one of the following conditions is met:

If, during a simplified-tax tax period, an organization's or individual entrepreneur's aggregate income determined under Article 346.15 and Article 346.25(1)(1) and (3) exceeds RUB 250 million, it loses entitlement to the 5 percent rate beginning on the first day of the month following the month of the excess. Income received in the same calendar year under the special tax regime "Automated Simplified Taxation System" is included in determining that threshold;

2) 7 percent, where one of the following conditions is met:

If, during a simplified-tax tax period, an organization's or individual entrepreneur's aggregate income determined under Article 346.15 and Article 346.25(1)(1) and (3) exceeds RUB 450 million, it loses entitlement to both the 5 percent and 7 percent rates beginning on the first day of the month in which the excess occurs. Income received in the same calendar year under the special tax regime "Automated Simplified Taxation System" is included in determining that threshold.

This paragraph also applies to organizations and individual entrepreneurs applying the simplified taxation system that have entered into concession agreements concerning heat-supply facilities; centralized hot-water-supply, cold-water-supply, and/or wastewater-disposal systems; or individual facilities forming part of those systems, where the facilities are located in settlements having a population of less than 100,000 on the date the concession agreement is concluded. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 8 added by Federal Law No. 176-FZ of July 12, 2024.]

9. An organization or individual entrepreneur must apply the rate specified in Article 164(8)(1) or (2) for at least twelve consecutive tax periods beginning with the first tax period for which it files a tax return reporting transactions taxable at that rate, unless this paragraph or the fifth textual paragraph of Article 164(8)(1) or (2) provides otherwise. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

An organization or individual entrepreneur applying a rate specified in Article 164(8)(1) or (2) for the first time may discontinue it before the period in the first textual paragraph of this paragraph expires, provided that it does so during the four consecutive tax periods beginning with the first tax period for which it filed a tax return reporting transactions taxable at that rate. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

Organizations and individual entrepreneurs applying the rates in paragraph 8 do not apply the rate in paragraph 1, except to transactions referred to in paragraph 1, subparagraphs 1-1.2, 2.1-3.1, 7, and 11, or the rates in paragraphs 2 and 3 of this Article.

The rates in paragraph 8 do not apply to imports into the Russian Federation or other territories under its jurisdiction or to transactions referred to in Article 161(1) or (3)-(6).

For purposes of the paragraph 8 income thresholds, income consisting of positive exchange-rate differences under Article 250(11) of Part Two and subsidy income recognized under Article 271(4.1) upon transfer of property or property rights without consideration into state and/or municipal ownership is disregarded.

If an individual entrepreneur simultaneously applied the general taxation regime and the patent taxation system, or the taxation system for agricultural producers, being unified agricultural tax, and the patent taxation system, income under both relevant regimes is included in determining the paragraph 8 income thresholds.

If an individual entrepreneur applies or applied during a calendar year the simplified taxation system, the patent taxation system, or the special tax regime "Automated Simplified Taxation System," income under all those special tax regimes is included in determining the paragraph 8 income thresholds.

The income thresholds in paragraph 8 are indexed under Article 346.12(2).

[Paragraph 9 added by Federal Law No. 176-FZ of July 12, 2024.]

10. When goods referred to in Article 164(2)(1.2) are imported into the Russian Federation or other territories under its jurisdiction, the taxpayer may apply the rate specified in paragraph 2 if it submits to the customs authority an opinion, issued under Federal Law No. 123-FZ of August 3, 1995, "On Pedigree Livestock Breeding," classifying the agricultural animals and semen and embryos obtained from them as pedigree products or material.

[Paragraph 10 added by Federal Law No. 362-FZ of October 29, 2024.]

[Article 164 complete.]

Article 165. Procedure for Confirming Entitlement to Apply the 0 Percent Tax Rate

[Article heading as amended by Federal Law No. 302-FZ of August 3, 2018.]

1. Unless this Article provides otherwise, when goods referred to in Article 164(1)(1), (1.2), and/or (8) are supplied, the following must be submitted to the tax authorities to substantiate application of the 0 percent rate and tax deductions for transactions involving the raw-material goods referred to in the fourth textual paragraph of paragraph 10 of this Article: [As amended by Federal Law No. 173-FZ of April 28, 2023.]

1) where goods referred to in the second textual paragraph of Article 164(1)(1) are exported under the export customs procedure, an electronic register containing:

subject to the following special rules:

2) when stores are exported from the Russian Federation:

3) where goods are placed under the free-customs-zone customs procedure:

4) where goods referred to in the fourth and fifth textual paragraphs of Article 164(1)(1) are exported under the re-export customs procedure, an electronic register containing:

5) where goods are sent in international postal items, an electronic register containing information from goods declarations or CN 23 customs declarations;

6) where goods for which an express-cargo goods declaration is used are delivered by a carrier as express cargo, an electronic register containing information from that express-cargo goods declaration;

7) when goods referred to in Article 164(1)(1.2) are supplied, an electronic register containing information from all of the following must be submitted to substantiate application of the 0 percent rate:

[Subparagraph 7 added by Federal Law No. 173-FZ of April 28, 2023.]

[Paragraph 1 as amended by Federal Law No. 549-FZ of December 19, 2022.]

1.1. When goods referred to in Article 164(1)(2.9) are supplied, the following documents must be submitted to substantiate application of the 0 percent rate and tax deductions:

  1. the taxpayer's contract, or a copy, for supply of goods to a destination outside the Russian Federation and other territories under its jurisdiction. If the contract contains information constituting a state secret, an extract containing the information needed for tax control, including the delivery terms, time limits, price, and type of product, is submitted instead of a copy of the complete contract; and

  2. copies of transport documents, documents accompanying the goods, or other documents evidencing export of the goods to a destination outside the Russian Federation and other territories under its jurisdiction.

[Paragraph 1.1 added by Federal Law No. 268-FZ of September 30, 2013.]

1.2. If information submitted by the taxpayer conflicts with information held by the tax authority, or the tax authority lacks information received under paragraph 17 of this Article, it may demand copies of transport documents, documents accompanying the goods, and/or other documents evidencing export beyond the customs territory of the Eurasian Economic Union of goods referred to in the second, fourth, and fifth textual paragraphs of Article 164(1)(1), including in the case under paragraph 2 of this Article; or, in the case under the second textual paragraph of paragraph 1, subparagraph 2, of this Article, copies of documents evidencing export of stores beyond that customs territory. The taxpayer must submit any one of the specified documents within 30 calendar days after receiving the demand, subject to the following special rules. [As amended by Federal Law No. 549-FZ of December 19, 2022.]

When goods are exported or re-exported by vessel through seaports, including where they are loaded and cleared by customs outside the area of responsibility of the border customs authority, the taxpayer must submit the following to substantiate export beyond the customs territory of the Eurasian Economic Union:

When goods are exported or re-exported by air, the taxpayer must submit a copy of the international air waybill specifying an airport of discharge beyond the customs territory of the Eurasian Economic Union.

When goods are exported or re-exported by rail, the taxpayer may submit demanded transport documents electronically in the format jointly approved by the federal executive authorities responsible for tax-and-levy control and supervision and for customs control and supervision. The documents must be submitted electronically to the tax authority through telecommunications channels via an electronic-document-management operator that is a Russian organization and satisfies requirements approved by the federal executive authority responsible for tax-and-levy control and supervision.

When goods sold for use in activities connected with extracting hydrocarbon feedstock at an offshore hydrocarbon field are exported, the taxpayer must submit copies of transport documents, documents accompanying the goods, and/or other documents evidencing export to a destination on the continental shelf or in the exclusive economic zone of the Russian Federation, or in the Russian part or sector of the bed of the Caspian Sea. [Textual paragraph added by Federal Law No. 549-FZ of December 19, 2022.]

[Paragraph 1.2 added by Federal Law No. 302-FZ of August 3, 2018.]

1.3. When goods referred to in Article 164(1)(1.1) are supplied, the documents provided for by the Treaty on the Eurasian Economic Union of May 29, 2014, must be submitted to substantiate application of the 0 percent rate and tax deductions for transactions involving the raw-material goods referred to in the fourth textual paragraph of paragraph 10 of this Article, subject to the following special rules. [As amended by Federal Law No. 549-FZ of December 19, 2022.]

Transport documents, documents accompanying the goods, and/or other documents evidencing movement of goods from the Russian Federation to a member state of the Eurasian Economic Union, and agreements or contracts with a taxpayer of another member state or a taxpayer of a non-member state under which the goods are exported, need not be submitted with the tax return if the taxpayer electronically submits to the tax authority a list of applications for the importation of goods and payment of indirect taxes in the form prescribed by an international interagency agreement, hereinafter in this Code an "application for the importation of goods and payment of indirect taxes." [As amended by Federal Law No. 549-FZ of December 19, 2022.]

The tax authority conducting a desk audit or tax monitoring may selectively demand from the taxpayer documents referred to in the second textual paragraph of this paragraph whose information is included in an application listed in the electronically submitted list of applications for the importation of goods and payment of indirect taxes. The taxpayer must submit the demanded documents, or copies, within 30 calendar days after receiving the demand. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

If the taxpayer fails upon demand to submit documents referred to in the second textual paragraph of this paragraph whose information is included in an application identified in the electronically submitted list, application of the 0 percent rate is treated as unsubstantiated to the corresponding extent.

[Paragraph 1.3 added by Federal Law No. 302-FZ of August 3, 2018.]

2. Where goods referred to in Article 164(1)(1), other than goods placed under the free-customs-zone customs procedure, are supplied through a commission agent, mandatary, or agent under a commission, mandate, or agency agreement, an electronic register containing the following information must be submitted to substantiate application of the 0 percent rate and tax deductions for transactions involving the raw-material goods referred to in the fourth textual paragraph of paragraph 10 of this Article:

[As amended by Federal Law No. 549-FZ of December 19, 2022.]

2.1. Where stores referred to in Article 164(1)(8) are supplied through a commission agent, mandatary, or agent under a commission, mandate, or agency agreement, an electronic register containing, among other things, the following information must be submitted to substantiate application of the 0 percent rate and tax deductions:

[Paragraph 2.1 added by Federal Law No. 549-FZ of December 19, 2022.]

2.2. Unless this Article provides otherwise, where goods referred to in Article 164(1)(1) that are placed under the free-customs-zone customs procedure are supplied through a commission agent, mandatary, or agent under a commission, mandate, or agency agreement, the following must be submitted to substantiate application of the 0 percent rate and tax deductions for transactions involving the raw-material goods referred to in the fourth textual paragraph of paragraph 10 of this Article:

  1. the taxpayer's commission, mandate, or agency agreement, or copies, with the commission agent, mandatary, or agent; and

  2. the documents specified in paragraph 1, subparagraph 3, of this Article.

[Paragraph 2.2 added by Federal Law No. 549-FZ of December 19, 2022.]

3. Unless this Article provides otherwise, where goods referred to in Article 164(1)(1) are supplied in repayment of debt of the Russian Federation or former USSR, or in connection with state credits granted to foreign states, the following documents must be submitted to substantiate application of the 0 percent rate, or the special tax treatment, and tax deductions: [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 302-FZ of August 3, 2018.]

  1. a copy of the agreement between the Government of the Russian Federation and the government of the relevant foreign state on settlement of debt of the former USSR or Russian Federation, or in connection with state credits granted to foreign states; [As amended by Federal Law No. 166-FZ of December 29, 2000.]

  2. a copy of the agreement between the Ministry of Finance of the Russian Federation and the taxpayer on financing supplies of goods in repayment of state debt or in connection with state credits granted to foreign states; [As amended by Federal Law No. 166-FZ of December 29, 2000.]

  3. [Subparagraph repealed by Federal Law No. 245-FZ of July 19, 2011.]

  4. the goods declaration, or a copy, bearing notations of the Russian customs authority that released the goods under the export customs procedure and of the Russian customs authority at the place of departure through which the goods were exported from the Russian Federation and other territories under its jurisdiction, hereinafter in this Article the "Russian customs authority at the place of departure," subject to the following special rules:

[Subparagraph 4 as amended by Federal Law No. 549-FZ of December 19, 2022.]

3.1. Taxpayers supplying services referred to in Article 164(1)(2.1) must submit the following to substantiate application of the 0 percent rate:

  1. the taxpayer's contract, or a copy, with a foreign or Russian person for those services. If goods are exported from the Russian Federation to a member state of the Eurasian Economic Union or imported into the Russian Federation from such a state and the taxpayer's service contract is with a person that is not party to the foreign-trade transaction involving the carried goods, a copy of that person's contract with the party to the foreign-trade transaction must also be submitted;

  2. copies of transport documents, documents accompanying the goods, and/or other documents evidencing export from or import into the Russian Federation, unless subparagraph 3 of this paragraph provides otherwise.

For export beyond the customs territory of the Eurasian Economic Union, including through a member state of the Union, by sea-going, river, or mixed river-sea vessel, the following must be submitted:

If goods exported by sea-going, river, or mixed river-sea vessel are loaded and cleared by customs outside the area of responsibility of the Russian customs authority at the place of departure, the following must be submitted:

For import by sea-going, river, or mixed river-sea vessel from a foreign state that is not a member state of the Eurasian Economic Union, including through a member state, a copy of the bill of lading, sea waybill, or other document evidencing acceptance of the goods for carriage whose "Port of Loading" field specifies a location beyond the customs territory of the Eurasian Economic Union must be submitted.

For export by air beyond the customs territory of the Eurasian Economic Union, including through a member state, a copy of the air waybill specifying an airport of discharge or reloading beyond that customs territory must be submitted.

For import by air from a foreign state that is not a member state of the Eurasian Economic Union, including through a member state, a copy of the air waybill specifying an airport of loading or reloading beyond that customs territory must be submitted.

For export by motor vehicle beyond the customs territory of the Eurasian Economic Union, including through a member state, a copy of the transport document, document accompanying the goods, and/or other document under which the goods were exported from the Russian Federation must be submitted.

For import by motor vehicle from a foreign state that is not a member state of the Eurasian Economic Union, including through a member state, a copy of the transport document, document accompanying the goods, and/or other document under which the goods were imported into the Russian Federation must be submitted.

For export from the Russian Federation to a member state of the Eurasian Economic Union or import into the Russian Federation from such a state by sea-going, river, or mixed river-sea vessel, aircraft, rail, or motor vehicle, copies of transport documents, documents accompanying the goods, and/or other documents must be submitted specifying a place of unloading or loading, or destination or dispatch station, in another member state of the Union.

For work or services involving carriage and/or transportation of hydrocarbon feedstock from a point of dispatch on the continental shelf or in the exclusive economic zone of the Russian Federation, or in the Russian part or sector of the bed of the Caspian Sea, to a destination outside the Russian Federation and other territories under its jurisdiction, copies of transport documents, documents accompanying the goods, or other documents must be submitted evidencing export of the hydrocarbon feedstock between those points;

  1. for export by rail beyond the customs territory of the Eurasian Economic Union, including through a member state, an electronic register containing the registration number of the goods declaration and information from the carriage document under which the goods were exported beyond that customs territory.

For import by rail from a foreign state that is not a member state of the Eurasian Economic Union, including through a member state, an electronic register must be submitted containing the registration number of the transit declaration or goods declaration, if the goods were not placed under the customs-transit procedure upon import into the customs territory of the Union, and information from the carriage document under which the goods were imported into the Russian Federation.

When rail carriage of goods is arranged and performed from their place of arrival in the Russian Federation, being a Russian port or border station, to a destination station in the Russian Federation, the following must be submitted:

[Paragraph 3.1 added by Federal Law No. 309-FZ of November 27, 2010; as amended by Federal Law No. 92-FZ of April 22, 2024.]

3.2. Taxpayers supplying work or services referred to in Article 164(1)(2.2) must submit the following to substantiate application of the 0 percent rate:

  1. the taxpayer's contract, or a copy, for the work or services with a person referred to in the sixth through eighth textual paragraphs of Article 164(1)(2.2);

  2. [Subparagraph repealed by Federal Law No. 245-FZ of July 19, 2011.]

  3. the complete customs declaration, or a copy, bearing notations of the Russian customs authority, if that authority registered the declaration, or of the customs authority of the Customs Union member state, if that authority registered it, that released the oil or petroleum products; or documents, or copies, evidencing provision of oil and petroleum-products pipeline-transportation services if Customs Union customs legislation does not require customs declaration; [As amended by Federal Law No. 330-FZ of November 21, 2011.]

  4. copies of transport documents, documents accompanying the goods, and/or other documents evidencing export from the Russian Federation, subject to the special rules in paragraph 3.1(3). [As amended by Federal Law No. 302-FZ of August 3, 2018.]

[Paragraph 3.2 added by Federal Law No. 309-FZ of November 27, 2010.]

3.3. Taxpayers supplying services referred to in Article 164(1)(2.3) must submit the following to substantiate application of the 0 percent rate:

  1. the taxpayer's contract, or a copy, with a foreign or Russian person for those services;

  2. [Subparagraph repealed by Federal Law No. 245-FZ of July 19, 2011.]

  3. the complete customs declaration, or a copy, bearing Russian customs-authority notations on customs operations performed, if customs declaration occurs; or documents, or copies, evidencing provision of services arranging transportation, or transportation services in the case of import into the Russian Federation, of natural gas by pipeline, if customs declaration does not occur.

[Paragraph 3.3 added by Federal Law No. 309-FZ of November 27, 2010.]

3.3-1. Taxpayers supplying services referred to in Article 164(1)(2.3-1) must submit the following to substantiate application of the 0 percent rate:

  1. the taxpayer's contract, or a copy, with a foreign or Russian person for those services; and

  2. the complete customs declaration, or a copy, bearing Russian customs-authority notations on customs operations performed, or documents, or copies, evidencing provision of the services referred to in Article 164(1)(2.3-1).

[Paragraph 3.3-1 added by Federal Law No. 335-FZ of November 27, 2017.]

3.4. Taxpayers supplying services referred to in Article 164(1)(2.4) must submit the following to substantiate application of the 0 percent rate:

  1. the taxpayer's contract, or a copy, with a Russian person for those services;

  2. copies of service-acceptance certificates for electric-power transmission and/or other documents evidencing transmission of electric power supplied from the Russian Federation's power system to the power systems of foreign states;

  3. [Subparagraph repealed by Federal Law No. 245-FZ of July 19, 2011.]

[Paragraph 3.4 added by Federal Law No. 309-FZ of November 27, 2010.]

3.5. Taxpayers supplying work or services referred to in Article 164(1)(2.5) must submit the following to substantiate application of the 0 percent rate:

  1. the taxpayer's contract, or a copy, with a foreign or Russian person for the work or services;

  2. [Subparagraph repealed by Federal Law No. 245-FZ of July 19, 2011.]

  3. copies of transport documents, documents accompanying the goods, and/or other documents evidencing export from, or import into, the Russian Federation and other territories under its jurisdiction, subject to the following special rules.

For export by sea-going, river, or mixed river-sea vessel, the following must be submitted:

For import by sea-going, river, or mixed river-sea vessel, the taxpayer must submit a copy of the bill of lading, sea waybill, or other document evidencing carriage whose "Port of Loading" field specifies a location outside the Russian Federation, bearing the notation of the customs authority operating at the checkpoint.

[Paragraph 3.5 added by Federal Law No. 309-FZ of November 27, 2010.]

3.6. Taxpayers supplying work or services referred to in Article 164(1)(2.6) must submit the following to substantiate application of the 0 percent rate:

  1. the taxpayer's contract, or a copy, with a foreign or Russian person for the work or services;

  2. [Subparagraph repealed by Federal Law No. 245-FZ of July 19, 2011.]

  3. copies of customs declarations evidencing placement of foreign goods imported into the Russian Federation under the inward-processing customs procedure, and copies of customs declarations evidencing placement under the re-export customs procedure, terminating the inward-processing customs procedure, of processed products exported from the Russian Federation beyond the customs territory of the Customs Union; [As amended by Federal Law No. 452-FZ of December 29, 2014.]

  4. copies of transport documents, documents accompanying the goods, and/or other documents evidencing import into the Russian Federation of foreign goods for processing operations and export of processed products from the Russian Federation beyond the customs territory of the Customs Union, subject to the special rules in paragraph 3.1(3). [As amended by Federal Law No. 452-FZ of December 29, 2014.]

[Paragraph 3.6 added by Federal Law No. 309-FZ of November 27, 2010.]

3.7. Taxpayers supplying services referred to in Article 164(1)(2.7) must submit the following to substantiate application of the 0 percent rate:

  1. the taxpayer's service contract, or a copy; and

  2. an electronic register containing the registration number of the goods declaration for goods placed under the export or re-export customs procedure, and information from the carriage document under which those goods were carried by rail from a point of dispatch to a destination, both within the Russian Federation.

[Paragraph 3.7 added by Federal Law No. 309-FZ of November 27, 2010; as amended by Federal Law No. 92-FZ of April 22, 2024.]

3.8. Taxpayers supplying work or services referred to in Article 164(1)(2.8) must submit the following to substantiate application of the 0 percent rate:

  1. the taxpayer's contract, or a copy, with a foreign or Russian person for the work or services;

  2. [Subparagraph repealed by Federal Law No. 245-FZ of July 19, 2011.]

  3. copies of transport documents, documents accompanying the goods, or other documents evidencing export from the Russian Federation, subject to the following special rules.

Where inland-water-transport organizations carry or transport goods exported under the export or re-export customs procedure within the Russian Federation from a point of dispatch to a point at which they are unloaded or reloaded or transshipped onto sea-going vessels, mixed river-sea vessels, or other modes of transport, the following must be submitted: [As amended by Federal Law No. 350-FZ of November 27, 2017.]

[Paragraph 3.8 added by Federal Law No. 309-FZ of November 27, 2010.]

3.8-1. A taxpayer supplying work or services referred to in Article 164(1)(2.8-1) must submit the following to substantiate application of the 0 percent rate:

  1. the taxpayer's contract, or a copy, for the work or services;
  2. a copy of the instruction to ship goods onto the sea-going vessel that carried them to a destination outside the Russian Federation, accompanied by a list of the vehicles or sea-going vessels that delivered the cargo; [As amended by Federal Law No. 549-FZ of December 19, 2022.]
  3. a copy of the bill of lading, sea waybill, or other document evidencing acceptance for carriage whose "Port of Discharge" field specifies an unloading, reloading, or transshipment location in the Russian Federation; and
  4. a copy of the bill of lading, sea waybill, or other document evidencing acceptance for further carriage whose "Port of Discharge" field specifies a location outside the Russian Federation.

[Paragraph 3.8-1 added by Federal Law No. 195-FZ of July 13, 2020.]

3.9. Taxpayers supplying services referred to in Article 164(1)(2.10) must submit, to substantiate application of the 0 percent rate, a register of carriage documents, documents accompanying the goods, or other documents relating to those transactions and containing:

If the tax authority selectively demands individual documents included in the register, the taxpayer must submit copies within 30 calendar days after receiving the demand.

[Paragraph 3.9 added by Federal Law No. 382-FZ of November 29, 2014.]

3.10. A taxpayer supplying services referred to in Article 164(1)(2.11) must submit, to substantiate application of the 0 percent rate and tax deductions, a register of tax-refund documents or receipts, hereinafter in this paragraph the "register," containing information from documents or receipts bearing Russian customs-authority notations confirming export through Russian state-border checkpoints beyond the customs territory of the Eurasian Economic Union, other than through Union member states, and information on tax reimbursed to individuals under Article 169.1.

The federal executive authority responsible for tax-and-levy control and supervision approves the information included in the register, its form and completion procedure, and the format and procedure for electronic submission.

The register information includes the amount of the tax base to which the taxpayer applies the 0 percent rate.

The register must be submitted electronically through telecommunications channels via an electronic-document-management operator that is a Russian organization and satisfies requirements approved by that federal executive authority.

If the tax authority conducting a desk audit or tax monitoring identifies a discrepancy between register information and information it holds, it may demand documents substantiating the discrepant information. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

If the tax authority demands documents whose information is included in the register, the taxpayer must submit copies within 20 calendar days after receiving the demand.

If the taxpayer fails upon demand to submit copies of documents whose information is included in the register, application of the 0 percent rate is treated as unsubstantiated to the corresponding extent.

[Paragraph 3.10 added by Federal Law No. 341-FZ of November 27, 2017.]

3.11. A taxpayer supplying services referred to in Article 164(1)(2.13) must submit the following to substantiate application of the 0 percent rate:

  1. the taxpayer's contract, or a copy, for those services;
  2. a copy of the bill of lading, sea waybill, and/or other document evidencing acceptance for carriage whose "Port of Discharge" field specifies a location outside the Russian Federation;
  3. a copy of the bill of lading, sea waybill, and/or other document evidencing acceptance for carriage whose "Port of Discharge" field specifies an unloading, reloading, or transshipment location in the Russian Federation, where goods are carried there for subsequent export; and
  4. a copy of the instruction to ship goods onto the sea-going vessel that carried them to a destination outside the Russian Federation, accompanied by a list of the vehicles or sea-going vessels that delivered the cargo. [As amended by Federal Law No. 549-FZ of December 19, 2022.]

[Paragraph 3.11 added by Federal Law No. 195-FZ of July 13, 2020.]

4. Unless paragraph 5 provides otherwise, taxpayers supplying work or services referred to in Article 164(1)(3) must submit the following to substantiate application of the 0 percent rate, or the special tax treatment, and tax deductions: [As amended by Federal Law No. 309-FZ of November 27, 2010.]

  1. the taxpayer's contract, or a copy, with a foreign or Russian person for the work or services;
  2. [Subparagraph repealed by Federal Law No. 245-FZ of July 19, 2011.]
  3. the customs declaration, or a copy, bearing notations of the Russian customs authorities at the place of arrival and place of departure through which the goods were imported into and exported from the Russian Federation and other territories under its jurisdiction, subject to the special rules in paragraph 1(3); [As amended by Federal Law No. 245-FZ of July 19, 2011.]
  4. copies of transport documents, documents accompanying the goods, and/or other documents evidencing that import and export under Article 164(1)(3), subject to the special rules in paragraph 3.1(3). [As amended by Federal Laws No. 245-FZ of July 19, 2011, and No. 302-FZ of August 3, 2018.]

4.1. Taxpayers supplying services referred to in Article 164(1)(3.1) must submit the following to substantiate application of the 0 percent rate and tax deductions:

[Paragraph 4.1 added by Federal Law No. 245-FZ of July 19, 2011.]

5. Russian rail carriers supplying work or services referred to in Article 164(1)(3) or (9) must submit the following to substantiate application of the 0 percent rate, or the special tax treatment, and tax deductions:

[Textual paragraph repealed by Federal Law No. 245-FZ of July 19, 2011.]

If the tax authority selectively demands individual carriage documents included in the registers, the carriers referred to in the first textual paragraph must submit copies within 30 calendar days after receiving the demand. The documents must evidence carriage of goods placed under the export, re-export, or customs-transit procedure. [As amended by Federal Laws No. 28-FZ of February 28, 2006, No. 137-FZ of July 27, 2006, No. 309-FZ of November 27, 2010, No. 452-FZ of December 29, 2014, No. 350-FZ of November 27, 2017, and No. 549-FZ of December 19, 2022.]

When those carriers supply services referred to in Article 164(1)(4), they must, to substantiate application of the 0 percent rate, or the special tax treatment, and tax deductions, submit registers of unified carriage documents prepared for direct international carriage of passengers and baggage, determining the route and stating document numbers, points of departure and destination, service date, and price, or other documents provided for by agreements between those carriers and foreign railways or by international treaties of the Russian Federation. [As amended by Federal Law No. 452-FZ of December 29, 2014.]

[Paragraph 5 as amended by Federal Law No. 119-FZ of July 22, 2005.]

5.1. Russian rail carriers supplying work or services referred to in Article 164(1)(9.1) must, to substantiate application of the 0 percent rate and tax deductions, submit a register of carriage documents prepared for carriage by rail of goods, empty railway rolling stock, or containers, stating document numbers; work or service date and price; names or codes of states of dispatch; names or codes of Russian entry and exit border and/or port railway stations; names or codes of destination states; and, for work or services in the third textual paragraph of Article 164(1)(9.1), the date of the border-station calendar stamp when movement leaves Russia through an exit border station or the destination-station calendar stamp when movement leaves through an exit port station, or, for work or services in the second textual paragraph of Article 164(1)(9.1), the dispatch-station calendar stamp date. [As amended by Federal Laws No. 452-FZ of December 29, 2014, and No. 322-FZ of September 29, 2019.]

If the tax authority selectively demands individual carriage documents included in the register, copies must be submitted within 30 calendar days after receiving the demand.

[Paragraph 5.1 added by Federal Law No. 245-FZ of July 19, 2011.]

5.2. Taxpayers supplying services referred to in Article 164(1)(9.2) must submit a report on income from suburban rail-passenger carriage to substantiate application of the 0 percent rate and tax deductions. [Paragraph 5.2 added by Federal Law No. 83-FZ of April 6, 2015.]

5.3. Taxpayers supplying services referred to in Article 164(1)(9.3) must submit, to substantiate application of the 0 percent rate and tax deductions, a register of unified documents for passenger and baggage carriage that determine the route and state document numbers, points of departure and destination, service date, and price. [Paragraph 5.3 added by Federal Law No. 401-FZ of November 30, 2016.]

5.4. Taxpayers supplying services referred to in Article 164(1)(18) must submit the following to substantiate application of the 0 percent rate and tax deductions:

  1. a document, or a copy, evidencing commissioning of the tourism-industry facility, including after reconstruction; and
  2. the agreement, or a copy, for leasing or otherwise providing the right to use that facility.

[Paragraph 5.4 added by Federal Law No. 67-FZ of March 26, 2022.]

5.5. Taxpayers supplying services referred to in Article 164(1)(19) must submit a report on income from providing temporary accommodation to substantiate application of the 0 percent rate and tax deductions.

For services in the third textual paragraph of Article 164(1)(19), a document, or a copy, evidencing commissioning of the tourism-industry facility, including after reconstruction, must also be submitted to substantiate application of the 0 percent rate and tax deductions.

[Paragraph 5.5 added by Federal Law No. 67-FZ of March 26, 2022.]

5.6. Taxpayers supplying passenger and baggage carriage referred to in Article 164(1)(9.4) must submit, to substantiate application of the 0 percent rate and tax deductions, a register of carriage or travel documents stating the document numbers determining the route, points of departure and destination, service date, and price.

Where passenger and baggage carriage services referred to in Article 164(1)(9.4) are supplied through a commission agent, attorney-in-fact, or agent under a commission, mandate, or agency agreement, the taxpayer must submit, together with the carriage or travel-document register referred to in the first textual paragraph of this paragraph, the taxpayer's commission, mandate, or agency agreement, or a copy, with the commission agent, attorney-in-fact, or agent to substantiate application of the 0 percent rate and tax deductions.

Taxpayers supplying the carriage-arrangement services referred to in Article 164(1)(9.4) must submit the following to substantiate application of the 0 percent rate and tax deductions:

[Paragraph 5.6 added by Federal Law No. 227-FZ of July 23, 2025.]

6. Unless paragraph 5 provides otherwise, taxpayers supplying services referred to in Article 164(1)(4) must submit the following to substantiate application of the 0 percent rate, or the special tax treatment, and tax deductions: [As amended by Federal Law No. 122-FZ of August 22, 2004.]

  1. [Subparagraph repealed by Federal Law No. 245-FZ of July 19, 2011.]
  2. a register of unified international carriage documents for passengers and baggage that determine the route and state document numbers, points of departure and destination, service date, and price. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 452-FZ of December 29, 2014.]

6.1. Taxpayers supplying services referred to in Article 164(1)(4.1) must submit, to substantiate application of the 0 percent rate and tax deductions, a register of passenger and baggage carriage documents that determine the route and state document numbers, points of departure and destination, service date, and price. [As amended by Federal Law No. 452-FZ of December 29, 2014.]

If the tax authority selectively demands individual documents in the register, copies must be submitted within 30 calendar days after receiving the demand.

[Paragraph 6.1 added by Federal Law No. 151-FZ of June 4, 2014.]

6.2. Taxpayers supplying services referred to in Article 164(1)(4.2) must submit, to substantiate application of the 0 percent rate and tax deductions, a passenger and baggage carriage-document register determining the route and stating document numbers, points of departure and destination, service date, and price.

If the tax authority selectively demands individual documents in the register, copies must be submitted within 30 calendar days after receiving the demand.

[Paragraph 6.2 added by Federal Law No. 353-FZ of November 27, 2017.]

6.3. Taxpayers supplying services referred to in Article 164(1)(2.12) must submit the following to substantiate application of the 0 percent rate and tax deductions:

  1. the taxpayer's agreement or contract, or a copy, with a foreign or Russian person for the services; and
  2. a certificate or other documents, or copies, evidencing the services and stating the route, including points of departure and destination.

[Paragraph 6.3 added by Federal Law No. 493-FZ of December 25, 2018.]

6.4. Taxpayers supplying services referred to in Article 164(1)(4.3) must submit, to substantiate application of the 0 percent rate and tax deductions, a passenger and baggage carriage-document register determining the route and stating document numbers, points of departure and destination, every intermediate route point if any, service date, and price. [Paragraph 6.4 added by Federal Law No. 123-FZ of June 6, 2019.]

7. Taxpayers supplying goods, work, or services referred to in Article 164(1)(5) must submit the following to substantiate application of the 0 percent rate and tax deductions:

  1. the taxpayer's agreement or contract, or a copy, with foreign or Russian persons for supply of goods, performance of work, or provision of services;

  2. [Subparagraph repealed by Federal Law No. 245-FZ of July 19, 2011.]

  3. a certificate or other documents, or copies, evidencing supply or delivery of the goods, performance of the work, or provision of the services; and

  4. a certificate, or a copy, issued under Russian legislation for the space technology supplied, including space objects and space-infrastructure facilities as goods; or, for military or dual-use space technology, including such objects and facilities, a certificate, or a copy, issued by a military representative office of the Ministry of Defense of the Russian Federation. [As amended by Federal Law No. 281-FZ of November 25, 2009.]

[Paragraph 7 as amended by Federal Law No. 255-FZ of November 4, 2007.]

7.1. When work or services referred to in Article 164(1)(22) are supplied, the following must be submitted:

  1. the investment agreement, or a copy;
  2. the taxpayer's contract, or a copy, for the work or services, concluded after the investment agreement referred to in Article 164(1)(22); and
  3. a certificate or other documents, or copies, evidencing performance of the work or provision of the services.

[Paragraph 7.1 added by Federal Law No. 261-FZ of June 24, 2023.]

8. When goods referred to in Article 164(1)(6) are supplied, the following must be submitted to substantiate application of the 0 percent rate, or the special tax treatment: [As amended by Federal Law No. 150-FZ of May 30, 2016.]

  1. the contract, or a copy, for sale of precious metals; [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 159-FZ of June 27, 2018.]
  2. documents, or copies, evidencing transfer of the precious metals to the State Fund of Precious Metals and Precious Stones of the Russian Federation, funds of precious metals and precious stones of constituent entities of the Russian Federation, the Central Bank of the Russian Federation, or banks. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 57-FZ of May 29, 2002, and No. 159-FZ of June 27, 2018.]

8.1. When goods referred to in Article 164(1)(6.1) are supplied, the following must be submitted to substantiate application of the 0 percent rate, or the special tax treatment:

  1. the contract, or a copy, for sale of rough and/or processed natural diamonds; and
  2. documents, or copies, evidencing transfer of rough natural diamonds to the federal or regional precious-metals-and-stones funds, Central Bank, banks, or other organizations, and/or transfer of processed natural diamonds to the federal or regional funds, Central Bank, or banks.

[Paragraph 8.1 added by Federal Law No. 323-FZ of July 14, 2022.]

8.2. When goods referred to in Article 164(1)(6.2) are supplied, the following must be submitted to substantiate application of the 0 percent rate, or the special tax treatment:

  1. documents, or copies, evidencing transfer of precious metals to individuals;
  2. the decision, or a copy, to issue digital rights simultaneously comprising digital financial assets and utility digital rights and certifying the right to demand transfer of precious-metal bullion; and
  3. the information system operator's report, or a copy, stating that records of the digital rights referred to in subparagraph 2 were extinguished in its information system upon redemption through transfer of precious-metal bullion.

[Paragraph 8.2 added by Federal Law No. 389-FZ of July 31, 2023.]

8.3. When goods referred to in Article 164(1)(6.3) are supplied, the following must be submitted to substantiate application of the 0 percent rate, or the special tax treatment:

  1. the contract, or a copy, for sale of ores, concentrates, or other industrial products containing precious metals for subsequent refining; and
  2. documents, or copies, evidencing the taxpayer's transfer of those products to refining organizations authorized to refine precious metals, for refining.

[Paragraph 8.3 added by Federal Law No. 425-FZ of November 28, 2025.]

9. The documents, copies, or registers referred to in paragraphs 1, other than the register in paragraph 1(2), 2, and 3 must be submitted to substantiate application of the 0 percent rate to goods in Article 164(1)(1) no later than 180 calendar days after the goods are placed under the export, re-export, or free-customs-zone customs procedure. The paragraph 1(2) registers for stores in Article 164(1)(8) must be submitted to substantiate application of the 0 percent rate no later than 180 calendar days after the stores are exported from Russia beyond the customs territory of the Eurasian Economic Union, or after preparation of the transport documents, documents accompanying the goods, and/or other documents evidencing export of the stores from Russia to a Union member state.

If, after 180 calendar days, the taxpayer has not submitted the documents, copies, or registers referred to in the first textual paragraph, supplies under Article 164(1)(1) and (8) are taxed at the rates in Article 164(2), (3), and (8). If the taxpayer subsequently submits materials substantiating the 0 percent rate, tax paid is deductible under Articles 171 and 172. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

Documents under paragraph 5 for work or services in Article 164(1)(3) and (9) must be submitted to substantiate application of the 0 percent rate no later than 180 calendar days after the goods are placed under the export, re-export, or customs-transit procedure. If, after 180 calendar days, they have not been submitted, the work or services are taxed at 22 percent. If subsequently submitted to substantiate the 0 percent rate, tax paid is deductible under Articles 171 and 172. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

This paragraph does not apply to taxpayers exempt under Article 145.

Documents, copies, or registers under paragraphs 3.1-3.9, 4, and 14 must be submitted to substantiate the 0 percent rate as follows:

If the taxpayer does not submit the documents and/or registers referred to in the sixth through twentieth textual paragraphs within 180 calendar days, work or services under Article 164(1)(2.1)-(2.8-1), (2.10), (3), and (12) are taxed at the rates in Article 164(3) and (8). [As amended by Federal Law No. 425-FZ of November 28, 2025.]

If the taxpayer subsequently submits documents and/or registers substantiating the 0 percent rate, tax paid is deductible under Articles 171 and 172.

Documents under paragraphs 4.1 and 5.1 must be submitted no later than 180 calendar days after the border-station calendar stamp, for movement of goods, empty railway rolling stock, or containers from Russia through exit border stations, or destination-station calendar stamp, for movement through exit port stations, for work or services under Article 164(1)(3.1) and the third textual paragraph of Article 164(1)(9.1); or after the dispatch-station calendar stamp for work or services under the second textual paragraph of Article 164(1)(9.1). If, after 180 calendar days, the documents have not been submitted, work or services under Article 164(1)(3.1) and (9.1) are taxed at the rates in Article 164(3) and (8). [As amended by Federal Law No. 425-FZ of November 28, 2025.]

If the taxpayer subsequently submits documents substantiating the 0 percent rate, tax paid is deductible under Articles 171 and 172.

Documents under paragraph 1.1 must be submitted no later than 180 calendar days after preparation of transport documents, documents accompanying the goods, and/or other documents specifying a destination outside Russia and other territories under its jurisdiction. If, after 180 calendar days, the documents have not been submitted, goods under Article 164(1)(2.9) are taxed at the rates in Article 164(3) and (8). [As amended by Federal Law No. 425-FZ of November 28, 2025.]

If the taxpayer subsequently submits documents substantiating the 0 percent rate, tax paid is deductible under Articles 171 and 172.

Documents under paragraph 3.11 must be submitted no later than 180 calendar days after preparation of the goods-shipping instruction. If, after 180 calendar days, the documents have not been submitted, work or services under Article 164(1)(2.13) are taxed at the rates in Article 164(3) and (8). [As amended by Federal Law No. 425-FZ of November 28, 2025.]

If the taxpayer subsequently submits documents substantiating the 0 percent rate, tax paid is deductible under Articles 171 and 172.

[Paragraph 9 as amended by Federal Law No. 92-FZ of April 22, 2024.]

9.1. Upon reorganization, each successor must submit to the tax authority at its place of registration the documents required by this Article, including documents bearing the particulars of the reorganized or reorganizing organization, for that organization's supplies under Article 164(1) whose entitlement to the 0 percent rate had not been substantiated when reorganization was completed. [Paragraph 9.1 added by Federal Law No. 118-FZ of July 22, 2005; as amended by Federal Law No. 229-FZ of July 27, 2010.]

9.2. If information in a goods-shipping instruction submitted to substantiate the 0 percent rate for work or services under Article 164(1)(2.1), (2.2), (2.5)-(2.8-1), (2.13), or (3) conflicts with information held by the tax authority; or the tax authority lacks information received under paragraph 17 concerning the instruction, customs permission to load, and/or export beyond the Eurasian Economic Union by sea-going, river, or mixed river-sea vessel, the tax authority sends a request to the federal executive authority responsible for customs control and supervision.

If the requested customs information does not confirm permission to load and/or export by such a vessel beyond the Eurasian Economic Union, application of the 0 percent rate to the relevant portion of the work or services is treated as unsubstantiated.

[Paragraph 9.2 added by Federal Law No. 549-FZ of December 19, 2022.]

9.3. If an investment agreement is terminated, the taxpayer must calculate tax on work or services under Article 164(1)(22), for tax periods beginning January 1 of the calendar year in which termination occurred, at the rate in Article 164(3). [Paragraph 9.3 added by Federal Law No. 261-FZ of June 24, 2023.]

10. Unless this Article provides otherwise, the taxpayer must submit the documents specified in this Article, including registers and the list of applications for the importation of goods and payment of indirect taxes, with the tax return to substantiate the 0 percent rate. [As amended by Federal Law No. 302-FZ of August 3, 2018.]

Contracts or agreements, including those demanded by the tax authority, need not be resubmitted if the taxpayer previously submitted them to substantiate the 0 percent rate under this Article for an earlier tax period, or to substantiate excise exemption or refund under Article 198(7). Instead, the taxpayer submits a notice stating the particulars of the document, or attachment, by which they were submitted and the name of the receiving tax authority. [Textual paragraph added by Federal Law No. 302-FZ of August 3, 2018; as amended by Federal Law No. 549-FZ of December 19, 2022.]

The taxpayer's tax-accounting policy establishes how to determine tax attributable to goods, work, services, or property rights acquired to produce and/or supply goods, work, or services taxed at 0 percent. This rule does not apply to goods in Article 164(1)(1), other than raw-material goods, or Article 164(1)(1.2) or (6). [As amended by Federal Law No. 173-FZ of April 28, 2023.]

For purposes of this Chapter, raw-material goods are mineral products; products of the chemical industry and related industries; wood and articles of wood; wood charcoal; pearls; precious and semi-precious stones; precious metals; base metals; and articles of those metals. The Government determines the codes for those goods under the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union.

[Paragraph 10 as amended by Federal Law No. 150-FZ of May 30, 2016.]

11. [Paragraph repealed by Federal Law No. 309-FZ of November 27, 2010.]

12. The Government determines the procedure for applying a 0 percent rate established by international treaties of the Russian Federation to goods, work, or services for the official use of international organizations and their missions operating in the Russian Federation. [Paragraph 12 added by Federal Law No. 119-FZ of July 22, 2005.]

13. When goods referred to in Article 164(1)(10) are supplied, the following must be submitted to substantiate application of the 0 percent rate and tax deductions:

  1. the taxpayer's contract, or a copy, with the customer for sale of a vessel, requiring registration of the newly built vessel in the Russian International Register of Ships within 90 calendar days after ownership passes from the taxpayer to the customer; or another agreement, or a copy, for sale of a vessel concluded in 2022 between a taxpayer-seller that is a Russian leasing company and its counterparty; [As amended by Federal Laws No. 137-FZ of July 27, 2006, No. 324-FZ of September 29, 2019, and No. 323-FZ of July 14, 2022.]
  2. an extract from the register of vessels under construction stating that, when construction is completed, the vessel is subject to registration in the Russian International Register of Ships, except where a Russian leasing company sells the vessel; [As amended by Federal Law No. 323-FZ of July 14, 2022.]
  3. documents evidencing transfer of ownership from the taxpayer to the customer or from the Russian leasing company to the counterparty; [As amended by Federal Law No. 323-FZ of July 14, 2022.]
  4. [Subparagraph repealed by Federal Law No. 305-FZ of November 7, 2011.]

[Paragraph 13 added by Federal Law No. 168-FZ of December 20, 2005.]

14. When work or services referred to in Article 164(1)(12) are supplied, the following must be submitted to substantiate application of the 0 percent rate and tax deductions:

  1. the taxpayer's contract, or a copy, with a foreign or Russian person for the services; and
  2. copies of transport documents, documents accompanying the goods, and/or other documents evidencing export from or import into Russia, subject to the following special rules:

[Paragraph 14 added by Federal Law No. 305-FZ of November 7, 2011.]

15. To substantiate application of the 0 percent rate and tax deductions for goods, work, or services in the second and third textual paragraphs of Article 164(1)(1), or Article 164(1)(2.1)-(2.3), (2.5), (2.6), (2.8), (2.8-1), (2.10), (2.13), (3), (3.1), (4), (4.1)-(4.3), (9), (9.1), (9.3), (9.4), or (12), the taxpayer may submit: [As amended by Federal Law No. 227-FZ of July 23, 2025.]

The registers referred to in the second through ninth textual paragraphs of this paragraph; paragraph 1, subparagraphs 1, 2, and 4-7; paragraphs 2 and 2.1; paragraph 3.1(3); and paragraph 3.7(2) must be submitted electronically in the prescribed format through telecommunications channels, including via an electronic-document-management operator that is a Russian organization and satisfies requirements approved by the federal executive authority responsible for tax-and-levy control and supervision.

The tax authority conducting a desk audit or tax monitoring may:

If documents whose information is included in any of those registers are demanded, the taxpayer must submit copies within 30 calendar days after receiving the demand. Unless this paragraph provides otherwise, the documents must satisfy this Article.

If a demanded contract included in a register under paragraph 1(1), (2), or (4), or paragraph 2 or 2.1, contains state-secret information, the taxpayer submits instead of the full contract an extract containing information needed for tax-control measures, including delivery terms, time limits, price, and product type.

If the taxpayer fails upon demand to submit documents required by this Article whose information is included in the specified registers, application of the 0 percent rate is treated as unsubstantiated to the corresponding extent.

For goods exported or re-exported beyond the customs territory of the Eurasian Economic Union, demanded copies of goods declarations whose information is included in the electronically submitted registers may be submitted without notations of the Russian customs authorities at the place of departure.

For services in the fourth, fifth, and tenth textual paragraphs of Article 164(1)(2.1) provided in arranging and/or carrying out rail carriage, demanded document copies whose information is included in electronically submitted registers may be submitted without Russian customs-authority notations.

If taxpayer-submitted documents do not establish export or re-export beyond the customs territory of the Eurasian Economic Union when compared with information received under paragraph 17 from the federal customs authority, the taxpayer is notified and may submit necessary explanations and any available export evidence within 15 calendar days after receiving the notice.

If information obtained from the federal customs authority in response to a request from the federal tax authority does not confirm export or re-export beyond that customs territory, application of the 0 percent rate to the corresponding portion of the supplies is treated as unsubstantiated. The tax authority's request must include any explanations and documents submitted by the taxpayer under the twentieth textual paragraph of this paragraph.

[Paragraph 15 added by Federal Law No. 452-FZ of December 29, 2014; as amended by Federal Law No. 92-FZ of April 22, 2024.]

15.1. When goods, work, or services referred to in Article 164(1)(15) are supplied, the following must be submitted to substantiate application of the 0 percent rate:

  1. the contract, or a copy, for sale of a civil aircraft registered or subject to state registration in the State Register of Civil Aircraft of the Russian Federation, concluded between the taxpayer-seller and purchaser; or for construction of such an aircraft, concluded between the taxpayer performing the work or services and transferring it and the customer; and
  2. documents, or copies, evidencing the taxpayer's transfer of that aircraft to the purchaser or customer.

[Paragraph 15.1 added by Federal Law No. 324-FZ of September 29, 2019.]

15.2. When goods referred to in Article 164(1)(16) are supplied, the following must be submitted to substantiate application of the 0 percent rate:

  1. the contract, or a copy, for sale of aircraft engines, spare parts, and components intended for construction, repair, and/or modernization of civil aircraft;
  2. documents, or copies, confirming the intended use of the goods, issued by the federal executive authority responsible for state policy and normative legal regulation for the industrial and defense-industrial complexes in the form and under the procedure it establishes; [As amended by Federal Law No. 538-FZ of November 14, 2023.]
  3. documents, or copies, evidencing the taxpayer's transfer of those goods to the purchaser.

[Paragraph 15.2 added by Federal Law No. 324-FZ of September 29, 2019.]

15.3. When services referred to in Article 164(1)(17) are supplied, the following must be submitted to substantiate application of the 0 percent rate:

  1. the rental or finance-lease agreement for a civil aircraft registered or subject to state registration in the State Register of Civil Aircraft of the Russian Federation, concluded between the lessor and lessee; and
  2. a document, or a copy, evidencing transfer of that aircraft from the lessor to the lessee.

[Paragraph 15.3 added by Federal Law No. 324-FZ of September 29, 2019.]

15.4. When goods referred to in Article 164(1)(20) are supplied, the following must be submitted to substantiate application of the 0 percent rate:

  1. the taxpayer's state or municipal contract with a Russian state or municipal customer, or agreement with a state body or institution, transboundary concern, state concern, or state unitary enterprise of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, or Kherson Region, or a copy, for supply of goods and concluded by October 5, 2022, inclusive; or another supply agreement, or a copy, concluded by December 31, 2022, inclusive, with a legal entity established in one of those territories before its admission into Russia and constitution as a new constituent entity, an individual entrepreneur registered there before that date, or a foreign person;
  2. copies of transport documents, documents accompanying the goods, and/or other documents evidencing carriage or delivery to a destination in one of those territories; and
  3. documents evidencing receipt in full of payment for goods under the agreement in the taxpayer's bank account.

[Paragraph 15.4 added by Federal Law No. 443-FZ of November 21, 2022.]

15.5. When services referred to in Article 164(1)(21) are supplied, the following must be submitted to substantiate application of the 0 percent rate:

  1. the agreement, or a copy, for carriage of goods;
  2. copies of transport documents, documents accompanying the goods, and/or other documents evidencing carriage from or to the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, or Kherson Region; and
  3. documents evidencing receipt in full of payment for the carriage in the taxpayer's bank account, or in its account with an organization registered in one of those territories and authorized to conduct banking operations under the legislation of the Donetsk People's Republic or Lugansk People's Republic or the regulatory legal acts of the Zaporozhye Region or Kherson Region.

[Paragraph 15.5 added by Federal Law No. 443-FZ of November 21, 2022.]

15.6. When goods referred to in Article 164(1)(16.1) are supplied, documents, or copies, must be submitted to substantiate application of the 0 percent rate by evidencing transfer of defective or serviceable civil-aircraft engines, spare parts, and components in exchange for similar serviceable or defective items. [Paragraph 15.6 added by Federal Law No. 538-FZ of November 14, 2023.]

15.7. When goods referred to in Article 164(1)(15.1) are supplied, the following must be submitted to substantiate application of the 0 percent rate:

  1. the taxpayer's contract, or a copy, with the purchaser for sale of unmanned civil aircraft having a maximum takeoff weight from 0.15 to 30 kilograms;
  2. an extract from the register of Russian industrial products confirming that information on the aircraft sold is included there; and
  3. documents, or copies, evidencing the taxpayer's transfer of the aircraft to the purchaser.

[Paragraph 15.7 added by Federal Law No. 297-FZ of July 31, 2025.]

15.8. When goods referred to in Article 164(1)(16.2) are supplied, the following must be submitted to substantiate application of the 0 percent rate:

  1. the contract, or a copy, for sale of engines, spare parts, and components intended for construction, repair, and/or modernization of unmanned civil aircraft having a maximum takeoff weight from 0.15 to 30 kilograms;
  2. documents, or copies, confirming the intended use of the goods, issued by the federal executive authority responsible for state policy and normative legal regulation for the industrial and defense-industrial complexes in the form and under the procedure it establishes; and
  3. documents, or copies, evidencing the taxpayer's transfer of those goods to the purchaser.

[Paragraph 15.8 added by Federal Law No. 297-FZ of July 31, 2025.]

16. The federal executive authority responsible for tax-and-levy control and supervision approves: the list of information from documents submitted under this Article, including customs notations and other information entered under Eurasian Economic Union law and Russian customs legislation, to be stated in the registers under paragraph 1, subparagraphs 1, 2, and 4-7; paragraphs 2 and 2.1; paragraph 3.1(3); paragraph 3.7(2); and the second through seventh textual paragraphs of paragraph 15; the forms and completion procedures for the registers under those provisions and paragraph 15; and the formats and procedures for electronic submission. [As amended by Federal Laws No. 325-FZ of September 29, 2019, No. 549-FZ of December 19, 2022, No. 92-FZ of April 22, 2024, and No. 259-FZ of August 8, 2024.]

Information in the registers under this Article includes the amount of the tax base to which the taxpayer applies the 0 percent rate. [As amended by Federal Law No. 549-FZ of December 19, 2022.]

Information in the register under paragraph 1(6) also includes information from the individual waybill and from the taxpayer's document for the foreign individual stating the value of the goods sold. [Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Law No. 549-FZ of December 19, 2022.]

[Paragraph 16 added by Federal Law No. 452-FZ of December 29, 2014.]

17. To enable the tax authorities to verify substantiation of the 0 percent rate and tax deductions, including deductions for imported goods, the federal customs authority transmits information electronically to the federal tax authority through the unified interagency electronic-interaction system. [As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 549-FZ of December 19, 2022.]

Where goods are sent in international postal items, the postal organization transmits information confirming their export to the federal customs authority. [Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph 17 added by Federal Law No. 452-FZ of December 29, 2014.]

18. The list of information electronically transmitted by the federal customs authority to the federal tax authority to verify substantiation of the 0 percent rate and tax deductions, including for imported goods, and the transmission procedure are determined by an information-exchange agreement between those authorities. [As amended by Federal Law No. 549-FZ of December 19, 2022.]

The federal customs authority and postal organization jointly approve the list, formats, and procedure for electronic transmission by the postal organization to the customs authority of information confirming actual export of goods sent in international postal items. [Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph 18 added by Federal Law No. 452-FZ of December 29, 2014.]

19. A contract or agreement required by this Article may be submitted as one written document signed by the parties, or as documents evidencing agreement on every material term and containing the necessary information on the subject matter, participants, and terms of the transaction, including price and performance periods. [Paragraph 19 added by Federal Law No. 323-FZ of November 23, 2015.]

20. To substantiate application of the 0 percent rate and tax deductions for work or services, transport or carriage documents prepared electronically in the format jointly approved by the federal tax and customs authorities may be submitted:

The documents must be submitted electronically through telecommunications channels via an electronic-document-management operator that is a Russian organization and satisfies requirements approved by the federal tax authority.

The documents must satisfy this Article.

[Paragraph 20 added by Federal Law No. 302-FZ of August 3, 2018.]

[Article 165 complete.]

Article 166. Procedure for Calculating Tax

1. Where the tax base is determined under Articles 154-159 and 162, tax is calculated as the percentage of the base corresponding to the tax rate. Where separate records are maintained, tax is the sum of the amounts separately calculated as the applicable percentage of each relevant base.

2. Total tax on supplies of goods, work, or services is the sum of the amounts calculated under paragraph 1.

3. The foreign organizations referred to in Article 161(1) do not calculate total tax. Tax agents separately calculate tax on each supply of goods, work, or services in the Russian Federation under paragraph 1. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 305-FZ of July 2, 2021.]

3.1. Taxpayer-sellers do not calculate tax when supplying goods referred to in the first textual paragraph of Article 161(8), except in the cases in the seventh and eighth textual paragraphs of Article 161(8), Article 164(1)(1), or when supplying those goods to individuals who are not individual entrepreneurs.

When goods referred to in the first textual paragraph of Article 161(8) are supplied, the tax agents referred to in Article 161(8) calculate tax on those goods.

[Paragraph 3.1 added by Federal Law No. 335-FZ of November 27, 2017.]

4. Unless this Chapter provides otherwise, total tax is calculated at the end of each tax period for all transactions recognized as taxable objects under Article 146(1)(1)-(3) whose Article 167 tax-base determination time falls in that period, taking account of all changes increasing or decreasing the base in that period. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 119-FZ of July 22, 2005, and No. 245-FZ of July 19, 2011.]

5. Total tax on imports into the Russian Federation and other territories under its jurisdiction is the percentage of the Article 160 base corresponding to the applicable rate. [As amended by Federal Law No. 306-FZ of November 27, 2010.]

If Article 160(3) requires a separate base for each group of imported goods, tax is calculated separately for each base under the first textual paragraph, and total tax is their sum. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

6. Tax on each transaction taxable at 0 percent under Article 164(1) is calculated separately under paragraph 1.

7. If a taxpayer has no accounting records or records of taxable objects, the tax authorities may calculate tax payable by the computation method using data for other comparable taxpayers.

[Article 166 complete.]

Article 167. Time for Determining the Tax Base

[Article heading as amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 119-FZ of July 22, 2005.]

1. Unless paragraphs 3, 7-11, and 13-15 provide otherwise, the time for determining the base is the earlier of:

  1. the date goods, work, services, or property rights are shipped or transferred; and
  2. the date full or partial payment is received against future supplies or transfers.

[Paragraph 1 as amended by Federal Law No. 119-FZ of July 22, 2005.]

2. [Paragraph repealed by Federal Law No. 119-FZ of July 22, 2005.]

3. If goods are neither shipped nor transported but ownership is transferred, that transfer is treated as shipment for purposes of this Chapter, except in the case under paragraph 16. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 119-FZ of July 22, 2005, and No. 81-FZ of April 20, 2014.]

4. [Paragraph repealed by Federal Law No. 119-FZ of July 22, 2005.]

5. [Paragraph repealed by Federal Law No. 119-FZ of July 22, 2005.]

6. [Paragraph repealed by Federal Law No. 119-FZ of July 22, 2005.]

7. When a taxpayer sells goods it transferred into storage under a warehousing agreement under which a warehouse certificate was issued, the base is determined on the date the warehouse certificate is sold. [As amended by Federal Law No. 119-FZ of July 22, 2005.]

8. For a transfer of property rights under Article 155(2), the base is determined on the date the monetary claim is assigned or the relevant obligation terminates; under Article 155(3) or (4), on the date the claim is assigned or subsequently assigned, or the debtor performs; under Article 155(5), on the date the property rights are transferred; and under Article 155(6), on the date the information system in which a digital right simultaneously comprising a digital financial asset and a utility digital right was issued records transfer of the right certified by that digital right to its new holder. [As amended by Federal Law No. 324-FZ of July 14, 2022.]

9. For goods, work, or services in Article 164(1)(1), (2.1)-(2.8-1), (2.10), (2.13), (3), (3.1), (8), (9), (9.1), and (12), the base is determined on the last day of the quarter in which the Article 165 documents are assembled. The base is determined under Article 153.

If the Article 165 documents or copies are not assembled within the periods in Article 165(9), the base is determined on the last day of the quarter in which the corresponding period specified in Article 165(9) expires, unless this paragraph provides otherwise.

Upon reorganization, if the 181st calendar day is the completion date or falls after it, each successor determines the base on the completion date, meaning the state-registration date of each newly formed organization or, in an accession, the date the Unified State Register of Legal Entities records termination of each acceding organization.

[Paragraph 9 as amended by Federal Law No. 549-FZ of December 19, 2022.]

9.1. In the cases under Article 161(6), (6.1), and (6.2), the tax agent determines the base under paragraph 1(1). [Paragraph 9.1 added by Federal Law No. 168-FZ of December 20, 2005; as amended by Federal Law No. 324-FZ of September 29, 2019.]

9.2. For Article 164(1)(9.2) services, the base is determined on the last day of each tax period. [Paragraph 9.2 added by Federal Law No. 83-FZ of April 6, 2015.]

9.3. For Article 164(1)(18) and (19) services, the base is determined on the last day of each tax period. [Paragraph 9.3 added by Federal Law No. 67-FZ of March 26, 2022.]

10. For construction and installation work for own consumption, the base is determined on the last day of each tax period. [As amended by Federal Laws No. 119-FZ of July 22, 2005, and No. 137-FZ of July 27, 2006.]

11. For a transfer of goods, performance of work, or provision of services for own needs that is taxable under this Chapter, the base is determined on the date of that transaction. [As amended by Federal Law No. 119-FZ of July 22, 2005.]

12. An organization's tax-accounting policy is approved by orders or directives of its head.

It applies from January 1 of the year following the year in which it was approved.

It is binding on every separate subdivision of the organization.

A newly formed organization must approve its tax-accounting policy no later than the end of its first tax period; it is treated as applying from the organization's formation date.

[Textual paragraph added by Federal Law No. 166-FZ of December 29, 2000; repealed by Federal Law No. 119-FZ of July 22, 2005.]

[Textual paragraph added by Federal Law No. 57-FZ of May 29, 2002; repealed by Federal Law No. 119-FZ of July 22, 2005.]

13. If a taxpayer-manufacturer receives full or partial payment against future supplies of goods, work, or services whose production cycle exceeds six months and which are on the list determined by the federal executive authority responsible for state policy and normative legal regulation for the industrial and defense-industrial complexes, it may determine the base on shipment, transfer, performance, or provision, provided it separately accounts for the transactions and for tax on acquired goods, work, services, fixed assets, intangible assets, and property rights used for long-cycle production and for other transactions. [As amended by Federal Law No. 104-FZ of April 25, 2026.]

When such payment is received, the manufacturer must submit with its tax return the contract with the purchaser, or a copy certified by the signatures of the head and chief accountant, and a document issued and signed by an authorized person of that federal executive authority confirming the production-cycle duration and stating the goods, work, or services, their production period, and the manufacturer's name. [As amended by Federal Law No. 104-FZ of April 25, 2026.]

[Paragraph 13 added by Federal Law No. 119-FZ of July 22, 2005.]

14. If the base is determined when full or partial payment for future supplies is received or when property rights are transferred, the base is also determined when the goods are later shipped, work or services are performed or provided, or property rights are transferred against that payment. [Paragraph 14 added by Federal Law No. 119-FZ of July 22, 2005.]

15. Tax agents referred to in Article 161(4), (5), (5.1), and (8) determine the base under paragraph 1. [Paragraph 15 added by Federal Law No. 119-FZ of July 22, 2005; as amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 302-FZ of August 3, 2018.]

16. For a sale of immovable property, the shipment date is the date the property is transferred to the purchaser under a transfer deed or other transfer document. [Paragraph 16 added by Federal Law No. 81-FZ of April 20, 2014; as amended by Federal Law No. 238-FZ of July 21, 2014.]

[Article 167 complete.]

Article 168. Amount of Tax Presented by the Seller to the Purchaser

1. When supplying goods, work, or services or transferring property rights, the taxpayer, or a tax agent referred to in Article 161(4), (5), or (5.1), must present the corresponding tax amount to the purchaser for payment in addition to the price or tariff. [As amended by Federal Laws No. 119-FZ of July 22, 2005, and No. 302-FZ of August 3, 2018.]

When the taxpayer or a tax agent referred to in Article 161(4), (5), or (5.1) receives full or partial payment against future supplies or transfers in the Russian Federation, the taxpayer or tax agent referred to in Article 161(4), (5), or (5.1) must present to the purchaser the tax calculated under Article 164(4). [Textual paragraph added by Federal Law No. 224-FZ of November 26, 2008; as amended by Federal Law No. 302-FZ of August 3, 2018.]

This paragraph does not apply to goods in the first textual paragraph of Article 161(8), except in Article 164(1)(1) cases or supplies to individuals who are not individual entrepreneurs. [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

Tax calculated when a taxpayer ships or transfers goods in Article 164(1)(6.2) to organizations in redemption of digital rights simultaneously comprising digital financial assets and utility digital rights must be presented to those organizations for payment if the digital rights certify a right to receive the goods and the taxpayer applied the Article 164(1) rate when full or partial payment was made for the rights. The organizations must remit the tax to the taxpayer after presenting the digital rights for redemption and before the goods are shipped or transferred. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

2. Tax presented by the taxpayer, or a tax agent referred to in Article 161(4), (5), or (5.1), is calculated separately for each type of goods, work, services, or property rights as the applicable percentage of the prices or tariffs referred to in paragraph 1. [As amended by Federal Laws No. 119-FZ of July 22, 2005, and No. 302-FZ of August 3, 2018.]

3. Upon a supply or transfer, or receipt of full or partial payment against a future supply or transfer, the corresponding VAT invoice must be issued no later than five calendar days after shipment, performance, provision, transfer, or receipt of payment.

When tax agents referred to in Article 161(2) and (3) calculate tax under Article 161(1)-(3), they prepare VAT invoices under Article 169(5) and (6).

When tax agents referred to in Article 174.2(10) calculate tax, they issue VAT invoices no later than five calendar days of the month following the expired quarter in which full or partial payment was received for electronically supplied services under Article 174.2(1) provided by foreign organizations. [Textual paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

If the value of goods shipped, work performed, services provided, or property rights transferred changes, including through a price or tariff change and/or a correction to quantity or volume, the seller issues an adjustment VAT invoice no later than five calendar days after preparation of the documents referred to in Article 172(10). [Textual paragraph added by Federal Law No. 245-FZ of July 19, 2011.]

[Paragraph 3 as amended by Federal Law No. 224-FZ of November 26, 2008.]

4. The corresponding tax amount is shown on a separate line in settlement documents, including receipt registers and registers for drawing funds under a letter of credit, primary accounting documents, and VAT invoices.

[Textual paragraph added by Federal Law No. 119-FZ of July 22, 2005; repealed by Federal Law No. 224-FZ of November 26, 2008.]

5. When taxpayers exempt under the first textual paragraph of Article 145(1) supply goods, work, or services, VAT invoices are prepared without showing tax and bear the notation or stamp "Without Tax (VAT)."

Taxpayers applying unified agricultural tax or the simplified taxation system and exempt from taxpayer duties connected with calculating and paying VAT do not prepare VAT invoices.

When taxpayers supply goods in the first textual paragraph of Article 161(8), or receive full or partial payment against future supplies of those goods, they prepare VAT invoices and adjustment VAT invoices without including tax and mark or stamp them "VAT Is Calculated by the Tax Agent."

[Paragraph 5 as amended by Federal Law No. 362-FZ of October 29, 2024.]

6. When goods, work, or services are supplied to the public at retail prices or tariffs, tax is included in those prices or tariffs and is not separately shown on product labels or price tags. [As amended by Federal Law No. 349-FZ of November 27, 2017.]

7. For cash sales by retail-trade or catering organizations and individual entrepreneurs, and by other organizations or entrepreneurs performing work or providing paid services directly to the public, the paragraph 3 and 4 requirements for settlement documents and VAT invoices are satisfied if the seller gives the purchaser a cash-register receipt or other document in the prescribed form. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 57-FZ of May 29, 2002.]

[Article 168 complete.]

Article 169. VAT Invoice

1. A VAT invoice is the document on the basis of which a purchaser may deduct tax presented by the seller of goods, work, services, or property rights, including a commission agent or agent selling them in its own name, under this Chapter. [As amended by Federal Law No. 119-FZ of July 22, 2005.]

A VAT invoice may be prepared and issued on paper and/or electronically. Unless this Article provides otherwise, it is electronic where the parties mutually agree and have compatible technical means and capacity to receive and process it, under the prescribed formats and procedure. [Textual paragraph added by Federal Law No. 229-FZ of July 27, 2010; as amended by Federal Laws No. 97-FZ of June 29, 2012, and No. 371-FZ of November 9, 2020.]

An adjustment VAT invoice issued by a seller when the value of goods shipped, work performed, services provided, or property rights transferred decreases, including through a price or tariff reduction and/or a reduction in quantity or volume, is the document on the basis of which the seller may deduct tax under this Chapter. [Textual paragraph added by Federal Law No. 245-FZ of July 19, 2011.]

A VAT invoice is the document on the basis of which a purchaser performing tax-agent duties under Article 161(8) may deduct the tax it calculated. [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

An adjustment VAT invoice prepared when the value of shipped goods in the first textual paragraph of Article 161(8) changes, including through a price and/or quantity or volume change, is the document on the basis of which the purchaser performing tax-agent duties under Article 161(8) may deduct tax. [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

1.1. Upon a sale, or transfer as part of completed work, of goods subject to traceability, VAT invoices, including adjustment VAT invoices, must be issued electronically except where: [As amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. the goods are sold or transferred as part of completed work to individuals for personal, family, household, or other non-business needs, or to professional-income-tax taxpayers; [As amended by Federal Law No. 389-FZ of July 31, 2023.]
  2. the goods are sold and moved from Russia under the export or re-export customs procedure; or
  3. the goods are sold and moved from Russia to another Eurasian Economic Union member state.

[Paragraph 1.1 added by Federal Law No. 371-FZ of November 9, 2020.]

1.2. Organizations and/or individual entrepreneurs acquiring goods subject to traceability, including receipt as part of completed work, must ensure receipt of VAT invoices and adjustment VAT invoices electronically through telecommunications channels via an electronic-document-management operator that is a Russian organization and satisfies requirements approved by the federal tax authority. [Paragraph 1.2 added by Federal Law No. 371-FZ of November 9, 2020; as amended by Federal Law No. 389-FZ of July 31, 2023.]

2. VAT invoices support deduction of tax presented by the seller if they meet paragraphs 5, 5.1, and 6. An adjustment VAT invoice issued upon a decrease in value, including a price, tariff, quantity, or volume reduction, supports the seller's deduction if it meets paragraphs 5.2 and 6. [As amended by Federal Law No. 245-FZ of July 19, 2011.]

Errors in a VAT invoice or adjustment VAT invoice that do not prevent the tax authorities during a tax audit from identifying the seller, purchaser, goods, work, services, or property rights, their value, the tax rate, and tax presented to the purchaser are not grounds for denying deduction. Nor is omission or misstatement of information required by paragraph 5(16)-(18). [As amended by Federal Laws No. 245-FZ of July 19, 2011, and No. 371-FZ of November 9, 2020.]

Failure to satisfy VAT-invoice requirements not contained in paragraphs 5 and 6 is not grounds for denying deduction of seller-presented tax. Failure to satisfy adjustment-VAT-invoice requirements not contained in paragraphs 5.2 and 6 is not grounds for denying the seller's deduction upon a decrease in value, including a price, tariff, quantity, or volume reduction. [As amended by Federal Law No. 245-FZ of July 19, 2011.]

This paragraph also applies to VAT invoices and adjustment VAT invoices issued to a purchaser performing tax-agent duties under Article 161(8). [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

[Paragraph 2 as amended by Federal Law No. 318-FZ of December 17, 2009.]

3. A taxpayer, including a tax agent, must prepare VAT invoices and maintain Purchase and Sales Ledgers: [As amended by Federal Laws No. 81-FZ of April 20, 2014, and No. 302-FZ of August 3, 2018.]

  1. for transactions taxable under this Chapter, other than Article 149 exempt transactions unless subparagraph 1.1 provides otherwise. For supplies of goods, work, services, or property rights, other than traceable goods, to persons that are not VAT taxpayers or to taxpayers exempt from VAT calculation and payment duties, the parties may agree in writing that VAT invoices will not be prepared; [As amended by Federal Laws No. 238-FZ of July 21, 2014, No. 382-FZ of November 29, 2014, No. 150-FZ of May 30, 2016, and No. 371-FZ of November 9, 2020.] 1.1. for sales of Article 149 exempt goods exported from Russia to a Eurasian Economic Union member state; [Subparagraph 1.1 added by Federal Law No. 150-FZ of May 30, 2016.]
  2. in other cases determined under the prescribed procedure.

[Paragraph 3 as amended by Federal Law No. 420-FZ of December 28, 2013.]

3.1. Taxpayers, including those exempt from VAT calculation and payment duties, and non-taxpayers must maintain a journal of VAT invoices received and issued for business conducted in another person's interests under commission or agency agreements providing for sale and/or acquisition in the commission agent's or agent's own name, under freight-forwarding agreements, or in performing developer functions, if they issue and/or receive VAT invoices in that activity.

For taxpayers conducting business under freight-forwarding agreements, the first textual paragraph applies if their base is the remuneration earned in performing those agreements.

For persons conducting such business that are not VAT taxpayers or are exempt taxpayers, the first textual paragraph applies if remuneration under the agreements is included in income in determining their base under Chapter 23, 25, 26.1, or 26.2.

VAT invoices issued for remuneration income under those agreements are not recorded in the journal.

This paragraph does not apply to tax agents in Article 161(4), (5), and (5.1). [Textual paragraph added by Federal Law No. 302-FZ of August 3, 2018.]

[Paragraph 3.1 added by Federal Law No. 134-FZ of June 28, 2013; as amended by Federal Law No. 238-FZ of July 21, 2014.]

3.2. Foreign persons required to register under Article 83(4.6) do not prepare VAT invoices or maintain Purchase and Sales Ledgers or the journal of VAT invoices received and issued when providing electronically supplied services under Article 174.2(1) or selling goods under Article 174.3. [Paragraph 3.2 added by Federal Law No. 244-FZ of July 3, 2016; as amended by Federal Law No. 100-FZ of May 29, 2024.]

4. [Paragraph repealed by Federal Law No. 420-FZ of December 28, 2013.]

5. A VAT invoice issued on a supply of goods, work, or services or transfer of property rights must state: [As amended by Federal Law No. 224-FZ of November 26, 2008.]

  1. its serial number and preparation date; [As amended by Federal Law No. 229-FZ of July 27, 2010.]

  2. the names, addresses, and taxpayer identification numbers of the taxpayer or tax agent and purchaser; [As amended by Federal Law No. 302-FZ of August 3, 2018.]

  3. the consignor's and consignee's names and addresses;

  4. where full or partial payment or another payment against future supplies or transfers has been received, the payment-and-settlement-document number; the serial number and preparation date of the VAT invoice issued upon receipt of payment to be credited against the supply or transfer; and particulars identifying the document for shipment, performance, provision, or transfer; [As amended by Federal Laws No. 371-FZ of November 9, 2020, and No. 425-FZ of November 28, 2025.]

  5. the sequential line number; the name of the goods supplied or shipped, description of work or services, or property rights; and the unit of measurement, where it can be stated; [As amended by Federal Law No. 371-FZ of November 9, 2020.]

  6. the quantity or volume supplied or shipped under the VAT invoice in those units, where they can be stated; [As amended by Federal Law No. 57-FZ of May 29, 2002.] 6.1. the currency name; [Subparagraph 6.1 added by Federal Law No. 229-FZ of July 27, 2010.] 6.2. the identifier of the state contract, agreement, or arrangement, if any; [Subparagraph 6.2 added by Federal Law No. 56-FZ of April 3, 2017.]

  7. the VAT-exclusive price or tariff per unit, where it can be stated, except that a state-regulated VAT-inclusive price or tariff is stated inclusive of tax; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  8. the VAT-exclusive total value of all goods, work, services, or property rights supplied, shipped, performed, provided, or transferred under the VAT invoice; [As amended by Federal Law No. 119-FZ of July 22, 2005.]

  9. the excise-tax amount for excisable goods;

  10. the tax rate;

  11. tax presented to the purchaser, determined using the applicable rates; [As amended by Federal Law No. 119-FZ of July 22, 2005.]

  12. the VAT-inclusive total value of all goods, work, services, or property rights supplied, shipped, performed, provided, or transferred under the VAT invoice; [As amended by Federal Law No. 119-FZ of July 22, 2005.]

  13. the goods' country of origin; [As amended by Federal Law No. 166-FZ of December 29, 2000.]

  14. the goods-declaration registration number; [As amended by Federal Law No. 371-FZ of November 9, 2020.]

  15. the goods-type code under the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, for goods exported from Russia to a Union member state; [Subparagraph 15 added by Federal Law No. 150-FZ of May 30, 2016.]

  16. the registration number of the batch of goods subject to traceability. [Subparagraph 16 added by Federal Law No. 371-FZ of November 9, 2020.]

  17. the quantitative unit of measurement used for traceability of the goods; [Subparagraph 17 added by Federal Law No. 371-FZ of November 9, 2020.]

  18. the quantity of goods subject to traceability, expressed in the quantitative unit of measurement used for traceability of the goods; [Subparagraph 18 added by Federal Law No. 371-FZ of November 9, 2020.]

  19. the value of goods subject to traceability. [Subparagraph 19 added by Federal Law No. 389-FZ of July 31, 2023.]

The information referred to in subparagraph 13 must be stated for goods whose country of origin is not the Russian Federation. The information referred to in subparagraph 14 must be stated for goods whose country of origin is not a Eurasian Economic Union member state. A taxpayer supplying those goods is responsible only for ensuring that the information stated in the VAT invoices it issues corresponds to the information in the VAT invoices and shipping documents it received. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 371-FZ of November 9, 2020.]

The information referred to in subparagraphs 16-19 must be stated when goods subject to traceability are supplied, including when supplied as part of kits or sets, and when such goods are transferred as part of completed work. [Textual paragraph added by Federal Law No. 371-FZ of November 9, 2020; as amended by Federal Law No. 389-FZ of July 31, 2023.]

5.1. A VAT invoice issued upon receipt of full or partial payment against future supplies of goods, performance of work, provision of services, or transfers of property rights must state:

  1. its serial number and preparation date; [As amended by Federal Law No. 229-FZ of July 27, 2010.]
  2. the names, addresses, and taxpayer identification numbers of the taxpayer or tax agent and purchaser; [As amended by Federal Law No. 302-FZ of August 3, 2018.]
  3. the payment-and-settlement-document number;
  4. the name of the goods to be supplied, description of the work or services to be performed or provided, or the property rights to be transferred; 4.1. the currency name; [Subparagraph 4.1 added by Federal Law No. 229-FZ of July 27, 2010.] 4.2. the identifier of the state contract, agreement, or arrangement, if any; [Subparagraph 4.2 added by Federal Law No. 56-FZ of April 3, 2017.]
  5. the amount of full or partial payment against the future supplies or transfers;
  6. the tax rate; and
  7. tax presented to the purchaser of the goods, work, services, or property rights, determined using the applicable tax rates.

[Paragraph 5.1 added by Federal Law No. 224-FZ of November 26, 2008.]

5.2. An adjustment VAT invoice issued upon a change in the value of goods shipped, work performed, services provided, or property rights transferred, including a change in price or tariff and/or a correction to the quantity or volume supplied, shipped, performed, provided, or transferred, must state:

  1. the designation "Adjustment VAT Invoice," its serial number, and its preparation date;
  2. the serial number and preparation date of the VAT invoice or invoices under which the value is being changed, including through a price or tariff change and/or a correction to quantity or volume; [As amended by Federal Law No. 39-FZ of April 5, 2013.]
  3. the names, addresses, and taxpayer identification numbers of the taxpayer or tax agent and purchaser; [As amended by Federal Law No. 302-FZ of August 3, 2018.]
  4. the sequential line number; the name of the goods supplied or shipped, description of the work performed or services provided, or property rights transferred; and the unit of measurement, where it can be stated, for which the price or tariff is being changed and/or the quantity or volume corrected; [As amended by Federal Law No. 371-FZ of November 9, 2020.]
  5. the quantity or volume of the goods, work, or services under the VAT invoice or invoices, in the units of measurement accepted for those invoices where those units can be stated, both before and after correction of the quantity or volume supplied, shipped, performed, provided, or transferred; [As amended by Federal Law No. 39-FZ of April 5, 2013.]
  6. the currency name; 6.1. the identifier of the state contract, agreement, or arrangement, if any; [Subparagraph 6.1 added by Federal Law No. 56-FZ of April 3, 2017.]
  7. the VAT-exclusive price or tariff per unit, where it can be stated, both before and after the price or tariff change, except that a state-regulated VAT-inclusive price or tariff is stated inclusive of tax;
  8. the VAT-exclusive total value of all goods, work, services, or property rights under the VAT invoice or invoices before and after the changes; [As amended by Federal Law No. 39-FZ of April 5, 2013.]
  9. the excise-tax amount for excisable goods;
  10. the tax rate;
  11. tax determined using the applicable rates both before and after the change in the value of goods shipped, work performed, services provided, or property rights transferred, including a price or tariff change and/or a correction to the quantity or volume supplied, shipped, performed, provided, or transferred;
  12. the VAT-inclusive total value of all goods, work, services, or property rights under the VAT invoice or invoices both before and after the change in the value of goods shipped, work performed, services provided, or property rights transferred, including a price or tariff change and/or a correction to the quantity or volume supplied, shipped, performed, provided, or transferred; [As amended by Federal Law No. 39-FZ of April 5, 2013.]
  13. the difference between the figures in the VAT invoice or invoices under which the value of goods shipped, work performed, services provided, or property rights transferred is being changed, including through a price or tariff change and/or a correction to the quantity or volume supplied, shipped, performed, provided, or transferred, and the figures calculated after that change. [As amended by Federal Law No. 39-FZ of April 5, 2013.]

A taxpayer may prepare a single adjustment VAT invoice for changes in the value of goods shipped, work performed, services provided, or property rights transferred that were stated in two or more VAT invoices previously prepared by that taxpayer. [As amended by Federal Law No. 39-FZ of April 5, 2013.]

  1. the goods' country of origin; [Subparagraph 14 added by Federal Law No. 371-FZ of November 9, 2020.]
  2. the goods-declaration registration number; [Subparagraph 15 added by Federal Law No. 371-FZ of November 9, 2020.]
  3. the registration number of the batch of goods subject to traceability; [Subparagraph 16 added by Federal Law No. 371-FZ of November 9, 2020.]
  4. the quantitative unit of measurement used for traceability of the goods; [Subparagraph 17 added by Federal Law No. 371-FZ of November 9, 2020.]
  5. the quantity of goods subject to traceability, expressed in the quantitative unit of measurement used for traceability of the goods; [Subparagraph 18 added by Federal Law No. 371-FZ of November 9, 2020.]
  6. the value of goods subject to traceability. [Subparagraph 19 added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph 5.2 added by Federal Law No. 245-FZ of July 19, 2011.]

6. A VAT invoice must be signed by the head and chief accountant of the organization or by other persons authorized by an order or other administrative document of the organization or by a power of attorney issued on behalf of the organization. A VAT invoice issued by an individual entrepreneur must be signed by that entrepreneur or by another person authorized by a power of attorney issued on the entrepreneur's behalf, and must state the entrepreneur's primary state registration number and the date on which that number was assigned. [As amended by Federal Laws No. 81-FZ of April 20, 2014, and No. 425-FZ of November 28, 2025.]

A VAT invoice prepared electronically must be signed with an enhanced qualified electronic signature of the head of the organization, another person authorized by an order or other administrative document of the organization or by a power of attorney issued on its behalf, or the individual entrepreneur, in accordance with Russian legislation. [Textual paragraph added by Federal Law No. 229-FZ of July 27, 2010; as amended by Federal Law No. 97-FZ of June 29, 2012.]

7. If the obligation under a transaction is denominated in foreign currency, the amounts stated in the VAT invoice may be expressed in that foreign currency. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

8. The Russian Government establishes the form and completion procedure for VAT invoices and the forms and procedures for maintaining the journal of VAT invoices received and issued and the Purchase and Sales Ledgers. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

9. The Russian Ministry of Finance establishes the procedure for issuing and receiving VAT invoices electronically through telecommunications channels using an enhanced qualified electronic signature. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

The federal tax authority approves the electronic formats of VAT invoices, the journal of VAT invoices received and issued, and the Purchase and Sales Ledgers. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

[Paragraph 9 added by Federal Law No. 229-FZ of July 27, 2010.]

Article 169.1. Reimbursement of Tax to Individuals Who Are Citizens of Foreign States When Goods Are Taken Outside the Customs Territory of the Eurasian Economic Union: Reimbursement Procedure and Conditions

1. Individuals who are citizens of foreign states and take goods outside the customs territory of the Eurasian Economic Union are entitled to reimbursement, in the form of a cash payment, of tax that was calculated upon the supply of those goods and that they paid as part of the price to taxpayer retail organizations, including retail organizations operating through separate subdivisions. This entitlement applies under the procedure and conditions established by this Article to goods purchased from those organizations, hereinafter in this Chapter referred to as "reimbursement of tax."

An individual who is a citizen of a foreign state is entitled to reimbursement of tax upon presenting the passport under which the individual entered the Russian Federation, provided that the passport was issued by the competent authority of a foreign state that is not a Eurasian Economic Union member state. The individual must take the purchased goods outside the Union's customs territory, other than by taking them through the territory of a Union member state, through a checkpoint at the State Border of the Russian Federation included in the list established by the Russian Government.

2. Reimbursement of tax is not available when individuals who are citizens of foreign states purchase goods classified as excisable under Article 181. The Russian Government may establish a list of other goods whose purchase by such individuals does not qualify for reimbursement under this Article.

3. The amount reimbursed to an individual who is a citizen of a foreign state under this Article is the tax calculated by the retail organization on supplying the goods to that individual, less the charge for the tax-reimbursement service.

4. Documents substantiating the entitlement of an individual who is a citizen of a foreign state to reimbursement of tax are: the passport under which the individual entered the Russian Federation, issued by the competent authority of a foreign state that is not a Eurasian Economic Union member state; and a tax-reimbursement document or receipt prepared for the individual by a taxpayer retail organization under the procedure and conditions established by this Article, bearing a notation by a Russian customs authority confirming that the goods were taken from the Russian Federation outside the Union's customs territory, other than through the territory of a Union member state, through a Russian state-border checkpoint within the period for taking out the goods specified in paragraph 9. [As amended by Federal Law No. 220-FZ of July 20, 2020.]

The federal customs authority approves the procedure for placing the notation referred to in this paragraph on paper and electronic tax-reimbursement documents or receipts. [As amended by Federal Law No. 220-FZ of July 20, 2020.]

5. When goods are supplied to an individual who is a citizen of a foreign state and is entitled to reimbursement of tax, the tax-reimbursement document or receipt is prepared for the individual by a taxpayer retail organization included in the list of retail organizations approved by the federal executive authority responsible for state policy and normative legal regulation in the development of foreign and domestic trade.

That federal executive authority approves the form of application for inclusion in the list referred to in the first textual paragraph of this paragraph, the procedure for considering an application to include a retail organization in the list, and the procedure for removing a retail organization from the list.

To qualify for inclusion in the list, the retail organization or its separate subdivision must be located at a site included in the list of qualifying locations approved by the Russian Government.

The retail organization must satisfy the selection criteria established by the Russian Government.

6. A tax-reimbursement document or receipt must be prepared at the request of an individual who is a citizen of a foreign state when a retail organization supplies to that individual, during one calendar day, goods having a value of at least 10,000 rubles inclusive of tax.

Retail organizations may prepare tax-reimbursement documents or receipts electronically, hereinafter in this Article referred to as an "electronic document or receipt." The electronic format is approved jointly by the federal customs authority and the federal tax authority.

A tax-reimbursement document or receipt must be prepared on the basis of one or more cash-register receipts printed during one calendar day using cash-register equipment whose installation or use address corresponds to the location of the retail organization or its separate subdivision included in the list referred to in the third textual paragraph of paragraph 5.

[Paragraph 6 as amended by Federal Law No. 220-FZ of July 20, 2020.]

7. A tax-reimbursement document or receipt may be prepared in any form and must contain:

  1. its serial number and preparation date;
  2. the serial number and date of the cash-register receipt issued by the retail organization to the individual referred to in paragraph 1;
  3. the name and taxpayer identification number of the retail organization and the address of that organization or, if it operates through a separate subdivision, of that subdivision;
  4. the surname, given name, and patronymic, if any, of the individual referred to in paragraph 1, written in Latin letters in accordance with the passport;
  5. the passport number of the individual referred to in paragraph 1;
  6. the name of the foreign state whose competent authority issued the passport to the individual referred to in paragraph 1, written in Latin letters in accordance with the passport;
  7. the name and unit of measurement of the goods supplied;
  8. the product numbers or stock-keeping-unit numbers, if any, for each type of goods;
  9. the quantity or volume of each type of goods supplied;
  10. the tax calculated by the retail organization on each type of goods supplied;
  11. the VAT-inclusive value of each type of goods supplied; and
  12. a barcode enabling reading equipment to identify the number of the tax-reimbursement document or receipt.

8. Retail organizations that do not provide the services referred to in Article 164(1)(2.11) must electronically transmit information from tax-reimbursement documents or receipts, and electronic documents or receipts, to persons providing those services under agreements with the retail organizations. The federal customs authority approves the composition and format of, and procedure for electronically transmitting, that information and the procedure for transmitting the electronic documents or receipts.

Persons providing the services referred to in Article 164(1)(2.11) must electronically transmit information from tax-reimbursement documents or receipts, and electronic documents or receipts, to the federal customs authority. The federal customs authority approves the composition and format of, and procedure for electronically transmitting, that information and the procedure for transmitting the electronic documents or receipts.

The federal customs authority must electronically transmit to the federal tax authority information from tax-reimbursement documents or receipts, including electronic documents or receipts, together with information on the notations placed on them by Russian customs authorities as referred to in paragraph 4. The federal tax and customs authorities jointly approve the composition and format of, and procedure for electronically transmitting, that information.

The federal customs authority must electronically transmit to persons providing the services referred to in Article 164(1)(2.11) information from tax-reimbursement documents or receipts, information on the notations placed on them by Russian customs authorities as referred to in paragraph 4, and electronic documents or receipts bearing those notations. The federal customs authority approves the composition and format of, and procedure for electronically transmitting, that information and the procedure for transmitting the electronic documents or receipts.

[Paragraph 8 as amended by Federal Law No. 220-FZ of July 20, 2020.]

8.1. After persons providing the services referred to in Article 164(1)(2.11) under agreements with retail organizations have paid reimbursement of tax to individuals who are citizens of foreign states, they must send the retail organizations that prepared the tax-reimbursement documents or receipts:

The federal tax authority approves the format of, and procedure for electronically transmitting, that information and the procedure for transmitting electronic documents or receipts.

[Paragraph 8.1 added by Federal Law No. 220-FZ of July 20, 2020.]

9. Individuals who are citizens of foreign states and are entitled to reimbursement of tax may apply for reimbursement within one year after purchasing the goods from retail organizations, provided that the goods are taken, within three months after their purchase, outside the customs territory of the Eurasian Economic Union, other than through the territory of a Union member state, through a checkpoint at the State Border of the Russian Federation.

[Article added by Federal Law No. 341-FZ of November 27, 2017.]

Article 170. Inclusion of Tax Amounts in the Costs of Producing and Supplying Goods, Work, and Services

1. Unless this Chapter provides otherwise, tax presented to a taxpayer upon its acquisition of goods, work, services, or property rights, or actually paid by it when goods are imported into the Russian Federation and other territories under its jurisdiction, is not included in expenses deductible in calculating corporate profit tax or individual income tax, except in the cases specified in paragraphs 2 and 2.1. [As amended by Federal Laws No. 110-FZ of August 6, 2001, No. 119-FZ of July 22, 2005, No. 306-FZ of November 27, 2010, and No. 335-FZ of November 27, 2017.]

2. Tax presented to a purchaser upon its acquisition of goods, work, services, or property rights, including fixed and intangible assets, or actually paid upon importation of such items into the Russian Federation, must be included in their cost in the following cases: [As amended by Federal Law No. 324-FZ of July 14, 2022.]

  1. the goods, work, or services, including fixed and intangible assets, are acquired or imported for use in producing and/or supplying, or in transferring, performing, or providing for the taxpayer's own needs, goods, work, or services that are not subject to tax or are exempt from tax;
  2. the goods, work, or services, including fixed and intangible assets, are acquired or imported for use in producing and/or supplying goods whose place of supply is not the Russian Federation, other than goods sold through electronic trading platforms to an individual purchaser who receives them in another Eurasian Economic Union member state; [As amended by Federal Laws No. 63-FZ of April 15, 2019, and No. 100-FZ of May 29, 2024.] 2.1. the goods, work, or services, including fixed and intangible assets, are acquired or imported for use in supplying work or services referred to in Article 149 whose place of supply is not the Russian Federation. This subparagraph does not apply to the acquisition of advertising or marketing services used to transfer rights referred to in Article 149(2)(26) where the place of supply of those services is not the Russian Federation; [Subparagraph 2.1 added by Federal Law No. 63-FZ of April 15, 2019; as amended by Federal Law No. 374-FZ of November 23, 2020.]
  3. the goods, work, or services, including fixed and intangible assets, are acquired or imported by persons that are not VAT taxpayers or are exempt from taxpayer duties connected with calculating and paying VAT; [As amended by Federal Law No. 119-FZ of July 22, 2005.]
  4. the goods, work, or services, including fixed and intangible assets, or property rights are acquired or imported for producing and/or supplying or transferring goods, work, or services whose supply or transfer is not treated as a supply under Article 146(2), unless this Chapter provides otherwise; [As amended by Federal Law No. 119-FZ of July 22, 2005.]
  5. banks applying the tax-accounting procedure in paragraph 5 of this Article acquire goods, including fixed and intangible assets, or property rights that the banks subsequently sell before beginning to use them for banking transactions or leasing, or before placing them in service; [Subparagraph 5 added by Federal Law No. 245-FZ of July 19, 2011.]
  6. property rights referred to in the second textual paragraph of Article 155(1) or in Article 155(2)-(4) or (6) are acquired; [Subparagraph 6 added by Federal Law No. 324-FZ of July 14, 2022.]
  7. automobiles or motorcycles whose tax base upon resale is determined under Article 154(5.2) are acquired; [Subparagraph 7 added by Federal Law No. 612-FZ of December 19, 2023.]
  8. taxpayers applying the simplified taxation system and performing taxpayer duties while applying the rates referred to in Article 164(8) acquire or import goods, work, services, property rights, or fixed or intangible assets for use in transactions taxed at the rates referred to in Article 164(1)(1)-(1.2), (2.1)-(3.1), (7), or (11), or Article 164(8). [Subparagraph 8 added by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph 2 as amended by Federal Law No. 57-FZ of May 29, 2002.]

2.1. If a taxpayer acquires goods, work, services, property rights, or fixed or intangible assets entirely with subsidies and/or budget investments received from budgets of the Russian budget system, tax presented to the taxpayer and/or actually paid by it when goods are imported into the Russian Federation and other territories under its jurisdiction is not deductible.

If the acquisition is funded only partly with such subsidies and/or budget investments, the corresponding proportion of tax presented to the taxpayer and/or actually paid upon importation is not deductible.

That proportion is the ratio of subsidies and/or budget investments spent on the acquisition to the total VAT-inclusive cost of the goods, work, services, property rights, or fixed or intangible assets, including tax presented to the taxpayer and tax actually paid by it upon importation into the Russian Federation and other territories under its jurisdiction.

If a subsidy is provided to pay tax upon importation of goods into the Russian Federation and other territories under its jurisdiction, the amount of tax paid from the subsidy and/or budget investment is not deductible.

Tax that is not deductible under this paragraph is not included in the cost of the goods, work, services, property rights, or fixed or intangible assets; it is instead recognized once as other expenses under Article 264.

If the documents providing the subsidies and/or budget investments do not identify the particular goods, work, services, property rights, or fixed or intangible assets whose acquisition is funded, the taxpayer must separately account for expenses funded from the subsidies and/or budget investments and expenses funded from other sources.

This paragraph also applies when capital construction and/or the acquisition of immovable property is funded from subsidies and/or budget investments received from budgets of the Russian budget system, followed by an increase in the charter fund of a state or municipal unitary enterprise or by the creation of a state or municipal ownership interest in an equivalent portion of the charter or pooled capital of a legal entity.

This paragraph does not apply if the documents providing the subsidies and/or budget investments provide funding for acquisition costs exclusive of tax presented and/or tax paid when goods are imported into the Russian Federation and other territories under its jurisdiction.

[Paragraph 2.1 added by Federal Law No. 335-FZ of November 27, 2017; as amended by Federal Law No. 424-FZ of November 27, 2018.]

2.2. Tax presented to a taxpayer upon transfer of property rights referred to in the second textual paragraph of Article 155(1) or in Article 155(2)-(4) or (6) is not deductible. [Paragraph 2.2 added by Federal Law No. 324-FZ of July 14, 2022.]

3. Tax deducted by a taxpayer under this Chapter in respect of goods, work, services, property rights, or fixed or intangible assets must be restored by the taxpayer in the following cases:

  1. property, intangible assets, or property rights are contributed to the charter or pooled capital of business companies or partnerships, contributed under an investment-partnership agreement, contributed as a share contribution to a cooperative mutual fund, transferred to the management company of a unit investment fund for trust management, or immovable property is transferred to replenish the endowment capital of a nonprofit organization under Federal Law No. 275-FZ of December 30, 2006, "On the Procedure for Forming and Using the Endowment Capital of Nonprofit Organizations." [As amended by Federal Laws No. 328-FZ of November 21, 2011, No. 336-FZ of November 28, 2011, and No. 305-FZ of July 2, 2021.]

Tax must be restored in the amount previously deducted, except that for fixed and intangible assets it is restored in an amount proportional to their residual carrying amount, disregarding revaluation.

Tax restored under this subparagraph is not included in the cost of the property, intangible assets, or property rights and is deductible by the recipient organization, including the managing partner that is a party to an investment-partnership agreement, under this Chapter. The restored tax must be stated in the documents recording the transfer of the property, intangible assets, or property rights. [As amended by Federal Laws No. 336-FZ of November 28, 2011, and No. 351-FZ of November 27, 2017.]

This subparagraph does not apply when a joint-stock company established to implement agreements on establishing special economic zones, 100 percent of whose shares are owned by the Russian Federation, transfers property, intangible assets, or property rights to the charter capital of business companies established with that joint-stock company's participation for those purposes and serving as management companies of special economic zones; [Textual paragraph added by Federal Law No. 351-FZ of November 27, 2017.]

  1. those goods, work, services, property rights, or fixed or intangible assets are subsequently used for transactions referred to in paragraph 2 of this Article, except for: transactions referred to in Article 146(2)(16)-(18), (22), (23), (25), (26), or (29); the transaction referred to in subparagraph 1 of this paragraph; work performed or services provided outside the Russian Federation by Russian aviation enterprises in peacekeeping activity and international cooperation in resolving international humanitarian problems within the United Nations, with respect to aircraft, their engines and spare parts; transfers of fixed or intangible assets, other property, or property rights to a legal entity's successor or successors upon reorganization; transfers of property to a party to a simple-partnership or joint-activity agreement or an investment-partnership agreement, or its successor, when its share is separated from property jointly owned by the parties or when that property is divided; and gratuitous transfers of immovable property to the State Treasury of the Russian Federation. [As amended by Federal Laws No. 217-FZ of July 27, 2010, No. 336-FZ of November 28, 2011, No. 216-FZ of July 23, 2013, No. 463-FZ of December 28, 2016, No. 351-FZ of November 27, 2017, No. 143-FZ of June 4, 2018, No. 414-FZ of November 12, 2018, No. 172-FZ of June 8, 2020, No. 199-FZ of June 11, 2021, No. 382-FZ of November 29, 2021, No. 323-FZ of July 14, 2022, No. 259-FZ of August 8, 2024, No. 227-FZ of July 23, 2025, and No. 425-FZ of November 28, 2025.]

Tax must be restored in the amount previously deducted, except that for fixed and intangible assets it is restored in an amount proportional to their residual carrying amount, disregarding revaluation.

Tax restored under this subparagraph is not included in the cost of those goods, work, services, property rights, or fixed or intangible assets; it is instead recognized as other expenses under Article 264.

Tax must be restored in the tax period in which the goods, work, services, property rights, or fixed or intangible assets were transferred or began to be used by the taxpayer in transactions referred to in paragraph 2.

When a taxpayer transitions to the simplified taxation system, performs taxpayer duties, and applies the rates referred to in Article 164(8), tax deducted under this Chapter in respect of goods, work, services, property rights, or fixed or intangible assets must be restored in the first tax period from which the taxpayer's supplies of goods, work, services, or property rights become taxable. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 335-FZ of November 27, 2017.]

[Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019; repealed by Federal Law No. 305-FZ of July 2, 2021.]

  1. the purchaser remits full or partial payment against future supplies of goods, performance of work, provision of services, or transfers of property rights.

The purchaser must restore tax in the tax period in which tax on the acquired goods, work, services, or property rights becomes deductible under this Code, or in the tax period in which the terms of the relevant agreement change or it is terminated and the full or partial payment received by the taxpayer against the future supply or transfer is refunded.

Tax deducted in respect of full or partial payment against future supplies or transfers must be restored in the amount of tax deducted by the taxpayer on the goods, work, services, or property rights acquired by it against whose payment the previously remitted full or partial payment is to be credited under the terms of the agreement, if the agreement so provides. [As amended by Federal Law No. 238-FZ of July 21, 2014.]

This subparagraph also applies to tax agents referred to in Article 161(8). [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

[Subparagraph 3 added by Federal Law No. 224-FZ of November 26, 2008.]

  1. the value of shipped goods, work performed, services provided, or property rights transferred decreases, including through a reduction in price or tariff and/or in the quantity or volume shipped, performed, provided, or transferred.

Tax must be restored in the amount of the difference between the tax calculated on the value before and after that decrease.

The purchaser must restore the tax in the tax period containing the earlier of:

This subparagraph also applies to tax agents referred to in Article 161(8). [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

[Subparagraph 4 added by Federal Law No. 245-FZ of July 19, 2011.]

  1. [Subparagraph 5 added by Federal Law No. 245-FZ of July 19, 2011; repealed by Federal Law No. 366-FZ of November 24, 2014.]

  2. the taxpayer receives subsidies and/or budget investments from budgets of the Russian budget system to reimburse previously incurred costs of acquiring goods, work, services, property rights, or fixed or intangible assets and/or costs of paying tax upon importation of goods into the Russian Federation and other territories under its jurisdiction.

Unless this subparagraph provides otherwise, tax must be restored in the amount previously deducted.

If the taxpayer receives subsidies and/or budget investments reimbursing only part of previously incurred acquisition costs, the corresponding proportion of tax deducted on the goods, work, services, property rights, or fixed or intangible assets and/or paid upon importation into the Russian Federation and other territories under its jurisdiction must be restored.

That proportion is the ratio of subsidies and/or budget investments used to reimburse acquisition costs to the total VAT-inclusive cost of the goods, work, services, property rights, or fixed or intangible assets, including tax presented to the taxpayer and actually paid by it upon importation into the Russian Federation and other territories under its jurisdiction.

If a taxpayer receives a subsidy reimbursing the costs of paying tax upon importation into the Russian Federation and other territories under its jurisdiction, tax previously deducted must be restored in the amount of the subsidy received.

If the subsidies and/or budget investments reimbursing previously incurred costs do not identify the particular goods, work, services, property rights, or fixed or intangible assets whose acquisition costs are reimbursed, the corresponding proportion of tax deducted during the calendar year preceding the year in which the subsidies and/or budget investments are received must be restored.

The proportion referred to in the sixth textual paragraph of this subparagraph is determined as the amount of subsidies and/or budget investments received to reimburse costs divided by aggregate expenses, inclusive of tax presented to the taxpayer and actually paid upon importation into the Russian Federation and other territories under its jurisdiction, incurred during the preceding calendar year to acquire, produce, and/or supply goods, work, services, or property rights.

Tax restored under this subparagraph is not included in the cost of goods, work, services, property rights, or fixed or intangible assets; it is instead recognized once as other expenses under Article 264.

Tax must be restored in the tax period in which the subsidy and/or budget-investment amounts are received.

This subparagraph does not apply if the documents providing the subsidies and/or budget investments provide reimbursement of acquisition costs exclusive of tax presented and/or tax paid upon importation into the Russian Federation and other territories under its jurisdiction.

[Subparagraph 6 added by Federal Law No. 245-FZ of July 19, 2011; as amended by Federal Law No. 424-FZ of November 27, 2018.]

  1. the taxpayer does not maintain the separate accounting of expenses referred to in the sixth textual paragraph of paragraph 2.1.

The corresponding proportion of tax deducted during the calendar year for tax periods beginning with the tax period in which subsidies and/or budget investments were received must be restored in the final tax period of that calendar year.

That proportion is the ratio of the subsidies and/or budget investments, taking account of the fourth textual paragraph of this subparagraph, to aggregate expenses incurred during the tax periods referred to in the second textual paragraph of this subparagraph to acquire, produce, and/or supply goods, work, services, property rights, or fixed or intangible assets. Aggregate expenses include tax presented to the taxpayer and actually paid by it upon importation into the Russian Federation and other territories under its jurisdiction.

When the proportion is calculated for the current calendar year, any positive difference between the subsidies and/or budget investments and the amount of expenses is disregarded and added to the subsidies and/or budget investments when the proportion for the following calendar year is calculated.

Tax restored under this subparagraph is not included in the cost of goods, work, services, property rights, or fixed or intangible assets; it is instead recognized once as other expenses under Article 264.

[Subparagraph 7 added by Federal Law No. 424-FZ of November 27, 2018.]

[Paragraph 3 as amended by Federal Law No. 119-FZ of July 22, 2005.]

3.1. Upon reorganization, tax deducted by the reorganized organization under this Chapter in respect of goods, work, services, property rights, or fixed or intangible assets, or in respect of full or partial payment against future supplies of goods, performance of work, provision of services, or transfers of property rights, must be restored by its successor in accordance with paragraph 3(2)-(4). [As amended by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

The successor must restore tax on the basis of VAT invoices, or copies of VAT invoices, issued to the reorganized organization and attached to the transfer deed or separation balance sheet. Restoration is based on the value stated in those invoices for the transferred goods, work, services, or property rights; for transferred fixed and intangible assets, the amount restored is proportional to their residual carrying amount, disregarding revaluation. If the successor does not have the organization's VAT invoices, it must restore tax on the basis of an accounting calculation statement, applying the Article 164(2), (3), or (8) rates in effect when the organization acquired the goods, work, services, property rights, or fixed assets to the value of those items; for fixed and intangible assets, the amount restored is proportional to the residual carrying amount, disregarding revaluation, stated in the transfer deed or separation balance sheet. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph 3.1 added by Federal Law No. 325-FZ of September 29, 2019.]

4. Tax presented by sellers of goods, work, services, or property rights to taxpayers conducting both taxable and exempt transactions must be treated as follows:

The taxpayer must separately account for tax on acquired goods, work, services, property rights, or fixed or intangible assets used in both taxable and nontaxable or exempt transactions. [As amended by Federal Law No. 305-FZ of July 2, 2021.]

If the taxpayer does not maintain separate accounting, tax on those acquired items is neither deductible nor included in expenses deductible in calculating corporate profit tax or individual income tax.

A taxpayer need not apply the fourth textual paragraph of this paragraph in any tax period in which aggregate expenses to acquire, produce, and/or supply goods, work, services, or property rights whose supply is not taxable do not exceed 5 percent of its total aggregate expenses to acquire, produce, and/or supply goods, work, services, or property rights. In that case, all tax referred to in the fourth textual paragraph that sellers presented to the taxpayer in that tax period is deductible under Article 172. [As amended by Federal Law No. 335-FZ of November 27, 2017.]

When calculating the proportion referred to in the fourth textual paragraph, issuers of Russian depositary receipts disregard transactions for the placement and/or redemption of Russian depositary receipts and transactions to acquire or sell represented securities connected with that placement and/or redemption.

For purposes of this paragraph and paragraph 4.1, taxable transactions also include supplies of work or services whose place of supply under Article 148 is not the Russian Federation, other than transactions referred to in Article 149. [Textual paragraph added by Federal Law No. 63-FZ of April 15, 2019.]

This paragraph does not apply to taxpayers applying the simplified taxation system, performing taxpayer duties, and applying the rates referred to in Article 164(8). [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 4 as amended by Federal Law No. 420-FZ of December 28, 2013.]

4.1. The proportion referred to in the fourth textual paragraph of paragraph 4 is determined as the value of goods shipped, work performed, services provided, or property rights transferred whose supply is taxable or exempt, divided by the total value of goods shipped, work performed, services provided, or property rights transferred during the tax period, subject to the following special rules:

  1. for fixed and intangible assets recognized in the first or second month of a quarter, the taxpayer may determine the proportion by reference to the value of goods shipped, work performed, services provided, or property rights transferred during that month whose supply is taxable or exempt, divided by the total value shipped, performed, provided, or transferred during the month;
  2. in calculating the proportion for derivative financial instruments, the value of goods shipped, work performed, services provided, or property rights transferred during the tax period is determined as follows: [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Net income for this purpose is the positive difference between all income unrelated to supplying an underlying asset, including variation margin and contract premiums received, under all derivative financial instruments and all expenses unrelated to supplying an underlying asset, including variation margin and contract premiums paid, under all derivative financial instruments. A negative difference is disregarded in calculating the proportion; [As amended by Federal Law No. 242-FZ of July 3, 2016.]

  1. a clearing organization disregards securities transactions, derivative-financial-instrument transactions, and other transactions to which it is a party for clearing purposes, as well as transactions it conducts to secure performance of clearing participants' obligations; [As amended by Federal Law No. 242-FZ of July 3, 2016.]
  2. in determining the value of tax-exempt services involving loans of money or securities, repurchase transactions, or participation financing of a credit or loan, the amount used is the interest income accrued by the taxpayer in the current tax period or month; [As amended by Federal Law No. 323-FZ of July 14, 2022.] 4.1. when calculating the proportion, a party to a financing management agreement includes funds received from the managing partner in the amount of the corresponding income portion distributed under that agreement; [Subparagraph 4.1 added by Federal Law No. 22-FZ of February 17, 2023.]
  3. in determining the value of securities whose supply is exempt from tax:
  1. in determining the value of digital financial assets, the amount used is the positive aggregate difference between the sale price of the digital financial assets and the expenses of acquiring and/or selling them determined under Chapter 25. A negative difference is disregarded in determining net income. [Subparagraph 6 added by Federal Law No. 324-FZ of July 14, 2022.]

[Paragraph 4.1 added by Federal Law No. 420-FZ of December 28, 2013.]

5. Banks, insurers, non-state pension funds, trade organizers including exchanges, clearing organizations subject to paragraph 5.1, professional securities-market participants, management companies of investment funds, unit investment funds, and non-state pension funds, financial-platform operators, and an organization insuring export credits and investments against business and/or political risks under Federal Law No. 164-FZ of December 8, 2003, "On the Fundamental Principles of State Regulation of Foreign Trade Activity," may include tax paid to suppliers on acquired goods, work, or services in expenses deductible in calculating corporate profit tax. All tax they receive from taxable transactions must be paid to the budget. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 110-FZ of August 6, 2001, No. 294-FZ of December 30, 2012, No. 131-FZ of June 7, 2013, No. 420-FZ of December 28, 2013, No. 326-FZ of November 28, 2015, No. 63-FZ of April 15, 2019, and No. 374-FZ of November 23, 2020.]

A managing partner that is a party to an investment-partnership agreement and is responsible for tax accounting may include tax paid to suppliers on acquired goods, work, or services in expenses deductible in determining the partnership activity's profit or loss for a reporting or tax period under Article 278.2. All tax received by the investment partnership from taxable transactions must be paid to the budget. [Textual paragraph added by Federal Law No. 336-FZ of November 28, 2011.]

5.1. Clearing organizations must apply the following special rules when including tax in the costs of producing and supplying goods, work, or services in transactions in which they perform the functions of a central counterparty and/or commodity-delivery operator or perform and/or secure performance of obligations admitted to clearing:

  1. clearing organizations may deduct the following tax under Article 172:
  1. tax referred to in subparagraph 1 is deductible only if the clearing organizations acquire the goods or services exclusively for taxable supplies of goods or services;
  2. for a clearing organization exercising the right in subparagraph 1, the time at which the tax base is determined upon its supply of the goods, including goods constituting underlying assets of derivative financial instruments, and/or services referred to in that subparagraph is determined under Article 167(1); [As amended by Federal Law No. 242-FZ of July 3, 2016.]
  3. tax paid to sellers of other goods, work, or services not referred to in subparagraph 1 is included in expenses deductible in calculating corporate profit tax. All tax received from transactions unrelated to the clearing organization's supply of goods, work, or services referred to in subparagraph 1 must be paid to the budget;
  4. a clearing organization exercising the right in subparagraph 1 must separately account for:
  1. a clearing organization deciding to exercise the right in subparagraph 1 must record that decision in its tax-accounting policy approved under Article 167(12) and may not discontinue exercising the right for four tax periods beginning with the tax period in which it first exercises it; and
  2. paragraphs 4, 4.1, and 5 do not apply to a clearing organization exercising the right in subparagraph 1.

[Paragraph 5.1 added by Federal Law No. 326-FZ of November 28, 2015.]

6. [Paragraph 6 added by Federal Law No. 166-FZ of December 29, 2000; deleted by Federal Law No. 57-FZ of May 29, 2002.]

7. Organizations that are not VAT taxpayers or are exempt from taxpayer duties, and individual entrepreneurs, may include in expenses deductible under Chapters 25, 26.1, and 26.2 tax that they calculated and paid to the budget in performing tax-agent duties under Article 161(2) in cases involving the return of goods to the seller, including during a warranty period, rejection of the goods, or a change in or termination of the relevant agreements and refund of advance payments. [Paragraph 7 added by Federal Law No. 85-FZ of May 17, 2007.]

Article 171. Tax Deductions

1. A taxpayer may reduce the aggregate tax calculated under Article 166 by the deductions established in this Article.

2. Tax presented to a taxpayer upon its acquisition in the Russian Federation of goods, work, services, or property rights, or paid by the taxpayer when goods are imported into the Russian Federation and other territories under its jurisdiction, is deductible in respect of the items listed below. This includes importation under the customs procedures of release for domestic consumption, including tax paid or payable after 180 calendar days from release for domestic consumption upon termination of the free-customs-zone procedure in the Special Economic Zone in the Kaliningrad Region, processing for domestic consumption, temporary admission, or outward processing, and importation of goods moved across the Russian border without customs clearance: [As amended by Federal Laws No. 306-FZ of November 27, 2010, No. 238-FZ of July 21, 2014, and No. 72-FZ of March 30, 2016.]

  1. goods, work, services, or property rights acquired for transactions treated as taxable objects under this Chapter, other than goods referred to in Article 170(2); [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 57-FZ of May 29, 2002, and No. 119-FZ of July 22, 2005.]
  2. [Subparagraph 2 repealed by Federal Law No. 259-FZ of August 8, 2024.]
  3. goods, work, services, or property rights acquired for supplying work or services whose place of supply under Article 148 is not the Russian Federation, other than Article 149 transactions and unless subparagraph 4 provides otherwise. [As amended by Federal Laws No. 374-FZ of November 23, 2020, and No. 176-FZ of July 12, 2024.]

This subparagraph does not apply to taxpayers applying the rates referred to in Article 164(8). [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

[Subparagraph 3 added by Federal Law No. 63-FZ of April 15, 2019.]

  1. advertising and marketing services acquired for transferring rights referred to in Article 149(2)(26) where the place of supply of those services under Article 148 is not the Russian Federation. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

This subparagraph does not apply to taxpayers applying the rates referred to in Article 164(8). [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

[Subparagraph 4 added by Federal Law No. 374-FZ of November 23, 2020.]

  1. goods, work, services, or property rights acquired for selling goods through electronic trading platforms to an individual purchaser who receives the goods in another Eurasian Economic Union member state. [Subparagraph 5 added by Federal Law No. 100-FZ of May 29, 2024.]

[Textual paragraph deleted by Federal Law No. 166-FZ of December 29, 2000.]

2.1. [Paragraph 2.1 added by Federal Law No. 335-FZ of November 27, 2017; repealed by Federal Law No. 323-FZ of July 14, 2022.]

2.2. Tax presented to a taxpayer upon its acquisition of goods, work, and/or services, calculated by it under Article 161, or paid when goods are imported into the Russian Federation and other territories under its jurisdiction is deductible if the acquired goods and/or goods produced using those goods, work, or services are intended to be subsequently transferred without consideration into the ownership of the Russian Federation for organizing and/or conducting scientific research in Antarctica. [Paragraph 2.2 added by Federal Law No. 63-FZ of April 15, 2019; as amended by Federal Law No. 565-FZ of December 28, 2022.]

2.3. Tax presented to a taxpayer upon its acquisition of property in the Russian Federation, or paid by the taxpayer when property is imported into the Russian Federation and other territories under its jurisdiction under the customs procedure of release for domestic consumption, is deductible for property intended to prevent and contain the spread of, diagnose, or treat the novel coronavirus infection and transferred without consideration to nonprofit medical organizations, state authorities and administrative bodies and/or local self-government bodies, public authorities of the Sirius Federal Territory, state or municipal institutions, or state or municipal unitary enterprises. [Paragraph 2.3 added by Federal Law No. 172-FZ of June 8, 2020; as amended by Federal Law No. 199-FZ of June 11, 2021.]

2.4. Tax presented to a taxpayer upon its acquisition in the Russian Federation of goods, work, services, or property rights, or paid by it upon importation of goods into the Russian Federation and other territories under its jurisdiction, is deductible in respect of goods, work, services, or property rights acquired to provide connection or technological-connection services, including physical connection of gas-using equipment to gas-distribution networks under supplementary gasification or supplementary gasification of boiler houses, provided that those services are supplied to applicants without charge under acts of the Russian Government. [Paragraph 2.4 added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Law No. 104-FZ of April 25, 2026.]

2.5. Tax presented to a taxpayer upon its acquisition in the Russian Federation of goods, work, services, or property rights, or paid by it upon importation of goods into the Russian Federation and other territories under its jurisdiction, is deductible where the items are acquired for transactions referred to in Article 146(2)(23), (25), (26), or (29). [Paragraph 2.5 added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Laws No. 259-FZ of August 8, 2024, and No. 227-FZ of July 23, 2025.]

3. Tax calculated under Article 161 by tax agents referred to in Article 161(2), (3), (5.3), (6), (6.1), (6.2), or (8) is deductible. [As amended by Federal Laws No. 335-FZ of November 27, 2017, No. 324-FZ of September 29, 2019, No. 565-FZ of December 28, 2022, and No. 389-FZ of July 31, 2023.]

The deductions are available to purchaser-tax agents registered with the tax authorities and performing taxpayer duties under this Chapter. Tax agents conducting transactions referred to in Article 161(4), (5), (5.1), or (5.2) may not deduct tax calculated on those transactions. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 57-FZ of May 29, 2002, No. 119-FZ of July 22, 2005, No. 302-FZ of August 3, 2018, and No. 565-FZ of December 28, 2022.]

This paragraph applies only if the taxpayer acting as tax agent acquired the goods, work, services, or property rights for purposes referred to in paragraph 2 and calculated tax under Article 161 upon their acquisition. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 224-FZ of November 26, 2008, No. 335-FZ of November 27, 2017, and No. 565-FZ of December 28, 2022.]

Tax calculated by a tax agent under Article 161(5.3) is deductible if the tax agent recognizes the goods that the taxpayer acting as tax agent received upon redemption of the corresponding digital rights for purposes referred to in paragraph 2, and in the case referred to in the third textual paragraph of paragraph 5. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

4. Tax presented by sellers to a taxpayer that is a foreign person not registered with the Russian tax authorities upon its acquisition of goods, work, services, or property rights, or paid by it upon importation of goods into the Russian Federation and other territories under its jurisdiction for its production purposes or other activities, is deductible. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 119-FZ of July 22, 2005, and No. 306-FZ of November 27, 2010.]

That tax is deducted or refunded to the foreign-person taxpayer after the tax agent pays the tax withheld from that taxpayer's income, and only to the extent that the acquired or imported goods, work, services, or property rights were used to produce goods, perform work, or provide services supplied to the tax agent that withheld the tax. The tax is deductible or refundable only if the foreign-person taxpayer registers with the Russian tax authorities. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 119-FZ of July 22, 2005.]

4.1. Tax calculated by taxpayer retail organizations on goods supplied to individuals who are citizens of foreign states referred to in Article 169.1(1) is deductible if the goods are taken from the Russian Federation outside the customs territory of the Eurasian Economic Union, other than through the territory of a Union member state, through a Russian state-border checkpoint and reimbursement of tax has been paid to those individuals. [Paragraph 4.1 added by Federal Law No. 341-FZ of November 27, 2017; as amended by Federal Law No. 220-FZ of July 20, 2020.]

5. Tax presented by the seller to the purchaser and paid by the seller to the budget upon supplying goods is deductible if the goods are returned to the seller, including during a warranty period, or rejected. Tax paid upon performing work or providing services is also deductible if the work or services are rejected.

Tax calculated by sellers and paid by them to the budget on full or partial payment against future supplies of goods, performance of work, or provision of services in the Russian Federation is deductible if the terms of the relevant agreement change or it is terminated and the corresponding advance payments are refunded. [As amended by Federal Law No. 119-FZ of July 22, 2005.]

Tax calculated by taxpayers and paid by them to the budget upon receipt of full or partial payment in connection with their issuance of digital rights simultaneously comprising digital financial assets and utility digital rights, and tax calculated by tax agents under Article 161(5.3), is deductible if those digital rights are redeemed with money or by transferring goods, work, services, or property rights whose supply is exempt from tax or taxed at a rate referred to in Article 164(1). [Textual paragraph added by Federal Law No. 324-FZ of July 14, 2022; as amended by Federal Law No. 389-FZ of July 31, 2023.]

Tax calculated by a taxpayer and paid by it to the budget upon receipt of full or partial payment under an agreement to acquire a utility digital right entered into through an investment platform is deductible if the obligation represented by that right is performed by transferring goods, performing work, providing services, transferring exclusive rights to intellectual property and/or rights to use intellectual property whose supply is exempt from tax or taxed at a rate referred to in Article 164(1). [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

This paragraph applies to purchaser-taxpayers performing tax-agent duties under Article 161(2), (3), or (8), and to tax agents referred to in Article 161(4), (5), or (5.1) or Article 174.3(1)(3). [Textual paragraph added by Federal Law No. 85-FZ of May 17, 2007; as amended by Federal Laws No. 335-FZ of November 27, 2017, No. 302-FZ of August 3, 2018, and No. 100-FZ of May 29, 2024.]

6. Tax presented to a taxpayer by contractors, developers, or technical customers when they conduct capital construction or liquidate fixed assets, assemble or disassemble fixed assets, or install or dismantle fixed assets is deductible. Tax is also deductible when presented on goods, work, services, or property rights acquired to carry out construction and installation work or create intangible assets; upon acquisition of unfinished capital-construction projects; or upon performance of work or provision of services to create an intangible asset. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

Upon reorganization, a successor may deduct tax presented to the reorganized or reorganizing organization on goods, work, services, or property rights acquired by that organization to perform construction and installation work for its own use or create intangible assets, where that tax was deductible but had not been deducted by the organization when the reorganization was completed. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

Tax calculated by taxpayers under Article 166(1) when performing construction and installation work for their own use is deductible if the work relates to property intended for transactions taxable under this Chapter and the property's value is includable in expenses, including through depreciation, when corporate profit tax is calculated.

Tax deducted under this Chapter in respect of acquired or constructed fixed assets must be restored in the cases and under the procedure established by Article 171.1. [As amended by Federal Law No. 366-FZ of November 24, 2014.]

[Textual paragraph repealed by Federal Law No. 366-FZ of November 24, 2014.]

[Textual paragraph added by Federal Law No. 245-FZ of July 19, 2011; repealed by Federal Law No. 366-FZ of November 24, 2014.]

[Textual paragraph added by Federal Law No. 245-FZ of July 19, 2011; repealed by Federal Law No. 366-FZ of November 24, 2014.]

[Textual paragraph added by Federal Law No. 245-FZ of July 19, 2011; repealed by Federal Law No. 366-FZ of November 24, 2014.]

[Textual paragraph added by Federal Law No. 216-FZ of July 23, 2013; repealed by Federal Law No. 366-FZ of November 24, 2014.]

[Paragraph 6 as amended by Federal Law No. 119-FZ of July 22, 2005.]

7. Tax paid on business-travel expenses, including travel to and from the destination, use of bedding on trains, and accommodation, and on representation expenses is deductible where those expenses are deductible in calculating corporate profit tax. [As amended by Federal Law No. 110-FZ of August 6, 2001.]

[Textual paragraph repealed by Federal Law No. 366-FZ of November 24, 2014.]

8. Tax calculated by a taxpayer or by a tax agent referred to in Article 161(4), (5), or (5.1) on full or partial payment received against future supplies of goods, work, services, or property rights is deductible. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 57-FZ of May 29, 2002, No. 119-FZ of July 22, 2005, and No. 302-FZ of August 3, 2018.]

9. [Paragraph 9 deleted by Federal Law No. 166-FZ of December 29, 2000.]

10. Tax calculated by a taxpayer because documents required by Article 165 were absent for supplies of goods, work, or services referred to in Article 164(1) is deductible. [Paragraph 10 added by Federal Law No. 119-FZ of July 22, 2005.]

11. A taxpayer receiving property, intangible assets, or property rights as a contribution to its charter or pooled capital or fund, or a management company of a unit investment fund receiving property from a trust-management settlor for trust management, may deduct tax restored by the shareholder, participant, member, or trust-management settlor under Article 170(3), provided that the items are used in transactions treated as taxable objects under this Chapter. [Paragraph 11 added by Federal Law No. 119-FZ of July 22, 2005; as amended by Federal Law No. 305-FZ of July 2, 2021.]

12. Unless this paragraph provides otherwise, a taxpayer remitting full or partial payment against future supplies of goods, performance of work, provision of services, or transfers of property rights may deduct tax presented by the seller of those goods, work, services, or property rights. [As amended by Federal Law No. 324-FZ of July 14, 2022.]

A tax agent referred to in Article 161(8) may deduct tax it calculated on full or partial payment remitted against future acquisition of goods referred to in Article 161(8). [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

Tax presented to a taxpayer remitting full or partial payment in connection with issuance of digital rights simultaneously comprising digital financial assets and utility digital rights is not deductible. [Textual paragraph added by Federal Law No. 324-FZ of July 14, 2022.]

Tax presented to a taxpayer remitting full or partial payment against a future transfer of property rights referred to in the second textual paragraph of Article 155(1) or in Article 155(2)-(4) or (6) is not deductible. [Textual paragraph added by Federal Law No. 324-FZ of July 14, 2022.]

[Paragraph 12 added by Federal Law No. 224-FZ of November 26, 2008.]

13. If the value of goods shipped or acquired, work performed, services provided, or property rights transferred decreases, including through a reduction in price or tariff and/or quantity or volume, the seller, a purchaser performing tax-agent duties under Article 161(8), or a tax agent referred to in Article 161(4), (5), or (5.1) may deduct the difference between tax calculated on the value before and after the decrease. [As amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 302-FZ of August 3, 2018.]

If the value of goods shipped, work performed, services provided, or property rights transferred increases, including through an increase in price or tariff and/or quantity or volume, the purchaser may deduct the difference between tax calculated on the value before and after the increase.

[Paragraph 13 added by Federal Law No. 245-FZ of July 19, 2011.]

14. Tax calculated by a taxpayer upon importation of goods for the tax period in which 180 days expired after those goods were released under the customs procedure of release for domestic consumption upon termination of the free-customs-zone procedure in the Special Economic Zone in the Kaliningrad Region may be deducted after the goods are used in transactions treated as taxable objects and subject to tax under this Chapter. [Paragraph 14 added by Federal Law No. 72-FZ of March 30, 2016.]

Article 171.1. Restoration of Tax Deducted in Respect of Acquired or Constructed Fixed Assets

1. Tax deducted by a taxpayer under this Chapter in respect of acquired or constructed fixed assets must be restored under this Article.

2. This Article's tax-restoration provisions apply to tax presented to, or paid or calculated by, a taxpayer and deducted by it in the following transactions:

  1. contractors carry out capital construction of immovable-property projects recognized as fixed assets;
  2. immovable property, other than space objects, is acquired;
  3. sea-going vessels, inland-waterway vessels, mixed river-sea vessels, aircraft, or aircraft engines are acquired in the Russian Federation or imported into the Russian Federation and other territories under its jurisdiction;
  4. goods, work, or services are acquired to perform construction and installation work; or
  5. the taxpayer performs construction and installation work for its own use.

3. Tax deducted on an acquired or constructed fixed asset must be restored under this Article if the taxpayer subsequently uses the asset in transactions referred to in Article 170(2), except where the asset is fully depreciated or at least 15 years have elapsed since the taxpayer placed it in service.

4. The taxpayer must state the restored tax in the tax return filed with the tax authority at its place of registration for the final tax period of each of ten calendar years, beginning with the year in which the time referred to in Article 259(4) occurs.

5. Tax to be restored and paid to the budget under paragraph 4 is calculated as the corresponding proportion of one-tenth of the tax deducted.

That proportion is the value of nontaxable goods shipped, work performed, services provided, or property rights transferred that are referred to in Article 170(2), divided by the total value of goods, work, services, or property rights shipped or transferred during the relevant calendar year. The restored tax is not included in the cost of the property and is instead recognized as other expenses under Article 264.

6. If modernization or reconstruction of a fixed asset, including modernization or reconstruction after the period referred to in paragraph 3, changes its original cost, tax deducted under this Chapter on construction and installation work and on goods, work, or services acquired for that work during modernization or reconstruction must be restored if the taxpayer subsequently uses the fixed asset in transactions referred to in Article 170(2).

In that case, the taxpayer must state restored tax at the end of each calendar year for ten years, beginning with the year in which depreciation of the fixed asset's changed original cost begins under Article 259(4), in the tax return filed with the tax authority at its place of registration for the final tax period of each of those ten calendar years.

7. Tax to be restored and paid to the budget under paragraph 6 is calculated as the corresponding proportion of one-tenth of the tax deducted on construction and installation work and on goods, work, or services acquired for that work during modernization or reconstruction.

That proportion is the value of nontaxable goods shipped, work performed, services provided, or property rights transferred that are referred to in Article 170(2), divided by the total value of goods, work, services, or property rights shipped or transferred during the calendar year. The restored tax is not included in the cost of the property and is instead recognized as other expenses under Article 264.

8. If, before the period referred to in paragraph 3 expires, a fixed asset undergoing modernization or reconstruction is excluded from depreciable property and is not used in the taxpayer's activity for one or more full calendar years, tax deducted is not restored for those years.

Beginning with the year in which depreciation of the fixed asset's changed original cost begins under Article 259(4), the taxpayer must state restored tax in the tax return filed with the tax authority at its place of registration for the final tax period of each calendar year remaining before expiration of the ten-year period referred to in paragraph 4.

9. Tax to be restored and paid to the budget under paragraph 8 is calculated as follows. The tax referred to in paragraph 2 that the taxpayer deducted is reduced by the sum of one-tenth of the tax referred to in paragraph 5 for each year preceding the first full calendar year in which depreciation was not charged on the fixed asset undergoing modernization or reconstruction and the asset was not used in the taxpayer's activity. The resulting difference is divided by the number of years remaining before expiration of the ten-year period referred to in paragraph 4 and multiplied by the corresponding proportion.

That proportion is the value of nontaxable goods shipped, work performed, services provided, or property rights transferred that are referred to in Article 170(2), divided by the total value of goods, work, services, or property rights shipped or transferred during the calendar year. The restored tax is not included in the cost of the property and is instead recognized as other expenses under Article 264.

Tax to be restored on construction and installation work and on goods, work, or services acquired for that work during modernization or reconstruction is calculated under paragraphs 6 and 7.

10. This Article does not apply to transactions referred to in Article 146(2)(17)-(19), (22), (23), (25), or (26). [As amended by Federal Laws No. 143-FZ of June 4, 2018, No. 414-FZ of November 12, 2018, No. 63-FZ of April 15, 2019, No. 323-FZ of July 14, 2022, and No. 259-FZ of August 8, 2024.]

11. This Article applies to successors referred to in Article 170(3.1). [Paragraph 11 added by Federal Law No. 325-FZ of September 29, 2019.]

[Article 171.1 added by Federal Law No. 366-FZ of November 24, 2014.]

Article 172. Procedure for Applying Tax Deductions

1. Deductions under Article 171 are made on the basis of VAT invoices issued by sellers when a taxpayer acquires goods, work, services, or property rights; documents confirming actual payment of tax when goods are imported into the Russian Federation and other territories under its jurisdiction; documents confirming calculation of tax by tax agents; or other documents in the cases referred to in Article 171(3) and (6)-(8). [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 119-FZ of July 22, 2005, No. 306-FZ of November 27, 2010, No. 335-FZ of November 27, 2017, No. 323-FZ of July 14, 2022, and No. 565-FZ of December 28, 2022.]

Unless this Article provides otherwise, only tax presented to a taxpayer upon its acquisition in the Russian Federation of goods, work, services, or property rights, or actually paid by it upon importation of goods into the Russian Federation and other territories under its jurisdiction, is deductible after those items are recognized, subject to this Article's special rules and provided that the corresponding primary documents are available. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 119-FZ of July 22, 2005, and No. 306-FZ of November 27, 2010.]

Tax presented by sellers upon acquisition, or paid upon importation into the Russian Federation and other territories under its jurisdiction, of fixed assets, equipment for installation, and/or intangible assets referred to in Article 171(2) and (4) is deducted in full after those assets or equipment are recognized. If a taxpayer creates intangible assets itself and/or engages third parties to do so, tax presented upon acquisition in the Russian Federation, or actually paid upon importation, of goods, work, services, or property rights for creating those intangible assets, including tax presented under contracts for their creation, is deductible after those inputs are recognized. [As amended by Federal Laws No. 119-FZ of July 22, 2005, No. 28-FZ of February 28, 2006, No. 306-FZ of November 27, 2010, and No. 325-FZ of September 29, 2019.]

If goods, work, services, or property rights are acquired for foreign currency, the foreign currency is converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date those items are recognized. [Textual paragraph added by Federal Law No. 119-FZ of July 22, 2005.]

If goods, work, services, or property rights are acquired under agreements providing for a ruble payment obligation in an amount equivalent to a specified amount of foreign currency or conventional monetary units, deductions made under this Chapter are not adjusted upon subsequent payment. Tax differences arising for the purchaser upon subsequent payment are recognized as non-sales income under Article 250 or non-sales expenses under Article 265. [Textual paragraph added by Federal Law No. 245-FZ of July 19, 2011; as amended by Federal Law No. 81-FZ of April 20, 2014.]

1.1. Deductions under Article 171(2) may be claimed in tax periods falling within three years after goods, work, services, or property rights acquired by the taxpayer in the Russian Federation, or goods imported by it into the Russian Federation and other territories under its jurisdiction, are recognized.

If the purchaser receives a VAT invoice from the seller after the end of the tax period in which the goods, work, services, or property rights were recognized but before the Article 174 deadline for filing the tax return for that period, the purchaser may deduct tax on those items from the tax period in which they were recognized, subject to this Article's special rules.

[Paragraph 1.1 added by Federal Law No. 382-FZ of November 29, 2014.]

2. [Paragraph 2 repealed by Federal Law No. 224-FZ of November 26, 2008.]

3. Deductions under Article 171(1)-(8) in respect of supplies of goods, work, or services referred to in Article 164(1) are made under this Article at the time the tax base is determined under Article 167.

Deductions referred to in Article 171(10) are made on the date corresponding to the subsequent calculation of tax at the 0 percent rate for supplies of goods, work, or services referred to in Article 164(1), provided that the Article 165 documents are available on that date.

This paragraph does not apply to taxpayers that have waived the Article 164(1) rate under Article 164(7), or to supplies of goods referred to in Article 164(1)(1), other than raw-material goods, or Article 164(1)(1.2), (6), or (6.3), or work or services referred to in Article 164(1)(22). [Textual paragraph added by Federal Law No. 150-FZ of May 30, 2016; as amended by Federal Laws No. 350-FZ of November 27, 2017, No. 173-FZ of April 28, 2023, No. 261-FZ of June 24, 2023, and No. 425-FZ of November 28, 2025.]

[Paragraph 3 as amended by Federal Law No. 119-FZ of July 22, 2005.]

4. Deductions referred to in the first and second textual paragraphs of Article 171(5) are made in full after the corresponding adjustment transactions connected with the return or rejection of goods, work, or services are recorded, but no later than one year after the return or rejection.

Deductions referred to in the third textual paragraph of Article 171(5) are made after the taxpayer redeems the digital rights simultaneously comprising digital financial assets and utility digital rights.

Deductions referred to in the fourth textual paragraph of Article 171(5) are made after goods, work, services, exclusive rights to intellectual property, and/or rights to use intellectual property are transferred in performance of obligations whose claims are represented by a utility digital right. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 4 as amended by Federal Law No. 324-FZ of July 14, 2022.]

5. Deductions referred to in the first and second textual paragraphs of Article 171(6) are made under the first and second textual paragraphs of paragraph 1 of this Article. [As amended by Federal Law No. 119-FZ of July 22, 2005.]

Deductions referred to in the third textual paragraph of Article 171(6) are made at the time the tax base is determined under Article 167(10). [As amended by Federal Law No. 224-FZ of November 26, 2008.]

Upon reorganization, tax referred to in the third textual paragraph of Article 171(6) that the reorganized or reorganizing organization had not deducted before completion of the reorganization is deducted by its successor as the tax calculated by that organization under Article 173 on construction and installation work for its own use is paid to the budget. [Textual paragraph added by Federal Law No. 118-FZ of July 22, 2005.]

[Paragraph 5 as amended by Federal Law No. 57-FZ of May 29, 2002.]

6. Deductions referred to in Article 171(8) are made from the date the corresponding goods are shipped or transferred, work is performed, services are provided, or property rights are transferred. The deductible amount is the tax calculated on the value of those goods, work, services, or rights against whose payment the previously received full or partial payment is to be credited under the terms of the agreement, if the agreement so provides.

Tax calculated on full or partial payment against future transfers of property rights, including digital rights simultaneously comprising digital financial assets and utility digital rights, in the cases referred to in the second textual paragraph of Article 155(1) and Article 155(2)-(4) and (6), is deducted from the date the property rights, including those digital rights, are transferred, in the amount calculated under the ninth textual paragraph of Article 154(1).

[Paragraph 6 as amended by Federal Law No. 324-FZ of July 14, 2022.]

7. If the time at which the tax base is determined is established under Article 167(13), deductions are made when the tax base is determined. [Paragraph 7 added by Federal Law No. 119-FZ of July 22, 2005.]

8. Deductions referred to in Article 171(11) are made after property, including fixed and intangible assets, and property rights received as payment of a contribution to charter or pooled capital or a fund, and property received for trust management, are recognized. [Paragraph 8 added by Federal Law No. 119-FZ of July 22, 2005; as amended by Federal Law No. 305-FZ of July 2, 2021.]

9. Deductions referred to in Article 171(12) are made on the basis of VAT invoices issued by sellers upon receipt of full or partial payment against future supplies of goods, performance of work, provision of services, or transfers of property rights; documents confirming actual remittance of that payment; and an agreement providing for its remittance. [Paragraph 9 added by Federal Law No. 224-FZ of November 26, 2008.]

10. Deductions of the difference referred to in Article 171(13) are made on the basis of adjustment VAT invoices issued by sellers of goods, work, services, or property rights under Article 169(5.2) and (6), provided that an agreement, arrangement, or other primary document confirms the purchaser's consent to, or notification of, the change in value, including a change in price or tariff and/or quantity or volume. The deduction must be made no later than three years after the adjustment VAT invoice is prepared. [Paragraph 10 added by Federal Law No. 245-FZ of July 19, 2011.]

11. Deductions referred to in Article 171(4.1) are made on the basis of the documents and information referred to in Article 169.1(8.1). [As amended by Federal Law No. 220-FZ of July 20, 2020.]

If a Russian customs authority does not confirm, in full or in part, that goods were taken by an individual who is a citizen of a foreign state referred to in Article 169.1(1) outside the customs territory of the Eurasian Economic Union, other than through the territory of a Union member state, through a Russian state-border checkpoint, deductions are made only for goods whose taking out is confirmed by the customs authority.

The deductions must be made within one year after reimbursement of tax to the individual who is a citizen of a foreign state referred to in Article 169.1(1).

Errors in tax-reimbursement documents or receipts that do not prevent the tax authorities during a tax audit from identifying the taxpayer retail organization, the foreign state whose competent authority issued the passport to the individual referred to in Article 169.1(1), the goods supplied, and the tax calculated by the retail organization on those goods are not grounds for denying the deduction.

[Paragraph 11 added by Federal Law No. 341-FZ of November 27, 2017.]

Article 173. Amount of Tax Payable to the Budget

1. Tax payable to the budget for each tax period is the aggregate tax calculated under Article 166, increased by tax restored under this Chapter and reduced by deductions under Article 171, including deductions under Article 172(3). [As amended by Federal Law No. 119-FZ of July 22, 2005.]

[Textual paragraph repealed by Federal Law No. 119-FZ of July 22, 2005.]

2. If deductions in a tax period exceed the aggregate tax calculated under Article 166 and increased by tax restored under Article 170(3), the positive difference between the deductions and tax calculated on transactions treated as taxable objects under Article 146(1)(1) and (2) must be refunded to the taxpayer under Articles 176 and 176.1, except where the taxpayer files the tax return more than three years after the end of the relevant tax period. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 119-FZ of July 22, 2005, and No. 318-FZ of December 17, 2009.]

[Textual paragraph deleted by Federal Law No. 57-FZ of May 29, 2002.]

[Textual paragraph repealed by Federal Law No. 119-FZ of July 22, 2005.]

3. Tax payable when goods are imported into the Russian Federation and other territories under its jurisdiction is calculated under Article 166(5). [As amended by Federal Law No. 306-FZ of November 27, 2010.]

4. Unless paragraph 4.1 provides otherwise, tax on supplies of goods, work, or services referred to in Article 161 must be calculated and paid in full by the tax agents referred to in Article 161. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 119-FZ of July 22, 2005, and No. 335-FZ of November 27, 2017.]

4.1. Tax payable by tax agents referred to in Article 161(8) for each tax period is the aggregate tax calculated under Article 166(3.1) on goods referred to in Article 161(8), increased by tax restored under Article 170(3)(3) and (4), and reduced by deductions under Article 171(3), (5), (8), (12), and (13) for those agents' transactions, subject to Article 172(3). [Paragraph 4.1 added by Federal Law No. 335-FZ of November 27, 2017.]

5. Tax is payable by the following persons if they issue a VAT invoice to the purchaser stating tax separately: [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  1. persons that are not taxpayers, or taxpayers exempt from taxpayer duties connected with calculating and paying tax; [As amended by Federal Law No. 57-FZ of May 29, 2002.]
  2. taxpayers supplying goods, work, or services whose supply is exempt from tax. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The amount payable is the tax stated in the corresponding VAT invoice delivered to the purchaser.

6. When a taxpayer transitions to a special tax regime or begins exercising the Article 145 exemption, tax calculated when goods were released under the customs procedure of release for domestic consumption upon termination of the free-customs-zone procedure in the Special Economic Zone in the Kaliningrad Region must be paid under the first textual paragraph of Article 174(1). Payment is made for the tax period containing the final calendar day before the transition or before the taxpayer begins exercising the exemption under Article 145, to the extent that the goods have not been used in transactions treated as taxable objects under this Chapter without applying an exemption established by this Chapter. [Paragraph 6 added by Federal Law No. 72-FZ of March 30, 2016; as amended by Federal Law No. 225-FZ of June 30, 2016.]

7. Tax payable by the successors referred to in the fourth and fifth textual paragraphs of Article 170(3.1) is determined under the sixth textual paragraph of Article 170(3.1). [Paragraph 7 added by Federal Law No. 325-FZ of September 29, 2019.]

Article 174. Procedure and Time Limits for Paying Tax to the Budget

1. Unless this Chapter provides otherwise, tax on transactions in the Russian Federation treated as taxable objects under Article 146(1)(1)-(3) is paid for each tax period by reference to actual supplies or transfers of goods, performance of work including for the taxpayer's own needs, and provision of services including for its own needs during the expired tax period. It must be paid in three equal installments no later than the 28th day of each of the three months following that period. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 172-FZ of October 13, 2008, No. 382-FZ of November 29, 2014, and No. 263-FZ of July 14, 2022.]

Unless Article 151(1)(1.1) provides otherwise, tax payable when goods are imported into the Russian Federation and other territories under its jurisdiction is paid under the customs legislation of the Customs Union and Russian customs legislation. [As amended by Federal Laws No. 306-FZ of November 27, 2010, and No. 72-FZ of March 30, 2016.]

2. Tax payable on supplies, transfers, performance, or provision for the taxpayer's own needs of goods, work, or services in the Russian Federation is paid at the place where the taxpayer is registered with the tax authorities. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

3. Tax agents that are organizations or individual entrepreneurs pay tax at their location. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 57-FZ of May 29, 2002.]

4. Persons referred to in Article 173(5) pay tax for each tax period by reference to the corresponding supplies of goods, work, or services during the expired period, no later than the 28th day of the month following that period. [As amended by Federal Laws No. 382-FZ of November 29, 2014, and No. 263-FZ of July 14, 2022.]

[Textual paragraph added by Federal Law No. 163-FZ of December 8, 2003; repealed by Federal Law No. 263-FZ of July 14, 2022.]

[Textual paragraph added by Federal Law No. 163-FZ of December 8, 2003; repealed by Federal Law No. 263-FZ of July 14, 2022.]

The successors referred to in the fourth and fifth textual paragraphs of Article 170(3.1) must pay tax no later than the 28th day of the month following the tax period in which tax must be restored under this Chapter. [Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Law No. 263-FZ of July 14, 2022.]

5. Unless this Chapter provides otherwise, taxpayers, including those acting as tax agents, and persons referred to in Article 161(8) and Article 173(5) must file the corresponding tax return with the tax authority at their place of registration, in the prescribed electronic format through telecommunications channels via an electronic-document-management operator, no later than the 25th day of the month following the expired tax period. [As amended by Federal Law No. 335-FZ of November 27, 2017.]

Tax agents that are not taxpayers or are taxpayers exempt from taxpayer duties connected with calculating and paying tax, and the successors referred to in the fourth and fifth textual paragraphs of Article 170(3.1), must file the corresponding tax return with the tax authority at their place of registration no later than the 25th day of the month following the expired tax period. [As amended by Federal Laws No. 382-FZ of November 29, 2014, and No. 325-FZ of September 29, 2019.]

If the persons referred to in the second textual paragraph issue and/or receive VAT invoices while conducting business in another person's interests under commission agreements, agency agreements providing for sale and/or acquisition of goods, work, services, or property rights in the commission agent's or agent's own name, or freight-forwarding agreements, or while performing developer functions, they must file the corresponding tax return in the prescribed electronic format through telecommunications channels via an electronic-document-management operator no later than the 25th day of the month following the expired tax period. For freight-forwarding agreements, this rule applies where remuneration income from performing those agreements is included in income in determining the tax base under Chapter 23, 25, 26.1, or 26.2. [As amended by Federal Law No. 382-FZ of November 29, 2014.]

If this paragraph requires a tax return or calculation to be filed electronically, a return filed on paper is deemed not to have been filed. [Textual paragraph added by Federal Law No. 347-FZ of November 4, 2014.]

[Paragraph 5 as amended by Federal Law No. 134-FZ of June 28, 2013.]

5.1. A tax return must include the information stated in the taxpayer's Purchase and Sales Ledgers.

If a taxpayer or tax agent issues and/or receives VAT invoices while conducting business in another person's interests under commission agreements, agency agreements providing for sale and/or acquisition of goods, work, services, or property rights in the commission agent's or agent's own name, or freight-forwarding agreements, or while performing developer functions, the tax return must include the information stated in the journal of VAT invoices received and issued for that activity.

Persons referred to in Article 173(5) must include in the tax return the information stated in the VAT invoices they issued.

The federal tax authority determines which information from the Purchase and Sales Ledgers, the journal of VAT invoices received and issued, and issued VAT invoices must be included in a tax return.

[Paragraph 5.1 added by Federal Law No. 134-FZ of June 28, 2013.]

5.2. Persons that are not taxpayers, or are taxpayers exempt from taxpayer duties connected with calculating and paying tax, and are not tax agents must, if they issue and/or receive VAT invoices while conducting business in another person's interests under commission agreements, agency agreements providing for sale and/or acquisition of goods, work, services, or property rights in the commission agent's or agent's own name, or freight-forwarding agreements, or while performing developer functions, file with the tax authority at their place of registration the journal of VAT invoices received and issued for that activity. The journal must be filed in the prescribed electronic format through telecommunications channels via an electronic-document-management operator no later than the 20th day of the month following the expired tax period. For freight-forwarding agreements, this rule applies where remuneration income from performing those agreements is included in income in determining the tax base under Chapter 23, 25, 26.1, or 26.2. [Paragraph 5.2 added by Federal Law No. 134-FZ of June 28, 2013.]

5.3. If the tax authority finds that figures in a filed tax return fail the control ratios in a manner indicating that the return was completed improperly, the return is deemed not to have been filed. No later than the day following receipt of the return, the taxpayer, tax agent, or person referred to in Article 173(5) must be sent notice of that fact electronically through telecommunications channels via an electronic-document-management operator.

The federal tax authority approves the list of control ratios referred to in this paragraph.

[Paragraph 5.3 added by Federal Law No. 374-FZ of November 23, 2020.]

5.4. Within five days after the notice referred to in paragraph 5.3 is sent electronically, the taxpayer, tax agent, or person referred to in Article 173(5) must file a tax return in which the failures to satisfy those control ratios have been corrected.

If the taxpayer, tax agent, or person referred to in Article 173(5) files the corrected return within the period established by this paragraph, its filing date is deemed to be the filing date of the return treated as not filed under paragraph 5.3.

[Paragraph 5.4 added by Federal Law No. 374-FZ of November 23, 2020.]

6. [Paragraph 6 repealed by Federal Law No. 137-FZ of July 27, 2006.]

7. A foreign organization having several separate subdivisions in the Russian Federation must select the subdivision at whose tax-registration location it will file tax returns and pay tax for the transactions of all its separate subdivisions in the Russian Federation. It must notify in writing the tax authorities at the locations of its Russian separate subdivisions of that selection. [Paragraph 7 added by Federal Law No. 229-FZ of July 27, 2010.]

Article 174.1. Special Rules for Calculating and Paying Tax to the Budget on Transactions in the Russian Federation under a Simple-Partnership or Joint-Activity Agreement, an Investment-Partnership Agreement, a Property Trust-Management Agreement, or a Concession Agreement

[Heading as amended by Federal Laws No. 108-FZ of June 30, 2008, and No. 336-FZ of November 28, 2011.]

1. For purposes of this Chapter, responsibility for maintaining the common records of transactions taxable under Article 146 is assigned to the partnership member that is a Russian organization or individual entrepreneur, hereinafter in this Article the "partnership member."

When transactions are conducted under a simple-partnership or joint-activity agreement, an investment-partnership agreement, a concession agreement, or a property trust-management agreement, the partnership member, concessionaire, or trustee is responsible for the taxpayer duties established by this Chapter. [As amended by Federal Laws No. 108-FZ of June 30, 2008, No. 336-FZ of November 28, 2011, No. 307-FZ of July 2, 2021, and No. 176-FZ of July 12, 2024.]

2. When goods, work, services, or property rights are supplied or transferred under one of those agreements, the partnership member, concessionaire, or trustee must issue the corresponding VAT invoices under this Code. [As amended by Federal Laws No. 108-FZ of June 30, 2008, and No. 336-FZ of November 28, 2011.]

3. A deduction for goods, work, services, property rights, or fixed or intangible assets acquired under one of those agreements to produce and/or supply goods, work, or services treated as taxable objects under this Chapter is available only to the partnership member, concessionaire, or trustee, and only if the sellers issued VAT invoices to that person under this Chapter. [As amended by Federal Laws No. 108-FZ of June 30, 2008, and No. 336-FZ of November 28, 2011.]

If the partnership member maintaining the common tax records, concessionaire, or trustee also conducts another activity, it is entitled to deduct tax only if it separately accounts for the goods, work, services, property rights, or fixed or intangible assets used in transactions under each such agreement and those used in its other activity. [As amended by Federal Laws No. 108-FZ of June 30, 2008, and No. 336-FZ of November 28, 2011.]

4. A party to a simple-partnership agreement; a managing partner that is party to an investment-partnership agreement and responsible for tax accounting; a concessionaire; and a trustee must separately account for transactions conducted in performing each simple-partnership agreement, investment-partnership agreement, concession agreement, or property trust-management agreement.

Within the time limit in Article 174(5), the managing partner responsible for tax accounting under an investment-partnership agreement must file with the tax authority at its place of registration a separate tax return for each investment-partnership agreement.

[Paragraph 4 added by Federal Law No. 248-FZ of July 23, 2013.]

5. [Paragraph 5 added by Federal Law No. 336-FZ of November 28, 2011; repealed by Federal Law No. 248-FZ of July 23, 2013.]

[Article 174.1 added by Federal Law No. 119-FZ of July 22, 2005.]

Article 174.2. Special Rules for Calculating and Paying Tax When Foreign Organizations Supply Electronically Supplied Services

1. For purposes of this Chapter, electronically supplied services are services supplied automatically, using information technology, through an information and telecommunications network, including the Internet, hereinafter in this Article the "Internet." They include:

For purposes of this Chapter, the electronically supplied services referred to in the first textual paragraph do not include, in particular:

2. When foreign organizations supply services referred to in paragraph 1 to individuals who are not individual entrepreneurs, hereinafter in this Article "individuals," and the place of supply is the Russian Federation, the tax base is the VAT-inclusive value of the services determined from their actual supply prices. This paragraph does not apply where the services are supplied through a foreign organization's separate subdivision in the Russian Federation. [As amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 323-FZ of July 14, 2022.]

3. A foreign organization supplying to individuals services referred to in paragraph 1 whose place of supply is the Russian Federation must calculate and pay tax unless this Article assigns the payment duty for those supplies to a tax agent.

If a foreign organization supplies those services to individuals, a foreign intermediary that conducts business under a mandate, commission, agency, or similar agreement with the foreign supplier and participates directly in settlements with the individual consumers is a tax agent for purposes of this Chapter. If several intermediary organizations participate in the settlements, the foreign intermediary participating directly in settlements with the individual consumers is the tax agent, regardless of whether it has an agreement with the foreign supplier. The tax agent must calculate and pay the corresponding tax.

[Paragraph 3 as amended by Federal Law No. 323-FZ of July 14, 2022.]

4. When a foreign organization supplies to individuals services referred to in paragraph 1 whose place of supply is the Russian Federation, the tax base is determined on the final day of the tax period in which full or partial payment for the services is received. This paragraph does not apply where the services are supplied through a foreign organization's separate subdivision in the Russian Federation. [As amended by Federal Law No. 323-FZ of July 14, 2022.]

For purposes of this Article, the foreign-currency value of those services is converted into rubles at the exchange rate of the Central Bank of the Russian Federation established for the final day of the tax period in which full or partial payment is received.

[Paragraph 4 as amended by Federal Law No. 335-FZ of November 27, 2017.]

5. A foreign organization required to register with the tax authorities under Article 83(4.6) calculates tax as the percentage share of the tax base corresponding to a computation tax rate of 18.03 percent. [As amended by Federal Laws No. 303-FZ of August 3, 2018, and No. 425-FZ of November 28, 2025.]

6. Tax presented to a foreign organization required to register under Article 83(4.6), other than tax presented to its separate subdivisions in the Russian Federation, upon its acquisition in the Russian Federation of goods, work, services, or fixed or intangible assets, or actually paid upon importation of those items into the Russian Federation and other territories under its jurisdiction, is not deductible.

7. A foreign organization referred to in paragraph 3 must pay tax no later than the 28th day of the month following the expired tax period. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

8. A foreign organization required to register under Article 83(4.6) must file a tax return with the tax authority in the prescribed electronic format through the taxpayer's personal account no later than the 25th day of the month following the expired tax period. During a period in which the organization cannot use the taxpayer's personal account to submit documents, information, or data to the tax authority under the third textual paragraph of Article 11.2(3), it must file through telecommunications channels via an electronic-document-management operator.

If a tax agent calculates and pays or remits tax under this Article, that tax agent must file the tax return with the tax authority. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

9. [Paragraph 9 repealed by Federal Law No. 335-FZ of November 27, 2017.]

10. When foreign organizations supply services referred to in paragraph 1 whose place of supply is the Russian Federation, Russian organizations, individual entrepreneurs, and separate subdivisions of foreign organizations in the Russian Federation are tax agents if they are registered with the tax authorities and, under mandate, commission, agency, or similar agreements with the foreign suppliers, act as intermediaries participating directly in settlements with the purchaser. This paragraph does not apply where the services are supplied through a foreign organization's separate subdivision in the Russian Federation. If several intermediaries participate in the settlements, the registered Russian organization, individual entrepreneur, or Russian separate subdivision of a foreign organization that settles directly with the purchaser is the tax agent, regardless of whether it has an agreement with the foreign supplier.

Those tax agents calculate and pay tax under Article 161(5), subject to paragraph 4 of this Article.

Organizations that are entities of the national payment system, and telecommunications operators referred to in Federal Law No. 161-FZ of June 27, 2011, "On the National Payment System," are not treated as intermediaries for purposes of this paragraph when transferring money for services referred to in paragraph 1. [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

10.1. When foreign organizations supply services referred to in paragraph 1 whose place of supply is the Russian Federation to organizations and individual entrepreneurs registered with the tax authorities, including under mandate, commission, agency, or similar agreements, the recipient organizations and individual entrepreneurs calculate and pay tax as tax agents under Article 161(1) and (2), unless paragraph 10 of this Article provides otherwise. This paragraph does not apply where the services are supplied through a foreign organization's separate subdivision in the Russian Federation or where the recipient is a foreign organization registered under Article 83(4.6). [Paragraph 10.1 added by Federal Law No. 323-FZ of July 14, 2022.]

11. The foreign organizations must pay tax arrears and outstanding late-payment interest and fines restored under Article 59(1.1) within one month beginning on the date they register with the tax authority under Article 83(4.6).

[Article 174.2 added by Federal Law No. 244-FZ of July 3, 2016.]

Article 174.3. Special Rules for Calculating and Paying Tax When Eurasian Economic Union Goods Are Sold to Individuals through Electronic Trading Platforms

1. When goods whose place of supply is the Russian Federation under Article 147(1)(4) are sold to individuals through electronic trading platforms, tax is calculated and paid by:

  1. organizations formed under the law of a Eurasian Economic Union member state other than the Russian Federation, and individuals registered as individual entrepreneurs under the law of such a member state, that sell goods through electronic trading platforms they own, hereinafter in this Article "foreign sellers." This does not include sales through Russian separate subdivisions of organizations formed under the law of other Union member states;
  2. tax agents that are organizations formed under the law of a Eurasian Economic Union member state other than the Russian Federation, and individuals registered as individual entrepreneurs under the law of such a member state, where their electronic trading platforms are used under commission, agency, mandate, or similar agreements to sell goods of organizations formed under the law of Union member states and individuals registered there as individual entrepreneurs, hereinafter in this Article "foreign intermediaries"; and
  3. tax agents that are Russian organizations or individual entrepreneurs where their electronic trading platforms are used under commission, agency, or mandate agreements to sell goods of organizations formed under the law of a Eurasian Economic Union member state other than the Russian Federation and individuals registered there as individual entrepreneurs, hereinafter in this Article "Russian intermediaries."

2. When foreign sellers or foreign or Russian intermediaries sell to individual purchasers goods whose place of supply is the Russian Federation under Article 147(1)(4), the tax base is determined on the final day of the tax period in which full or partial payment for the goods is received. The tax base is the VAT-inclusive value of the goods determined from their actual sale prices. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

For purposes of this Article, the foreign-currency value of the goods is converted into rubles at the exchange rate of the Central Bank of the Russian Federation established for the final day of the tax period in which full or partial payment is received.

If previously sold goods are returned or an individual purchaser rejects delivery of paid goods, the foreign seller or foreign intermediary may use the tax it calculated on those goods to reduce tax payable for the tax period in which the goods' value is refunded to the purchaser in full or in part. If that calculated tax exceeds tax otherwise payable for the period, the positive difference may reduce tax payable by the foreign seller or foreign intermediary in subsequent tax periods, but no later than three years after the end of the tax period in which the goods were returned.

3. The foreign sellers and foreign and Russian intermediaries referred to in paragraph 1 calculate tax as the percentage share of the tax base corresponding to a computation tax rate of 18.03 percent or, in Article 164(2) cases, 9.09 percent. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

4. The foreign sellers and foreign intermediaries referred to in paragraph 1 must pay tax no later than the 28th day of the month following the expired tax period.

5. Tax presented to foreign sellers or foreign intermediaries required to register with the tax authorities under Article 83(4.6), other than tax presented to their separate subdivisions in the Russian Federation, upon acquisition in the Russian Federation of goods, work, services, or fixed or intangible assets, or actually paid upon importation of those items into the Russian Federation and other territories under its jurisdiction, is not deductible.

6. Foreign sellers and foreign intermediaries required to register under Article 83(4.6) must file a tax return electronically with the tax authority through the taxpayer's personal account, in the format referred to in Article 174.2(8), no later than the 25th day of the month following the expired tax period. During a period in which they cannot use the taxpayer's personal account to submit documents, information, or data under the third textual paragraph of Article 11.2(3), they must file through telecommunications channels via an electronic-document-management operator.

Russian intermediaries referred to in paragraph 1(3) pay tax and file the tax return prescribed by Article 174 under the procedure and within the time limits established by Article 174.

7. Foreign sellers and foreign intermediaries referred to in this Article must pay outstanding debt restored under Article 59(1.1) within one month beginning on the date they register with the tax authority under Article 83(4.6).

[Article 174.3 added by Federal Law No. 100-FZ of May 29, 2024.]

Article 175

[Article 175 deleted by Federal Law No. 57-FZ of May 29, 2002.]

Article 176. Procedure for Refunding Tax

1. If deductions for a tax period exceed the aggregate tax calculated on transactions treated as taxable objects under Article 146(1)(1)-(3), the resulting difference must be refunded to the taxpayer under this Article.

After the taxpayer files a tax return, the tax authority verifies the justification for the amount claimed for refund during a desk audit under Article 88, unless this paragraph provides otherwise.

Taxpayers referred to in Article 176.1(2)(6) exercise their right to refund under Article 176.1.

2. Within seven days after the audit ends, the tax authority must adopt a decision refunding the corresponding amounts if the desk audit did not identify a violation of tax-and-levy legislation.

3. If a desk audit identifies a violation of tax-and-levy legislation, the authorized tax-authority officials must prepare a tax audit report under Article 100.

The head or deputy head of the tax authority conducting the audit must consider the report, other desk-audit materials documenting the violations, and objections submitted by the taxpayer or its representative, and adopt a decision under Article 101.

After considering the desk-audit materials, the head or deputy head adopts a decision holding the taxpayer liable for a tax violation or refusing to hold it liable.

At the same time, the tax authority adopts:

4. Within five days after adopting the relevant decision, the tax authority must inform the taxpayer in writing of its decision to refund in full or in part or to deny the refund.

The communication may be delivered personally against acknowledgment of receipt to the head of the organization, the individual entrepreneur, or their representatives, or by another means confirming the fact and date of receipt.

5. In the cases and under the procedure established by Article 176.1, taxpayers may use the application-based VAT refund procedure.

[Article 176 as amended by Federal Law No. 263-FZ of July 14, 2022.]

Article 176.1. Application-Based VAT Refund Procedure

1. Unless this paragraph provides otherwise, the application-based VAT refund procedure is the refund, under this Article, of tax claimed for refund in a tax return before completion of the Article 88 desk audit conducted on the basis of that return. [As amended by Federal Laws No. 470-FZ of December 29, 2020, and No. 263-FZ of July 14, 2022.]

For taxpayers referred to in paragraph 2(6), it is the refund under this Article of tax claimed in a return for a tax period of a year for which tax monitoring is or was conducted. [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020; as amended by Federal Law No. 263-FZ of July 14, 2022.]

2. The following persons may use the application-based VAT refund procedure:

  1. taxpayer organizations whose aggregate VAT, excise tax, corporate profit tax, and mineral extraction tax paid during the three calendar years preceding the year of application is at least 2 billion rubles, excluding tax paid in connection with goods moved across the Russian border or as a tax agent. Such a taxpayer may use the procedure only if at least three years have elapsed between its formation and filing of the tax return and, on the application date, no insolvency or bankruptcy proceedings have been commenced against it under Russian insolvency and bankruptcy legislation; [As amended by Federal Laws No. 306-FZ of November 27, 2010, No. 397-FZ of December 29, 2015, No. 302-FZ of August 3, 2018, and No. 389-FZ of July 31, 2023.]
  2. taxpayers filing a return claiming a refund where a valid bank guarantee or guarantees submitted by one or more guarantors under Article 74.1 secure in full the obligation to repay the claimed tax to the budget.

The guarantor must send the bank guarantee to the tax authority no later than the day following its issuance.

The bank guarantee or guarantees must obligate the guarantor or guarantors, upon demand by the tax authority, to pay to the budget on the taxpayer's behalf any tax it received in excess through the application-based procedure if the decision refunding tax under that procedure is revoked in full or in part in the cases established by this Article; [Subparagraph 2 as amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. [Subparagraph 3 added by Federal Law No. 380-FZ of November 29, 2014; repealed by Federal Law No. 611-FZ of December 19, 2023.]
  2. [Subparagraph 4 added by Federal Law No. 214-FZ of July 13, 2015; repealed by Federal Law No. 611-FZ of December 19, 2023.]
  3. taxpayers whose tax-payment duty is secured by a suretyship under Article 74 obligating one or more sureties, upon demand by the tax authority, to pay to the budget on the taxpayer's behalf any tax it received in excess through the application-based procedure if the decision refunding tax under that procedure is revoked in full or in part in the cases established by this Article; [Subparagraph 5 added by Federal Law No. 401-FZ of November 30, 2016; as amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]
  4. taxpayers subject to tax monitoring on the filing date of the return referred to in paragraph 1; [Subparagraph 6 added by Federal Law No. 470-FZ of December 29, 2020.]
  5. taxpayer organizations producing a vaccine for preventing the novel coronavirus infection where information on the organization is stated in the vaccine's registration certificate; [Subparagraph 7 added by Federal Law No. 306-FZ of July 2, 2021.]
  6. taxpayers that, on the application date, simultaneously satisfy the following requirements:

Taxpayers referred to in this subparagraph may use the application-based VAT refund procedure for tax periods in 2022-2026. [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

This subparagraph applies subject to paragraph 2.2.

[Subparagraph 8 added by Federal Law No. 67-FZ of March 26, 2022.]

2.1. For purposes of paragraph 2(5), a surety must:

  1. be a Russian organization;
  2. have paid, during the three years preceding the year in which the application to enter into the suretyship agreement is submitted, aggregate VAT, excise tax, corporate profit tax, and mineral extraction tax of at least 2 billion rubles, excluding tax paid in connection with goods moved across the Russian border or as a tax agent; [As amended by Federal Law No. 302-FZ of August 3, 2018.]
  3. on the application date, have aggregate obligations under effective suretyship agreements entered into under this Code, including the agreement referred to in paragraph 2(5) for the taxpayer, not exceeding 50 percent of the surety's net asset value as of December 31 of the calendar year preceding the application year; [As amended by Federal Law No. 302-FZ of August 3, 2018.]
  4. not be undergoing reorganization or liquidation on the application date;
  5. not be subject on that date to commenced insolvency or bankruptcy proceedings under Russian insolvency and bankruptcy legislation; and
  6. have a positive or zero unified tax account balance on that date. [As amended by Federal Laws No. 302-FZ of August 3, 2018, and No. 263-FZ of July 14, 2022.]

[Paragraph 2.1 added by Federal Law No. 401-FZ of November 30, 2016.]

2.2. A taxpayer referred to in paragraph 2(8) may use the application-based VAT refund procedure without the bank guarantee or suretyship referred to in paragraph 2(2) and (5) for a claimed amount not exceeding the aggregate tax and social insurance contributions it paid for the calendar year preceding the application year, excluding tax paid in connection with goods moved across the Russian border or as a tax agent.

If tax claimed for refund for a tax period exceeds those aggregate taxes and contributions, the taxpayer may use the procedure for the excess only upon submitting a valid bank guarantee or suretyship referred to in paragraph 2(2) and (5).

[Paragraph 2.2 added by Federal Law No. 67-FZ of March 26, 2022.]

3. [Paragraph 3 repealed by Federal Law No. 389-FZ of July 31, 2023.]

4. The requirements for a bank guarantee referred to in this Article, and the procedure for its submission by the guarantor, are established under Article 74.1 subject to the following special rules:

  1. the bank guarantee must expire no earlier than 10 months after the tax return or amended tax return claiming the refund is filed; and
  2. the amount of the bank guarantee or guarantees must secure in full the obligation to repay to the budget the tax claimed for refund under the application-based procedure.

[Paragraph 4 as amended by Federal Law No. 389-FZ of July 31, 2023.]

4.1. Russian tax-and-levy legislation applies to a suretyship agreement subject to the following special rules:

  1. the agreement must expire no earlier than 10 months after the tax return claiming the refund is filed and no later than one year after the agreement is entered into; [As amended by Federal Law No. 401-FZ of November 30, 2016.]
  2. the amount stated in the suretyship agreement or agreements must secure in full the obligation to repay to the budget the tax claimed for refund under the application-based procedure. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph 4.1 added by Federal Law No. 380-FZ of November 29, 2014.]

5. [Paragraph 5 repealed by Federal Law No. 248-FZ of July 23, 2013.]

6. [Paragraph 6 repealed by Federal Law No. 248-FZ of July 23, 2013.]

6.1. In the cases referred to in paragraph 2(3) and (4), the suretyship agreement or agreements must be submitted to the tax authority no later than the paragraph 7 deadline for filing an application to use the application-based VAT refund procedure.

In the paragraph 2(5) case, the suretyship agreement or agreements must be entered into with the tax authority no later than the paragraph 7 deadline for filing an application to use the procedure or an application to replace the suretyship agreement.

[Paragraph 6.1 added by Federal Law No. 245-FZ of July 19, 2011; as amended by Federal Law No. 389-FZ of July 31, 2023.]

7. Taxpayers entitled to use the application-based VAT refund procedure, other than taxpayers referred to in paragraph 2(6), exercise that right by filing an application with the tax authority electronically through telecommunications channels no later than five days after filing the tax return. The taxpayer may state in the application the details of its open bank account for the return of funds, unless this paragraph provides otherwise. [As amended by Federal Laws No. 374-FZ of November 23, 2020, No. 470-FZ of December 29, 2020, No. 565-FZ of December 28, 2022, and No. 389-FZ of July 31, 2023.]

Taxpayers referred to in paragraph 2(6) exercise their right to use the application-based VAT refund procedure by submitting an application to the tax authority electronically through telecommunications channels or, during tax monitoring, through organizational information systems to which the tax authority has been given access. The taxpayer may state in the application the details of its open bank account for the return of funds. [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020; as amended by Federal Laws No. 565-FZ of December 28, 2022, and No. 389-FZ of July 31, 2023.]

In those applications, taxpayers undertake to repay to the budget amounts received in excess under the application-based procedure, including Article 79(9) interest if paid, and to pay interest accrued on those amounts under paragraph 17 if the decision refunding tax under the application-based procedure is revoked in full or in part in the cases established by this Article. [As amended by Federal Laws No. 470-FZ of December 29, 2020, No. 263-FZ of July 14, 2022, and No. 565-FZ of December 28, 2022.]

No later than five days after filing a tax return or amended tax return, the taxpayer may apply to replace a bank guarantee or guarantees submitted for that return with one or more new bank guarantees. This includes a previously filed return for which a decision refunding tax under the application-based procedure has already been adopted. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

No later than five days after filing a tax return or amended tax return, the taxpayer may apply to replace one or more suretyship agreements entered into for that return with one or more new suretyship agreements. This includes a previously filed return for which a decision refunding tax under the application-based procedure has already been adopted. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

If tax claimed for refund in an amended return exceeds tax refunded to the taxpayer under the application-based procedure for the earlier return, the taxpayer may apply to use the procedure for the amount of the excess. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

8. Within five days after the taxpayer files an application to use the application-based VAT refund procedure, the tax authority must verify compliance with paragraphs 2, 4, 4.1, 6.1, and 7, unless the fourth textual paragraph of this paragraph provides otherwise, and adopt either:

If a taxpayer uses the procedure under paragraph 2(2) or (5), those decisions must be adopted within five days after submission of both the application and the bank guarantee or guarantees or suretyship agreement or agreements, provided that the deadlines for submitting those documents were met.

Within five days after the taxpayer applies to replace one or more bank guarantees or suretyship agreements, the tax authority must verify compliance with paragraphs 2, 4, 4.1, 6.1, and 7 and adopt either:

Within five days after adoption, the decisions referred to in this paragraph must be delivered against acknowledgment of receipt to the taxpayer concerned or its representative, or transmitted by another means evidencing the date of receipt. If a decision cannot be delivered or otherwise transmitted by such a means, it must be sent by registered mail to the taxpayer's location or the individual's place of residence.

A decision denying a refund under the application-based procedure and/or denying replacement of a bank guarantee, guarantees, suretyship agreement, or agreements for an earlier return does not alter the procedure or time limits for the desk audit of the filed return.

If a decision denies refund under the application-based procedure, tax is refunded under the procedure and within the time limits in Article 176.

No later than the day following adoption of one of the decisions referred to in this paragraph, the tax authority must notify under Articles 74 and 74.1 the guarantor or guarantors that issued the bank guarantee or guarantees of release from their obligations under those guarantees, and the surety of release from its obligations under the suretyship agreement.

[Paragraph 8 as amended by Federal Law No. 389-FZ of July 31, 2023.]

9. [Paragraph 9 repealed by Federal Law No. 263-FZ of July 14, 2022.]

10. [Paragraph 10 repealed by Federal Law No. 263-FZ of July 14, 2022.]

11. Unless this paragraph provides otherwise, the tax authority verifies the justification for tax claimed for refund during a desk audit conducted on the basis of the return under the procedure and within the time limits in Article 88. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

For a taxpayer referred to in paragraph 2(6), the tax authority verifies the justification for tax claimed in the return during the tax-monitoring period referred to in Article 105.26(5). [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

12. If a desk audit identifies no violation of tax-and-levy legislation, the tax authority must, within seven days after the audit ends, notify the taxpayer electronically through telecommunications channels that the audit has ended and no violation was identified. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Textual paragraph added by Federal Law No. 245-FZ of July 19, 2011; repealed by Federal Law No. 389-FZ of July 31, 2023.]

[Textual paragraph added by Federal Law No. 380-FZ of November 29, 2014; repealed by Federal Law No. 389-FZ of July 31, 2023.]

No later than the day following transmission to the taxpayer of the notice that no violation was identified, the tax authority must notify under Articles 74 and 74.1 the guarantor or guarantors that issued the bank guarantee or guarantees of release from their obligations under those guarantees, and the surety of release from its obligations under the suretyship agreement. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

12.1. If a desk audit identifies a violation of tax-and-levy legislation but the amount already refunded does not exceed the amount refundable as a result of the audit, the tax authority must, within seven days after preparing the desk-audit report or a supplement to that report:

  1. notify under Article 74.1 the guarantor that issued the bank guarantee of release from its obligations under that guarantee; and
  2. notify under Article 74 the surety of release from its obligations under the suretyship agreement.

[Paragraph 12.1 added by Federal Law No. 425-FZ of November 28, 2025.]

13. [Paragraph 13 repealed by Federal Law No. 389-FZ of July 31, 2023.]

14. [Paragraph 14 repealed by Federal Law No. 389-FZ of July 31, 2023.]

15. If tax refunded to a taxpayer under this Article exceeds tax refundable as a result of the desk audit, the tax authority, simultaneously with adopting a decision holding the taxpayer liable for a tax violation or refusing to hold it liable, must adopt a decision revoking in full or in part the decision refunding tax under the application-based procedure. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

If, for a taxpayer referred to in paragraph 2(6), tax refunded under this Article exceeds tax refundable under a reasoned opinion prepared by the tax authority, the tax authority must, simultaneously with preparing the reasoned opinion, adopt a decision revoking in full or in part the refund decision. [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020; as amended by Federal Law No. 263-FZ of July 14, 2022.]

The decision revoking in full or in part a decision refunding tax under the application-based procedure must state: [Textual paragraph added by Federal Law No. 263-FZ of July 14, 2022.]

16. [Paragraph 16 repealed by Federal Law No. 389-FZ of July 31, 2023.]

17. On the basis of a tax-authority decision revoking in full or in part a decision refunding tax under the application-based procedure, or a decision under paragraph 24 revoking the earlier refund decision to the extent that tax refunded under the procedure exceeds tax claimed under the procedure in an amended return, the taxpayer must repay to the Russian budget system amounts received in excess, including Article 79 interest if paid. Interest accrues on amounts repayable by the taxpayer at twice the key rate of the Central Bank of the Russian Federation in effect while the budget funds were used, or at that key rate without doubling in the case referred to in the second textual paragraph of paragraph 15. It accrues from the third calendar day after adoption of the decision refunding tax under the application-based procedure through and including the date on which the revocation decision is adopted. [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

Beginning on the day following adoption of the revocation decision, late-payment interest accrues under Article 75 on the amounts received in excess by the taxpayer under the application-based procedure.

[Paragraph 17 as amended by Federal Law No. 263-FZ of July 14, 2022.]

18. [Paragraph 18 repealed by Federal Law No. 263-FZ of July 14, 2022.]

19. [Paragraph 19 repealed by Federal Law No. 263-FZ of July 14, 2022.]

20. No later than three days after receiving notice from a territorial body of the Federal Treasury that a taxpayer for which a bank guarantee was submitted or a suretyship agreement entered into has repaid the tax stated in the decision revoking in full or in part the refund decision, the tax authority must notify under Articles 74 and 74.1 the guarantor of release from its bank-guarantee obligations and the surety of release from its suretyship obligations. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

21. [Paragraph 21 repealed by Federal Law No. 248-FZ of July 23, 2013.]

22. [Paragraph 22 repealed by Federal Law No. 263-FZ of July 14, 2022.]

23. [Paragraph 23 repealed by Federal Law No. 263-FZ of July 14, 2022.]

24. After a taxpayer files an application under paragraph 7 but before the desk audit ends, it must file an amended tax return under Article 81 subject to this paragraph. For a taxpayer referred to in paragraph 2(6), the amended return must be filed before the tax-monitoring period ends and no later than the date a reasoned opinion is prepared. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

If the taxpayer files the amended return before a decision referred to in the second or third textual paragraph of paragraph 8 is adopted, no such decision is adopted on the earlier return. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

If the taxpayer files the amended return after the tax authority adopts a decision refunding tax under the application-based procedure but before the desk audit ends, that decision on the earlier return must be revoked in full or in part no later than ten days after the amended return is filed, unless this paragraph provides otherwise. For a taxpayer referred to in paragraph 2(6), this rule applies if the amended return is filed before the tax-monitoring period ends and no later than the date a reasoned opinion is prepared. No later than the day following adoption of the revocation decision, the tax authority must notify the taxpayer. Amounts received in excess under the application-based procedure must be repaid with the interest referred to in paragraph 17. [As amended by Federal Laws No. 470-FZ of December 29, 2020, No. 565-FZ of December 28, 2022, and No. 389-FZ of July 31, 2023.]

The refund decision is not revoked if, on the filing date of an amended return filed before the desk audit of the earlier return ends, tax refunded under the application-based procedure is equal to or less than tax claimed under that procedure in the amended return. For a taxpayer referred to in paragraph 2(6), the amended return must be filed before the tax-monitoring period ends and no later than the date a reasoned opinion is prepared. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

If tax refunded under the application-based procedure exceeds tax claimed under that procedure in an amended return filed before the desk audit of the earlier return ends, the refund decision is not revoked to the extent of the amount claimed in the amended return. The tax authority must, no later than ten days after the amended return is filed, adopt a decision revoking the refund decision to the extent of the excess. For a taxpayer referred to in paragraph 2(6), the amended return must be filed before the tax-monitoring period ends and no later than the date a reasoned opinion is prepared. Tax received in excess under the application-based procedure must be repaid with the interest referred to in paragraph 17. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

The fourth and fifth textual paragraphs of this paragraph do not apply if: [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

No later than five days after the paragraph 8 period for the tax authority to verify compliance with paragraphs 2, 4, 4.1, 6.1, and 7 expires, the tax authority must: [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

25. The federal tax authority approves the forms, completion procedures, formats, and procedures for electronically filing with the tax authority the applications referred to in this Article. [Paragraph 25 added by Federal Law No. 389-FZ of July 31, 2023.]

[Article added by Federal Law No. 318-FZ of December 17, 2009.]

Article 177. Time Limits and Procedure for Paying Tax When Goods Are Imported into the Russian Federation and Other Territories under Its Jurisdiction

1. This Chapter establishes the time limits and procedure for paying tax upon importation of goods into the Russian Federation and other territories under its jurisdiction, taking account of Eurasian Economic Union customs law and Russian customs legislation.

2. The Treaty on the Eurasian Economic Union of May 29, 2014 establishes the time limits and procedure for paying tax when goods are imported from another Eurasian Economic Union member state into the Russian Federation and other territories under its jurisdiction, subject to this paragraph.

If such goods are imported with a document on the expected delivery of goods under the Federal Law "On the National System for Confirming Expected Delivery of Goods and on Amendments to Certain Legislative Acts of the Russian Federation," the import-tax payment duty determined under the Treaty on the Eurasian Economic Union is treated as performed to the extent of the security payment that has been paid, does not exceed the tax, is stated in the expected-delivery document, and is claimed by the taxpayer in its return for indirect taxes, VAT and excise taxes, on goods imported into Russia from another Union member state. The duty is treated as performed or partly performed on the date that return is filed with the tax authority, but not before the tax-payment deadline under the Treaty.

If tax calculated on the imported goods is less than the security payment stated in the expected-delivery document, the excess security payment is accounted for under Article 11.3(5)(3).

If the documented importation does not occur, the security payment attributable to those goods may be stated in the indirect-tax return for the period in which the taxpayer incurred tax-payment duties on other imports, but no later than three years after the expected-delivery document was generated. The amount stated may not exceed the tax in that document on the goods whose importation did not occur and is accounted for under Article 11.3(5)(3).

[Article 177 as amended by Federal Law No. 102-FZ of April 17, 2026.]

Article 178

[Article 178 repealed by Federal Law No. 65-FZ of June 6, 2003.]

Chapter 22. Excise Taxes

Article 179. Taxpayers

1. The following are excise-tax taxpayers, hereinafter in this Chapter "taxpayers": [As amended by Federal Law No. 166-FZ of December 29, 2000.]

  1. organizations;
  2. individual entrepreneurs; and
  3. persons treated as taxpayers in connection with goods moved across the customs border of the Eurasian Economic Union, as determined under Union law and Russian customs legislation. [As amended by Federal Law No. 323-FZ of November 23, 2015.]

2. Organizations and other persons referred to in this Article are taxpayers if they conduct transactions taxable under this Chapter. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

Article 179.1

[Article 179.1 added by Federal Law No. 110-FZ of July 24, 2002; repealed by Federal Law No. 134-FZ of July 26, 2006.]

Article 179.2. Certificates of Registration of an Organization Conducting Transactions in Ethyl Alcohol

[Heading as amended by Federal Law No. 326-FZ of September 29, 2019.]

1. Certificates of registration of an organization conducting transactions in ethyl alcohol, hereinafter in this Article a "certificate," are issued to organizations conducting the following activities:

  1. production of non-alcohol-containing products for which denatured ethyl alcohol is used as a raw material or during production: a certificate for production of non-alcohol-containing products;
  2. production of alcohol-containing perfumery and cosmetic products in metal aerosol packaging for which ethyl alcohol is used as a raw material: a certificate for production of those products;
  3. production of alcohol-containing perfumery and cosmetic products in small containers for which ethyl alcohol is used as a raw material: a certificate for production of those products. Small-container products are products having an ethyl-alcohol volume fraction not exceeding 80 percent and bottled in containers no larger than 100 ml; products having a fraction not exceeding 90 percent, bottled in containers no larger than 100 ml, and having a spray dispenser on the bottle; or products having a fraction not exceeding 90 percent and bottled in containers no larger than 3 ml;
  4. production of alcohol-containing household chemical products in metal aerosol packaging: a certificate for production of those products;
  5. production of medicines, medicinal products, and/or medical devices registered under Eurasian Economic Union law and/or Russian legislation and included in lists approved by the federal health-policy and regulatory authority under criteria and a procedure established by the Russian Government, hereinafter in this Chapter the "pharmaceutical-product lists," where the pharmaceutical substance ethyl alcohol or ethanol, hereinafter the "pharmaceutical substance of ethyl alcohol," is used as a raw material or during production: a certificate for production of pharmaceutical products; [As amended by Federal Law No. 176-FZ of July 12, 2024.]
  6. production of alcohol-containing nonfood products in the form of a gel or gel-based cream, or cream gel, for which ethyl alcohol is used as a raw material or during production: a certificate for production of alcohol-containing nonfood products; [Subparagraph 6 added by Federal Law No. 321-FZ of October 15, 2020.]
  7. production of alcohol-containing printing inks for which denatured ethyl alcohol is used as a raw material: a certificate for production of alcohol-containing printing inks; [Subparagraph 7 added by Federal Law No. 267-FZ of July 14, 2022.]
  8. production of high-octane motor gasoline, having a research octane number of 92 or higher, for which denatured ethyl alcohol is used as a raw material: a certificate for production of motor gasoline. [Subparagraph 8 added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 1 as amended by Federal Law No. 326-FZ of September 29, 2019.]

2. A certificate must state:

  1. the name of the tax authority that issued it;
  2. the organization's full and abbreviated names, its location, and the address or place of actual activity where it conducts the activity referred to in paragraph 1;
  3. the taxpayer identification number, or INN;
  4. the type of activity;
  5. particulars of documents substantiating ownership, a right of economic management, or a right of operational management of production capacity, and the location of that capacity. For purposes of this Chapter, production capacity comprises structures, technological units, and equipment; [As amended by Federal Laws No. 326-FZ of September 29, 2019, and No. 321-FZ of October 15, 2020.]
  6. particulars of documents substantiating ownership, a right of economic management, or a right of operational management of ethyl-alcohol storage capacity, and the location of that capacity, where paragraph 4 requires the organization to have such capacity; [As amended by Federal Law No. 326-FZ of September 29, 2019.]
  7. [Subparagraph 7 repealed by Federal Law No. 326-FZ of September 29, 2019.]
  8. the types of goods for which ethyl alcohol is used as a raw material or during production; [As amended by Federal Law No. 326-FZ of September 29, 2019.]
  9. the certificate's registration number and issue date.

3. The federal tax authority approves: the form of certificate for each activity referred to in paragraph 1; the taxpayer's application form; the forms of tax-authority decisions issuing or refusing to issue, suspending or reinstating, and cancelling a certificate; and the administrative regulations for providing the state service of issuing a certificate. [As amended by Federal Law No. 269-FZ of September 30, 2013.]

4. Certificates are issued if the organization satisfies the following requirements:

  1. for a certificate to produce non-alcohol-containing products, it owns or holds under a right of economic management or operational management capacity to produce, store, and release such products using denatured ethyl alcohol as a raw material or during production;
  2. for a certificate to produce alcohol-containing perfumery and cosmetic products in metal aerosol packaging, it holds on one of those bases capacity to store ethyl alcohol and to produce, store, and release those products using ethyl alcohol as a raw material;
  3. for a certificate to produce alcohol-containing perfumery and cosmetic products in small containers, it holds on one of those bases capacity to store ethyl alcohol and to produce, store, and release those products, provided that ethyl alcohol is used as a raw material;
  4. for a certificate to produce alcohol-containing household chemical products in metal aerosol packaging, it holds on one of those bases capacity to store ethyl alcohol and to produce, store, and release those products using ethyl alcohol as a raw material;
  5. for a certificate to produce pharmaceutical products, it holds on one of those bases capacity to produce, store, and release medicines, medicinal products, and/or medical devices in the pharmaceutical-product lists for which the pharmaceutical substance of ethyl alcohol is used as a raw material or during production. It must also hold any license required by Russian legislation to produce those products or devices, and the license must not have terminated or been suspended.

For purposes of this Chapter, medicines and/or medicinal products that contain no ethyl alcohol or have an ethyl-alcohol volume fraction not exceeding 20 percent, and medical devices, are treated as included in the relevant pharmaceutical-product lists without needing to be stated separately in those lists;

[Subparagraph 5 as amended by Federal Law No. 176-FZ of July 12, 2024.]

  1. for a certificate to produce alcohol-containing nonfood products, it holds on one of those bases capacity to store ethyl alcohol and to produce, store, and release gel or gel-based-cream products using ethyl alcohol as a raw material or during production; [Subparagraph 6 added by Federal Law No. 321-FZ of October 15, 2020.]
  2. for a certificate to produce alcohol-containing printing inks, it holds on one of those bases capacity to store denatured ethyl alcohol and to produce and store those inks using denatured ethyl alcohol as a raw material; [Subparagraph 7 added by Federal Law No. 267-FZ of July 14, 2022.]
  3. for a certificate to produce motor gasoline, it holds a certificate of registration of a person conducting petroleum-feedstock-processing transactions. [Subparagraph 8 added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 4 as amended by Federal Law No. 326-FZ of September 29, 2019.]

4.1. To obtain a certificate, an organization must submit to the tax authority:

  1. an application for a certificate;
  2. copies of documents substantiating ownership, a right of economic management, or a right of operational management of the paragraph 4 capacity needed for the proposed activity;
  3. a copy of any license required by current legislation for the paragraph 1 activity, or the license grant date and registration number if the license is evidenced by an entry in the license register or the consolidated state register of licenses issued, suspended, and cancelled for production and circulation of ethyl alcohol and alcoholic and alcohol-containing products; [As amended by Federal Law No. 383-FZ of November 29, 2021.]
  4. a list of products produced, stating each state-registration-certificate number or registration number where Russian legislation and/or Eurasian Economic Union law requires state registration. If registration is not required, the organization must instead submit copies of the documents under which the product is made, including technical specifications, regulations, and information on product components stating the rates at which ethyl alcohol is used as a raw or auxiliary material.

During a desk audit or tax monitoring, the tax authority may demand from the taxpayer documents containing information on use of ethyl alcohol as a raw or auxiliary material in production.

[Subparagraph 4 added by Federal Law No. 321-FZ of October 15, 2020; as amended by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph 4.1 added by Federal Law No. 326-FZ of September 29, 2019.]

4.2. A certificate takes effect on the first day of the tax period in which the organization submitted the application and copies of all paragraph 4.1 documents on whose basis it was issued. [Paragraph 4.2 added by Federal Law No. 326-FZ of September 29, 2019.]

4.3. No later than 30 calendar days after the organization submits the application and copies of all paragraph 4.1 documents, the tax authority must issue the certificate or send the taxpayer written notice refusing issuance and stating the reason. [Paragraph 4.3 added by Federal Law No. 326-FZ of September 29, 2019.]

4.4. The tax authority refuses to issue a certificate if:

  1. the application does not conform to the prescribed form;
  2. the applicant organization fails to submit all required copies of documents; or
  3. the submitted documents or copies contain inaccurate information.

[Paragraph 4.4 added by Federal Law No. 326-FZ of September 29, 2019.]

4.5. An organization holding a certificate must submit with its excise-tax return copies of documents substantiating the occurrence during the tax period of:

  1. termination of its ownership, right of economic management, or right of operational management of paragraph 4 property and/or termination of a license required under current legislation to produce medicines, medicinal products, and/or medical devices;
  2. acquisition of ownership, a right of economic management, or a right of operational management of paragraph 4 property;
  3. a change in particulars of paragraph 4.1 documents and/or documents substantiating the right referred to in subparagraph 2; or
  4. a change in types of goods for which the organization uses ethyl alcohol as a raw material or during production and/or in the documents under which they are made. [As amended by Federal Law No. 321-FZ of October 15, 2020.]

[Paragraph 4.5 added by Federal Law No. 326-FZ of September 29, 2019.]

5. The tax authority must suspend a certificate from the first day of the tax period in which it establishes at least one of the following:

  1. the organization failed to comply with tax-and-levy legislation in calculating or paying excise tax;
  2. a license required by current Russian legislation for the corresponding paragraph 1 activity was suspended or terminated; or
  3. the organization failed to submit documents referred to in paragraph 4.5.

[Paragraph 5 as amended by Federal Law No. 326-FZ of September 29, 2019.]

5.1. When suspending a certificate, the tax authority must establish in its decision a period for correcting the circumstances on which the suspension is based. That period may not exceed six months after the decision enters into force.

The organization must notify the issuing tax authority in writing that it has corrected those circumstances. Within ten working days after receiving the notice, the tax authority must decide to reinstate or cancel the certificate and notify the organization in writing.

A decision reinstating the certificate takes effect on the date it is adopted by the issuing tax authority.

[Paragraph 5.1 added by Federal Law No. 326-FZ of September 29, 2019.]

5.2. The tax authority cancels a certificate if:

  1. the organization submits an application for cancellation in any form;

  2. the period established by the tax authority for correcting the circumstances expires without the organization whose certificate was suspended having corrected all circumstances on which the suspension was based;

  3. the organization's name changes;

  4. the organization's location changes;

  5. the location of production capacity or ethyl-alcohol storage capacity stated in the certificate or in documents submitted under paragraph 4.5 changes;

  6. ownership, the right of economic management, or the right of operational management of all ethyl-alcohol storage capacity stated in the certificate or paragraph 4.5 documents terminates;

  7. ownership, the right of economic management, or the right of operational management of all production capacity stated in the certificate or paragraph 4.5 documents terminates, and/or a license required by current legislation to produce medicines, medicinal products, and/or medical devices terminates;

  8. the organization produces goods using ethyl alcohol as a raw material or during production whose types are not stated in the certificate or paragraph 4.5 documents, other than medicines, medical devices, and medicinal products treated as excisable goods for purposes of this Chapter; [As amended by Federal Law No. 176-FZ of July 12, 2024.]

  9. the organization transfers the certificate to another person.

[Paragraph 5.2 added by Federal Law No. 326-FZ of September 29, 2019.]

5.3. A tax-authority decision cancelling a certificate takes effect on its adoption date, subject to the following special rules:

  1. in the paragraph 5.2(1) case, the certificate is cancelled from the date stated in the application;
  2. in a paragraph 5.2(2)-(7) case, the certificate is cancelled from the date the corresponding circumstance occurs; 2.1. in the paragraph 5.2(8) case, the certificate is cancelled from the date the tax authority adopts the cancellation decision; [Subparagraph 2.1 added by Federal Law No. 176-FZ of July 12, 2024.]
  3. in the paragraph 5.2(9) case, the certificate is cancelled from the first day of the tax period in which the corresponding circumstance occurs. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph 5.3 added by Federal Law No. 326-FZ of September 29, 2019.]

6. If a certificate is cancelled under paragraph 5.2, the organization may apply for a new certificate. If the organization loses its certificate, it may apply to the tax authority for a duplicate. [As amended by Federal Laws No. 326-FZ of September 29, 2019, and No. 321-FZ of October 15, 2020.]

7. Within three days after adopting the relevant decision, the issuing tax authority must notify the organization that its certificate has been suspended or cancelled.

8. [Paragraph 8 repealed by Federal Law No. 269-FZ of September 30, 2013.]

9. Information on certificates issued, suspended, or cancelled under this Article must be published in electronic digital form in the federal tax authority's public information system. The federal tax authority determines the publication procedure. [Paragraph 9 added by Federal Law No. 374-FZ of November 23, 2020.]

[Article added by Federal Law No. 107-FZ of July 21, 2005.]

Article 179.3. Certificates of Registration of a Person Conducting Transactions in Straight-Run Gasoline

1. Certificates of registration of a person conducting transactions in straight-run gasoline, hereinafter in this Article a "certificate," are issued to organizations and individual entrepreneurs conducting the following activities:

For purposes of this Chapter, petrochemical products, other than the excisable goods listed in Article 181(1), are:

[Paragraph 1 as amended by Federal Law No. 335-FZ of November 27, 2017.]

2. A certificate must state:

  1. the name of the issuing tax authority;
  2. the organization's full and abbreviated names, or the individual entrepreneur's surname, given name, and patronymic; the organization's location or the entrepreneur's place of residence; and the address or place of actual activity where the paragraph 1 activities are conducted;
  3. the taxpayer identification number, or INN;
  4. the type of activity;
  5. particulars of documents substantiating ownership of production capacity, or possession or use of that capacity on another lawful basis where 100 percent of the applicant organization's charter or pooled capital or fund consists of the contribution or interest of the organization owning the production capacity, and the location of that capacity;
  6. particulars of an agreement under which the taxpayer provides services processing oil, gas condensate, associated petroleum gas, natural gas, oil shale, coal, other raw materials, or products of their processing to produce straight-run gasoline, if such an agreement exists;
  7. particulars of an agreement with an organization producing petrochemical products for services processing straight-run gasoline, if such an agreement exists; and
  8. the certificate's registration number and issue date.

3. The federal tax authority approves: the form of certificate for each paragraph 1 activity; the taxpayer's application form; the forms of tax-authority decisions issuing or refusing to issue, suspending or reinstating, and cancelling a certificate; and the administrative regulations for providing the state service of issuing a certificate. [As amended by Federal Law No. 269-FZ of September 30, 2013.]

4. A certificate is issued to an organization or individual entrepreneur that satisfies the following requirements:

No later than 30 calendar days after the taxpayer submits its application and copies of the documents required by this Article, the tax authority must issue the certificate or notify the applicant in writing of a refusal and its reasons. Unless this Article provides otherwise, an applicant must submit an application, information on the production capacity required for the proposed activity, and copies of documents substantiating its ownership of that capacity or its right of economic management and/or operational management of the property assigned to it.

To obtain a certificate for producing straight-run gasoline, an organization or individual entrepreneur processing crude oil, gas condensate, associated petroleum gas, natural gas, oil shale, coal, other raw materials, or their processed products may submit, instead of documents substantiating ownership, economic management, and/or operational management of straight-run-gasoline production capacity, a certified copy of the processing-services agreement bearing a notation from the tax authority at the processor's location. That notation is placed when a copy of the agreement is submitted to the tax authority at the organization's location or the individual entrepreneur's place of residence.

To obtain a certificate for processing straight-run gasoline, an organization or individual entrepreneur owning the raw materials may submit, instead of documents substantiating ownership or possession or use on another lawful basis, where 100 percent of the applicant organization's charter or pooled capital or fund consists of the contribution or interest of the organization owning the production capacity, of capacity for producing, storing, and releasing petrochemical products, a certified copy of its straight-run-gasoline processing-services agreement with an organization producing petrochemical products, bearing a notation from the tax authority at that organization's location. The notation is placed when a copy of the agreement is submitted to the tax authority at the location or place of residence of the organization or entrepreneur producing petrochemical products.

A certificate may also be issued to an applicant if the required production capacity is owned by an organization in which the applicant holds more than 50 percent of the charter or pooled capital or fund of a limited-liability company or voting shares of a joint-stock company. The applicant must submit documents substantiating that organization's rights to possess, use, and dispose of the property and the applicant's ownership of that interest or corresponding number of voting shares.

A certificate takes effect on the first day of the tax period in which the taxpayer submitted the application and copies of the documents on whose basis the certificate was issued. [Textual paragraph added by Federal Law No. 366-FZ of November 24, 2014.]

5. The tax authorities suspend a certificate if:

When suspending a certificate, the tax authority must establish a period for correcting the violations. The period may not exceed six months. If the violations are not corrected within that period, the certificate is cancelled.

The certificate holder must notify the issuing tax authority in writing that it has corrected the violations. Within three days after receiving the notice, the issuing tax authority must decide to reinstate the certificate or refuse reinstatement and notify the holder in writing.

The certificate's term is not extended by the suspension period.

The tax authorities cancel a certificate if:

6. If a certificate is cancelled under paragraph 5, or if the organization or individual entrepreneur loses it, the organization or entrepreneur may apply for a new certificate.

7. Within three days after adopting the relevant decision, the issuing tax authority must notify the organization or individual entrepreneur in writing that the certificate has been suspended or cancelled.

[Article 179.3 added by Federal Law No. 134-FZ of July 26, 2006.]

Article 179.4. Certificate of Registration of a Person Conducting Transactions in Benzene, Paraxylene, or Orthoxylene

1. A certificate of registration of a person conducting transactions in benzene, paraxylene, or orthoxylene, hereinafter in this Article a "certificate," is issued to organizations and individual entrepreneurs producing petrochemical products, including under an agreement for services producing petrochemical products for those persons, where benzene, paraxylene, or orthoxylene owned by them is used as a raw material, including at an intermediate stage of a continuous technological production process.

2. A certificate must state:

  1. the name of the issuing tax authority;
  2. the organization's full and abbreviated names, or the individual entrepreneur's surname, given name, and patronymic; its location or place of residence; and the address or place of actual activity where the paragraph 1 activity is conducted;
  3. the taxpayer identification number, or INN;
  4. particulars of documents substantiating ownership, possession, and/or use of production capacity, and its location;
  5. particulars of the agreement for services producing petrochemical products for the taxpayer; and
  6. the certificate's registration number and issue date.

3. The federal tax authority approves the certificate form, the taxpayer's application form, the forms of tax-authority decisions issuing or refusing to issue, suspending or reinstating, and cancelling a certificate, and the administrative regulations for providing the state service of issuing a certificate.

4. A certificate is issued if the organization or individual entrepreneur, or an organization in which the applicant holds more than 50 percent of the charter or pooled capital or fund of a limited-liability company or voting shares of a joint-stock company, owns, possesses, and/or uses production capacity for petrochemical products in which benzene, paraxylene, or orthoxylene is used as a raw material, including at an intermediate stage of a continuous technological production process. A certificate may also be issued if the taxpayer has an agreement with an organization directly conducting that production for services producing petrochemical products using benzene, paraxylene, or orthoxylene in that manner.

No later than 30 calendar days after the taxpayer submits its application and copies of the documents required by this Article, the tax authority must issue the certificate or send the taxpayer written notice refusing issuance and stating the reason.

To obtain a certificate, the taxpayer must submit an application and one of the following:

A certificate may also be issued if the required production capacity is owned, possessed, and/or used by an organization in which the applicant holds more than 50 percent of the charter or pooled capital or fund of a limited-liability company or voting shares of a joint-stock company. The applicant must submit documents substantiating the rights to the production capacity and its ownership of that interest or corresponding number of voting shares.

A certificate takes effect on the first day of the tax period in which the taxpayer submitted the application and copies of the documents on whose basis it was issued.

5. The tax authorities suspend a certificate if:

For purposes of this Chapter, measuring instruments are technical means intended for the relevant measurements and satisfying the metrological and technical requirements established by Russian legislation on uniformity of measurement. [Textual paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

When suspending a certificate, the tax authority must establish a period for correcting the violations. The period may not exceed six months. If the violations are not corrected within that period, the certificate is cancelled.

The certificate holder must notify the issuing tax authority in writing that it has corrected the violations. Within three days after receiving that notice, the issuing tax authority must decide to reinstate or cancel the certificate and notify the organization or individual entrepreneur in writing.

6. The tax authorities cancel a certificate if:

  1. the organization or individual entrepreneur submits an application;
  2. the period established for correcting the violations expires without the certificate holder having corrected them;
  3. the organization's name, or the individual entrepreneur's surname, given name, or patronymic, changes;
  4. the organization's location or the individual entrepreneur's place of residence changes; or
  5. ownership, possession, and/or use of all capacity stated in the certificate terminates, or the agreement for services producing petrochemical products terminates.

7. If a certificate is cancelled under paragraph 6, or if the organization or individual entrepreneur loses it, the organization or entrepreneur may apply for a new certificate.

8. Within three days after adopting the relevant decision, the issuing tax authority must notify the organization or individual entrepreneur in writing that the certificate has been suspended or cancelled.

[Article 179.4 added by Federal Law No. 366-FZ of November 24, 2014.]

Article 179.5. Certificate of Registration of an Organization Conducting Transactions in Middle Distillates

1. A certificate of registration of an organization conducting transactions in middle distillates, hereinafter in this Article a "certificate," is issued to a Russian organization that owns or holds on another lawful basis property of one of the following types:

  1. sea-going vessels, inland-waterway vessels, and/or mixed river-sea vessels used for navigation or merchant shipping, hereinafter in this Chapter "watercraft," that are entitled to sail under the State Flag of the Russian Federation; [As amended by Federal Law No. 101-FZ of April 5, 2016.]
  2. installations and/or structures consisting of fixed or floating mobile drilling rigs or platforms, offshore floating or mobile platforms, offshore fixed platforms and other facilities, and subsea structures including wells, flexibly or permanently fixed in accordance with their design documentation at their location in Russian internal sea waters, the territorial sea, the continental shelf, the exclusive economic zone, or the Russian part or sector of the bed of the Caspian Sea;
  3. property directly used to produce electricity and/or heat by converting thermal energy generated by combustion of middle distillates into electricity and/or by using that thermal energy to change the thermodynamic parameters of a heat-transfer medium. [Subparagraph 3 added by Federal Law No. 255-FZ of July 30, 2019.]

2. A certificate must state:

  1. the name of the issuing tax authority;
  2. the organization's full and abbreviated names, its location, and its address or place of actual activity;
  3. the taxpayer identification number, or INN; and
  4. the certificate's registration number and issue date.

3. The federal tax authority approves the certificate form, the taxpayer's application form, the forms of tax-authority decisions issuing or refusing to issue, suspending or reinstating, and cancelling a certificate, and the administrative regulations for providing the state service of issuing a certificate.

4. To obtain a certificate, the taxpayer must submit an application and the following documents:

  1. for watercraft:
  1. for installations and structures referred to in paragraph 1(2), copies of documents substantiating ownership, possession, use, and/or disposal of them;
  2. for property referred to in paragraph 1(3), copies of documents substantiating ownership or a right of operational management and its commissioning. [Subparagraph 3 added by Federal Law No. 255-FZ of July 30, 2019.]

5. A certificate takes effect on the first day of the tax period in which the taxpayer submitted the application and documents on whose basis it was issued.

6. No later than 30 calendar days after the taxpayer submits the application and documents required by this Article, the tax authority must issue the certificate or send the taxpayer written notice refusing issuance and stating the reason.

7. An organization holding a certificate must submit with its excise-tax return copies of documents substantiating the occurrence during the tax period of:

  1. termination of ownership, possession, use, and/or disposal of paragraph 1 property;
  2. acquisition of ownership, possession, use, and/or disposal of paragraph 1 property; or
  3. a change in particulars of paragraph 4 documents and/or documents substantiating the right referred to in subparagraph 2.

8. The issuing tax authority suspends a certificate if the organization fails to comply with Russian tax-and-levy legislation in calculating or paying excise tax.

When suspending the certificate, the tax authority must establish a period for correcting the violations and send the decision to the certificate holder within three days after adopting it. The correction period may not exceed six months.

The organization must notify the issuing tax authority in writing that it has corrected the violations. Within three days after receiving the notice, the tax authority must decide to reinstate or cancel the certificate and notify the organization in writing.

9. The issuing tax authority cancels a certificate if:

  1. the organization submits an application, effective from the date stated in the application;
  2. the organization does not correct the violations within the period established by the tax authority, effective from the date of the cancellation decision; or
  3. ownership or the right of operational management of paragraph 1(3) property terminates, or such property is taken out of service, effective from the date ownership or operational management of, or operation of, the last such item terminates. This applies where copies of documents substantiating those rights were submitted under paragraph 4 and/or 7. [Subparagraph 3 added by Federal Law No. 255-FZ of July 30, 2019.]

10. Within three days after adoption, a cancellation decision must be delivered to the taxpayer against acknowledgment of receipt or by another means evidencing the date of receipt.

11. A certificate ceases to have effect if the organization loses it.

12. If a certificate is cancelled under this Article and/or the organization loses it, the organization may apply to the tax authority for a new certificate under this Article.

[Article 179.5 added by Federal Law No. 323-FZ of November 23, 2015.]

Article 179.6. Certificate of Registration of a Person Conducting Middle-Distillate-Processing Transactions

1. A certificate of registration of a person conducting middle-distillate-processing transactions, hereinafter in this Article a "certificate," is issued to an organization processing middle distillates, including under an agreement for services processing middle distillates for that organization.

2. A certificate is issued if the applicant organization owns, possesses, or uses on another lawful basis production capacity needed to conduct at least one middle-distillate-processing technological process referred to in paragraph 8, together with measuring instruments determining the quantity directed to processing. It is also issued if the applicant has a processing-services agreement with an organization that directly conducts the processing and has that capacity and those measuring instruments on a qualifying basis.

No later than 15 days after receiving the application and documents required by this Article, the tax authority must issue the certificate or send the applicant notice refusing issuance and stating the reason.

3. To obtain a certificate, the applicant must submit an application and one of the following sets of documents:

  1. a list of production capacity needed for at least one paragraph 8 process, with copies of documents substantiating ownership, possession, or use on another lawful basis, and a list stating the locations of measuring instruments used to determine the quantity of middle distillates directed to processing; or
  2. a certified copy of a middle-distillate processing-services agreement with an organization that directly conducts the processing and holds a certificate, bearing a notation from the tax authority at that organization's location. The tax authority places the notation when the agreement is submitted, provided that the processor has a certificate, qualifying production capacity for at least one paragraph 8 process, and measuring instruments determining the quantity of middle distillates.

4. A certificate takes effect on the first day of the tax period in which the applicant submitted the application and documents on whose basis it was issued.

5. The tax authority refuses to issue a certificate if:

  1. the application does not conform to the prescribed form;
  2. the applicant fails to submit all required documents; or
  3. the submitted documents contain inaccurate information.

6. A certificate must state:

  1. the name of the issuing tax authority;
  2. the organization's full and abbreviated names, its location, and the address or place of actual activity where it conducts the paragraph 1 activity;
  3. the taxpayer identification number, or INN;
  4. particulars, if any, of documents substantiating the applicant's ownership, possession, or use on another lawful basis of production capacity needed for at least one paragraph 8 process;
  5. particulars, if any, of the agreement for services processing middle distillates for the applicant; and
  6. the certificate's registration number and issue date.

7. The federal tax authority approves the certificate form, the application form, the forms of decisions issuing or refusing to issue, suspending or reinstating, finding incomplete correction of violations, and cancelling a certificate, and the administrative regulations for providing the state service of issuing a certificate.

8. For purposes of this Chapter, middle-distillate-processing technological processes are:

  1. primary oil refining;
  2. hydrotreating of hydrocarbon fractions;
  3. catalytic cracking;
  4. hydrocracking;
  5. catalytic reforming;
  6. propane deasphalting of tar;
  7. selective purification of oils with phenol;
  8. selective purification of oils with N-methylpyrrolidone;
  9. dewaxing of raffinates;
  10. production of Group III oils;
  11. hydroisodewaxing;
  12. hydrotreating of oils and paraffins;
  13. delayed coking; [Subparagraph 13 added by Federal Law No. 255-FZ of July 30, 2019.]
  14. hydroconversion of heavy residues; [Subparagraph 14 added by Federal Law No. 255-FZ of July 30, 2019.]
  15. production of carbon black by thermal or thermo-oxidative decomposition of middle distillates; [Subparagraph 15 added by Federal Law No. 255-FZ of July 30, 2019.]
  16. production of bitumen by oxidation of tar. [Subparagraph 16 added by Federal Law No. 255-FZ of July 30, 2019.]

9. The tax authorities suspend a certificate if:

  1. the organization fails to comply with tax-and-levy legislation in calculating or paying excise tax;
  2. the certificate of the organization with which the processing-services agreement was entered into is suspended; or
  3. measuring instruments determining the quantity of middle distillates directed to processing are absent or inoperative.

10. When suspending a certificate, the tax authority must establish a period for correcting the violations. The period may not exceed six months.

The organization must notify the issuing tax authority in writing that it has corrected the violations. Within ten working days after receiving the notice, the tax authority must decide to reinstate the certificate or determine that the violations causing the suspension have not been fully corrected.

11. The tax authorities cancel a certificate if:

  1. the organization submits an application in any form;
  2. the correction period expires without the certificate holder having corrected all violations causing the suspension;
  3. the organization's name changes;
  4. the organization's location changes; or
  5. ownership, possession, or use on another lawful basis of all production capacity stated in the certificate terminates; the processing-services agreement terminates; or the certificate of the organization with which that agreement was entered into is cancelled.

12. If a certificate is cancelled, the organization may apply for a new certificate.

If the organization loses the certificate, it may apply for a duplicate. If it loses the certificate again, it may apply for a new certificate.

13. Within three days after adopting the relevant decision, the tax authority issuing or having issued the certificate must notify the organization in writing of refusal to issue, suspension, incomplete correction of violations, reinstatement, or cancellation.

[Article 179.6 added by Federal Law No. 335-FZ of November 27, 2017.]

Article 179.7. Certificate of Registration of a Person Conducting Petroleum-Feedstock-Processing Transactions

1. A certificate of registration of a person conducting petroleum-feedstock-processing transactions, hereinafter in this Article a "certificate," is issued to a Russian organization processing petroleum feedstock, including under a processing-services agreement, to obtain one or more types of products made from petroleum feedstock: straight-run gasoline, motor gasoline, aviation kerosene, diesel fuel, middle distillates, or high-viscosity products.

2. Unless paragraph 3 provides otherwise, a certificate is issued on application to a Russian organization that owns and/or holds on another lawful basis production capacity needed for at least one paragraph 11 petroleum-feedstock-processing technological process and measuring instruments determining the quantity directed to processing, and satisfies at least one of the following conditions:

  1. as of January 1, 2018, the applicant and/or Russian organizations directly and/or indirectly participating in it with an aggregate interest of at least 50 percent were subject on that date to prohibitive, restrictive, and/or similar measures imposed against the Russian Federation, Russian organizations, or Russian citizens by foreign states, international organizations, or economic, political, military, or other associations of states. Such measures include prohibitions or restrictions on settlements or financial transactions with those organizations; loan financing or related transactions; acquisition or disposal of securities or charter-capital interests; and supplies of equipment, services, and/or technologies;
  2. during at least one of the three tax periods preceding the application period, the applicant did one or more of the following in the Russian Federation using products it made from petroleum feedstock, including tolling petroleum feedstock: sold Class 5 motor gasoline; sold straight-run gasoline for processing into petrochemical products, straight-run gasoline, benzene, paraxylene, or orthoxylene to certificate holders; or transferred such straight-run gasoline within its own structure for that processing while holding the relevant certificates. For tolling production, transfer to the tolling-feedstock owner and/or third parties at its direction replaces sale. Over those three periods, aggregate sales and/or qualifying transfers must exceed 5,000 metric tons and the aggregate ratio of output of those petroleum-processing products to petroleum feedstock directed to processing must be at least 0.1; [As amended by Federal Law No. 424-FZ of November 27, 2018.]
  3. before June 1, 2019, the applicant entered into an oil-refining-capacity modernization agreement with the federal fuel-and-energy policy and regulatory authority, or it is a third party to an agreement replacing a party to such a modernization agreement entered into before that date. [As amended by Federal Law No. 321-FZ of October 15, 2020.]

3. Regardless of paragraph 2, a certificate is also issued if the applicant has a petroleum-feedstock processing-services agreement with an organization directly conducting the processing that holds qualifying paragraph 11 production capacity and measuring instruments, provided that the direct processor satisfies at least one condition in paragraph 2(1) or (2).

Regardless of paragraph 2, a certificate is also issued under such an agreement if the direct processor satisfies paragraph 2(3), the aggregate original cost of fixed assets included in the modernization agreement and placed in service from July 1, 2014, through January 1, 2026, is at least 60 billion rubles, and the applicant directly owns more than 50 percent of the processor. [Textual paragraph added by Federal Law No. 424-FZ of November 27, 2018; as amended by Federal Laws No. 321-FZ of October 15, 2020, and No. 323-FZ of July 14, 2022.]

4. No later than 15 days after receiving the application and the documents and information required by this Article, the tax authority must issue the certificate or send the applicant notice refusing issuance and stating the reason.

5. A Russian organization may enter into an oil-refining-capacity modernization agreement if it directed more than 600,000 metric tons of petroleum feedstock to processing in 2017, owns and/or holds on another lawful basis production capacity needed for at least one paragraph 11 process and the related measuring instruments, and satisfies at least one of the following:

  1. after the modernization measures are completed, the annual ratio of Class 5 motor gasoline made from petroleum feedstock directed by the organization to processing to the volume of petroleum feedstock directed to processing will be at least 0.1; or
  2. the aggregate original cost of fixed assets intended for inclusion in the modernization agreement and placed in service from July 1, 2014, through January 1, 2026, is at least 60 billion rubles. [As amended by Federal Law No. 323-FZ of July 14, 2022.]

[Paragraph 5 as amended by Federal Law No. 321-FZ of October 15, 2020.]

5.1. An oil-refining-capacity modernization agreement must state measures connected with designing, constructing, and commissioning secondary oil-processing units and the implementation deadlines for those measures.

The Russian Government approves the list of secondary oil-processing units that may be covered by those agreements.

The Russian Government establishes the form and procedures for entering into, terminating, amending, and monitoring performance of an oil-refining-capacity modernization agreement.

From January 1, 2022, through December 31, 2023, and after July 1, 2024, or after July 1, 2025, for agreements entered into on the paragraph 5(1) basis, an agreement may not be amended except to: extend implementation deadlines by no more than six months from those recorded on January 1, 2021; replace a party under paragraph 5.5; or apply the specified alternative reference dates. The alternative reference date is July 1, 2024, for agreements amended from January 1 through June 30, 2024, and July 1, 2025, for paragraph 5(1) agreements amended from January 1 through June 30, 2025. [As amended by Federal Law No. 416-FZ of November 29, 2024.]

[Paragraph 5.1 added by Federal Law No. 321-FZ of October 15, 2020.]

5.2. By July 1 each year, the federal fuel-and-energy policy and regulatory authority must verify performance during the preceding calendar year of the measures in an oil-refining-capacity modernization agreement.

That authority must unilaterally terminate the agreement if any implementation deadline is breached, except where:

Within 15 working days after termination, the authority must notify the organization that is party to the agreement. [Paragraph 5.2 added by Federal Law No. 321-FZ of October 15, 2020; as amended by Federal Law No. 227-FZ of July 23, 2025.]

5.3. An oil-refining-capacity modernization agreement is deemed not to have been performed if at least one of the following circumstances occurs:

  1. the agreement is terminated on the ground specified in paragraph 5.2;

  2. from January 1, 2021, until the first day of the month in which the taxpayer receives confirmation of full performance of the agreement from the federal fuel-and-energy policy and regulatory authority, but no later than January 1, 2025, a decision is made to reorganize or liquidate the organization that entered into the agreement, unless paragraph 5.5 provides otherwise;

  3. for an organization that entered into the agreement on the ground specified in paragraph 5(1):

    • if, at the end of the first quarter, six months, nine months, or 12 months of 2029, 2030, or 2031, the ratio of Class 5 high-octane motor gasoline, with a research octane number of 92 or higher, made from petroleum feedstock owned by the organization and directed to processing and sold by it in the Russian Federation during the relevant period, to the volume of petroleum feedstock owned by the organization and directed to processing during that period is less than 0.1; [As amended by Federal Laws No. 539-FZ of November 27, 2023, and No. 416-FZ of November 29, 2024.]
    • if one or more decisions issued by the tax authority, following tax audits of the organization for tax periods beginning from January 1, 2019, through December 31, 2022, to hold it liable for a tax offense and/or to refuse to hold it liable for a tax offense remain unperformed as of any date beginning January 1, 2026, and state excise tax payable in an aggregate amount exceeding 300 million rubles; [Textual paragraph added by Federal Law No. 539-FZ of November 27, 2023.]
    • if measures under the agreement were completed in whole or in part before January 1, 2024, and caused the paragraph 5(1) ratio for the quarter following the completion quarter to be at least 0.1, but the ratio described in the second textual paragraph of this subparagraph is less than 0.1. For this purpose, that ratio is determined at the end of the first quarter, six months, nine months, and 12 months of each year beginning with the year in which the measures were completed and ending with 2025, except as otherwise provided in this subparagraph. For the completion year, the ratio is determined beginning with the quarter following the completion quarter and for the succeeding three, six, and nine months of that calendar year;

    [Subparagraph 3 as amended by Federal Law No. 305-FZ of July 2, 2021.]

  4. for an organization that entered into the agreement on the ground specified in paragraph 5(2), if the aggregate original cost of fixed assets included in the agreement and placed in service from July 1, 2014, through January 1, 2026, is less than 60 billion rubles. [As amended by Federal Law No. 323-FZ of July 14, 2022.]

    For this purpose, a fixed asset's original cost is determined under Article 257(1). If transactions taken into account in forming that original cost used prices not recognized as market prices, the original cost is determined using the transaction prices accepted for tax purposes under the procedures and methods established by Chapter 14.3. For purposes of this subparagraph, market price is determined with regard to Article 105.3;

  5. from January 1, 2021, until the first day of the month in which the taxpayer receives confirmation of full performance of the agreement from the federal fuel-and-energy policy and regulatory authority, but no later than January 1, 2025, the organization ceases to own, other than because of loss or destruction, fixed assets covered by the agreement, unless paragraph 5.5 provides otherwise.

[Paragraph 5.3 added by Federal Law No. 321-FZ of October 15, 2020.]

5.4. An organization that entered into an oil-refining-capacity modernization agreement, hereinafter in this paragraph the "applicant organization," may ask the federal fuel-and-energy policy and regulatory authority to confirm its full or partial performance of that agreement, hereinafter also the "request."

Within 30 days after receiving the request, that authority must send the applicant organization written confirmation of full or partial performance or a refusal to provide such confirmation.

The authority must provide confirmation if, as of the first day of the month in which it receives the request, the amount of actually paid and documented expenditures directly connected with creating fixed assets included in the agreement exceeds 60 billion rubles, or 40 billion rubles for partial performance. The applicant organization must attach copies of documents evidencing actual payment of those expenditures, and the document types must conform to the list approved by that authority, hereinafter in this paragraph the "list."

The authority must refuse to confirm full or partial performance if:

That authority establishes the forms of the request and of the confirmation or refusal to confirm full or partial performance.

Once the authority receives a request, the agreement may not be amended from the date of receipt.

[Paragraph 5.4 added by Federal Law No. 321-FZ of October 15, 2020.]

5.5. Subject to the conditions in this paragraph, a party to an oil-refining-capacity modernization agreement may be replaced, including upon reorganization of an organization.

Replacement is permitted if ownership of all fixed assets, including assets under construction, covered by the agreement passes to a third-party organization.

An agreement replacing the party may then be entered into within 30 days after ownership of all those fixed assets passes.

That replacement agreement is entered into by the federal fuel-and-energy policy and regulatory authority, the organization that entered into the modernization agreement, and the organization to which ownership of the fixed assets, including assets under construction, covered by that agreement has passed.

A party may be replaced throughout the term of the modernization agreement and after that agreement expires upon the applicant organization's receipt of confirmation from the authority that it fully performed the agreement.

Under the replacement agreement, the third party, meaning the organization to which ownership of the fixed assets passed, assumes all obligations under the modernization agreement.

The federal fuel-and-energy policy and regulatory authority establishes the form of and procedure for entering into a replacement agreement.

[Paragraph 5.5 added by Federal Law No. 321-FZ of October 15, 2020.]

6. To obtain a certificate, the applicant organization must submit an application for issuance and one of the following sets of documents to the tax authority:

  1. a list of production capacity needed for at least one paragraph 11 petroleum-feedstock-processing technological process, with copies of documents evidencing ownership and/or use rights to that capacity; a list of measuring instruments, including their locations, determining the quantity of petroleum feedstock directed to processing; and documents and information evidencing that the applicant organization satisfies at least one condition in paragraph 2(1)-(3); or
  2. a certified copy of a petroleum-feedstock processing-services agreement entered into with an organization that directly conducts the processing and holds a certificate, bearing an endorsement by the tax authority at that organization's location. An authorized tax official must endorse the agreement when a copy is submitted to that tax authority, provided that the direct processor has production capacity needed for at least one paragraph 11 process and measuring instruments determining the quantity of petroleum feedstock.

If the applicant organization processes petroleum feedstock both using production capacity it owns and/or holds on another lawful basis and under an agreement for petroleum-feedstock-processing services provided to it, the sets of documents specified in subparagraphs 1 and 2 must both be submitted. The certificate must state every location of measuring instruments determining the quantity of petroleum feedstock directed to processing shown in those sets. [As amended by Federal Law No. 424-FZ of November 27, 2018.]

When applying for a certificate, the applicant organization need not resubmit documents previously submitted to the tax authority under this Article. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

7. A certificate takes effect on the first day of the tax period in which the applicant organization submits the application and the documents required by this Article on the basis of which the certificate is issued.

8. The tax authority must refuse to issue a certificate if:

  1. the application does not conform to the prescribed form;
  2. the applicant organization fails to submit, or submits an incomplete set of, documents required for the certificate;
  3. the submitted documents contain inaccurate information;
  4. where the applicant organization seeks a certificate on the ground specified in the second textual paragraph of paragraph 3, its interest in the organization with which it has the paragraph 6(2) agreement is less than 50 percent on the application date; [Subparagraph 4 added by Federal Law No. 321-FZ of October 15, 2020.]
  5. the applicant organization previously held a certificate that was revoked from March 1, 2020, through December 31, 2021; and/or rights to use and/or dispose of production capacity stated in the certificate of an organization whose certificate was revoked during that period passed to the applicant organization, except in the paragraph 5.5 case; and/or the applicant organization entered into an agreement for petroleum-feedstock-processing services provided to it with a direct processor that had previously entered into such an agreement with another organization whose certificate was revoked during that period. This subparagraph does not apply where a certificate is revoked at the taxpayer's request upon its obtaining on the same grounds a new certificate effective from the tax period in which the previous certificate was revoked. [Subparagraph 5 added by Federal Law No. 321-FZ of October 15, 2020.]

9. A certificate must state:

  1. the name of the issuing tax authority;
  2. the applicant organization's full and abbreviated names, location, and address at which it conducts the paragraph 1 activity, meaning its actual place of business;
  3. the taxpayer identification number (TIN);
  4. the particulars, if any, of documents evidencing the applicant organization's ownership of and/or other lawful basis for holding production capacity needed for at least one paragraph 11 process;
  5. the particulars of the agreement, if any, for petroleum-feedstock-processing services provided to the applicant organization;
  6. the certificate's registration number and issuance date; and
  7. the locations of measuring instruments determining the quantity of petroleum feedstock directed to processing. [Subparagraph 7 added by Federal Law No. 424-FZ of November 27, 2018.]

10. The federal executive authority responsible for tax-and-levy control and supervision approves the forms of the certificate; the application; tax-authority decisions to issue or refuse to issue, suspend or reinstate, find incomplete remediation of violations that caused suspension, and revoke a certificate; and the administrative regulations governing the public service of issuing certificates.

11. For purposes of this Chapter, petroleum-feedstock-processing technological processes include the following processes, individually or in combination:

  1. primary processing of crude oil and/or stabilized gas condensate;
  2. catalytic reforming of gasoline;
  3. catalytic cracking;
  4. hydrocracking;
  5. hydroconversion of heavy residues;
  6. delayed coking; and
  7. selective treatment, dewaxing, and hydroisodewaxing.

12. The tax authorities must suspend a certificate if:

  1. the organization fails to comply with tax-and-levy legislation governing the calculation and payment of excise taxes;
  2. the certificate of the organization with which the taxpayer entered into a petroleum-feedstock processing-services agreement is suspended. If the taxpayer holds several certificates obtained under paragraph 3, the tax authorities must suspend only the certificate obtained because the taxpayer had an agreement for petroleum-feedstock-processing services provided to it by the direct processor whose certificate was suspended; [As amended by Federal Law No. 255-FZ of July 30, 2019.]
  3. measuring instruments determining the quantity of petroleum feedstock directed to processing are absent or are in a condition that prevents that quantity from being determined.

13. A certificate is suspended by tax-authority decision from the day the occurrence of at least one circumstance specified in paragraph 12(1)-(3) is established.

14. When suspending a certificate, the tax authority must set in its decision a period for remedying the violations that caused suspension. That period may not exceed six months from the decision's effective date.

An organization whose certificate has been suspended must notify the issuing tax authority in writing that it has remedied the violations. Within 10 working days after receiving the notice, the issuing tax authority must decide either to reinstate the certificate or that the violations causing suspension have not been fully remedied.

15. The tax authorities must revoke a certificate if:

  1. the organization submits an application for revocation in free form;

  2. the period set by the tax authority for remedying violations expires without the organization whose certificate was suspended having remedied all violations that caused suspension;

  3. [No longer effective; Federal Law No. 321-FZ of October 15, 2020.]

  4. the address at which the paragraph 1 activity is conducted, meaning the actual place of business, changes; [As amended by Federal Law No. 321-FZ of October 15, 2020.]

  5. ownership of, or rights of use on another lawful basis to, all production capacity stated in the certificate ceases; or the petroleum-feedstock processing-services agreement terminates, except in the circumstance specified in the fifth textual paragraph of paragraph 20; or the certificate of the organization with which that agreement was entered into is revoked. [As amended by Federal Law No. 321-FZ of October 15, 2020.]

  6. at the end of the first quarter, six months, nine months, or 12 months of a calendar year, the ratio described below is less than 0.1.

    The numerator is the sum of the following quantities for the relevant period:

    • Class 5 high-octane motor gasoline, with a research octane number of 92 or higher, made from petroleum feedstock that was directed to processing and owned by the organization, or, for a direct processor as to tolling petroleum feedstock received by it, held on any other lawful basis, and sold by the organization in the Russian Federation. For a direct processor, Class 5 high-octane motor gasoline that it made from tolling petroleum feedstock and transferred to the tolling-feedstock owner and/or to third parties at that owner's direction is included instead;
    • straight-run gasoline made from petroleum feedstock held on the basis described above and sold during the relevant period for processing into petrochemical products, straight-run gasoline, benzene, paraxylene, or orthoxylene to persons holding a straight-run-gasoline-processing certificate and/or a certificate of registration of a person conducting transactions involving benzene, paraxylene, or orthoxylene. Where the gasoline was made from tolling petroleum feedstock, its transfer to the tolling-feedstock owner and/or to third parties at that owner's direction is included instead; and
    • straight-run gasoline made from petroleum feedstock directed to processing and transferred within the structure of an applicant organization holding the relevant straight-run-gasoline-processing and/or benzene, paraxylene, or orthoxylene certificate for processing into petrochemical products, straight-run gasoline, benzene, paraxylene, or orthoxylene.

    The denominator is petroleum feedstock held on the basis described above and directed to processing during the relevant period. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

  7. a circumstance occurs under which the oil-refining-capacity modernization agreement is deemed not to have been performed; [As amended by Federal Law No. 321-FZ of October 15, 2020.]

  8. for an organization that obtained a certificate on the ground specified in the second textual paragraph of paragraph 3, its interest in the direct processor with which it entered into the paragraph 6(2) agreement falls below 50 percent. [Subparagraph 8 added by Federal Law No. 321-FZ of October 15, 2020.]

16. Revocation by the tax authority of a certificate on the grounds in paragraph 15 is subject to the following rules:

  1. unless subparagraph 7 of this paragraph provides otherwise, in the paragraph 15(1) case the certificate is revoked from the date stated in the application;

  2. unless subparagraph 7 of this paragraph provides otherwise, in the paragraph 15(2), (4), or (5) case the certificate is revoked by tax-authority decision from the date the relevant circumstance occurs;

  3. unless subparagraph 7 of this paragraph provides otherwise, the certificate is revoked by tax-authority decision from January 1 of the year for which failure to meet the paragraph 15(6) ratio is established;

  4. paragraph 15(6) does not apply to an organization that:

    • obtained its certificate on the ground specified in paragraph 2(1);
    • obtained its certificate on the ground specified in paragraph 2(3) and is party to an oil-refining-capacity modernization agreement entered into on the paragraph 5(2) ground;
    • obtained its certificate on a paragraph 3 ground and has a petroleum-feedstock processing-services agreement with a direct processor that obtained its certificate on the paragraph 2(1) ground;
    • obtained its certificate on the ground specified in the second textual paragraph of paragraph 3 and has a petroleum-feedstock processing-services agreement with a direct processor that obtained its certificate on the paragraph 2(3) ground and is party to a modernization agreement entered into on the paragraph 5(2) ground; or
    • obtained its certificate on the paragraph 2(3) ground and is party to a modernization agreement entered into on the paragraph 5(1) ground. For such an organization, paragraph 15(6) does not apply before January 1, 2029. [As amended by Federal Laws No. 539-FZ of November 27, 2023, and No. 416-FZ of November 29, 2024.]

  5. in the paragraph 15(7) case, the certificate is revoked by tax-authority decision from the date on which it took effect. The organization whose modernization agreement is deemed not to have been performed must pay to the budget, before the end of the month following the month in which the circumstance causing that result occurs:

    • excise tax calculated from the effective date of the revoked certificate on Article 182(1)(34) transactions by that organization and/or by one or more organizations that obtained a certificate on the ground specified in the second textual paragraph of paragraph 3 and had a paragraph 6(2) agreement with it, to the extent that tax was not paid because the Article 200(27) deductions were applied; and
    • amounts reimbursed to those organizations in connection with those deductions;

  6. unless subparagraph 7 of this paragraph provides otherwise, in the paragraph 15(8) case the certificate is revoked by tax-authority decision from the first day of the month containing the earliest date as of which the relevant interest fell below 50 percent;

  7. if, before the first day of the month in which the taxpayer receives from the federal fuel-and-energy policy and regulatory authority confirmation that it fully performed its modernization agreement, but no later than January 1, 2025, a paragraph 15(1), (2), (4), (5), or (8) case occurs with respect to an organization holding a certificate on the ground specified in paragraph 2(3) or the second textual paragraph of paragraph 3, the certificate is revoked by tax-authority decision from the date on which it took effect.

    In that event, the relevant organization that entered into the modernization agreement must pay to the budget, before the end of the month following the month in which the case forming the ground for revocation occurs:

    • excise tax calculated from the effective date of the revoked certificate on Article 182(1)(34) transactions by that organization or by an organization that obtained a certificate on the ground specified in the second textual paragraph of paragraph 3 and has a paragraph 6(2) agreement with it, to the extent that tax was not paid because the Article 200(27) deductions were applied; and
    • amounts reimbursed to those organizations in connection with those deductions.

    This subparagraph does not apply where revocation is necessary to replace a party to the modernization agreement under paragraph 5.5 or where, at the taxpayer's request, the certificate is revoked upon its obtaining on the same grounds a new certificate effective from the tax period in which the previous certificate was revoked.

[Paragraph 16 as amended by Federal Law No. 321-FZ of October 15, 2020.]

17. If a certificate is revoked, the organization may apply for a new certificate.

If an organization loses its certificate, it may apply to the tax authority for a duplicate. [As amended by Federal Law No. 321-FZ of October 15, 2020.]

18. Within three days after adopting the relevant decision, the tax authority that issued or is to issue the certificate must notify the organization in writing of a refusal to issue it; suspension; incomplete remediation of the violations that caused suspension; reinstatement; or revocation.

19. The federal fuel-and-energy policy and regulatory authority must send the tax authorities the following information:

  1. information on modernization agreements entered into or terminated, amendments to those agreements, and agreements replacing a party, within 30 days after the relevant agreement is entered into or terminated or the amendment is made;
  2. information on organizations sent confirmation of full or partial performance of a modernization agreement, within 30 days after the confirmation is sent; and
  3. information on organizations that, before January 1, 2024, fully or partially completed measures under a modernization agreement entered into on the paragraph 5(1) ground, where, for the quarter following the completion quarter, the ratio of Class 5 motor gasoline made from petroleum feedstock directed by the organization to processing to petroleum feedstock directed to processing was at least 0.1. That information must be sent within 30 days following the quarter in which the condition was satisfied. [Subparagraph 3 added by Federal Law No. 305-FZ of July 2, 2021.]

[Paragraph 19 as amended by Federal Law No. 321-FZ of October 15, 2020.]

20. At the time and within the time limit for filing its excise-tax return for a tax period, an organization holding a certificate must submit to the tax authority, together with that return, notice that any of the following circumstances changing the information stated in its certificate occurred during the tax period:

Copies of documents evidencing the relevant circumstance must be attached to the notice.

The federal executive authority responsible for tax-and-levy control and supervision approves the notice form and the list of types of documents needed to evidence those circumstances.

An organization that provides petroleum-feedstock-processing services but is not a petroleum-feedstock excise taxpayer must submit notice of those circumstances within 15 days after the end of the tax period in which they occurred.

[Paragraph 20 added by Federal Law No. 424-FZ of November 27, 2018; as amended by Federal Law No. 321-FZ of October 15, 2020.]

[Article added by Federal Law No. 301-FZ of August 3, 2018.]

Article 179.8. Certificate of Registration of a Person Conducting Ethane-Processing Transactions

1. A certificate of registration of a person conducting ethane-processing transactions, hereinafter in this Article a "certificate," is issued to an organization processing ethane, including under an agreement for ethane-processing services provided to that organization, to obtain goods constituting petrochemical products.

2. Unless paragraph 3 provides otherwise, a certificate is issued on application to a Russian applicant organization that owns and/or holds on another lawful basis production capacity needed to process ethane into petrochemical products and measuring instruments determining the quantity of ethane directed to processing, provided that at least one of the following conditions is met:

  1. beginning January 1, 2022, the applicant organization placed in service new production capacity for processing ethane into petrochemical products, with a design feedstock capacity of at least 300,000 metric tons of ethane per year or at least 600,000 metric tons of ethane and liquefied hydrocarbon gases in the aggregate per year; [As amended by Federal Law No. 305-FZ of July 2, 2021.]
  2. before January 1, 2023, the applicant organization entered into an agreement with the federal fuel-and-energy policy and regulatory authority to create new capacity and/or modernize or reconstruct existing capacity for producing petrochemical products, hereinafter in this Article a "petrochemical-capacity agreement."

3. Regardless of whether paragraph 2 is satisfied, a certificate is also issued if the applicant organization satisfies at least one of the following requirements:

  1. it entered into an agreement for services processing ethane into petrochemical products for it with a direct processor that owns and/or holds on another lawful basis the necessary production capacity and measuring instruments and satisfies the condition in paragraph 2(1); or
  2. it entered into such an agreement with a direct processor that owns and/or holds on another lawful basis the necessary production capacity and measuring instruments and satisfies the condition in paragraph 2(2), provided that the applicant organization directly owns at least 50 percent of that processor.

4. No later than 15 days after receiving the application and the documents and information required by this Article, the tax authority must issue the certificate or send the applicant organization notice refusing issuance and stating the reason.

5. A petrochemical-capacity agreement may be entered into if the aggregate original cost of the fixed assets that the applicant organization intends to include in it and that are placed in service from January 1, 2022, through December 31, 2028, is at least 65 billion rubles. [As amended by Federal Law No. 416-FZ of November 29, 2024.]

For purposes of this Chapter, that aggregate original cost also includes increases in the original cost of those fixed assets resulting from modernization or reconstruction carried out from January 1, 2022, through December 31, 2028. [Textual paragraph added by Federal Law No. 416-FZ of November 29, 2024.]

6. A petrochemical-capacity agreement must state measures connected with designing, constructing, modernizing or reconstructing, and placing in service the relevant capacity, and the deadlines for implementing those measures.

For purposes of entering into those agreements, the Russian Government approves a list of units connected with production of petrochemical products that may be covered by an agreement.

Fixed assets stated in an earlier petrochemical-capacity agreement and fixed assets not included in the approved list of units may not be included in an agreement.

The Russian Government establishes the form and procedures for entering into, amending, and monitoring performance of a petrochemical-capacity agreement.

After January 1, 2026, an agreement may not be amended for purposes of this Article except to extend the deadline for an individual measure by no more than six months beyond the deadline recorded in the ethane-processing-capacity modernization or reconstruction agreement as of January 1, 2026. [As amended by Federal Law No. 416-FZ of November 29, 2024.]

Before January 1, 2026, an organization that entered into an agreement may amend it, including by correcting, adding, replacing, or excluding information on units connected with production of petrochemical products that may be covered by the agreement. [Textual paragraph added by Federal Law No. 305-FZ of July 2, 2021; as amended by Federal Law No. 416-FZ of November 29, 2024.]

7. By July 1 each year, the federal fuel-and-energy policy and regulatory authority must verify performance of the measures stated in a petrochemical-capacity agreement.

That authority must unilaterally terminate the agreement if the implementation deadline for at least one measure is breached.

Within 15 working days after termination, the authority must notify the organization that is party to the agreement.

8. A petrochemical-capacity agreement is deemed not to have been performed if at least one of the following circumstances occurs:

  1. the agreement is terminated on the paragraph 7 ground;

  2. from January 1, 2022, through December 31, 2028, a decision is made to reorganize or liquidate the organization that entered into the agreement. Reorganization by merger of other legal entities into that organization, or by separation of legal entities from it without transferring petrochemical-product production capacity to them, is excluded; [As amended by Federal Law No. 416-FZ of November 29, 2024.]

  3. the aggregate original cost of fixed assets included in the agreement and placed in service from January 1, 2022, through December 31, 2028, is less than 65 billion rubles. [As amended by Federal Law No. 416-FZ of November 29, 2024.]

    For this purpose, the original cost, or increase in original cost, of a fixed asset is determined under Article 257(1) and (2). If transactions taken into account in forming the original cost used prices not recognized as market prices, that original cost is determined using the transaction prices accepted for tax purposes under the procedures and methods established by Chapter 14.3. Market price is determined with regard to Article 105.3; [As amended by Federal Law No. 416-FZ of November 29, 2024.]

  4. from January 1, 2022, through December 31, 2028, the organization ceases to own, other than because of loss or destruction, fixed assets covered by the agreement; [As amended by Federal Law No. 416-FZ of November 29, 2024.]

  5. the agreement formed the basis under Article 179.9(2)(3) for issuing a certificate of registration of a person conducting liquefied-hydrocarbon-gas-processing transactions, and the organization that entered into the agreement holds both an ethane-processing certificate and a liquefied-hydrocarbon-gas-processing certificate. [Subparagraph 5 added by Federal Law No. 305-FZ of July 2, 2021.]

9. To obtain a certificate, the applicant organization must submit an application and one of the following sets of documents to the tax authority:

  1. a list of production capacity for processing ethane into petrochemical products, with copies of documents evidencing ownership and/or possession or use on another lawful basis; a list of measuring instruments, including their locations, determining the quantity of ethane directed to processing; and documents and information evidencing that the applicant organization satisfies at least one condition in paragraph 2(1) or (2); or
  2. a copy, certified by the applicant organization, of its agreement with a direct processor for services processing ethane into petrochemical products, bearing an endorsement by the tax authority at the direct processor's location. An authorized tax official must endorse the agreement when a copy is submitted to that tax authority, provided that the direct processor has the relevant ethane-processing production capacity and measuring instruments.

10. When applying for a certificate, the applicant organization need not resubmit documents previously submitted to the tax authority under this Article.

11. A certificate takes effect on the first day of the tax period in which the applicant organization submits the application and the documents required by this Article on the basis of which the certificate is issued.

12. The tax authority must refuse to issue a certificate if:

  1. the application does not conform to the prescribed form;
  2. the applicant organization fails to submit, or submits an incomplete set of, documents required for the certificate;
  3. the submitted documents contain inaccurate information; or
  4. where the applicant organization applies on the paragraph 3(2) ground, its direct interest in the direct processor with which it entered into an agreement for ethane-processing services is less than 50 percent on the application date.

13. A certificate must state:

  1. the name of the issuing tax authority;
  2. the applicant organization's full and abbreviated names, location, and address at which it conducts the paragraph 1 activity, meaning its actual place of business;
  3. the taxpayer identification number (TIN);
  4. the particulars, if any, of documents evidencing the applicant organization's ownership of and/or right to possess or use on another lawful basis production capacity for processing ethane into petrochemical products;
  5. the particulars of the agreement, if any, for ethane-processing services provided to the applicant organization;
  6. the certificate's registration number and issuance date; and
  7. the locations of measuring instruments determining the quantity of ethane directed to processing into petrochemical products.

14. The federal executive authority responsible for tax-and-levy control and supervision approves the forms of the certificate; the application; tax-authority decisions to issue or refuse to issue, suspend or reinstate, find incomplete remediation of violations that caused suspension, and revoke a certificate; and the administrative regulations governing the public service of issuing certificates.

15. The tax authorities must suspend a certificate if:

  1. the organization fails to comply with tax-and-levy legislation governing the calculation and payment of excise taxes;
  2. the certificate of the organization with which the taxpayer entered into an agreement for services processing ethane into petrochemical products is suspended. If the taxpayer holds several certificates obtained under paragraph 3, the tax authorities must suspend the certificate obtained because the taxpayer had such an agreement with the direct processor whose certificate was suspended; or
  3. measuring instruments determining the quantity of ethane directed to processing are absent or are in a condition that prevents that quantity from being determined.

16. A certificate is suspended by tax-authority decision from the day the occurrence of at least one circumstance specified in paragraph 15(1)-(3) is established.

17. When suspending a certificate, the tax authority must set in its decision a period for remedying the violations that caused suspension. That period may not exceed six months from the decision's effective date.

An organization whose certificate has been suspended must notify the issuing tax authority in writing that it has remedied the violations. Within 10 working days after receiving the notice, the issuing tax authority must decide either to reinstate the certificate or that the violations causing suspension have not been fully remedied.

18. The tax authorities must revoke a certificate if:

  1. the organization submits an application for revocation in free form;
  2. the period set by the tax authority for remedying violations expires without the organization whose certificate was suspended having remedied all violations that caused suspension;
  3. the address at which the paragraph 1 activity is conducted, meaning the actual place of business, changes;
  4. ownership of, or rights to possess or use on another lawful basis, all production capacity stated in the certificate ceases; the agreement for ethane-processing services terminates; or the certificate of the organization with which that agreement was entered into is revoked;
  5. a circumstance occurs under which the petrochemical-capacity agreement is deemed not to have been performed; or
  6. for an organization that obtained its certificate on the paragraph 3(2) ground, its direct interest in the direct processor with which it entered into an agreement for ethane-processing services falls below 50 percent.

19. Revocation by the tax authorities of a certificate on the grounds in paragraph 18 is subject to the following rules:

  1. unless subparagraph 5 of this paragraph provides otherwise, in the paragraph 18(1) case the certificate is revoked from the date stated in the application;

  2. unless subparagraph 5 of this paragraph provides otherwise, in the paragraph 18(2)-(4) cases the certificate is revoked by tax-authority decision from the date the relevant circumstance occurs;

  3. in the paragraph 18(5) case, the certificate is revoked by tax-authority decision from the date on which it took effect. The organization whose petrochemical-capacity agreement is deemed not to have been performed must pay to the budget, before the end of the month following the month in which the circumstance causing that result occurs:

    • excise tax calculated from the effective date of the revoked certificate on Article 182(1)(39) transactions by that organization and/or by one or more organizations that obtained a certificate on the paragraph 3(2) ground and entered into an ethane-processing services agreement with it, to the extent that tax was not paid because the Article 200(32) deductions were applied; and
    • amounts reimbursed to those organizations in connection with those deductions.

  4. unless subparagraph 5 of this paragraph provides otherwise, in the paragraph 18(6) case the certificate is revoked by tax-authority decision from the first day of the month containing the earliest date as of which the relevant interest fell below 50 percent;

  5. if, through December 31, 2028, at least one paragraph 18(1)-(4) or (6) case occurs with respect to an organization holding a certificate on the paragraph 2(2) or paragraph 3(2) ground, the certificate is revoked by tax-authority decision from the date on which it took effect.

    In that event, the relevant organization that entered into the petrochemical-capacity agreement must pay to the budget, before the end of the month following the month in which the case forming the ground for revocation occurs:

    • excise tax calculated from the effective date of the revoked certificate on Article 182(1)(39) transactions by that organization or by an organization that obtained a certificate on the paragraph 3(2) ground and entered into an ethane-processing services agreement with it, to the extent that tax was not paid because the Article 200(32) deductions were applied; and
    • amounts reimbursed to those organizations in connection with those deductions. [As amended by Federal Law No. 416-FZ of November 29, 2024.]

20. If a certificate is revoked, the organization may apply for a new certificate.

If an organization loses its certificate, it may apply to the tax authority for a duplicate.

21. Within three days after adopting the relevant decision, the tax authority that issued or is to issue the certificate must notify the organization in writing of a refusal to issue it; suspension; incomplete remediation of the violations that caused suspension; reinstatement; or revocation.

22. The federal fuel-and-energy policy and regulatory authority must send the tax authorities information on petrochemical-capacity agreements entered into or terminated and amendments to those agreements within 30 days after the agreement to modernize or reconstruct capacity for processing ethane into petrochemical products is entered into, terminated, or amended.

The federal executive authority responsible for tax-and-levy control and supervision and the federal fuel-and-energy policy and regulatory authority approve the composition of and procedure for submitting that information.

23. At the time and within the time limit for filing its excise-tax return for a tax period, an organization holding a certificate must submit to the tax authority, together with that return, notice that any of the following circumstances changing the information stated in its certificate occurred during the tax period:

Copies of documents evidencing the relevant circumstance must be attached to the notice.

The federal executive authority responsible for tax-and-levy control and supervision approves the notice form and the list of types of documents needed to evidence those circumstances.

24. Obtaining a certificate does not prevent the applicant organization from also obtaining a certificate of registration of a person conducting liquefied-hydrocarbon-gas-processing transactions. This applies even if the same new production capacity is used to process both ethane and liquefied hydrocarbon gases into petrochemical products, provided that its design feedstock capacity is at least 600,000 metric tons of ethane and liquefied hydrocarbon gases in the aggregate per year. [Paragraph 24 added by Federal Law No. 305-FZ of July 2, 2021.]

[Article 179.8 added by Federal Law No. 321-FZ of October 15, 2020.]

Article 179.9. Certificate of Registration of a Person Conducting Liquefied-Hydrocarbon-Gas-Processing Transactions

1. A certificate of registration of a person conducting liquefied-hydrocarbon-gas-processing transactions, hereinafter in this Article a "certificate," is issued to an organization processing liquefied hydrocarbon gases, including under an agreement for processing services provided to that organization, to obtain goods constituting petrochemical products.

2. Unless paragraph 3 provides otherwise, a certificate is issued on application to a Russian applicant organization that owns and/or holds on another lawful basis production capacity needed to process liquefied hydrocarbon gases into petrochemical products and measuring instruments determining the quantity directed to processing, provided that at least one of the following conditions is met:

  1. beginning January 1, 2022, the applicant organization placed in service new production capacity for processing liquefied hydrocarbon gases into petrochemical products, with a design feedstock capacity of at least 300,000 metric tons of liquefied hydrocarbon gases per year or at least 600,000 metric tons of ethane and liquefied hydrocarbon gases in the aggregate per year; [As amended by Federal Law No. 305-FZ of July 2, 2021.]
  2. before January 1, 2023, the applicant organization entered into a petrochemical-capacity agreement with the federal fuel-and-energy policy and regulatory authority; or
  3. the applicant organization has an interdependent person that conducts the paragraph 1 activity in the same constituent entity of the Russian Federation and has a petrochemical-capacity agreement entered into under subparagraph 2, providing for placement in service from January 1, 2022, through January 31, 2027, of fixed assets with an aggregate original cost exceeding 220 billion rubles. [Subparagraph 3 added by Federal Law No. 305-FZ of July 2, 2021.]

3. Regardless of whether paragraph 2 is satisfied, a certificate is also issued if the applicant organization satisfies at least one of the following requirements:

  1. it has an agreement for services processing liquefied hydrocarbon gases into petrochemical products for it with a direct processor that owns and/or holds on another lawful basis the necessary production capacity and measuring instruments and satisfies the condition in paragraph 2(1); or
  2. it has such an agreement with a direct processor that owns and/or holds on another lawful basis the necessary production capacity and measuring instruments and satisfies the condition in paragraph 2(2), provided that the applicant organization directly owns at least 50 percent of that processor.

4. No later than 15 days after receiving the application and the documents and information required by this Article, the tax authority must issue the certificate or send the applicant organization notice refusing issuance and stating the reason.

5. A petrochemical-capacity agreement may be entered into if the aggregate original cost of the fixed assets that the applicant organization intends to include in it and that are placed in service from January 1, 2022, through December 31, 2027, is at least 65 billion rubles, or 110 billion rubles for an applicant organization intending to tax liquefied hydrocarbon gases under the second textual paragraph of Article 193(12).

6. A petrochemical-capacity agreement entered into for purposes of this Article is subject to the requirements governing the corresponding agreement entered into for purposes of Article 179.8.

After January 1, 2026, an agreement may not be amended for purposes of this Article except to extend the deadline for an individual measure by no more than six months beyond the deadline recorded in the agreement as of January 1, 2026. [As amended by Federal Law No. 416-FZ of November 29, 2024.]

7. The federal fuel-and-energy policy and regulatory authority enters into, terminates, and amends petrochemical-capacity agreements and verifies their performance under the procedure established by Article 179.8.

8. A petrochemical-capacity agreement is deemed not to have been performed if at least one of the following circumstances occurs:

  1. the agreement is terminated on the ground specified in Article 179.8(7);

  2. from January 1, 2022, through December 31, 2027, a decision is made to reorganize or liquidate the organization that entered into the agreement. Reorganization by merger of other legal entities into that organization, or by separation of legal entities from it without transferring petrochemical-product production capacity to them, is excluded;

  3. the aggregate original cost of fixed assets included in the agreement and placed in service from January 1, 2022, through December 31, 2027, is less than:

    • 65 billion rubles under the general rule;
    • 110 billion rubles for an organization taxing liquefied hydrocarbon gases under the second textual paragraph of Article 193(12); or
    • 220 billion rubles for an organization whose agreement formed the basis under paragraph 2(3) for an interdependent person to obtain a certificate. [As amended by Federal Law No. 305-FZ of July 2, 2021.]

    For this purpose, the original cost, or increase in original cost, of a fixed asset is determined under Article 257(1) and (2). If transactions taken into account in forming the original cost used prices not recognized as market prices, that original cost is determined using the transaction prices accepted for tax purposes under the procedures and methods established by Chapter 14.3. Market price is determined with regard to Article 105.3; [As amended by Federal Law No. 416-FZ of November 29, 2024.]

  4. from January 1, 2022, through December 31, 2027, the organization ceases to own, other than because of loss or destruction, fixed assets covered by the agreement;

  5. the agreement formed the basis under paragraph 2(3) for issuing a liquefied-hydrocarbon-gas-processing certificate, and the organization that entered into the agreement holds both an ethane-processing certificate and a liquefied-hydrocarbon-gas-processing certificate. [Subparagraph 5 added by Federal Law No. 305-FZ of July 2, 2021.]

9. To obtain a certificate, the applicant organization must submit an application and one of the following sets of documents to the tax authority:

  1. a list of production capacity for processing liquefied hydrocarbon gases into petrochemical products, with copies of documents evidencing ownership and/or possession or use on another lawful basis; a list of measuring instruments, including their locations, determining the quantity directed to processing; and documents and information evidencing that the applicant organization satisfies at least one condition in paragraph 2(1)-(3); [As amended by Federal Law No. 305-FZ of July 2, 2021.]
  2. a copy, certified by the applicant organization, of its agreement with a direct processor for services processing liquefied hydrocarbon gases into petrochemical products, bearing an endorsement by the tax authority at the direct processor's location. An authorized tax official must endorse the agreement when a copy is submitted to that tax authority, provided that the direct processor has the relevant production capacity and measuring instruments.

10. When applying for a certificate, the applicant organization need not resubmit documents previously submitted to the tax authority under this Article.

11. A certificate takes effect on the first day of the tax period in which the applicant organization submits the application and the documents required by this Article on the basis of which the certificate is issued.

12. The tax authority must refuse to issue a certificate if:

  1. the application does not conform to the prescribed form;
  2. the applicant organization fails to submit, or submits an incomplete set of, documents required for the certificate;
  3. the submitted documents contain inaccurate information; or
  4. where the applicant organization seeks a certificate on the paragraph 3(2) ground, its direct interest in the direct processor with which it entered into an agreement for liquefied-hydrocarbon-gas-processing services is less than 50 percent on the application date.

13. A certificate must state:

  1. the name of the issuing tax authority;
  2. the applicant organization's full and abbreviated names, location, and address at which it conducts the paragraph 1 activity, meaning its actual place of business;
  3. the taxpayer identification number (TIN);
  4. the particulars, if any, of documents evidencing the applicant organization's ownership of and/or right to possess or use on another lawful basis production capacity for processing liquefied hydrocarbon gases into petrochemical products;
  5. the particulars of the agreement, if any, for liquefied-hydrocarbon-gas-processing services provided to the applicant organization; 5.1. the particulars of the petrochemical-capacity agreement entered into by a person interdependent with the applicant organization, where the certificate is issued on the paragraph 2(3) ground; [Subparagraph 5.1 added by Federal Law No. 305-FZ of July 2, 2021.]
  6. the certificate's registration number and issuance date; and
  7. the locations of measuring instruments determining the quantity of liquefied hydrocarbon gases directed to processing into petrochemical products.

14. The federal executive authority responsible for tax-and-levy control and supervision approves the forms of the certificate; the application; tax-authority decisions to issue or refuse to issue, suspend or reinstate, find incomplete remediation of violations that caused suspension, and revoke a certificate; and the administrative regulations governing the public service of issuing certificates.

15. The tax authorities must suspend a certificate if:

  1. the organization fails to comply with tax-and-levy legislation governing the calculation and payment of excise taxes; or

  2. the certificate of the organization with which the taxpayer entered into an agreement for services processing liquefied hydrocarbon gases into petrochemical products is suspended. If the taxpayer holds several certificates obtained under paragraph 3, the tax authorities must suspend the certificate obtained because the taxpayer had such an agreement with the direct processor whose certificate was suspended;

  3. measuring instruments determining the quantity of liquefied hydrocarbon gases directed to processing are absent or are in a condition that prevents that quantity from being determined.

16. A certificate is suspended by tax-authority decision from the day the occurrence of at least one circumstance specified in paragraph 15(1)-(3) is established.

17. When suspending a certificate, the tax authority must set in its decision a period for remedying the violations that caused suspension. That period may not exceed six months from the decision's effective date.

An organization whose certificate has been suspended must notify the issuing tax authority in writing that it has remedied the violations. Within 10 working days after receiving the notice, the issuing tax authority must decide either to reinstate the certificate or that the violations causing suspension have not been fully remedied.

18. The tax authorities must revoke a certificate if:

  1. the organization submits an application for revocation in free form;
  2. the period set by the tax authority for remedying violations expires without the organization whose certificate was suspended having remedied all violations that caused suspension;
  3. the address at which the paragraph 1 activity is conducted, meaning the actual place of business, changes;
  4. ownership of, or rights to possess or use on another lawful basis, all production capacity stated in the certificate ceases; the agreement for liquefied-hydrocarbon-gas-processing services terminates; or the certificate of the organization with which that agreement was entered into is revoked;
  5. a circumstance occurs under which the petrochemical-capacity agreement is deemed not to have been performed. Where the certificate was obtained on the paragraph 2(3) ground, this includes such a circumstance occurring for the person interdependent with the organization whose certificate is being revoked; [As amended by Federal Law No. 305-FZ of July 2, 2021.]
  6. for an organization that obtained its certificate on the paragraph 3(2) ground, its direct interest in the direct processor with which it entered into an agreement for liquefied-hydrocarbon-gas-processing services falls below 50 percent.

19. Revocation by the tax authorities of a certificate on the grounds in paragraph 18 is subject to the following rules:

  1. unless subparagraph 5 of this paragraph provides otherwise, in the paragraph 18(1) case the certificate is revoked from the date stated in the application;

  2. unless subparagraph 5 of this paragraph provides otherwise, in the paragraph 18(2)-(4) cases the certificate is revoked by tax-authority decision from the date the relevant circumstance occurs;

  3. in the paragraph 18(5) case, the certificate is revoked by tax-authority decision from the date on which it took effect. The organization whose petrochemical-capacity agreement is deemed not to have been performed must pay to the budget, before the end of the month following the month in which the circumstance causing that result occurs:

    • excise tax calculated from the effective date of the revoked certificate on Article 182(1)(40) transactions by that organization and/or by one or more organizations that obtained a certificate on the paragraph 3(2) ground and entered into a liquefied-hydrocarbon-gas-processing services agreement with it, to the extent that tax was not paid because the Article 200(33) deductions were applied; and
    • amounts reimbursed to those organizations in connection with those deductions;

  4. unless subparagraph 5 of this paragraph provides otherwise, in the paragraph 18(6) case the certificate is revoked by tax-authority decision from the first day of the month containing the earliest date as of which the relevant interest fell below 50 percent;

  5. if, through December 31, 2027, at least one paragraph 18(1)-(4) or (6) case occurs with respect to an organization holding a certificate on the paragraph 2(2) or paragraph 3(2) ground, the certificate is revoked by tax-authority decision from the date on which it took effect.

    In that event, the relevant organization that entered into the petrochemical-capacity agreement must pay to the budget, before the end of the month following the month in which the case forming the ground for revocation occurs:

    • excise tax calculated from the effective date of the revoked certificate on Article 182(1)(40) transactions by that organization or by an organization that obtained a certificate on the paragraph 3(2) ground and entered into a liquefied-hydrocarbon-gas-processing services agreement with it, to the extent that tax was not paid because the Article 200(33) deductions were applied; and
    • amounts reimbursed to those organizations in connection with those deductions.

20. If a certificate is revoked, the organization may apply for a new certificate.

If an organization loses its certificate, it may apply to the tax authority for a duplicate.

21. Within three days after adopting the relevant decision, the tax authority that issued or is to issue the certificate must notify the organization in writing of a refusal to issue it; suspension; incomplete remediation of the violations that caused suspension; reinstatement; or revocation.

22. The federal fuel-and-energy policy and regulatory authority must send the tax authorities information on petrochemical-capacity agreements according to the list, composition, and procedure specified in Article 179.8(22).

23. At the time and within the time limit for filing its excise-tax return for a tax period, an organization holding a certificate must submit to the tax authority, together with that return, notice that any of the following circumstances changing the information stated in its certificate occurred during the tax period:

Copies of documents evidencing the relevant circumstances must be attached to the notice.

The federal executive authority responsible for tax-and-levy control and supervision approves the notice form and the list of types of documents needed to evidence those circumstances.

24. Obtaining a certificate does not prevent the applicant organization from also obtaining an ethane-processing certificate. This applies even if the same new production capacity is used to process both ethane and liquefied hydrocarbon gases into petrochemical products, provided that its design feedstock capacity is at least 600,000 metric tons of ethane and liquefied hydrocarbon gases in the aggregate per year. [Paragraph 24 added by Federal Law No. 305-FZ of July 2, 2021.]

[Article added by Federal Law No. 321-FZ of October 15, 2020.]

Article 180. Special Rules for Performance of Taxpayer Duties Under a Simple-Partnership Agreement (Joint-Activity Agreement)

[Heading as amended by Federal Law No. 166-FZ of December 29, 2000.]

1. Organizations and individual entrepreneurs that are parties to a simple-partnership agreement, or joint-activity agreement, are jointly and severally liable for performance of the duty to pay tax calculated under this Chapter. [As amended by Federal Law No. 110-FZ of July 24, 2002.]

2. For purposes of this Chapter, the person conducting the affairs of a simple partnership is treated as the person responsible for calculating and paying the entire amount of excise tax calculated on taxable transactions under this Chapter conducted under the simple-partnership agreement. If all parties jointly conduct the partnership's affairs, they must designate the party responsible for calculating and paying the entire amount of excise tax on those transactions. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

That person has all taxpayer rights and performs all taxpayer duties under this Code with respect to that amount of excise tax. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

No later than the day of the first transaction taxable under this Chapter, that person must notify the tax authority that it is performing taxpayer duties under the simple-partnership agreement. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

3. If the person responsible under paragraph 2 fully and timely performs the duty to pay excise tax under the simple partnership, the other parties' duty to pay that excise tax is deemed performed. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

Article 181. Excisable Goods

[Heading as amended by Federal Law No. 117-FZ of July 7, 2003.]

1. Excisable goods are:

  1. ethyl alcohol made from food or non-food raw materials, including denatured ethyl alcohol, pharmaceutical-grade ethyl-alcohol substance, raw alcohol, wine alcohol, grape alcohol, and distillates provided for by legislation regulating production and circulation of ethyl alcohol and alcoholic and alcohol-containing products and restricting alcohol consumption and/or by viticulture and winemaking legislation, hereinafter also "ethyl alcohol" in this Chapter; [As amended by Federal Laws No. 338-FZ of November 28, 2011, No. 326-FZ of September 29, 2019, No. 382-FZ of November 29, 2021, and No. 176-FZ of July 12, 2024.] 1.1. [Added by Federal Law No. 306-FZ of November 27, 2010; no longer effective under Federal Law No. 338-FZ of November 28, 2011.]

  2. alcohol-containing products, including solutions, emulsions, suspensions, and other liquid products, having more than 9 percent ethyl alcohol by volume, except the alcoholic products in subparagraph 3, fruit must, and fermented fruit materials. The following are not treated as excisable goods: [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • medicinal products and/or medicinal preparations included in the pharmaceutical-product lists; [As amended by Federal Law No. 176-FZ of July 12, 2024.]
    • medicinal products, including homeopathic medicinal preparations, prepared by pharmacy organizations under prescriptions or requests of medical organizations and filled into containers in accordance with regulatory documentation approved by the authorized federal executive authority;
    • alcohol-containing perfumery and cosmetic products in metal aerosol packaging;
    • alcohol-containing household chemical products in metal aerosol packaging;
    • alcohol-containing perfumery and cosmetic products in small containers;
    • veterinary preparations registered by the authorized federal executive authority, entered in the State Register of Registered Veterinary Preparations Developed for Use in Animal Husbandry in the Russian Federation, and filled into containers not exceeding 100 ml;
    • waste from production of food-grade ethyl alcohol, vodka, and other distilled alcoholic beverages that is intended for further processing and/or technical use and conforms to regulatory documentation approved by the federal executive authority;
    • beer wort;
    • alcohol-containing printing inks; [Textual paragraph added by Federal Law No. 267-FZ of July 14, 2022.]

    [Subparagraph 2 as amended by Federal Law No. 326-FZ of September 29, 2019.]

  3. alcoholic products having more than 0.5 percent ethyl alcohol by volume, except food products on a list established by the Russian Government; [As amended by Federal Law No. 326-FZ of September 29, 2019.] 3.1. beer with prescribed standardized ethyl alcohol content not exceeding 0.5 percent by volume; [Subparagraph 3.1 added by Federal Law No. 326-FZ of September 29, 2019.] 3.2. grape must, fruit must, fermented fruit materials, and bulk wine or wine material; [Subparagraph 3.2 added by Federal Law No. 326-FZ of September 29, 2019; as amended by Federal Law No. 382-FZ of November 29, 2021.]

  4. [No longer effective under Federal Law No. 306-FZ of November 27, 2010.]

  5. tobacco products;

  6. passenger cars; [As amended by Federal Laws No. 110-FZ of July 24, 2002, and No. 306-FZ of November 27, 2010.] 6.1. motorcycles with engine power exceeding 112.5 kW, or 150 hp; [Subparagraph 6.1 added by Federal Law No. 306-FZ of November 27, 2010.]

  7. motor gasoline; [As amended by Federal Law No. 110-FZ of July 24, 2002.]

  8. diesel fuel; [As amended by Federal Law No. 110-FZ of July 24, 2002.]

  9. motor oils for diesel and/or carburetor or fuel-injection engines; [As amended by Federal Law No. 110-FZ of July 24, 2002.]

  10. straight-run gasoline. For purposes of this Chapter, straight-run gasoline means gasoline fractions, other than motor gasoline, aviation kerosene, and acrylates, obtained through:

A gasoline fraction means a liquid hydrocarbon mixture, at 15 or 20 degrees Celsius and 760 mmHg, that simultaneously has:

The following are not gasoline fractions:

[Subparagraph 10 added by Federal Law No. 110-FZ of July 24, 2002; as amended by Federal Law No. 323-FZ of November 23, 2015.]

  1. middle distillates. For purposes of this Chapter, middle distillates are liquid hydrocarbon mixtures, at 20 degrees Celsius and atmospheric pressure of 760 mmHg, obtained through primary and/or secondary processing of crude oil, gas condensate, associated petroleum gas, or oil shale and having a density not exceeding 930 kg/m³ at 20 degrees Celsius, excluding:

High-viscosity products are:

Mixtures of high-viscosity products with non-excisable goods are treated as high-viscosity products. High-viscosity products obtained through those processes, and their mixtures with non-excisable goods, must have one or more of the following characteristics:

A product is a middle distillate if its kinematic viscosity at 100 degrees Celsius is not determined and it is not within an exclusion in this subparagraph.

A hydrocarbon mixture is also not a middle distillate if an organization holding a petroleum-feedstock-processing certificate obtains it by preparing and/or processing petroleum feedstock that it owns and subsequently sells or transfers it mixed with petroleum feedstock constituting a mineral extracted by that organization and/or with petroleum feedstock acquired from other organizations for which it constitutes an extracted mineral, provided that the mixture is transported mixed with petroleum feedstock through a trunk pipeline. [Subparagraph 11 added by Federal Law No. 203-FZ of November 29, 2012; as amended by Federal Law No. 321-FZ of October 15, 2020.]

  1. benzene, paraxylene, and orthoxylene. Benzene is a liquid containing at least 99 percent by mass of the corresponding simplest aromatic hydrocarbon. [As amended by Federal Law No. 22-FZ of February 17, 2023.]

Paraxylene or orthoxylene is a liquid containing at least 95 percent by mass of the corresponding xylene, or dimethylbenzene, isomer. [As amended by Federal Law No. 22-FZ of February 17, 2023.]

[Subparagraph 12 added by Federal Law No. 366-FZ of November 24, 2014.]

  1. aviation kerosene, meaning liquid fuels used in aircraft engines that conform to Russian technical-regulation legislation and/or the Russian Federation's international treaties, and mixtures of those fuels. [Subparagraph 13 added by Federal Law No. 366-FZ of November 24, 2014.] 13.1. petroleum feedstock, meaning a hydrocarbon mixture consisting of one or more of:

13.2. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.] 14. natural gas used to produce ammonia and natural gas in cases provided for by international treaties of the Russian Federation; [Subparagraph 14 added by Federal Law No. 366-FZ of November 24, 2014; as amended by Federal Law No. 176-FZ of July 12, 2024.] 15. [Added by Federal Law No. 401-FZ of November 30, 2016; no longer effective under Federal Law No. 1-FZ of January 27, 2023.] 16. liquids for electronic nicotine-delivery systems. An electronic nicotine-delivery system is an electronic device converting such liquid into aerosol or vapor inhaled by the consumer. Such liquid means any liquid containing at least 0.1 mg/ml liquid nicotine for those systems, including liquid contained in the devices; [Subparagraph 16 added by Federal Law No. 401-FZ of November 30, 2016; as amended by Federal Law No. 1-FZ of January 27, 2023.] 17. tobacco, or heated-tobacco products, intended for consumption by heating; [Subparagraph 17 added by Federal Law No. 401-FZ of November 30, 2016; as amended by Federal Law No. 416-FZ of November 29, 2024.] 18. grapes used to produce wine; sparkling wine, including Russian champagne; fortified liqueur wine with a protected geographical indication or protected appellation of origin; bulk wine; fortified bulk wine or wine material, collectively "wine materials" in this Chapter; grape must; or spirits that are wine products with at least 40 percent ethyl alcohol by volume, made from full-cycle cognac distillate aged in contact with oak wood for at least three years, hereinafter "spirits made using full-cycle technology"; [Subparagraph 18 added by Federal Law No. 326-FZ of September 29, 2019; as amended by Federal Law No. 382-FZ of November 29, 2021.] 19. ethane, meaning gas, at 20 degrees Celsius and 760 mmHg, containing at least 90 percent by mass organic ethane. Gas containing 90 percent or more by mass organic ethane but obtained through chemical transformations above 700 degrees Celsius, according to the technical documentation for the equipment, is not ethane; [Subparagraph 19 added by Federal Law No. 321-FZ of October 15, 2020.] 20. liquefied hydrocarbon gases, meaning gas, at 20 degrees Celsius and 760 mmHg, containing at least 90 percent by mass a mixture of ethane, propane, and/or butanes, including n-butane and its isomers, while ethane content by mass is below 90 percent. Gas containing 90 percent or more by mass of that mixture but obtained through chemical transformations above 700 degrees Celsius, according to the technical documentation for the equipment, is not liquefied hydrocarbon gases; [Subparagraph 20 added by Federal Law No. 321-FZ of October 15, 2020.] 21. liquid steel other than liquid steel specified in subparagraph 22; [Subparagraph 21 added by Federal Law No. 382-FZ of November 29, 2021.] 22. liquid steel smelted in open-hearth, induction, and/or electric steelmaking furnaces if ferrous-metal scrap constitutes at least 80 percent of the total mass of feedstock used to make the steel during the tax period; [Subparagraph 22 added by Federal Law No. 382-FZ of November 29, 2021.] 23. sugar-sweetened beverages. Unless this Article provides otherwise, these are beverages packaged in consumer or transport packaging, made using drinking or mineral water, and containing as ingredients sugar, meaning glucose, fructose, sucrose, dextrose, maltose, or lactose, and/or sugar syrup and/or honey, where their declared nutritional value contains more than 5 grams of carbohydrates per 100 ml and they contain no more than 1.2 percent ethyl alcohol by volume. Beverages made and packaged by organizations and individual entrepreneurs providing public-catering services are excluded; [Subparagraph 23 added by Federal Law No. 443-FZ of November 21, 2022; as amended by Federal Law No. 362-FZ of October 29, 2024.] 24. nicotine raw materials provided for by legislation regulating production and circulation of tobacco products, nicotine-containing products, and raw materials for their production; [Subparagraph 24 added by Federal Law No. 176-FZ of July 12, 2024.] 25. a tobacco-free nicotine-containing heating mixture, meaning a type of nicotine-containing product consisting of a tobacco-free mixture not formed into individual portions, ready to be manually filled into devices for consuming products and intended to form an aerosol through direct or indirect heating without combustion that the consumer inhales when using the product with a device or hookah. [Subparagraph 25 added by Federal Law No. 176-FZ of July 12, 2024.]

2. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.]

3. For purposes of this Code, sugar-sweetened beverages do not include:

  1. specialized food products registered as such under the law of the Eurasian Economic Union, except tonic beverages and beverages containing carbon dioxide as an ingredient; [As amended by Federal Law No. 362-FZ of October 29, 2024.]
  2. alcoholic products specified in paragraph 1(3); grape, beer, fruit, honey, and other must; and fermented fruit materials; [As amended by Federal Law No. 362-FZ of October 29, 2024.]
  3. juices, juice-containing beverages, nectars, fruit drinks, syrups, milk, dairy products, kissel beverages, and/or plant-based beverages made from cereal grains, leguminous crops, oil crops, nuts, coconut, and/or products of their processing, except tonic beverages and beverages containing carbon dioxide as an ingredient.

[Paragraph 3 added by Federal Law No. 443-FZ of November 21, 2022.]

Article 182. Taxable Transactions

1. The following transactions are taxable:

  1. sale in the Russian Federation by persons of excisable goods they produced, including sale of pledged property and transfer of excisable goods under an accord-and-satisfaction or novation agreement. [As amended by Federal Law No. 134-FZ of July 26, 2006.]

    For purposes of this Chapter, transfer of title to excisable goods from one person to another for consideration and/or without consideration, and their use as payment in kind, are treated as sale of excisable goods; [As amended by Federal Law No. 117-FZ of July 7, 2003.]

  2. [No longer effective under Federal Law No. 134-FZ of July 26, 2006.]

  3. [No longer effective under Federal Law No. 134-FZ of July 26, 2006.]

  4. [No longer effective under Federal Law No. 134-FZ of July 26, 2006.]

  5. [No longer effective under Federal Law No. 107-FZ of July 21, 2005.]

  6. sale by persons of confiscated and/or ownerless excisable goods transferred to them under judgments or decisions of courts, commercial courts, or other authorized state bodies, and of excisable goods abandoned in favor of the state and subject to transfer into state and/or municipal ownership;

  7. transfer in the Russian Federation by persons of excisable goods they made from tolling raw materials to the owner of those materials or to other persons, including receipt of those goods as payment for services producing them from tolling raw materials; [As amended by Federal Law No. 134-FZ of July 26, 2006.]

  8. transfer within an organization of excisable goods it produced for further production of non-excisable goods, except:

    • transfer within an organization holding the relevant certificates of straight-run gasoline and/or middle distillates for further production of petrochemical products, bitumen, asphalt, coke, carbon black, sulfur, high-viscosity products, or other non-excisable goods obtained as waste or by-products from producing excisable goods;
    • transfer within an organization holding a certificate to produce non-alcohol-containing products of denatured ethyl alcohol for that production;
    • transfer within an organization holding the relevant certificate of ethyl alcohol for production of non-food alcohol-containing products in the form of gel or gel-based cream;
    • transfer by a taxpayer holding a certificate to produce pharmaceutical products of pharmaceutical-grade ethyl-alcohol substance for further production of medicinal products, medicinal preparations, and/or medical devices registered under EAEU law and/or Russian legislation. [As amended by Federal Laws No. 255-FZ of July 30, 2019, No. 321-FZ of October 15, 2020, and No. 176-FZ of July 12, 2024.]

  9. transfer in the Russian Federation by persons of excisable goods they produced for their own needs; [As amended by Federal Law No. 134-FZ of July 26, 2006.]

  10. transfer in the Russian Federation by persons of excisable goods they produced into organizations' charter or pooled capital, cooperative mutual funds, or as a contribution under a simple-partnership agreement; [As amended by Federal Law No. 134-FZ of July 26, 2006.]

  11. transfer in the Russian Federation by an organization, company, or partnership of excisable goods it produced to a participant, successor, or heir upon withdrawal or departure, and transfer of excisable goods made under a simple-partnership agreement to a party, successor, or heir when its share is separated from jointly owned property or that property is divided; [As amended by Federal Law No. 134-FZ of July 26, 2006.]

  12. transfer of produced excisable goods for processing on a tolling basis; [As amended by Federal Law No. 134-FZ of July 26, 2006.]

  13. import of excisable goods into the Russian Federation and other territories under its jurisdiction; [As amended by Federal Law No. 306-FZ of November 27, 2010.]

  14. [No longer effective under Federal Law No. 134-FZ of July 26, 2006.]

  15. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.]

  16. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.]

  17. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.]

  18. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.]

  19. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.]

  20. receipt and recognition in accounts of denatured ethyl alcohol by an organization holding a certificate to produce non-alcohol-containing products, alcohol-containing printing inks, or motor gasoline. Receipt means acquisition of title to denatured ethyl alcohol. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Subparagraph 20 added by Federal Law No. 107-FZ of July 21, 2005.]

20.1. receipt and recognition in accounts of ethyl alcohol by an organization holding a certificate specified in Article 179.2(1)(2)-(4) or (6). Receipt means acquisition of title to the ethyl alcohol; [Subparagraph 20.1 added by Federal Law No. 326-FZ of September 29, 2019; as amended by Federal Laws No. 321-FZ of October 15, 2020, and No. 176-FZ of July 12, 2024.] 20.2. receipt and recognition in accounts of pharmaceutical-grade ethyl-alcohol substance by an organization holding a certificate to produce pharmaceutical products. Receipt means acquisition of title to that substance; [Subparagraph 20.2 added by Federal Law No. 176-FZ of July 12, 2024.] 21. receipt of straight-run gasoline by an organization holding a straight-run-gasoline-processing certificate. Receipt means acquisition of title under an agreement with a Russian organization; [As amended by Federal Law No. 335-FZ of November 27, 2017.]

[Subparagraph 21 added by Federal Law No. 134-FZ of July 26, 2006.]

  1. transfer of produced ethyl alcohol from one division of an organization that is not a separate taxpayer to another such division for further production of alcoholic and/or excisable alcohol-containing products, including transfer of raw alcohol to make rectified ethyl alcohol subsequently used by the same organization for that production, unless Article 183(1)(16) provides otherwise; [Subparagraph 22 added by Federal Law No. 306-FZ of November 27, 2010; as amended by Federal Laws No. 338-FZ of November 28, 2011, and No. 326-FZ of September 29, 2019.]
  2. recognition in accounts by a person holding a straight-run-gasoline-processing certificate of straight-run gasoline produced through services processing raw materials owned by that person; [Subparagraph 23 added by Federal Law No. 366-FZ of November 24, 2014.]
  3. recognition in accounts within the structure of such a person of straight-run gasoline made within that structure from raw materials it owns; [Subparagraph 24 added by Federal Law No. 366-FZ of November 24, 2014.]
  4. receipt of benzene, paraxylene, or orthoxylene by a person holding the relevant certificate. Receipt means acquisition of title under an agreement with a Russian organization; [Subparagraph 25 added by Federal Law No. 366-FZ of November 24, 2014; as amended by Federal Law No. 335-FZ of November 27, 2017.]
  5. recognition in accounts by a person holding the relevant benzene, paraxylene, or orthoxylene certificate of those products made through services processing raw materials owned by that person. [As amended by Federal Law No. 22-FZ of February 17, 2023.]

Recognition is also treated as occurring where the organization providing those processing services produces benzene, paraxylene, or orthoxylene, including into petrochemical products, at an intermediate stage of a continuous petrochemical-product production process; [Textual paragraph added by Federal Law No. 22-FZ of February 17, 2023.]

[Subparagraph 26 added by Federal Law No. 366-FZ of November 24, 2014.]

  1. recognition in accounts within the structure of a person holding the relevant benzene, paraxylene, or orthoxylene certificate of those products made within that structure from raw materials it owns; [Subparagraph 27 added by Federal Law No. 366-FZ of November 24, 2014.]
  2. receipt of aviation kerosene by a person entered in the Register of Civil Aviation Operators of the Russian Federation and holding an operator certificate. Receipt means acquisition of title under an agreement with a Russian organization; [Subparagraph 28 added by Federal Law No. 366-FZ of November 24, 2014.]
  3. receipt of middle distillates by a Russian organization holding an Article 179.5 certificate. Receipt means acquisition of title under an agreement with a Russian organization; [Subparagraph 29 added by Federal Law No. 323-FZ of November 23, 2015.]
  4. sale in the Russian Federation to foreign organizations, including under mandate, commission, or agency agreements, of middle distillates acquired from a Russian organization, or recognized in accounts after a Russian organization processed the taxpayer's raw materials, and exported as stores on watercraft under EAEU law, by a Russian organization that falls within one or more of the following categories:
  1. sale outside the Russian Federation by a Russian organization entered in the register of bunker-fuel suppliers of middle distillates acquired into its ownership and placed under the export customs procedure to foreign organizations performing work or services connected with regional geological study, geological study, exploration, and/or extraction of hydrocarbons on the Russian continental shelf under an agreement with:
  1. receipt of middle distillates by an organization holding a middle-distillate-processing certificate. Receipt means the taxpayer's acquisition of title under an agreement with a Russian organization; [Subparagraph 32 added by Federal Law No. 335-FZ of November 27, 2017.]
  2. recognition in accounts by an organization holding a middle-distillate-processing certificate of middle distillates made through services processing raw materials owned by it; [Subparagraph 33 added by Federal Law No. 335-FZ of November 27, 2017.]
  3. direction for processing of petroleum feedstock owned by an organization holding a petroleum-feedstock-processing certificate at production capacity belonging to that organization or to the organization directly providing the processing services; [Subparagraph 34 added by Federal Law No. 301-FZ of August 3, 2018.] 34.1. direction for processing, on tolling terms determined under an international treaty of the Russian Federation, of petroleum feedstock owned by a Russian organization authorized by the Russian Government to conduct tolling processing outside the Russian Federation, hereinafter the "petroleum-feedstock owner" in this Chapter; [Subparagraph 34.1 added by Federal Law No. 425-FZ of November 28, 2025.]
  4. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]
  5. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]
  6. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]
  7. use of grapes owned by the taxpayer to produce wine; sparkling wine, including Russian champagne; fortified liqueur wine with a protected geographical indication or protected appellation of origin; wine materials; grape must; or spirits made using full-cycle technology, sold during the tax period; [Subparagraph 38 added by Federal Law No. 326-FZ of September 29, 2019; as amended by Federal Law No. 382-FZ of November 29, 2021.]
  8. direction for processing into petrochemical products of ethane, including ethane obtained at an intermediate stage of a continuous petrochemical production process, owned by an organization holding an ethane-processing certificate, at production capacity belonging to that organization or to the organization directly providing ethane-processing services; [Subparagraph 39 added by Federal Law No. 321-FZ of October 15, 2020.]
  9. direction for processing into petrochemical products of liquefied hydrocarbon gases, including gases obtained at an intermediate stage of a continuous petrochemical production process, owned by an organization holding the relevant processing certificate, at production capacity belonging to that organization or to the organization directly providing the processing services; [Subparagraph 40 added by Federal Law No. 321-FZ of October 15, 2020.]
  10. use by an organization of liquid steel specified in Article 181(1)(21) to obtain metallurgical products or semi-finished products, including blooms, slabs, and other billets, by casting. Such products are metallurgical products obtained by casting liquid steel and conforming to a national, regional, or international standard or, if none exists, to the standard or technical specifications of the taxpayer or the person receiving them from the taxpayer; [Subparagraph 41 added by Federal Law No. 382-FZ of November 29, 2021.]
  11. use by an organization of liquid steel specified in Article 181(1)(22) to obtain metallurgical products or semi-finished products, including blooms, slabs, and other billets, by casting; [Subparagraph 42 added by Federal Law No. 382-FZ of November 29, 2021.]
  12. receipt of natural gas to produce ammonia. Receipt means acquisition of title to natural gas. [Subparagraph 43 added by Federal Law No. 176-FZ of July 12, 2024.]

2. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.]

3. For purposes of this Chapter, production includes bottling alcoholic products and beer as part of their overall production process under duly approved technical regulations and/or other regulatory technical documentation, and any mixing of goods at storage and sales locations, other than by public-catering organizations, that results in an excisable good subject under Article 193 to a higher excise rate than the goods used as raw materials. [As amended by Federal Laws No. 134-FZ of July 26, 2006, No. 142-FZ of July 22, 2008, and No. 248-FZ of July 19, 2011.]

4. Upon reorganization, an organization's rights and duties relating to payment of excise tax pass to its successor.

5. For purposes of this Chapter, recognition in accounts of an excisable good means acceptance of that good for accounting purposes. [Paragraph 5 added by Federal Law No. 323-FZ of November 23, 2015.]

[Article 182 as amended by Federal Law No. 110-FZ of July 24, 2002.]

Article 183. Non-Taxable Transactions (Transactions Exempt from Tax)

1. The following transactions are not taxable, or are exempt from tax:

  1. transfer of excisable goods from one division of an organization that is not a separate taxpayer to another such division to produce other excisable goods, except transactions taxable under Article 182(1)(22), unless this paragraph provides otherwise; [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 57-FZ of May 29, 2002, and No. 306-FZ of November 27, 2010.]

  2. [No longer effective under Federal Law No. 107-FZ of July 21, 2005.]

  3. [No longer effective under Federal Law No. 107-FZ of July 21, 2005.]

  4. sale outside the Russian Federation of excisable goods placed under the export customs procedure, taking account of losses within natural-loss norms, and transfer of excisable goods made from tolling raw materials to their owner or, at its direction, to other persons where the goods are sold outside the Russian Federation under the export customs procedure, taking account of losses within those norms. [As amended by Federal Laws No. 134-FZ of July 26, 2006, No. 240-FZ of October 30, 2007, No. 306-FZ of November 27, 2010, No. 269-FZ of September 30, 2013, and No. 389-FZ of July 31, 2023.]

    The exemption is applied under Article 184.

    This subparagraph does not apply to the Article 182(1)(31) transaction. [Textual paragraph added by Federal Law No. 323-FZ of November 23, 2015.]

    [Subparagraph 4 as amended by Federal Law No. 110-FZ of July 24, 2002.]

4.1. sale or transfer of excisable goods exported under the re-export customs procedure and obtained or formed through processing goods placed under the inward-processing customs procedure, and transfer to the owner or, at its direction, to other persons of excisable goods made from tolling raw materials previously placed under inward processing, where the goods are sold outside the Russian Federation under re-export. The exemption is applied under Article 184; [Subparagraph 4.1 added by Federal Law No. 353-FZ of November 27, 2017.] 4.2. sale or transfer of excisable goods exported under re-export and made or obtained from goods placed under the free-customs-zone or free-warehouse customs procedure, and transfer to the owner or, at its direction, to other persons of excisable goods made from tolling raw materials previously placed under those procedures, where the goods are sold outside the Russian Federation under re-export. The exemption is applied under Article 184; [Subparagraph 4.2 added by Federal Law No. 353-FZ of November 27, 2017.] 5. [Added by Federal Law No. 110-FZ of July 24, 2002; no longer effective under Federal Law No. 134-FZ of July 26, 2006.] 6. first sale or transfer for industrial processing under customs and/or tax-authority supervision, or for destruction, of confiscated and/or ownerless excisable goods and excisable goods abandoned in favor of the state and subject to transfer into state and/or municipal ownership; 7. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.] 8. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.] 9. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.] 10. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.] 11. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.] 12. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.] 13. [Deleted by Federal Law No. 126-FZ of August 8, 2001.] 14. [Deleted by Federal Law No. 126-FZ of August 8, 2001.] 15. [Deleted by Federal Law No. 126-FZ of August 8, 2001.] 16. the following transfers within a single organization:

[Subparagraph 16 added by Federal Law No. 306-FZ of November 27, 2010; as amended by Federal Law No. 326-FZ of September 29, 2019.]

  1. for aviation kerosene, the transactions specified in Article 182(1)(1) and (6)-(13); [Subparagraph 17 added by Federal Law No. 366-FZ of November 24, 2014.]
  2. for benzene, paraxylene, and orthoxylene, the transactions specified in Article 182(1)(1) and (6)-(13); [Subparagraph 18 added by Federal Law No. 366-FZ of November 24, 2014.]
  3. for petroleum feedstock, the transactions specified in Article 182(1)(1) and (6)-(13); [Subparagraph 19 added by Federal Law No. 301-FZ of August 3, 2018.]
  4. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]
  5. for grapes, the transactions specified in Article 182(1)(1) and (6)-(13); [Subparagraph 21 added by Federal Law No. 326-FZ of September 29, 2019.]
  6. for ethane, the transactions specified in Article 182(1)(1) and (6)-(13); [Subparagraph 22 added by Federal Law No. 321-FZ of October 15, 2020.]
  7. for liquefied hydrocarbon gases, the transactions specified in Article 182(1)(1) and (6)-(13); [Subparagraph 23 added by Federal Law No. 321-FZ of October 15, 2020.]
  8. sale in the Russian Federation to foreign organizations, including under mandate, commission, or agency agreements, of middle distillates produced by Russian organizations falling within one or more of the following categories and exported as stores on watercraft under EAEU law:
  1. for liquid steel specified in Article 181(1)(21), the transactions specified in Article 182(1)(1) and (6)-(13); [Subparagraph 25 added by Federal Law No. 382-FZ of November 29, 2021.]
  2. for liquid steel specified in Article 181(1)(22), the transactions specified in Article 182(1)(1) and (6)-(13), and the Article 182(1)(42) transaction if at least one of the following conditions is met:
  1. sale in the Russian Federation by an organization holding a pharmaceutical-production certificate of medicinal products and/or preparations it made, provided that the taxpayer calculated excise tax on the pharmaceutical-grade ethyl-alcohol substance used to make them; [Subparagraph 27 added by Federal Law No. 176-FZ of July 12, 2024.]
  2. sale in the Russian Federation by a licensed pharmacy or veterinary-pharmacy organization of medicinal preparations made under prescriptions or requests of medical organizations, veterinary organizations, or persons breeding, raising, and keeping animals, in accordance with approved rules for making and dispensing medicinal preparations; [Subparagraph 28 added by Federal Law No. 176-FZ of July 12, 2024.]
  3. for natural gas specified in Article 181(1)(14), the transactions specified in Article 182(1)(1) and (6)-(13), unless an international treaty of the Russian Federation provides otherwise. [Subparagraph 29 added by Federal Law No. 176-FZ of July 12, 2024.]

2. The paragraph 1 transactions are exempt only if separate records of transactions producing and selling or transferring those excisable goods are maintained and available. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 117-FZ of July 7, 2003.]

3. Import into the Russian Federation and other territories under its jurisdiction of excisable goods abandoned in favor of the state and subject to transfer into state and/or municipal ownership is exempt. [As amended by Federal Laws No. 240-FZ of October 30, 2007, No. 306-FZ of November 27, 2010, and No. 389-FZ of July 31, 2023.]

Article 184. Special Rules for Exemption upon Sale of Excisable Goods

[Heading as amended by Federal Law No. 305-FZ of July 2, 2021.]

1. [No longer effective under Federal Law No. 353-FZ of November 27, 2017.]

1.1. The requirements for a bank guarantee referred to in this Article and the procedure for its submission by the guarantor are established by Article 74.1, subject to the special rules in this Article. [Paragraph 1.1 added by Federal Law No. 389-FZ of July 31, 2023.]

2. A taxpayer is exempt from excise tax on the Article 183(1)(4), (4.1), and (4.2) transactions upon submission of a bank guarantee to the tax authority, or without one in the paragraph 2.1, 2.2, and 2.3 cases. The bank guarantee must be submitted no later than the 25th day of the month in which Article 204 requires the taxpayer to file the excise-tax return for the tax period containing the Article 195 transaction date. A guarantee submitted after that deadline is not accepted for purposes of this Article. [As amended by Federal Laws No. 150-FZ of June 8, 2015, No. 401-FZ of November 30, 2016, No. 353-FZ of November 27, 2017, No. 470-FZ of December 29, 2020, and No. 389-FZ of July 31, 2023.]

The guarantor must provide the bank guarantee. Article 74.1 applies subject to the following special rules: [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Under Article 74.1, the tax authority must notify the guarantor that issued the guarantee for the Article 183(1)(4), (4.1), and (4.2) exemption that it is released from its obligations if: [As amended by Federal Laws No. 353-FZ of November 27, 2017, and No. 389-FZ of July 31, 2023.]

[Textual paragraph no longer effective under Federal Law No. 101-FZ of April 5, 2016.]

[Textual paragraph no longer effective under Federal Law No. 101-FZ of April 5, 2016.]

[Textual paragraph no longer effective under Federal Law No. 101-FZ of April 5, 2016.]

[Textual paragraph no longer effective under Federal Law No. 101-FZ of April 5, 2016.]

[Textual paragraph no longer effective under Federal Law No. 101-FZ of April 5, 2016.]

[Textual paragraph no longer effective under Federal Law No. 101-FZ of April 5, 2016.]

[Textual paragraph no longer effective under Federal Law No. 101-FZ of April 5, 2016.]

[Textual paragraph no longer effective under Federal Law No. 101-FZ of April 5, 2016.]

[Paragraph 2 as amended by Federal Law No. 269-FZ of September 30, 2013.]

2.1. An organization may claim the Article 183(1)(4), (4.1), and (4.2) exemption without a bank guarantee if the aggregate VAT, excise tax, corporate profit tax, and mineral extraction tax it paid during the three calendar years preceding the tax period containing the exempt transaction date is at least 2 billion rubles, excluding taxes paid on cross-border movements of goods and as a tax agent, and at least three years have elapsed from its establishment through the filing date of the excise-tax return. [As amended by Federal Laws No. 353-FZ of November 27, 2017, and No. 302-FZ of August 3, 2018.]

No bank guarantee is required from an organization producing excisable goods under a tolling-processing agreement if the raw-material owner meets the same aggregate tax-payment threshold of at least 2 billion rubles for the preceding three calendar years, excluding cross-border and tax-agent payments. The taxpayer must submit a document issued to the owner by the tax authority confirming that the owner paid at least 2 billion rubles in those taxes during that period. [As amended by Federal Laws No. 302-FZ of August 3, 2018, and No. 389-FZ of July 31, 2023.]

The guarantee-free exemption applies only to the quantity of excisable goods belonging to raw-material owners that meet that tax-payment criterion.

[Paragraph 2.1 added by Federal Law No. 150-FZ of June 8, 2015.]

2.2. An organization whose duty to pay excise tax is secured by a suretyship may claim the Article 183(1)(4), (4.1), and (4.2) exemption. [As amended by Federal Law No. 353-FZ of November 27, 2017.]

The suretyship agreement must:

The surety must:

[Paragraph 2.2 added by Federal Law No. 401-FZ of November 30, 2016.]

2.3. A taxpayer subject to tax monitoring on the filing date of the original or amended return for a tax period of the year for which tax monitoring is or was conducted may claim the Article 183(1)(4), (4.1), and (4.2) exemption without a bank guarantee. [Paragraph 2.3 added by Federal Law No. 470-FZ of December 29, 2020.]

3. If excise tax is paid because there is no bank guarantee or suretyship agreement, the amounts paid, including the Article 194(8) advance excise payment on alcoholic and/or excisable alcohol-containing products, are reimbursed under Article 203, or Articles 203 and 203.1 during tax monitoring, after the taxpayer submits documents confirming actual export of the excisable goods outside the Russian Federation under the export or re-export customs procedure. [As amended by Federal Laws No. 353-FZ of November 27, 2017, and No. 470-FZ of December 29, 2020.]

The taxpayer must state in the excise-tax return for the tax period containing the Article 195 sale or transfer date the quantities exported under the export customs procedure and the corresponding excise-tax amounts. [As amended by Federal Law No. 353-FZ of November 27, 2017.]

The return for the tax period in which the taxpayer submits the Article 198(7) and (7.2) documents must state the following information on excisable goods exported under export or re-export for which an exemption was previously granted on the basis of a bank guarantee and/or suretyship agreement: [As amended by Federal Law No. 353-FZ of November 27, 2017.]

[Paragraph 3 as amended by Federal Law No. 401-FZ of November 30, 2016.]

4. For a taxpayer exporting alcoholic and/or excisable alcohol-containing products it produced and that are subject to the Article 194(8) advance-payment duty, the guarantor may submit one bank guarantee simultaneously exempting the taxpayer from the advance excise payment and from excise tax on the export sale. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The guarantor submits the guarantee under Article 74.1 and Article 204(14), and the taxpayer submits notice of exemption from the advance excise payment under the procedure and within the time limits in Article 204(14). [As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Textual paragraph no longer effective under Federal Law No. 389-FZ of July 31, 2023.]

Article 74.1 applies to the guarantee subject to the following special rules:

For this guarantee, the settlement period begins with the tax period following the period in which EAEU goods consisting of ethyl alcohol were purchased, transferred under Article 182(1)(22), or imported from an EAEU member state and ends with the tax period containing the 250th calendar day after the beginning of the first tax period in the settlement period.

[Paragraph 4 added by Federal Law No. 101-FZ of April 5, 2016.]

5. Under Article 74.1, the tax authority must notify the guarantor that issued the paragraph 4 guarantee that it is released from its obligations if the aggregate amount of actual performance of the secured obligations equals the excise tax and/or advance excise payment exempted under that guarantee, calculated by reference to the quantity of ethyl alcohol actually purchased, transferred under Article 182(1)(22), or imported from EAEU member states, taking account of actual losses during transportation, storage, internal movement, and subsequent technological processing within approved natural-loss norms. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The notice must be sent no later than eight days after completion of the desk audit of the excise-tax return that confirmed that equality, except in the case in the third textual paragraph of this paragraph. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

For a paragraph 2.3 taxpayer, the notice must be sent no later than 90 days after the excise-tax return and documents confirming that equality are submitted, unless a reasoned opinion is prepared during that period. [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

The aggregate amount of actual performance of the secured obligations is calculated by adding:

Excise tax paid on alcoholic and/or excisable alcohol-containing products and included in actual performance under one bank guarantee may not be included again for another guarantee.

The taxpayer's tax-accounting policy establishes the procedure for determining the quantity sold of alcoholic and/or excisable alcohol-containing products made from ethyl alcohol whose purchase, Article 182(1)(22) transfer, or import from EAEU member states qualified for the advance-payment exemption under a bank guarantee.

For products exported under the export customs procedure or moved to EAEU member states, the excise tax for which a desk audit confirms the validity of the exemption is determined from:

The three preceding textual paragraphs do not apply to a paragraph 2.3 taxpayer. [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

For such a taxpayer, the confirmed exempt amount on products exported under export or moved to EAEU member states is determined from: [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

[Paragraph 5 added by Federal Law No. 101-FZ of April 5, 2016.]

6. If the sum of the excise-tax amounts specified in the fifth and sixth textual paragraphs of paragraph 5 is less than the advance payment from which the taxpayer was exempt under a paragraph 4 bank guarantee, the taxpayer loses the exemption to the extent of the difference. It must pay that difference no later than the 28th day of the month following the month containing the 250th calendar day after the beginning of the first tax period in the settlement period. [Paragraph 6 added by Federal Law No. 101-FZ of April 5, 2016; as amended by Federal Law No. 263-FZ of July 14, 2022.]

7. Advance excise payments made under paragraph 6 and Article 204(13), including by the guarantor, are subsequently deductible and/or reimbursable to the taxpayer. [Paragraph 7 added by Federal Law No. 101-FZ of April 5, 2016; as amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

8. [Added by Federal Law No. 101-FZ of April 5, 2016; no longer effective under Federal Law No. 389-FZ of July 31, 2023.]

9. A taxpayer is exempt on the Article 183(1)(24) transactions if it submits the following documents or copies with its tax return:

Those documents must be submitted within 180 calendar days beginning on the 25th day of the month following the month in which the fuel was shipped.

If they are not submitted on time, excise tax is payable for the tax period containing the shipment date. If they are submitted after the deadline, tax paid is reimbursed under the fifth through seventeenth textual paragraphs of Article 203(4).

[Paragraph 9 added by Federal Law No. 305-FZ of July 2, 2021.]

[Article 184 as amended by Federal Law No. 110-FZ of July 24, 2002.]

Article 185. Special Tax Rules for Movement of Excisable Goods Across the Customs Border of the Eurasian Economic Union

[Heading as amended by Federal Laws No. 306-FZ of November 27, 2010, and No. 323-FZ of November 23, 2015.]

1. Upon import of excisable goods into the Russian Federation and other territories under its jurisdiction, tax treatment depends on the selected customs procedure as follows: [As amended by Federal Law No. 306-FZ of November 27, 2010.]

  1. upon placement under release for domestic consumption or processing for domestic consumption, excise tax is paid in full unless subparagraph 1.1 provides otherwise; [As amended by Federal Laws No. 306-FZ of November 27, 2010, No. 353-FZ of November 27, 2017, and No. 389-FZ of July 31, 2023.] 1.1. when goods are released for domestic consumption upon termination of the free-customs-zone procedure in the Kaliningrad Region Special Economic Zone, calculated excise tax is not paid unless the third textual paragraph of this subparagraph provides otherwise.

    This treatment may be used for the Article 181(1)(6) and (6.1) goods by taxpayers producing them that, on the release date, either are residents entered in the unified register of residents of the Kaliningrad Region SEZ or are persons registered in the Kaliningrad Region that, as of April 1, 2006, conducted activities under Federal Law No. 13-FZ of January 22, 1996, “On the Special Economic Zone in the Kaliningrad Region,” and are registered with the Kaliningrad tax authorities at the organization's location or the individual entrepreneur's residence.

    Excise tax calculated upon customs declaration but not paid under the first textual paragraph becomes payable under Article 204(3) for the tax period in which 180 calendar days from release expire if the taxpayer has not used the goods in taxable transactions under this Chapter by then. Documents evidencing that use, including copies of supply agreements, must accompany the excise-tax return stating the transactions.

    The customs authority must send the tax authorities the unpaid calculated amount and other information needed to control calculation and payment. The tax-control and customs-control authorities jointly approve the composition and submission procedure; [Subparagraph 1.1 added by Federal Law No. 353-FZ of November 27, 2017.]

  2. upon placement under re-import, the taxpayer pays excise tax from which it was exempt or that was refunded in connection with export, under EAEU law and Russian customs legislation; [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 306-FZ of November 27, 2010, and No. 323-FZ of November 23, 2015.]

  3. upon placement under transit, customs warehouse, re-export, duty-free trade, free warehouse, destruction, abandonment in favor of the state, special customs procedure, or free customs zone, excise tax is not paid; [As amended by Federal Laws No. 117-FZ of July 22, 2005, No. 240-FZ of October 30, 2007, No. 306-FZ of November 27, 2010, No. 245-FZ of July 19, 2011, and No. 389-FZ of July 31, 2023.]

  4. upon placement under inward processing, excise tax is not paid if the processed products will be exported within the prescribed period. If they are released for free circulation, excise tax is paid in full subject to EAEU law and Russian customs legislation; [As amended by Customs Code of the Russian Federation No. 61-FZ of May 28, 2003, and Federal Laws No. 306-FZ of November 27, 2010, and No. 323-FZ of November 23, 2015.]

  5. upon placement under temporary import, full or partial exemption applies under EAEU law and Russian customs legislation. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 306-FZ of November 27, 2010, and No. 323-FZ of November 23, 2015.]

2. Upon export of excisable goods from the Russian Federation, tax treatment is as follows: [As amended by Federal Law No. 306-FZ of November 27, 2010.]

  1. upon export outside the Russian Federation under the export customs procedure, excise tax is not paid subject to Article 184, or tax paid is refunded or credited by the Russian tax authorities under this Code. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 306-FZ of November 27, 2010.]

    This treatment also applies when goods are placed under customs warehouse for subsequent export and when they are placed under free customs zone; [As amended by Federal Laws No. 117-FZ of July 22, 2005, and No. 306-FZ of November 27, 2010.]

  2. upon re-export outside the Russian Federation, excise tax paid on import is refunded under EAEU law and Russian customs legislation; [As amended by Federal Laws No. 306-FZ of November 27, 2010, and No. 323-FZ of November 23, 2015.] 2.1. upon export from the Russian Federation to terminate the special customs procedure, excise tax is not paid; [Subparagraph 2.1 added by Federal Law No. 245-FZ of July 19, 2011.]

  3. under other customs procedures, no exemption or refund applies unless EAEU law or Russian customs legislation provides otherwise. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 306-FZ of November 27, 2010, No. 245-FZ of July 19, 2011, and No. 323-FZ of November 23, 2015.]

3. For excisable goods moved by individuals for personal, family, household, or other non-business needs, excise-tax payment in connection with movement across the EAEU customs border is governed by EAEU law. [As amended by Customs Code of the Russian Federation No. 61-FZ of May 28, 2003, and Federal Laws No. 306-FZ of November 27, 2010, and No. 323-FZ of November 23, 2015.]

Article 186. Special Rules for Levying Excise Tax upon Import and Export of Excisable Goods of the Eurasian Economic Union

[Heading as amended by Federal Laws No. 306-FZ of November 27, 2010, and No. 323-FZ of November 23, 2015.]

1. Excise tax on EAEU excisable goods imported into the Russian Federation from another EAEU member state is levied by the tax authorities, except for EAEU excisable goods that Russian legislation requires to bear federal special stamps or accounting-and-control special stamps. [As amended by Federal Laws No. 323-FZ of November 23, 2015, and No. 96-FZ of April 22, 2024.]

Excise tax on goods subject to either of those marking requirements and imported from another EAEU member state is levied by the customs authorities under Article 186.1. [As amended by Federal Laws No. 323-FZ of November 23, 2015, and No. 96-FZ of April 22, 2024.]

Where goods are imported from EAEU member states into the Russian Federation and other territories under its jurisdiction under mandate, commission, or agency agreements, the mandatary, commission agent, or agent organization or individual entrepreneur must calculate and pay the tax. Payment is due no later than the 20th day of the month following the month in which that person recognizes the imported goods in its accounts. [Textual paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

For purposes of this Chapter, accounting-and-control special stamps are means of identification applied to packaging for tobacco products; liquids for electronic nicotine-delivery systems; electronic nicotine-delivery systems containing such liquid; and tobacco or heated-tobacco products intended for consumption by heating, in accordance with Federal Law No. 381-FZ of December 28, 2009, “On the Fundamentals of State Regulation of Trading Activities in the Russian Federation.” [Textual paragraph added by Federal Law No. 96-FZ of April 22, 2024; as amended by Federal Law No. 416-FZ of November 29, 2024.]

[Paragraph 1 as amended by Federal Law No. 306-FZ of November 27, 2010.]

2. Upon export of excisable goods from the Russian Federation to EAEU member states, the procedure for confirming entitlement to exemption is established on the basis of the Treaty on the Eurasian Economic Union of May 29, 2014. [As amended by Federal Law No. 302-FZ of August 3, 2018.]

Article 186.1. Procedure for Levying Excise Tax on EAEU Goods Subject to Federal Special Stamps or Accounting-and-Control Special Stamps and Imported into the Russian Federation from an EAEU Member State

[Heading as amended by Federal Laws No. 323-FZ of November 23, 2015, and No. 96-FZ of April 22, 2024.]

1. The duty to pay excise tax on marked EAEU goods imported into the Russian Federation from another EAEU member state arises on the import date. [As amended by Federal Law No. 323-FZ of November 23, 2015.]

2. The tax base is:

For marked goods, value means the transaction price payable to the supplier under the agreement. For goods received under barter or commodity-credit agreements, it is the value stated in the agreement; if none is stated, the value in shipping documents; and if neither states a value, the value recorded in the accounts.

The calculated value of marked goods subject to combined rates is determined under Article 187.1.

The tax base for marked EAEU goods imported from another member state is determined on the date the taxpayer recognizes them in its accounts, but no later than the date the statistical declaration is filed if EAEU law and Russian customs legislation require one. [As amended by Federal Law No. 323-FZ of November 23, 2015.]

3. The taxpayer independently calculates excise tax using the Article 193 rates in effect on the payment date. [As amended by Federal Law No. 323-FZ of November 23, 2015.]

4. The taxpayer must remit excise tax to the Federal Treasury account no later than five days after recognizing the imported marked goods in its accounts. [As amended by Federal Law No. 323-FZ of November 23, 2015.]

5. To pay the tax, the taxpayer must submit the following to the customs authority: [As amended by Federal Law No. 323-FZ of November 23, 2015.]

  1. an application on paper and electronically, in the form, formats, and number of copies established by the federal customs authority; [As amended by Federal Law No. 97-FZ of June 29, 2012.]

  2. transport or shipping documents evidencing movement of the marked goods from an EAEU member state into the Russian Federation; [As amended by Federal Law No. 323-FZ of November 23, 2015.]

  3. documents needed to confirm that the marked goods have EAEU-goods status; [As amended by Federal Law No. 323-FZ of November 23, 2015.]

  4. VAT invoices prepared under the law of the EAEU member state when the marked goods were shipped, if that law requires their issuance; [As amended by Federal Law No. 323-FZ of November 23, 2015.]

  5. agreements under which the marked goods imported from another EAEU member state were acquired; [As amended by Federal Law No. 323-FZ of November 23, 2015.]

  6. an information notice provided to the taxpayer of one EAEU member state by the taxpayer of another EAEU member state or by a taxpayer of a non-member state selling goods imported from another member state. The notice must be signed by the head or individual entrepreneur, bear the organization's seal, and state: [As amended by Federal Law No. 323-FZ of November 23, 2015.]

    • the number identifying the person as a taxpayer of an EAEU member state; [As amended by Federal Law No. 323-FZ of November 23, 2015.]
    • the taxpayer's full name; [As amended by Federal Law No. 323-FZ of November 23, 2015.]
    • the taxpayer's location or residence; [As amended by Federal Law No. 323-FZ of November 23, 2015.]
    • the number and date of the agreement to acquire the imported marked goods; and
    • the number and date of the specification.

    If the member-state taxpayer from which the goods are acquired does not own them but acts as commission agent, mandatary, or agent, the notice must also provide the information for the owner. [As amended by Federal Law No. 323-FZ of November 23, 2015.]

    A Russian translation is mandatory if the notice is in a foreign language. The notice need not be submitted if the paragraph 5(5) agreement contains the required information;

  7. commission, mandate, or agency agreements, if any; and

  8. agreements under which goods imported from another EAEU member state were acquired. [As amended by Federal Law No. 323-FZ of November 23, 2015.]

6. The paragraph 5(2)-(8) documents may be submitted as duly certified copies.

7. If excise tax on marked EAEU goods is unpaid, underpaid, or paid after the paragraph 4 deadline, or if information declared to customs differs from information exchanged between member-state tax and customs authorities, the customs authority collects excise tax and late-payment interest under Russian legislation and applies security measures for customs payments and late-payment interest under EAEU law and Russian customs legislation. [As amended by Federal Law No. 323-FZ of November 23, 2015.]

[Article 186.1 added by Federal Law No. 306-FZ of November 27, 2010.]

Article 187. Determination of the Tax Base upon Sale, Transfer, or Receipt of Excisable Goods

[Heading as amended by Federal Law No. 110-FZ of July 24, 2002.]

1. The tax base is determined separately for each type of excisable good.

2. Depending on the applicable rate, the tax base upon sale or taxable transfer of excisable goods produced by the taxpayer is:

  1. for goods subject to a fixed, or specific, rate stated as an absolute amount per unit, their physical volume sold or transferred;
  2. for goods subject to an ad valorem rate, their sale or transfer value calculated using prices determined with regard to Article 105.3, excluding excise tax and VAT; [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 117-FZ of July 7, 2003, and No. 227-FZ of July 18, 2011.]
  3. for goods subject to an ad valorem rate, their transfer value calculated from average sale prices in the preceding tax period or, if none, market prices, excluding excise tax and VAT. The same procedure applies to gratuitous sale, barter, accord and satisfaction, novation, and transfer as payment in kind; [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 117-FZ of July 7, 2003.]
  4. for goods subject to a combined fixed and ad valorem rate, their physical volume for application of the fixed rate and their calculated value based on maximum retail prices for application of the ad valorem rate. The calculated value of tobacco products subject to combined rates is determined under Article 187.1. [Subparagraph 4 added by Federal Law No. 134-FZ of July 26, 2006.]

2.1. If the taxpayer's paragraph 2(1) tax base for alcoholic and alcohol-containing products is lower than the volume sold during the tax period recorded in the Unified State Automated Information System for Recording the Volume of Production and Circulation of Ethyl Alcohol and Alcoholic and Alcohol-Containing Products, or EGAIS, the tax base is determined from EGAIS data. [Paragraph 2.1 added by Federal Law No. 401-FZ of November 30, 2016.]

3. [Added by Federal Law No. 110-FZ of July 24, 2002; no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

4. The tax base upon sale of confiscated and/or ownerless excisable goods and excisable goods abandoned in favor of the state and subject to transfer into state and/or municipal ownership is determined under paragraph 2(1) and (2). [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 110-FZ of July 24, 2002, and No. 134-FZ of July 26, 2006.]

5. Foreign-currency proceeds are translated into Russian currency at the exchange rate of the Central Bank of the Russian Federation in effect on the excisable-goods sale date. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

6. Funds received by the taxpayer that are unrelated to sale of excisable goods are not included in the tax base.

7. The tax base for the Article 182(1)(20) taxable transaction is the physical volume of denatured ethyl alcohol received. [Paragraph 7 added by Federal Law No. 107-FZ of July 21, 2005.]

8. The tax base for the Article 182(1)(21), (23), and (24) taxable transactions is the physical volume of straight-run gasoline received or recognized in accounts. [Paragraph 8 added by Federal Law No. 134-FZ of July 26, 2006; as amended by Federal Law No. 366-FZ of November 24, 2014.]

9. The tax base for the Article 182(1)(25)-(27) taxable transactions is the physical volume of benzene, paraxylene, or orthoxylene received and/or recognized in accounts, subject to the following special rule.

For products treated as recognized in accounts under the second textual paragraph of Article 182(1)(26), the tax base is the physical volume produced at an intermediate stage of the continuous petrochemical-product production process by the organization providing processing services to the certificate-holding taxpayer for raw materials the taxpayer owns, including processing into petrochemical products. The volumes produced and used, including to produce petrochemical products, are determined from measuring instruments belonging to the service provider.

[Paragraph 9 added by Federal Law No. 366-FZ of November 24, 2014; as amended by Federal Law No. 22-FZ of February 17, 2023.]

10. The tax base for the Article 182(1)(28) taxable transaction is the physical volume of aviation kerosene received. [Paragraph 10 added by Federal Law No. 366-FZ of November 24, 2014.]

11. The tax base for the Article 182(1)(29) taxable transaction is the physical volume of middle distillates received. [Paragraph 11 added by Federal Law No. 323-FZ of November 23, 2015.]

12. The tax base for the Article 182(1)(30) taxable transaction is the physical volume of middle distillates sold and exported as stores on watercraft under EAEU law. [Paragraph 12 added by Federal Law No. 323-FZ of November 23, 2015.]

13. The tax base for the Article 182(1)(31) taxable transaction is the physical volume of middle distillates sold outside the Russian Federation under the export customs procedure. [Paragraph 13 added by Federal Law No. 323-FZ of November 23, 2015.]

14. In the tax base calculated on sales of alcoholic products made by the taxpayer and marked with federal special stamps and/or means of identification under Federal Law No. 381-FZ of December 28, 2009, the volume returned by the buyer is excluded. [Paragraph 14 added by Federal Law No. 101-FZ of April 5, 2016; as amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 425-FZ of November 28, 2025.]

15. The tax base for the Article 182(1)(34) taxable transaction is the physical quantity of taxpayer-owned petroleum feedstock directed to processing, determined from measuring instruments at locations stated in the petroleum-feedstock-processing certificate issued to the taxpayer or direct service provider and/or in documents submitted by that provider under Article 179.7(20). [As amended by Federal Law No. 321-FZ of October 15, 2020.]

For purposes of this Chapter, that quantity is determined subject to special rules established by the federal fuel-and-energy policy and regulatory authority in agreement with the Ministry of Finance. [Textual paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

[Paragraph 15 added by Federal Law No. 301-FZ of August 3, 2018.]

15.1. The tax base for the Article 182(1)(34.1) taxable transaction is the physical quantity of petroleum feedstock supplied by the petroleum-feedstock owner for tolling processing outside the Russian Federation under an international treaty.

For a tax period, the taxpayer determines that quantity in net-mass metric tons, subject to confirmation under the international treaty by the federal fuel-and-energy policy and regulatory authority, but not exceeding the quantity stated for that period in the production balance of the person conducting the foreign tolling processing.

No later than the 20th day of the month following the elapsed tax period, the federal fuel-and-energy policy and regulatory authority must send the tax authority at the petroleum-feedstock owner's location information confirming the quantity directed to tolling processing outside the Russian Federation.

[Paragraph 15.1 added by Federal Law No. 425-FZ of November 28, 2025.]

16. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

17. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

18. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

19. The tax base for hookah tobacco is the mass of tobacco raw material in it, but not less than 20 percent of the hookah tobacco's net mass if the consumer packaging states the mass of tobacco raw material. If the packaging does not state that mass, the tax base is the hookah tobacco's net mass. [Paragraph 19 added by Federal Law No. 78-FZ of May 1, 2019.]

20. The tax base for the Article 182(1)(38) taxable transaction is the metric-ton quantity of grapes used to produce wine; sparkling wine, including Russian champagne; fortified liqueur wine with a protected geographical indication or protected appellation of origin; wine materials; grape must; or spirits made using full-cycle technology, sold during the tax period. [Paragraph 20 added by Federal Law No. 326-FZ of September 29, 2019; as amended by Federal Law No. 382-FZ of November 29, 2021.]

21. The tax base for the Article 182(1)(20.1) taxable transaction is the physical volume of ethyl alcohol received or recognized in accounts.

The tax base for the Article 182(1)(20.2) taxable transaction is the physical volume of pharmaceutical-grade ethyl-alcohol substance received or recognized in accounts, expressed in liters of anhydrous ethyl alcohol contained in the excisable good. [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph 21 added by Federal Law No. 326-FZ of September 29, 2019.]

22. The tax base for the Article 182(1)(39) taxable transaction is the physical quantity of taxpayer-owned ethane directed to processing, determined from measuring instruments at locations stated in the ethane-processing certificate issued to the taxpayer or direct service provider and/or in documents submitted by that provider under Article 179.8(23). [Paragraph 22 added by Federal Law No. 321-FZ of October 15, 2020.]

22.1. If the taxpayer's paragraph 2(1) tax base for tobacco products other than those subject to combined rates, liquids for electronic nicotine-delivery systems, or heated-tobacco products is lower than the volume sold during the tax period recorded in the State Information System for Monitoring the Circulation of Goods Subject to Mandatory Identification Marking, hereinafter the "monitoring information system," the tax base is determined from that system's data. [As amended by Federal Law No. 416-FZ of November 29, 2024.]

If the taxpayer's paragraph 2(4) tax base for tobacco products subject to combined rates is lower than the volume sold and/or their calculated value recorded in that system, the relevant volume and/or calculated-value component of the tax base is determined from the system's data.

[Paragraph 22.1 added by Federal Law No. 96-FZ of April 22, 2024.]

23. The tax base for the Article 182(1)(40) taxable transaction is the physical quantity of taxpayer-owned liquefied hydrocarbon gases directed to processing, determined from measuring instruments at locations stated in the processing certificate issued to the taxpayer or direct service provider and/or in documents submitted by that provider under Article 179.9(23). [Paragraph 23 added by Federal Law No. 321-FZ of October 15, 2020.]

24. The tax base for the taxable objects specified in Article 181(1)(21) and (22) is the metric-ton mass of cast metallurgical products or semi-finished products, including blooms, slabs, and other billets, recognized in accounts during the tax period. [Paragraph 24 added by Federal Law No. 382-FZ of November 29, 2021.]

25. The tax base for the Article 182(1)(43) taxable transaction is the cubic-meter volume of natural gas received and used as feedstock to produce ammonia and the by-products and waste of that production, collectively "ammonia production" for purposes of this Chapter. If the volume is not determined and documented for a tax period, the tax base is all natural gas received by the taxpayer during that period.

If natural gas is used to produce ammonia and other products or for other purposes, the taxpayer's tax-accounting policy must establish the procedure for determining the volume used for ammonia production. The taxpayer must maintain separate records of ammonia-production use and other use, under a procedure established in that policy. Those procedures may be changed if the production technology changes or from the beginning of a new tax period, but not earlier than the end of 24 tax periods immediately following the calendar year in which the procedures were approved or amended. [Paragraph 25 added by Federal Law No. 176-FZ of July 12, 2024.]

26. The tax base for heated-tobacco products is the net mass of tobacco that has undergone post-harvest and/or other industrial processing together with ingredients added during manufacture. [Paragraph 26 added by Federal Law No. 416-FZ of November 29, 2024.]

Article 187.1. Procedure for Determining the Calculated Value and Establishing the Maximum Retail Price of Tobacco Products Subject to Combined Tax Rates

[Heading as amended by Federal Law No. 305-FZ of July 2, 2021.]

1. Calculated value is the maximum retail price stated on a unit of consumer packaging, or pack, of tobacco products subject to combined rates, hereinafter "tobacco products" in this Article, multiplied by the number of packs sold or transferred during the reporting tax period or imported into the Russian Federation and other territories under its jurisdiction. [As amended by Federal Laws No. 306-FZ of November 27, 2010, and No. 305-FZ of July 2, 2021.]

2. Maximum retail price is the price above which retailers, public-catering and service businesses, and individual entrepreneurs may not sell a pack to consumers. The taxpayer independently establishes a maximum retail price per pack separately for each brand or product name.

For purposes of this Chapter, a brand or product name is an assortment item distinguished from others by one or more of: an individualized designation or name assigned by the manufacturer or licensor; formulation; dimensions; presence or absence of a filter; or packaging.

[Paragraph 2 as amended by Federal Law No. 142-FZ of July 22, 2008.]

3. No later than 10 calendar days before the tax period from which the stated maximum retail prices will be applied to packs, the taxpayer must file with the tax authority at its place of registration, or the customs authority at the place of customs declaration, a notice for every brand or product name. The tax-control authority establishes the notice form and format and its electronic tax-authority submission procedure. The customs-control authority establishes its electronic customs format, structure, and submission procedure. Each notice must contain the complete list of brands or product names. [As amended by Federal Law No. 305-FZ of July 2, 2021.]

The maximum-price information in notices received by the tax or customs authorities must be published electronically in the relevant authority's public information system. It must be publicly available before the calendar month from which the prices apply, but not earlier than the day following the last filing date in the first textual paragraph. The relevant authority establishes the publication procedure. [Textual paragraph added by Federal Law No. 338-FZ of November 28, 2011; as amended by Federal Law No. 305-FZ of July 2, 2021.]

4. The maximum prices stated in the notice and the month and year of manufacture must appear on every pack made while the notice is effective, except tobacco products that are non-taxable or exempt under Article 185. A brand or product name may not be produced during that period with a different maximum price on the pack.

5. Those maximum prices and manufacture information must appear on every pack beginning on the first day of the month following the notice date and remain effective for at least one calendar month. The taxpayer may change the price for all or some brands by filing a new paragraph 3 notice. The new prices apply from the first day of the month following the new notice date, but not before the minimum term of the preceding notice expires.

6. If, during one tax period, the taxpayer sells or transfers a single brand at different maximum retail prices stated on its packs, calculated value is the sum of each stated maximum price multiplied by the number of packs bearing that price.

7. If the taxpayer declares for import into the Russian Federation and other territories under its jurisdiction a single brand whose packs state different maximum retail prices, calculated value is the sum of each stated price multiplied by the number of imported packs bearing that price. [Paragraph 7 added by Federal Law No. 75-FZ of May 16, 2007; as amended by Federal Law No. 306-FZ of November 27, 2010.]

[Article 187.1 added by Federal Law No. 134-FZ of July 26, 2006.]

Article 188

[No longer effective under Federal Law No. 117-FZ of July 7, 2003.]

Article 189. Increase in the Tax Base upon Sale of Excisable Goods

[Heading as amended by Federal Law No. 117-FZ of July 7, 2003.]

1. The tax base determined under Articles 187-188 is increased by amounts received for excisable goods sold in the form of financial assistance; advances or other payments for future supplies whose sale date is determined under Article 195(2); contributions to special-purpose funds; increases in income; interest or discount on promissory notes; interest on commodity credit; or amounts otherwise connected with payment for the goods sold. [As amended by Federal Laws No. 118-FZ of August 7, 2001, No. 117-FZ of July 7, 2003, and No. 134-FZ of July 26, 2006.]

2. Paragraph 1 applies to sales of excisable goods subject to ad valorem rates. [As amended by Federal Law No. 117-FZ of July 7, 2003.]

3. Amounts referred to in this Article and received in foreign currency are translated into Russian currency at the exchange rate of the Central Bank of the Russian Federation in effect on the date actually received.

Article 190. Special Rules for Determining the Tax Base for Transactions Involving Excisable Goods Subject to Different Tax Rates

1. For excisable goods subject to different rates, the tax base is determined separately for each rate.

2. If the taxpayer does not maintain separate tax-base records for those goods, a single tax base is determined for all Article 182 taxable transactions involving them.

The Article 189(1) amounts are included in that single tax base for taxable transactions involving the Article 189(2) goods.

[Paragraph 2 as amended by Federal Law No. 306-FZ of November 27, 2010.]

[Article 190 as amended by Federal Law No. 110-FZ of July 24, 2002.]

Article 191. Determination of the Tax Base upon Import of Excisable Goods into the Russian Federation and Other Territories Under Its Jurisdiction

[Heading as amended by Federal Law No. 306-FZ of November 27, 2010.]

1. Subject to Article 185, the tax base upon import is: [As amended by Federal Law No. 306-FZ of November 27, 2010.]

  1. for goods subject to a fixed, or specific, rate stated as an absolute amount per unit, their physical import volume;
  2. for goods subject to an ad valorem rate, the sum of their customs value and customs duty payable;
  3. for goods subject to a combined fixed and ad valorem rate, their physical import volume for application of the fixed rate and their calculated value based on maximum retail prices for application of the ad valorem rate. Calculated value is determined under Article 187.1. [Subparagraph 3 added by Federal Law No. 134-FZ of July 26, 2006.]

2. Customs value and customs duty payable are determined under this Code. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

3. The tax base is determined separately for each imported consignment. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 306-FZ of November 27, 2010.]

If one consignment contains goods subject to different rates, the tax base is determined separately for each group. The same applies if it contains excisable goods previously exported from the Russian Federation under outward processing. [As amended by Federal Law No. 306-FZ of November 27, 2010.]

4. For excisable goods imported as products of outward processing, the tax base is determined under this Article. [As amended by Federal Law No. 306-FZ of November 27, 2010.]

5. For Russian goods placed under the free-customs-zone procedure and imported into the remainder of the Russian Federation and other territories under its jurisdiction, or transferred within the special economic zone to nonresidents of that zone, the tax base is determined under Article 187. [Paragraph 5 added by Federal Law No. 117-FZ of July 22, 2005; as amended by Federal Laws No. 240-FZ of October 30, 2007, and No. 306-FZ of November 27, 2010.]

6. The import tax base for hookah tobacco and heated-tobacco products is determined subject to Article 187(19) and (26), respectively. [Paragraph 6 added by Federal Law No. 416-FZ of November 29, 2024.]

Article 192. Tax Period

The tax period is one calendar month.

[Article 192 as amended by Federal Law No. 110-FZ of July 24, 2002.]

Article 193. Tax Rates

1. Excisable goods are taxed at the following rates:

  1. ethyl alcohol made from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol, and distillates, sold to organizations paying the advance excise payment, including EAEU goods imported from EAEU member states: from January 1, 2021, 0 rubles per liter of anhydrous ethyl alcohol contained in the excisable good;

  2. denatured ethyl alcohol made from food or non-food raw materials and sold to organizations holding a certificate specified in Article 179.2(1)(1)-(4) or (6)-(8): from January 1, 2025, 0 rubles per liter of anhydrous ethyl alcohol contained in the excisable good; [As amended by Federal Laws No. 176-FZ of July 12, 2024, and No. 425-FZ of November 28, 2025.] 2.1. pharmaceutical-grade ethyl-alcohol substance sold to pharmacy organizations; medical organizations; testing laboratories or centers accredited under Russian national-accreditation legislation and testing the quality of medicinal products; and manufacturers of medicinal products, medical devices, and/or medicinal preparations holding a pharmaceutical-production certificate: from January 1, 2025, 0 rubles per liter of anhydrous ethyl alcohol contained in the excisable good; [Subparagraph 2.1 added by Federal Law No. 176-FZ of July 12, 2024.]

  3. ethyl alcohol made from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol, and distillates, transferred in an Article 182(1)(22) taxable transaction: from January 1, 2021, 0 rubles per liter of anhydrous ethyl alcohol contained in the excisable good; 3.1. ethyl alcohol made from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol, and distillates, sold to an organization that, on the date the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and Kherson Region were admitted into the Russian Federation and new constituent entities formed, had its permanent executive body's location, or absent such a body the location of another body or person authorized to act without a power of attorney, in one of those territories and produced alcoholic and/or alcohol-containing products there, including medicinal preparations, medicinal products, and medical devices: from September 30 through December 31, 2022, 0 rubles per liter of anhydrous ethyl alcohol contained in the excisable good; [Subparagraph 3.1 added by Federal Law No. 443-FZ of November 21, 2022.]

  4. ethyl alcohol made from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol, and distillates, sold to organizations that failed to perform the advance-payment duty, meaning they submitted no exemption notice and no bank guarantee was submitted for them, and/or that hold no Article 179.2(1) certificate, and to organizations holding certificates specified in Article 179.2(1), unless subparagraph 2 or 2.1 provides otherwise:

    • January 1-June 30, 2026: 824 rubles per liter of anhydrous ethyl alcohol contained in the excisable good. [Subparagraph 4 as amended by Federal Law No. 425-FZ of November 28, 2025.]

  5. ethyl alcohol made from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol, and distillates, imported into the Russian Federation either as non-EAEU goods or as EAEU goods from member states, where no advance-payment duty exists, other than because of a bank guarantee and exemption notice, or where that duty was not performed:

    • January 1-June 30, 2026: 824 rubles per liter of anhydrous ethyl alcohol contained in the excisable good. [Subparagraph 5 as amended by Federal Law No. 425-FZ of November 28, 2025.]

  6. ethyl alcohol made from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol, and distillates, transferred within one organization in a taxable transaction conducted by the taxpayer:

    • 2026: 824 rubles per liter of anhydrous ethyl alcohol contained in the excisable good;
    • 2027: 857 rubles per liter; and
    • 2028: 891 rubles per liter. [Subparagraph 6 as amended by Federal Law No. 425-FZ of November 28, 2025.]

  7. ethyl alcohol made from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol, distillates, and pharmaceutical-grade ethyl-alcohol substance, received or recognized in accounts by organizations holding an Article 179.2(1) certificate:

    • 2026: 824 rubles per liter of anhydrous ethyl alcohol contained in the excisable good;
    • 2027: 857 rubles per liter; and
    • 2028: 891 rubles per liter. [Subparagraph 7 as amended by Federal Law No. 425-FZ of November 28, 2025.]

  8. alcohol-containing products:

    • 2026: 824 rubles per liter of anhydrous ethyl alcohol contained in the excisable good;
    • 2027: 857 rubles per liter; and
    • 2028: 891 rubles per liter. [Subparagraph 8 as amended by Federal Law No. 425-FZ of November 28, 2025.]

  9. grapes used to produce wine; sparkling wine, including Russian champagne; fortified liqueur wine with a protected geographical indication or protected appellation of origin; wine materials; grape must; or spirits made using full-cycle technology, sold during the tax period: from January 1, 2022, 32 rubles per metric ton; [As amended by Federal Law No. 382-FZ of November 29, 2021; subparagraph 9 as amended by Federal Law No. 305-FZ of July 2, 2021.]

  10. grape must, fruit must, fermented fruit materials, and wine materials other than fortified bulk wine:

  1. alcoholic products exceeding 9 percent ethyl alcohol by volume, excluding beer; wines; fortified liqueur wines; wine materials; fruit wines produced outside the Russian Federation, hereinafter "fruit wines" in this Chapter; fruit alcoholic products; sparkling wines, including Russian champagne; wine beverages produced outside the Russian Federation, hereinafter "wine beverages" in this Chapter; grape-containing beverages; and fruit alcoholic beverages made without adding rectified food-grade ethyl alcohol, fortified grape or other fruit must, distillates, or fortified liqueur wine:

for products not exceeding 18 percent ethyl alcohol by volume, the rate per liter of anhydrous ethyl alcohol contained in the excisable good is:

for products exceeding 18 percent ethyl alcohol by volume:

  1. alcoholic products not exceeding 9 percent ethyl alcohol by volume, excluding beer; beer-based beverages; wines; wine materials; fruit wines; fruit alcoholic products; sparkling wines, including Russian champagne; cider; perry; mead; wine beverages; grape-containing beverages; and fruit alcoholic beverages made without adding rectified food-grade ethyl alcohol, fortified grape or other fruit must, distillates, or fortified liqueur wine. The rate per liter of anhydrous ethyl alcohol contained in the excisable good is:
  1. wines other than fortified liqueur wines, fruit wines, and fruit alcoholic products:
  1. wine beverages, grape-containing beverages, and fruit alcoholic beverages made without adding rectified food-grade ethyl alcohol, fortified grape or other fruit must, distillates, or fortified liqueur wine:

14.1. fortified liqueur wine and fortified bulk wine:

  1. cider, perry, and mead:
  1. sparkling wines, including Russian champagne:
  1. beer with prescribed standardized ethyl alcohol content not exceeding 0.5 percent by volume, other than beer containing sugar, meaning glucose, fructose, sucrose, dextrose, maltose, or lactose, and/or sugar syrup and/or honey and more than 5 grams of carbohydrates per 100 ml: from July 1, 2023, 0 rubles per liter; [As amended by Federal Law No. 443-FZ of November 21, 2022.]
  2. beer exceeding 0.5 percent but not exceeding 8.6 percent ethyl alcohol by volume, and beer-based beverages:
  1. beer exceeding 8.6 percent ethyl alcohol by volume:
  1. pipe, smoking, chewing, sucking, snuff, and hookah tobacco, excluding tobacco used as raw material to make tobacco products:
  1. cigars:
  1. cigars:
  1. cigarillos, including little cigars, bidis, and kreteks:
  1. cigarettes and papirosy:
  1. heated-tobacco products:

  1. [No longer effective under Federal Law No. 1-FZ of January 27, 2023.]

  2. liquids for electronic nicotine-delivery systems:

  1. passenger cars with engine power not exceeding 67.5 kW, or 90 hp: from January 1, 2021, 0 rubles per 0.75 kW, or 1 hp;
  2. passenger cars exceeding 67.5 kW, or 90 hp, but not exceeding 112.5 kW, or 150 hp:
  1. passenger cars exceeding 112.5 kW, or 150 hp, but not exceeding 150 kW, or 200 hp:
  1. passenger cars exceeding 150 kW, or 200 hp, but not exceeding 225 kW, or 300 hp:
  1. passenger cars exceeding 225 kW, or 300 hp, but not exceeding 300 kW, or 400 hp:
  1. passenger cars exceeding 300 kW, or 400 hp, but not exceeding 375 kW, or 500 hp:
  1. passenger cars exceeding 375 kW, or 500 hp:
  1. motorcycles exceeding 112.5 kW, or 150 hp:
  1. motor gasoline not meeting Class 5:
  1. Class 5 motor gasoline:
  1. diesel fuel:
  1. motor oils for diesel and/or carburetor or fuel-injection engines:
  1. aviation kerosene: January 1, 2026-December 31, 2028, 2,800 rubles per metric ton; [As amended by Federal Law No. 425-FZ of November 28, 2025.]
  2. sugar-sweetened beverages: from January 1, 2026, 11 rubles per liter; [Subparagraph 40 added by Federal Law No. 443-FZ of November 21, 2022; as amended by Federal Law No. 425-FZ of November 28, 2025.]
  3. nicotine raw materials:
  1. tobacco-free nicotine-containing heating mixture:
  1. straight-run gasoline:
  1. benzene, paraxylene, and orthoxylene: from January 1, 2025, 3,574 rubles per metric ton. [Subparagraph 44 added by Federal Law No. 362-FZ of October 29, 2024.]

[Paragraph 1 as amended by Federal Law No. 321-FZ of October 15, 2020.]

2. [No longer effective under Federal Law No. 107-FZ of July 21, 2005.]

3. [No longer effective under Federal Law No. 107-FZ of July 21, 2005.]

4. The rate of 0 rubles per liter of anhydrous ethyl alcohol contained in the excisable good applies when the taxpayer sells ethyl alcohol to persons that present either:

The rate of 0 rubles per liter of anhydrous ethyl alcohol contained in the excisable good applies to an Article 182(1)(22) transaction if the taxpayer submits at its place of registration either the Article 204(7) payment notice or the exemption notice and the guarantor submits the Article 204(11) bank guarantee. [As amended by Federal Laws No. 338-FZ of November 28, 2011, and No. 389-FZ of July 31, 2023.]

The rate of 0 rubles per liter of anhydrous ethyl alcohol contained in the excisable good applies to import from EAEU member states of EAEU goods consisting of ethyl alcohol by a purchaser that produces alcoholic and/or excisable alcohol-containing products and submits at its place of registration either the Article 204(7) payment notice or an exemption notice upon the guarantor's submission of an Article 204(11) bank guarantee. [Textual paragraph added by Federal Law No. 269-FZ of September 30, 2013; as amended by Federal Laws No. 323-FZ of November 23, 2015, No. 326-FZ of September 29, 2019, and No. 389-FZ of July 31, 2023.]

[Paragraph 4 added by Federal Law No. 306-FZ of November 27, 2010.]

4.1. The paragraph 1(3.1) rate applies if the taxpayer submits with its return:

  1. the agreement under which ethyl alcohol is sold to a paragraph 1(3.1) organization;
  2. documents evidencing sale through December 31, 2022, and registers of VAT invoices issued to those organizations; and
  3. documents evidencing full receipt of payment for the ethyl alcohol in the taxpayer's bank account no later than the 25th day of the month following the sale month.

[Paragraph 4.1 added by Federal Law No. 443-FZ of November 21, 2022.]

5. If an international treaty of the Russian Federation treats natural gas as excisable, it is taxed at 30 percent unless an international treaty provides otherwise. [Paragraph 5 added by Federal Law No. 366-FZ of November 24, 2014; as amended by Federal Law No. 176-FZ of July 12, 2024.]

5.1. From January 1, 2025, the taxpayer determines the excise rate on natural gas received for ammonia production, A_NG, in rubles per 1,000 cubic meters as follows:

A_NG = C_UREA × 6.5% × P + C_UREA_SUP

where:

The supplemental component is:

C_UREA_SUP = (C_UREA − 300) × 12% × P.

The federal competition authority establishes the procedure for determining C_UREA, calculates it, and publishes it on its official website by the 10th day of the month following the tax period. If it is not published on time, the taxpayer calculates it under that procedure.

If C_UREA is below 300, C_UREA_SUP is zero. The calculated A_NG rate is rounded to a whole number under the applicable rounding procedure and treated as a fixed, or specific, rate. [Paragraph 5.1 added by Federal Law No. 176-FZ of July 12, 2024.]

6. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 362-FZ of October 29, 2024.]

7. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 362-FZ of October 29, 2024.]

8. Unless this paragraph provides otherwise, the taxpayer determines the excise rate on petroleum feedstock, A_PF, in rubles per metric ton as follows:

A_PF = ((C_OIL × 7.3 − 182.5) × 0.3 + 29.2) × P × C_PU × K_REG. [As amended by Federal Law No. 362-FZ of October 29, 2024.]

where:

For production capacity stated in the petroleum-feedstock-processing certificate issued to the taxpayer or its direct service provider, K_REG is:

C_PU is determined as follows:

C_PU = (V_PF − 0.55 × V_SRG − 0.3 × V_LM − 0.065 × V_PC − V_OTH) / V_PF.

where:

The product volumes in the four preceding variable definitions are taken into account subject to standard losses occurring after shipment and before title passes due to technological transportation features. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

If products shipped or transferred in preceding tax periods are returned, the relevant V_SRG, V_LM, V_PC, and V_OTH values for those periods are not recalculated. The returned volumes are excluded from the corresponding values in the return period. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

If C_OIL, calculated for the tax period, is less than or equal to 25 U.S. dollars per barrel, the excise rate on petroleum feedstock, A_PF, for that tax period is taken to be the product of 20 U.S. dollars and the calendar-month average U.S.-dollar-to-ruble exchange rate, P. [As amended by Federal Law No. 362-FZ of October 29, 2024.]

Irrespective of whether the other conditions established by this paragraph are met, the excise rate on petroleum feedstock, A_PF, for a tax period is taken to be zero if at least one of the following conditions is met in that tax period:

The calculated excise rate on petroleum feedstock, A_PF, is rounded to a whole number under the applicable rounding rules and is treated as a fixed (specific) rate for purposes of this Chapter.

For purposes of this paragraph, the taxpayer independently identifies the types of petroleum-feedstock-processing products that it produced and sold, or, where petroleum feedstock is processed under a processing-services agreement with the taxpayer, that were transferred to the taxpayer and/or to third parties on its instructions, represented by V_SRG, V_LM, V_PC, and V_OTH. It does so in accordance with the procedure established by the Russian Government on the basis of the unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union.

An organization providing petroleum-feedstock-processing services to a taxpayer holding a petroleum-feedstock-processing certificate must transfer to that taxpayer the documents and information necessary to determine the excise rate on petroleum feedstock, A_PF, within 15 calendar days beginning on the first day of the month following the tax-period month.

If the petroleum-feedstock-processing products specified in this paragraph are made from taxpayer-owned petroleum feedstock directed to processing and from other feedstock, including multifunctional additives and components that are not petroleum feedstock, the taxpayer independently establishes, in its tax-accounting policy, the procedure for determining the quantity of petroleum products made from petroleum feedstock and sold by the taxpayer during the tax period or, under the processing-services branch, transferred to the taxpayer and/or to third parties on its instructions. That procedure may not be changed during the three calendar years immediately following the calendar year in which it was approved. [As amended by Federal Law No. 255-FZ of July 30, 2019.]

If an organization that directly processes petroleum feedstock and holds a petroleum-feedstock-processing certificate processes its own petroleum feedstock and/or petroleum feedstock belonging to third parties during a tax period, it must maintain separate accounts of the petroleum feedstock directed to processing and all products of its processing for each owner of the feedstock.

If an organization holding a petroleum-feedstock-processing certificate processes its own petroleum feedstock under several petroleum-feedstock-processing agreements, it determines the excise rate on petroleum feedstock, A_PF, separately for each agreement.

If an organization holding a petroleum-feedstock-processing certificate processes its own petroleum feedstock at petroleum-feedstock-processing capacity specified in its certificate and/or in the certificate of the organization directly providing processing services to it, and that capacity is located in different constituent entities of the Russian Federation, it separately determines the excise rate on petroleum feedstock, A_PF, for petroleum feedstock directed to processing at capacity located in each such constituent entity.

[Paragraph 8 added by Federal Law No. 301-FZ of August 3, 2018.]

9. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

9.1. From January 1 through March 31, 2020, inclusive, the excise rate on middle distillates, A_MD, is 9,535 rubles per metric ton.

From April 1, 2020, the taxpayer determines the excise rate on middle distillates, A_MD, in rubles per metric ton as follows:

A_MD = (A_DF + 750) − D_DF × K_DF_COMP,

where:

For purposes of this paragraph, the applicable D_DF value is the value determined for the second month preceding the tax-period month, or the month in which the middle distillates are imported. If the D_DF value determined under Article 200(27) is greater than zero, it is taken to be zero for purposes of this paragraph. The calculated excise rate on middle distillates, A_MD, is rounded to a whole number under the applicable rounding rules and is treated as a fixed (specific) rate for purposes of this Chapter. [Paragraph added by Federal Law No. 321-FZ of October 15, 2020.]

[Paragraph 9.1 added by Federal Law No. 326-FZ of September 29, 2019.]

10. For purposes of this Chapter, the sale date for petroleum-feedstock-processing products that are not excisable goods is the date on which the relevant goods are shipped or transferred, including to a structural subdivision of the organization that sells them at retail.

Where petroleum-feedstock-processing products are made under a processing-services agreement with the taxpayer, the transfer date is the date on which the acceptance-and-transfer certificate for the petroleum-feedstock-processing products that are not excisable goods is signed.

[Paragraph 10 added by Federal Law No. 301-FZ of August 3, 2018.]

11. From January 1, 2022, ethane is taxed at 9,000 rubles per metric ton of ethane directed to processing. [Paragraph 11 added by Federal Law No. 321-FZ of October 15, 2020.]

12. From January 1, 2022, liquefied hydrocarbon gases are taxed at 4,500 rubles per metric ton directed to processing, unless this paragraph provides otherwise.

For an organization holding a liquefied-hydrocarbon-gas-processing certificate on the ground specified in Article 179.9(2)(2) or (3), or Article 179.9(3)(2), where the aggregate initial cost of fixed assets included in the agreement for the creation of new capacity and/or modernization or reconstruction of existing capacity for the production of petrochemical products that formed the basis for issuing that certificate, including a certificate held by an organization directly providing the taxpayer with services for processing liquefied hydrocarbon gases into petrochemical products, exceeds 110 billion rubles, or 220 billion rubles if the certificate was obtained under Article 179.9(2)(3); or for an organization holding such a certificate on the ground specified in Article 179.9(2)(1) or (3)(1), where either:

liquefied hydrocarbon gases are taxed according to the following schedule, with the quantity directed to processing determined using the measuring instruments specified in that certificate and/or in the documents submitted under Article 179.9(23): [As amended by Federal Law No. 305-FZ of July 2, 2021.]

[Paragraph 12 added by Federal Law No. 321-FZ of October 15, 2020.]

13. Unless this paragraph provides otherwise, the taxpayer determines the excise rate on liquid steel specified in Article 181(1)(21), A_LS, in rubles per metric ton as follows:

A_LS = C_SLAB × R_R × P,

where:

C_SLAB is determined in accordance with the procedure established by the federal executive authority responsible for adopting regulatory legal acts and for control and supervision over compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, the activities of natural monopolies, and advertising. That authority calculates C_SLAB and must post it on its official website by the 10th day of the calendar month following the tax period. If C_SLAB for the relevant tax period is not posted, or is not posted on time, the taxpayer independently calculates it in accordance with the procedure established by that authority.

The calculated excise rate on liquid steel, A_LS, is rounded to a whole number under the applicable rounding rules and is treated as a fixed (specific) rate for purposes of this Chapter.

If C_SLAB determined for the tax period, multiplied by P, is less than 30,000 rubles per metric ton, the excise rate on liquid steel, A_LS, is taken to be zero. [As amended by Federal Law No. 443-FZ of November 21, 2022.]

For organizations participating in the free economic zone in the territories of the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region, Kherson Region, and adjacent territories, the excise rate is taken to be zero for liquid steel specified in Article 181(1)(21) that is obtained in carrying out an investment project in that free economic zone and for which information is included in an investment declaration meeting the requirements of Federal Law No. 266-FZ of June 24, 2023, “On the Free Economic Zone in the Territories of the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region, Kherson Region, and Adjacent Territories.” The zero rate applies: [Paragraph added by Federal Law No. 268-FZ of June 24, 2023; as amended by Federal Law No. 148-FZ of June 22, 2024.]

If the agreement governing the conditions of activity in the free economic zone in the territories of the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region, and Kherson Region is terminated unilaterally, or, for the free economic zone in adjacent territories, by agreement of the parties or by a court decision, on grounds provided for in Federal Law No. 266-FZ of June 24, 2023, “On the Free Economic Zone in the Territories of the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region, Kherson Region, and Adjacent Territories,” excise must be calculated and paid to the budget. It is calculated without applying the reduced rates provided for in this paragraph for the entire period during which the investment project was carried out in that free economic zone. The calculated excise is payable after the end of the tax period in which the agreement was terminated, no later than the deadline established for payment of excise for that tax period. [Paragraph added by Federal Law No. 268-FZ of June 24, 2023; as amended by Federal Law No. 148-FZ of June 22, 2024.]

[Paragraph 13 added by Federal Law No. 382-FZ of November 29, 2021.]

14. Unless this paragraph provides otherwise, the taxpayer determines the excise rate on liquid steel specified in Article 181(1)(22), A_EF, in rubles per metric ton as follows:

A_EF = 0.3 × (C_BILLET × P − C_SCRAP − 12,500 − 0.5 × R_ST),

where:

The taxpayer’s tax-accounting policy establishes the procedure for determining R_ST and the list of ferroalloys and alloying elements that the taxpayer uses to produce metallurgical products or semi-finished products. The procedure may be changed if the production technology applied to those products or semi-finished products changes, or from the beginning of a new tax period, but not before 36 consecutive tax periods have elapsed beginning with the tax period in which the procedure being changed first applied.

The calculated R_ST value is rounded to a whole number under the applicable rounding rules.

C_BILLET and C_SCRAP are determined in accordance with the procedure established by the federal executive authority responsible for adopting regulatory legal acts and for control and supervision over compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, the activities of natural monopolies, and advertising. That authority calculates the values and must post them on its official website by the 10th day of the calendar month following the tax period. If C_BILLET and/or C_SCRAP for the relevant tax period is not posted, or is not posted on time, the taxpayer independently calculates the missing value or values in accordance with the procedure established by that authority.

The calculated excise rate on liquid steel, A_EF, is rounded to a whole number under the applicable rounding rules and is treated as a fixed (specific) rate for purposes of this Chapter.

If A_EF, determined for a tax period in accordance with this paragraph, exceeds 1,000 rubles, the excise rate on liquid steel, A_EF, for that tax period is taken to be 1,000 rubles.

If A_EF, determined for a tax period in accordance with this paragraph, is less than zero, the excise rate on liquid steel, A_EF, for that tax period is taken to be zero.

For organizations participating in the free economic zone in the territories of the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region, Kherson Region, and adjacent territories, the excise rate is taken to be zero for liquid steel specified in Article 181(1)(22) that is obtained in carrying out an investment project in that free economic zone and for which information is included in an investment declaration meeting the requirements of Federal Law No. 266-FZ of June 24, 2023, “On the Free Economic Zone in the Territories of the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region, Kherson Region, and Adjacent Territories.” The zero rate applies: [Paragraph added by Federal Law No. 268-FZ of June 24, 2023; as amended by Federal Law No. 148-FZ of June 22, 2024.]

If the agreement governing the conditions of activity in the free economic zone in the territories of the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region, and Kherson Region is terminated unilaterally, or, for the free economic zone in adjacent territories, by agreement of the parties or by a court decision, on grounds provided for in Federal Law No. 266-FZ of June 24, 2023, “On the Free Economic Zone in the Territories of the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region, Kherson Region, and Adjacent Territories,” excise must be calculated and paid to the budget. It is calculated without applying the reduced rates provided for in this paragraph for the entire period during which the investment project was carried out in that free economic zone. The calculated excise is payable after the end of the tax period in which the agreement was terminated, no later than the deadline established for payment of excise for that tax period. [Paragraph added by Federal Law No. 268-FZ of June 24, 2023; as amended by Federal Law No. 148-FZ of June 22, 2024.]

[Paragraph 14 added by Federal Law No. 382-FZ of November 29, 2021.]

Article 194. Procedure for Calculating Excise and Advance Excise Payments

[Heading as amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 306-FZ of November 27, 2010.]

1. For excisable goods, including goods imported into the Russian Federation, subject to fixed (specific) tax rates, the excise amount is calculated as the product of the applicable tax rate and the tax base calculated in accordance with Articles 187-191. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 126-FZ of August 8, 2001.]

2. For excisable goods, including goods imported into the Russian Federation, subject to ad valorem percentage tax rates, the excise amount is calculated as the percentage of the tax base determined under Articles 187-191 and 205.1 that corresponds to the applicable tax rate. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 110-FZ of July 24, 2002, No. 117-FZ of July 7, 2003, and No. 366-FZ of November 24, 2014.]

3. For excisable goods, including goods imported into the Russian Federation, subject to combined tax rates consisting of a fixed (specific) rate and an ad valorem percentage rate, the excise amount is the sum of:

[Paragraph 3 added by Federal Law No. 110-FZ of July 24, 2002; as amended by Federal Laws No. 117-FZ of July 7, 2003, and No. 134-FZ of July 26, 2006.]

4. The total excise amount for transactions in excisable goods treated as taxable under this Chapter is the sum of the excise amounts calculated under paragraphs 1 and 2 for each type of excisable good taxed at a different rate. The total excise amount for taxable transactions in excisable petroleum products and petroleum feedstock is determined separately for petroleum products and for petroleum feedstock, and separately from the excise amount for other excisable goods. [As amended by Federal Laws No. 110-FZ of July 24, 2002, and No. 301-FZ of August 3, 2018.]

5. The excise amount on excisable goods is calculated at the end of each tax period for all transactions treated as taxable under Article 182 whose transaction date falls within that tax period, taking into account all changes that increase or decrease the tax base for that tax period. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 110-FZ of July 24, 2002, No. 117-FZ of July 7, 2003, and No. 326-FZ of September 29, 2019.]

6. When several types of excisable goods taxed at different rates are imported into the Russian Federation, the excise amount is the sum of the excise amounts calculated for each type under paragraphs 1-3. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 110-FZ of July 24, 2002, and No. 134-FZ of July 26, 2006.]

7. If the taxpayer does not maintain separate tax-base accounts for the excisable goods specified in Article 190(1), the excise amount is determined by applying the highest tax rate used by the taxpayer to a single tax base determined for all excise-taxable transactions. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 306-FZ of November 27, 2010.]

8. Organizations producing alcoholic products and/or excisable alcohol-containing products in the Russian Federation must pay advance excise to the budget on those products unless this paragraph provides otherwise. This requirement does not apply to the production of:

[Textual paragraph no longer effective under Federal Law No. 326-FZ of September 29, 2019.]

If producers of alcoholic and/or excisable alcohol-containing products use raw ethyl alcohol, including raw ethyl alcohol imported into the Russian Federation from EAEU member states as an EAEU good, to make rectified ethyl alcohol within the same organization for subsequent use by that organization to make alcoholic and/or excisable alcohol-containing products, advance excise is paid before the raw ethyl alcohol is purchased or imported from EAEU member states into the Russian Federation and/or before the Article 182(1)(22) transaction involving the raw ethyl alcohol occurs. [As amended by Federal Laws No. 269-FZ of September 30, 2013, and No. 323-FZ of November 23, 2015.]

For purposes of this Chapter, an advance excise payment means payment in advance of excise on alcoholic and/or alcohol-containing products before ethyl alcohol is acquired or purchased, including ethyl alcohol imported into the Russian Federation from EAEU member states as an EAEU good, or before the Article 182(1)(22) transaction occurs. For purposes of this Article, the acquisition or purchase date for ethyl alcohol produced in the Russian Federation is the date on which the supplier ships the alcohol. The import date for ethyl alcohol imported into the Russian Federation from EAEU member states is the date on which the purchaser that produces alcoholic and/or excisable alcohol-containing products recognizes the ethyl alcohol in its accounts. [As amended by Federal Laws No. 269-FZ of September 30, 2013, and No. 323-FZ of November 23, 2015.]

The amount of advance excise is determined from the total volume, in liters of anhydrous alcohol, of ethyl alcohol, including raw alcohol, purchased, transferred within one organization for further production of alcoholic and/or excisable alcohol-containing products, and/or imported into the Russian Federation from EAEU member states, and the applicable excise rate established by Article 193(1) for alcoholic and/or alcohol-containing products. The amount is determined for the tax period as a whole from the total volume of ethyl alcohol purchased from each seller and/or involved in Article 182(1)(22) transactions. [As amended by Federal Laws No. 338-FZ of November 28, 2011, No. 269-FZ of September 30, 2013, and No. 323-FZ of November 23, 2015.]

Advance excise is paid in accordance with the procedure and deadlines established by Article 204.

This paragraph does not apply where producers holding a certificate for production of pharmaceutical products use the pharmaceutical substance of ethyl alcohol. [Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph 8 added by Federal Law No. 306-FZ of November 27, 2010.]

9. Taxpayers producing cigarettes, papirosy, cigarillos, bidis, and/or kreteks in the Russian Federation calculate excise on those excisable goods for tax periods beginning between September 1 and December 31, inclusive, of each calendar year using coefficient T, determined as follows:

T is also taken to be 1 for persons that first became taxpayers under this Chapter with respect to those excisable goods during the calendar year containing the current tax period or the preceding calendar year.

For purposes of this paragraph, the average monthly aggregate volume of excisable goods sold is the total volume of those goods sold during the year divided by 12.

[Paragraph 9 added by Federal Law No. 401-FZ of November 30, 2016.]

10. Taxpayers importing cigarettes, papirosy, cigarillos, bidis, and/or kreteks into the Russian Federation calculate excise on those excisable goods during the period from September 1 through December 31, inclusive, of each calendar year using coefficient T_I, determined as follows:

The taxpayer independently applies T_I when calculating excise payable on the consignment of those excisable goods imported into the Russian Federation in respect of which the excess specified in the second paragraph of this paragraph arose, and on every subsequent consignment imported into the Russian Federation during the calendar month specified in that paragraph.

To substantiate the volumes of those excisable goods imported into the Russian Federation from September 1 through December 31, inclusive, of each calendar year, the taxpayer must submit to the customs authority a report on the volumes imported, on paper or electronically, in the form and formats approved by the federal executive authority responsible for control and supervision in customs matters.

The report is submitted to the customs authority at which the goods are declared, or, for goods imported into the Russian Federation from EAEU member states, excise is paid, simultaneously with the customs declaration for the goods or the application for payment of excise on goods imported from EAEU member states.

For purposes of this paragraph, the average monthly aggregate volume of those excisable goods imported into the Russian Federation by the taxpayer is the total volume imported during the calendar year divided by 12.

[Paragraph 10 added by Federal Law No. 78-FZ of May 1, 2019.]

11. Taxpayers holding petroleum-feedstock-processing certificates and having concluded oil-refining-capacity modernization agreements on the ground specified in Article 179.7(5)(1), when carrying out the transactions specified in Article 182(1)(34), calculate excise for tax periods beginning between January 1, 2026, and December 31, 2027, inclusive, using coefficient K_B, determined under this paragraph.

If, from the beginning of the calendar year through the end of the tax period, the ratio of the volume of Class 5 high-octane motor gasoline, with a research octane number of 92 or more, made from organization-owned petroleum feedstock directed to processing and sold by the organization in the Russian Federation during that period, to the volume of organization-owned petroleum feedstock directed to processing during the same period is less than 0.1, K_B is taken to be:

Otherwise, K_B is taken to be 1.

[Paragraph 11 added by Federal Law No. 416-FZ of November 29, 2024.]

Article 195. Determining the Date of Sale or Transfer, or Receipt, of Excisable Goods

[Heading as amended by Federal Law No. 117-FZ of July 7, 2003.]

1. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.]

2. For purposes of this Chapter, the date of sale or transfer of excisable goods is the date on which the relevant excisable goods are shipped or transferred, including to a structural subdivision of the organization that sells them at retail. [As amended by Federal Law No. 134-FZ of July 26, 2006.]

[Textual paragraph no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

[Textual paragraph no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

For Article 182(1)(7) transactions, the transfer date is the date on which the acceptance-and-transfer certificate for the excisable goods is signed. [As amended by Federal Law No. 134-FZ of July 26, 2006.]

For the Article 182(1)(21) transaction, the receipt date for straight-run gasoline is the date on which it is received by an organization holding a straight-run-gasoline-processing certificate. [Textual paragraph added by Federal Law No. 134-FZ of July 26, 2006.]

For Article 182(1)(23) and (24) transactions, the date on which straight-run gasoline is recognized in accounts is the date on which it is so recognized by a person holding a straight-run-gasoline-processing certificate. [Textual paragraph added by Federal Law No. 366-FZ of November 24, 2014.]

For the Article 182(1)(25) transaction, the receipt date for benzene, paraxylene, or orthoxylene is the date on which it is received by a person holding a certificate for transactions in benzene, paraxylene, or orthoxylene. [Textual paragraph added by Federal Law No. 366-FZ of November 24, 2014.]

For Article 182(1)(26) and (27) transactions, the date on which benzene, paraxylene, or orthoxylene is recognized in accounts is the date on which it is so recognized by a person holding a certificate for transactions in those products, or the date on which it is produced by an organization providing that certificate holder with processing services for certificate-holder-owned raw materials. [Textual paragraph added by Federal Law No. 366-FZ of November 24, 2014; as amended by Federal Law No. 22-FZ of February 17, 2023.]

For the Article 182(1)(28) transaction, the receipt date for aviation kerosene is the date on which it is received by a person entered in the Register of Civil Aviation Operators of the Russian Federation and holding an operator certificate. [Textual paragraph added by Federal Law No. 366-FZ of November 24, 2014.]

For the Article 182(1)(29) transaction, the receipt date for middle distillates is the date on which they are received by a Russian organization holding the certificate provided for in Article 179.5. [Textual paragraph added by Federal Law No. 323-FZ of November 23, 2015.]

For the Article 182(1)(30) transaction, the sale date for middle distillates is the last day of the month in which the complete set of documents specified in Article 201(23) is assembled. [Textual paragraph added by Federal Law No. 323-FZ of November 23, 2015.]

For the Article 182(1)(31) transaction, the sale date for middle distillates is determined under the first paragraph of this paragraph. [Textual paragraph added by Federal Law No. 323-FZ of November 23, 2015.]

For the Article 182(1)(32) transaction, the receipt date for middle distillates is the date on which they are received by a Russian organization holding a certificate provided for in Article 179.6 and/or in documents submitted by that person under Article 179.7(20). [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017; as amended by Federal Law No. 321-FZ of October 15, 2020.]

For the Article 182(1)(33) transaction, the date on which middle distillates are recognized in accounts is the date on which they are so recognized by an organization holding the certificate provided for in Article 179.6. [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

For Article 182(1)(34) transactions, the date on which petroleum feedstock is directed to processing is the date on which petroleum feedstock owned by an organization holding a petroleum-feedstock-processing certificate is released into production for processing at production capacity owned by that organization or by an organization directly providing it with petroleum-feedstock-processing services. The volume released into production is determined from measuring-instrument data at the locations specified in the petroleum-feedstock-processing certificate. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

[Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

[Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

[Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

For the Article 182(1)(34.1) transaction, the date on which petroleum feedstock is directed to processing is the last day of the tax period in which its owner supplies it for toll processing outside the Russian Federation. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

For the Article 182(1)(38) transaction, the grape-use date is the last day of the tax period in which products made from those grapes are sold by a person in one of the licensing categories below. The products are wine; sparkling wine, including Russian champagne; fortified (liqueur) wine bearing a protected geographical indication or protected appellation of origin; wine materials; grape must; and spirits made using full-cycle production technology. The qualifying persons are:

For the Article 182(1)(39) transaction, the date on which ethane is directed to processing into petrochemical products is the date on which it is released into production at production capacity owned by an organization holding an ethane-processing certificate or by an organization directly providing ethane-processing services to it. The volume released into production is determined from measuring-instrument data at the locations specified in the certificate of the person directly carrying out ethane-processing transactions and/or in documents submitted by that person under Article 179.8(23). [Textual paragraph added by Federal Law No. 321-FZ of October 15, 2020.]

For the Article 182(1)(40) transaction, the date on which liquefied hydrocarbon gases are directed to processing into petrochemical products is the date on which they are released into production at production capacity owned by an organization holding a liquefied-hydrocarbon-gas-processing certificate or by an organization directly providing liquefied-hydrocarbon-gas-processing services to it. The volume released into production is determined from measuring-instrument data at the locations specified in the certificate of the person directly carrying out such processing transactions and/or in documents submitted by that person under Article 179.9(23). [Textual paragraph added by Federal Law No. 321-FZ of October 15, 2020.]

For Article 182(1)(41) and (42) transactions, the liquid-steel-use date is the date on which metallurgical products or semi-finished products made from that steel, including blooms, slabs, and other billets, are recognized in accounts. [Textual paragraph added by Federal Law No. 382-FZ of November 29, 2021.]

3. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.]

4. If a shortage of excisable goods is discovered, their sale or transfer date is the discovery date, except for shortages within natural-loss norms approved by the authorized federal executive authority. [As amended by Federal Law No. 107-FZ of July 21, 2005.]

5. For Article 182(1)(20) and (20.1) transactions, the receipt date for ethyl alcohol is the date on which it is received or recognized in accounts by an organization holding one or more certificates provided for in Article 179.2(1). [Paragraph 5 added by Federal Law No. 107-FZ of July 21, 2005; as amended by Federal Law No. 326-FZ of September 29, 2019.]

6. For the Article 182(1)(43) transaction, the receipt date for natural gas used to produce ammonia is the date on which title to it is acquired. [Paragraph 6 added by Federal Law No. 176-FZ of July 12, 2024.]

[Article 195 as amended by Federal Law No. 110-FZ of July 24, 2002.]

Article 196

[No longer effective under Federal Law No. 107-FZ of July 21, 2005.]

Article 197

[No longer effective under Federal Law No. 107-FZ of July 21, 2005.]

Article 197.1

[Article 197.1 added by Federal Law No. 110-FZ of July 24, 2002; no longer effective under Federal Law No. 137-FZ of July 27, 2006.]

Article 198. Excise Amount Charged by the Seller to the Buyer

1. A taxpayer carrying out transactions treated as taxable under this Chapter must charge the purchaser of excisable goods, or the owner of tolling raw materials, the applicable excise amount. This requirement does not apply to:

2. The applicable excise amount is stated as a separate line in settlement documents, including registers of receipts and registers for obtaining funds under a letter of credit, primary accounting documents, and VAT invoices, except for the following transactions:

  1. sale of excisable goods outside the Russian Federation;
  2. sale or transfer of straight-run gasoline, including under instructions issued by the owner of straight-run gasoline made from tolling raw materials, by a taxpayer holding a straight-run-gasoline-production certificate to a taxpayer holding a straight-run-gasoline-processing certificate; and
  3. sale of ethyl alcohol to a taxpayer holding one or more certificates provided for in Article 179.2(1).

[Paragraph 2 as amended by Federal Law No. 326-FZ of September 29, 2019.]

3. For transactions in excisable goods exempt from tax under Article 183, settlement documents, primary accounting documents, and VAT invoices are prepared without separately stating the applicable excise amounts. The words “Without Excise,” or a stamp bearing those words, must be placed on the documents. [As amended by Federal Laws No. 117-FZ of July 7, 2003, No. 229-FZ of July 27, 2010, and No. 353-FZ of November 27, 2017.]

4. When excisable goods are sold or transferred at retail, the applicable excise amount is included in the price of the goods. It is not separately stated on product labels, price tags displayed by the seller, receipts, or other documents issued to the purchaser. [As amended by Federal Law No. 134-FZ of July 26, 2006.]

5. [No longer effective under Federal Law No. 134-FZ of July 26, 2006.]

6. When excisable goods are imported into the Russian Federation and other territories under its jurisdiction, completed customs forms and settlement documents evidencing payment of excise, together with the return for indirect taxes, namely value-added tax and excise, on goods imported into the Russian Federation from an EAEU member state, serve as control documents for substantiating tax deductions. [As amended by Federal Laws No. 323-FZ of July 14, 2022, and No. 565-FZ of December 28, 2022.]

7. When excisable goods are exported from the Russian Federation under the export customs procedure, the following documents must be submitted to the tax authority at the taxpayer’s place of registration to substantiate:

  1. the taxpayer’s contract, or a copy, with the counterparty for the supply of excisable goods. If excisable goods are supplied for export under a commission, mandate, or agency agreement, the taxpayer submits that agreement, or a copy, and the contract, or a copy, between the counterparty and the person supplying the goods for export on the taxpayer’s instructions under that agreement.

    If excisable goods made from tolling raw materials are exported by the owner of the tolling raw materials and other materials, the taxpayer submits the agreement between the owner of the excisable goods made from the tolling raw materials and the taxpayer for production of those goods, together with the contract, or a copy, between the owner of the tolling raw materials and the counterparty. [As amended by Federal Law No. 134-FZ of July 26, 2006.]

    If excisable goods made from tolling raw materials are exported by another person under a commission or other agreement with the owner of the tolling raw materials, the taxpayer that made the goods from those materials submits the production agreement between it and the owner of the excisable goods, the commission, mandate, or agency agreement, or copies, between the owner and the person supplying the goods for export, and the contract, or a copy, between that exporting person and the counterparty.

    [Textual paragraph no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

  2. [No longer effective under Federal Law No. 150-FZ of June 8, 2015.]

  3. the customs declaration, or a copy, bearing endorsements from the Russian customs authority that released the goods under the export customs procedure and from the Russian customs authority at the place of departure through which the goods left the customs territory of the Eurasian Economic Union, hereinafter in this Article the “Russian customs authority at the place of departure.” [As amended by Federal Laws No. 306-FZ of November 27, 2010, No. 338-FZ of November 28, 2011, and No. 323-FZ of November 23, 2015.]

    When petroleum products are exported from the Russian Federation by pipeline under the export customs procedure, the complete customs declaration bearing endorsements from the Russian customs authority that cleared the export must be submitted. [As amended by Federal Laws No. 306-FZ of November 27, 2010, and No. 338-FZ of November 28, 2011.]

    When excisable goods are exported to third countries under the export customs procedure across the Russian border with an EAEU member state at which customs clearance has been abolished, the customs declaration bearing endorsements from the Russian customs authority that cleared the export must be submitted. [As amended by Federal Laws No. 306-FZ of November 27, 2010, No. 338-FZ of November 28, 2011, and No. 323-FZ of November 23, 2015.]

  4. [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

    [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

    [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

    [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

    [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

    [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

    [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

    [Textual paragraph no longer effective under Federal Law No. 101-FZ of April 5, 2016.]

The documents specified in this paragraph are submitted to the tax authorities: [Textual paragraph added by Federal Law No. 101-FZ of April 5, 2016.]

If the documents specified in this paragraph are not submitted to the tax authority, or are submitted incompletely, excise on those excisable goods is paid under the procedure established by this Chapter for transactions in excisable goods within the Russian Federation. [Textual paragraph added by Federal Law No. 101-FZ of April 5, 2016; as amended by Federal Law No. 302-FZ of August 3, 2018.]

If the taxpayer subsequently submits documents, or copies, substantiating the exemption for sales of excisable goods outside the Russian Federation under the export customs procedure, the excise paid must be reimbursed to the taxpayer in accordance with the procedure and conditions in Article 203(4). [Textual paragraph added by Federal Law No. 101-FZ of April 5, 2016.]

7.1. [Added by Federal Law No. 240-FZ of October 30, 2007; no longer effective under Federal Law No. 389-FZ of July 31, 2023.]

7.2. When excisable goods are exported from the Russian Federation under the re-export customs procedure, the following documents must be submitted to the tax authority at the taxpayer’s place of registration to substantiate the excise exemption granted under Article 184(2), (2.1), and (2.2), and reimbursement of excise paid because the taxpayer lacked the bank guarantee or suretyship agreement provided for in Article 184(2) and (2.2):

  1. the taxpayer’s contract, or a copy, with a foreign person for the supply of excisable goods outside the customs territory of the Eurasian Economic Union; or the taxpayer’s contract, or a copy, with a foreign person under which excisable goods exported under the re-export customs procedure are transferred, where those goods were obtained or generated by processing goods placed under the inward-processing customs procedure or were made or obtained from goods placed under the free-customs-zone or free-warehouse customs procedure.

    If the sale or transfer of such re-exported excisable goods is carried out under a commission, mandate, or agency agreement, the taxpayer submits that agreement, or a copy, together with the contract, or a copy, between the counterparty and the person carrying out the transaction on the taxpayer’s instructions under the agreement.

  2. customs declarations, or copies, evidencing placement under the re-export customs procedure of goods made or obtained from goods placed under the free-customs-zone or free-warehouse customs procedure, or constituting products of processing, waste, and/or remnants obtained or generated by processing goods placed under the inward-processing customs procedure.

    When petroleum products are exported from the Russian Federation by pipeline under the re-export customs procedure, the complete customs declaration bearing endorsements from the Russian customs authority that cleared the export must be submitted.

    When petroleum products are exported to third countries under the re-export customs procedure across the Russian border with an EAEU member state at which customs clearance has been abolished, the customs declaration bearing endorsements from the Russian customs authority that cleared the export of the excisable goods must be submitted.

  3. [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

    [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

    [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

    [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

    [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

    [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

    [Textual paragraph no longer effective under Federal Law No. 302-FZ of August 3, 2018.]

Taxpayers covered by a bank guarantee under Article 184(2), taxpayers meeting the Article 184(2.1) criteria, and taxpayers whose excise-payment obligation is secured by suretyship under Article 184(2.2) submit the documents specified in this paragraph to the tax authorities within six months after the excise return for the tax period containing the date of the exempt transaction, determined under Article 195, is submitted to the tax authority. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

If the documents specified in this paragraph are not submitted to the tax authority, or are submitted incompletely, excise on those excisable goods is paid under the procedure established by this Chapter for transactions in excisable goods within the Russian Federation. [As amended by Federal Law No. 302-FZ of August 3, 2018.]

If the taxpayer subsequently submits documents, or copies, substantiating the exemption for transactions specified in Article 183(1)(4.1) and (4.2), the excise paid must be reimbursed to the taxpayer in accordance with the procedure and conditions in Article 203(4).

[Paragraph 7.2 added by Federal Law No. 353-FZ of November 27, 2017.]

7.3. If information submitted by the taxpayer does not match information held by the tax authority, or the tax authority lacks information obtained under Article 165(17), it may request copies of transport documents, shipping documents, and/or other documents confirming that the goods left the customs territory of the Eurasian Economic Union. The taxpayer must submit any of the listed documents within 30 calendar days after receiving the tax authority’s request, subject to the following special rules.

When petroleum products are exported through seaports under the export customs regime, the taxpayer submits copies of the following documents to confirm that the goods left the Russian Federation:

When petroleum products are exported from the Russian Federation in railway tank cars under the export or re-export customs procedure, the taxpayer submits copies of transport documents, shipping documents, and/or other documents confirming their export from the Russian Federation.

When goods are exported by rail under the export or re-export customs procedure, requested transport documents may be submitted electronically to the tax authority in the format jointly approved by the federal executive authorities responsible for control and supervision in tax and customs matters. They are submitted through telecommunications channels via an electronic-document-exchange operator that is a Russian organization and meets the requirements approved by the federal tax-control and supervisory authority.

[Paragraph 7.3 added by Federal Law No. 302-FZ of August 3, 2018.]

8. [No longer effective under Federal Law No. 101-FZ of April 5, 2016.]

9. When a taxpayer holding a straight-run-gasoline-production certificate transfers straight-run gasoline under instructions issued by its owner to a person holding a straight-run-gasoline-processing certificate, settlement documents, primary accounting documents, and VAT invoices, both those issued by the producer to the owner and those issued by the owner to the purchaser, are prepared without separately stating the applicable excise amounts. The words “Without Excise,” or a stamp bearing those words, must be placed on the documents. [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 326-FZ of September 29, 2019.]

When a taxpayer holding a straight-run-gasoline-production certificate sells or transfers straight-run gasoline to a person holding a straight-run-gasoline-processing certificate, settlement documents, primary accounting documents, and VAT invoices are prepared without separately stating the applicable excise amounts. The words “Without Excise,” or a stamp bearing those words, must be placed on the documents. [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 323-FZ of November 23, 2015.]

[Paragraph 9 added by Federal Law No. 107-FZ of July 21, 2005; as amended by Federal Law No. 134-FZ of July 26, 2006.]

10. To substantiate the excise exemption granted under Article 184(2), (2.1), and (4); reimbursement of excise paid because the taxpayer lacked the bank guarantee provided for in Article 184(2) and (4); and the taxpayer’s excise payments deductible under Article 200 in accordance with the Article 201 procedure, the taxpayer may submit to the tax authority, instead of copies of the declarations, an electronic register stating the registration numbers of the customs declarations, including complete customs declarations, specified in paragraph 7(3) and paragraph 7.2(2) of this Article.

The register is submitted in the prescribed electronic format through telecommunications channels via an electronic-document-exchange operator that is a Russian organization and meets the requirements approved by the federal tax-control and supervisory authority.

If the register contains information that is not included in the list of information transmitted by the federal customs authority under Article 165(18), the tax authority may request from the taxpayer the documents from which information was entered in the register.

If information received by the tax authority under Article 165(17) does not match information in the register, the tax authority may request from the taxpayer documents substantiating the information for which discrepancies were identified.

If the tax authority requests documents from which information was entered in the register, the taxpayer must submit copies within 30 calendar days after receiving the request. Unless this paragraph provides otherwise, the documents must meet the requirements of paragraphs 7 and 7.2.

If, in response to a tax-authority request, the taxpayer does not submit documents specified in paragraph 7 or 7.2 from which information was entered in the register, or submits documents that do not meet the requirements of the applicable paragraph, the excise exemption is treated as unsubstantiated to the corresponding extent.

For goods sold after export from the customs territory of the Eurasian Economic Union under the export or re-export customs procedure, requested copies of customs declarations from which information was entered in the electronically submitted register may be submitted without the applicable endorsements of Russian customs authorities at the place of departure.

If the documents submitted by the taxpayer do not establish that goods were exported from the customs territory of the Eurasian Economic Union under the export or re-export customs procedure when compared with information received from the federal customs authority under Article 165(17), the taxpayer is notified. Within 15 calendar days after receiving the tax authority’s notice, the taxpayer may submit necessary explanations and any documents in its possession confirming export of the goods.

If information obtained from the federal customs authority in response to a request by the federal tax authority does not confirm that the goods were exported from the customs territory of the Eurasian Economic Union under the export or re-export customs procedure, the excise exemption is treated as unsubstantiated to the corresponding extent. The tax authority’s request to the customs authority must include the taxpayer’s explanations and documents if they were submitted under the eighth paragraph of this paragraph.

[Paragraph 10 added by Federal Law No. 101-FZ of April 5, 2016; as amended by Federal Law No. 302-FZ of August 3, 2018.]

11. The federal tax-control and supervisory authority approves:

Information stated in the registers includes the amount and units of measurement of the tax base for Article 183(1)(4) transactions.

[Paragraph 11 added by Federal Law No. 101-FZ of April 5, 2016.]

12. When excisable goods are exported from the Russian Federation to an EAEU member state, the documents provided for in the Treaty on the Eurasian Economic Union of May 29, 2014, are submitted to the tax authorities, subject to the following special rules.

Transport or shipping documents and/or other documents confirming movement of goods from the Russian Federation to an EAEU member state need not be submitted with the tax return if the taxpayer submits electronically to the tax authority a list of applications for import of goods and payment of indirect taxes.

The tax authority conducting a desk audit or tax monitoring may selectively request from the taxpayer transport or shipping documents and/or other documents confirming movement of goods from the Russian Federation to an EAEU member state where information from the documents is included in an application for import of goods and payment of indirect taxes whose details appear in the electronically submitted list. The taxpayer must submit the requested documents, or copies, within 30 calendar days after receiving the request. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

If the taxpayer does not submit requested transport or shipping documents and/or other documents confirming movement of the goods, where information from the documents is included in an application whose details appear in the electronically submitted list, the excise exemption is treated as unsubstantiated to the corresponding extent.

[Paragraph 12 added by Federal Law No. 302-FZ of August 3, 2018.]

13. Contracts or agreements required by this Article to be submitted to the tax authorities may be submitted as a single written document signed by the parties or as documents evidencing agreement on all material terms of the transaction and containing the necessary information about its subject matter, parties, and terms, including its price and performance deadlines.

If those documents were submitted previously to a tax authority to substantiate application of the 0 percent value-added tax rate under Article 165 for earlier tax periods, or to substantiate an excise exemption or reimbursement under paragraph 7 of this Article, they need not be resubmitted. Instead, the taxpayer submits a notice stating the details of the document, or its attachment, by which the requested documents were submitted and the name of the tax authority to which they were submitted.

[Paragraph 13 added by Federal Law No. 302-FZ of August 3, 2018.]

[Article as amended by Federal Law No. 110-FZ of July 24, 2002.]

Article 199. Treatment of Excise Amounts

[Heading as amended by Federal Law No. 166-FZ of December 29, 2000.]

1. Excise calculated by the taxpayer on sales of excisable goods, other than gratuitous sales, and charged to the purchaser is included by the taxpayer in the cost of the excisable goods sold, subject to Chapter 25. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 110-FZ of August 6, 2001, No. 117-FZ of July 7, 2003, and No. 269-FZ of September 30, 2013.]

Excise calculated by the taxpayer on transfers of excisable goods treated as taxable under this Chapter, and on gratuitous sales of those goods, is charged by the taxpayer to the same sources to which expenses for the excisable goods are charged. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 117-FZ of July 7, 2003.]

2. Excise charged by the taxpayer to the purchaser upon sale of excisable goods is included by the purchaser in the cost of the acquired excisable goods unless paragraph 3 provides otherwise. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 117-FZ of July 7, 2003.]

Excise actually paid upon import of excisable goods into the Russian Federation and other territories under its jurisdiction is included in the cost of those excisable goods unless paragraph 3 provides otherwise. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 306-FZ of November 27, 2010.]

Excise charged by the taxpayer to the owner of tolling raw materials is included by that owner in the cost of excisable goods made from those materials, except where the goods made from tolling raw materials are transferred for further production of excisable goods and unless Article 200(3) provides otherwise. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 57-FZ of May 29, 2002, No. 110-FZ of July 24, 2002, No. 117-FZ of July 7, 2003, No. 134-FZ of July 26, 2006, and No. 305-FZ of July 2, 2021.]

3. The following amounts are not included in the cost of an excisable good acquired, imported into the Russian Federation, or transferred for toll processing, and are deductible or refundable under this Chapter where the good is used as raw material to produce other excisable goods:

This rule applies if the excise rates for the excisable goods used as raw materials and for the excisable goods made from them are stated per the same unit of the tax base, except for nicotine raw materials, tobacco-free nicotine-containing mixtures for heating, and liquids for electronic nicotine-delivery systems. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

4. For the transactions specified in subparagraphs 1-14 below, excise is treated as follows: [As amended by Federal Laws No. 323-FZ of November 23, 2015, No. 335-FZ of November 27, 2017, No. 301-FZ of August 3, 2018, No. 326-FZ of September 29, 2019, No. 321-FZ of October 15, 2020, No. 382-FZ of November 29, 2021, and No. 176-FZ of July 12, 2024.]

  1. Excise calculated by the taxpayer on Article 182(1)(20), (20.1), and (20.2) transactions is not included in the cost of ethyl alcohol received or recognized in accounts if the taxpayer subsequently uses it as raw material to make, or in making, products specified in Article 179.2(1). [As amended by Federal Law No. 176-FZ of July 12, 2024.]

    If a taxpayer holding one or more certificates provided for in Article 179.2(1) uses the ethyl alcohol received or recognized in accounts for other purposes not specified in the preceding paragraph, excise calculated on Article 182(1)(20), (20.1), and (20.2) transactions is included in the cost of that ethyl alcohol. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

    [Subparagraph 1 as amended by Federal Law No. 326-FZ of September 29, 2019.]

  2. Excise calculated by the taxpayer on Article 182(1)(21) transactions is not included in the cost of straight-run gasoline transferred if the taxpayer subsequently uses the gasoline, including by transferring it for toll processing, as raw material to make petrochemical products, straight-run gasoline, benzene, paraxylene, or orthoxylene. If the taxpayer does not subsequently use the gasoline as raw material for one of those products, the excise calculated on Article 182(1)(21) transactions is included in the cost of the straight-run gasoline transferred. [As amended by Federal Law No. 323-FZ of November 23, 2015.]

  3. Excise calculated by the taxpayer on Article 182(1)(23) and (24) transactions is not included in the cost of straight-run gasoline recognized in accounts. [Subparagraph 3 added by Federal Law No. 366-FZ of November 24, 2014.]

  4. Excise calculated by the taxpayer on Article 182(1)(25)-(27) transactions is not included in the cost of benzene, paraxylene, or orthoxylene received or recognized in accounts. [Subparagraph 4 added by Federal Law No. 366-FZ of November 24, 2014.]

  5. Excise calculated by the taxpayer on the Article 182(1)(28) transaction is not included in the cost of aviation kerosene received. [Subparagraph 5 added by Federal Law No. 366-FZ of November 24, 2014.]

  6. Excise calculated by the taxpayer on Article 182(1)(29)-(31) transactions is not included in the cost of middle distillates received or sold. [Subparagraph 6 added by Federal Law No. 323-FZ of November 23, 2015.]

  7. Excise calculated by the taxpayer on Article 182(1)(32) and (33) transactions is not included in the cost of middle distillates received or recognized in accounts. [Subparagraph 7 added by Federal Law No. 335-FZ of November 27, 2017.]

  8. Excise calculated by the taxpayer on the Article 182(1)(34) transaction is not included in the cost of goods obtained by processing petroleum feedstock. [Subparagraph 8 added by Federal Law No. 301-FZ of August 3, 2018.]

  9. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

  10. Excise calculated by the taxpayer on the Article 182(1)(38) transaction is not included in the cost of grapes used. [Subparagraph 10 added by Federal Law No. 326-FZ of September 29, 2019.]

  11. Excise calculated by the taxpayer on the Article 182(1)(39) transaction is not included in the cost of petrochemical products. [Subparagraph 11 added by Federal Law No. 321-FZ of October 15, 2020.]

  12. Excise calculated by the taxpayer on the Article 182(1)(40) transaction is not included in the cost of petrochemical products. [Subparagraph 12 added by Federal Law No. 321-FZ of October 15, 2020.]

  13. Excise calculated by the taxpayer on Article 182(1)(41) and (42) transactions is not included in the cost of metallurgical products or semi-finished products, including blooms, slabs, and other billets, obtained by casting the liquid steel specified in Article 181(1)(21) and (22). [Subparagraph 13 added by Federal Law No. 382-FZ of November 29, 2021.]

  14. Excise calculated by the taxpayer on the Article 182(1)(43) transaction is not included in the cost of ammonia produced using the natural gas received. [Subparagraph 14 added by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph 4 added by Federal Law No. 110-FZ of July 24, 2002; as amended by Federal Law No. 134-FZ of July 26, 2006.]

5. Advance excise amounts calculated under Article 194(8) are not included in the cost of alcoholic and/or excisable alcohol-containing products and are deductible under Article 200(16). [Paragraph 5 added by Federal Law No. 306-FZ of November 27, 2010.]

Article 200. Tax Deductions

1. A taxpayer may reduce the excise amount on excisable goods determined under Article 194 by the tax deductions established in this Article, except for the deductions specified in paragraph 27.

A taxpayer holding a petroleum-feedstock-processing certificate that carries out Article 182(1)(34) transactions applies the deductions established in paragraph 27 unless paragraph 27.1 provides otherwise. [As amended by Federal Laws No. 321-FZ of October 15, 2020, and No. 416-FZ of November 29, 2024.]

A Russian organization authorized by the Russian Government to sell in the Russian Federation acquired motor gasoline and diesel fuel produced by a foreign organization, hereinafter in this Chapter the “authorized organization,” applies the deduction established in paragraph 27.3. [Textual paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

2. Unless this paragraph provides otherwise, deductible amounts include excise charged by sellers and paid by the taxpayer upon acquiring excisable goods, or paid by the taxpayer upon importing excisable goods into the Russian Federation and other territories and facilities under its jurisdiction, where the goods acquired EAEU-goods status and were subsequently used as raw materials to produce excisable goods.

When calculating excise on alcohol-containing products, other than fermented fruit materials, grape must, and fruit must, and/or on alcoholic products, the deductions are limited as provided below. For this purpose, alcoholic products do not include wines; fortified (liqueur) wines; wine materials; fruit wines; fruit alcoholic products; sparkling wines, including Russian champagne; cider; poiré; mead; beer; beer-based beverages; wine beverages; grape-containing beverages; or fruit alcoholic beverages made without adding rectified ethyl alcohol produced from food raw materials, alcoholized grape or other fruit must, distillates, or fortified (liqueur) wine.

If those excisable goods are irrecoverably lost during production, storage, movement, and subsequent processing, the related excise is also deductible, but only for the portion irrecoverably lost within technological-loss and/or natural-loss norms approved for the relevant group of goods by the authorized federal executive authority. [Textual paragraph added by Federal Law No. 166-FZ of December 29, 2000; as amended by Federal Laws No. 110-FZ of July 24, 2002, No. 134-FZ of July 26, 2006, No. 338-FZ of November 28, 2011, and No. 335-FZ of November 27, 2017.]

If a taxpayer uses an acquired excisable good during a tax period to make both excisable and nonexcisable goods, its tax-accounting policy establishes the procedure for determining the deduction attributable to the excisable good used to make excisable goods. The procedure may be changed if the production technology changes, or from the beginning of a new tax period, but not before 24 consecutive tax periods have elapsed. [Textual paragraph added by Federal Law No. 401-FZ of November 30, 2016.]

The deductions in this paragraph do not apply to excise charged by sellers and paid by a taxpayer holding a middle-distillate-processing certificate upon acquiring middle distillates if, upon receipt or recognition in accounts of those middle distillates, the excise calculated on those transactions is deducted under the second paragraph of paragraph 25. The seller-charged excise paid by the taxpayer is included in the cost of the middle distillates acquired. [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

The deductions in this paragraph do not apply to excise charged by sellers and paid by the taxpayer upon acquisition of nicotine raw materials, or paid upon their import into the Russian Federation and other territories and facilities under its jurisdiction. [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

The deductions in this paragraph do not apply to excise charged by sellers and paid by the taxpayer upon acquisition or import into the Russian Federation of wine materials, grape must, fruit must, or fermented fruit materials. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

3. When excisable goods made from tolling raw materials are transferred, and the tolling raw materials themselves are excisable goods, deductible amounts include excise paid by the owner upon acquiring the tolling raw materials, paid by the owner upon importing those materials into the Russian Federation and other territories and facilities under its jurisdiction where they acquired EAEU-goods status, and paid by the owner upon producing the materials. [As amended by Federal Laws No. 110-FZ of July 24, 2002, No. 134-FZ of July 26, 2006, No. 306-FZ of November 27, 2010, and No. 323-FZ of November 23, 2015.]

If tolling raw materials that are excisable goods are irrecoverably lost by the taxpayer during storage, movement, and subsequent processing in the production of excisable goods, excise is also deductible for the portion irrecoverably lost within technological-loss and/or natural-loss norms approved for the relevant group of goods by the authorized federal executive authority. [Textual paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

If a taxpayer uses an excisable good received from its owner as tolling raw materials during a tax period to make both excisable and nonexcisable goods, its tax-accounting policy establishes the procedure for determining the deduction attributable to the excisable good used as tolling raw materials to make excisable goods. The procedure may be changed if the production technology changes, or from the beginning of a new tax period, but not before 24 consecutive tax periods have elapsed. [Textual paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

The deductions in this paragraph do not apply to excise paid by an owner of tolling raw materials that holds a middle-distillate-processing certificate with respect to middle distillates made by providing that owner with services for processing tolling raw materials. The certificate-holding owner includes the excise it paid in the cost of the middle distillates recognized in accounts. [Textual paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

The deductions in this paragraph do not apply to excise paid by the owner of nicotine raw materials upon acquiring or importing them into the Russian Federation and other territories and facilities under its jurisdiction. [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

The deductions in this paragraph do not apply to excise charged by sellers and paid by the taxpayer upon acquisition or import into the Russian Federation of wine materials, grape must, fruit must, or fermented fruit materials. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

4. [No longer effective under Federal Law No. 218-FZ of July 18, 2011.]

5. Excise paid by the taxpayer is deductible when a purchaser returns excisable goods, including during a warranty period, or refuses them, except for alcoholic products marked with federal special stamps and/or identification means in accordance with Federal Law No. 381-FZ of December 28, 2009, “On the Fundamentals of State Regulation of Trading Activities,” provided that the conditions in Article 201(5) are met. [As amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 425-FZ of November 28, 2025.]

6. [No longer effective under Federal Law No. 134-FZ of July 26, 2006.]

7. A taxpayer may reduce the total excise on excisable goods determined under Article 194 by excise that it calculated on advances and/or other payments received toward future supplies of excisable goods. [Paragraph 7 added by Federal Law No. 118-FZ of August 7, 2001; as amended by Federal Law No. 117-FZ of July 7, 2003.]

8. [Added by Federal Law No. 110-FZ of July 24, 2002; no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

9. [Added by Federal Law No. 110-FZ of July 24, 2002; no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

10. [Added by Federal Law No. 110-FZ of July 24, 2002; no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

11. Excise assessed on Article 182(1)(20) and (20.1) transactions by a taxpayer holding one or more certificates provided for in Article 179.2(1)(1)-(4) and (6)-(8) is deductible if the ethyl alcohol received or recognized in accounts is used to make goods specified in the certificate and/or in documents submitted by the taxpayer under Article 179.2(4.5), upon submission of documents under Article 201(11). [Paragraph 11 added by Federal Law No. 107-FZ of July 21, 2005; as amended by Federal Laws No. 326-FZ of September 29, 2019, No. 176-FZ of July 12, 2024, and No. 425-FZ of November 28, 2025.]

11.1. Excise assessed on Article 182(1)(20.2) transactions by a taxpayer holding a certificate for production of pharmaceutical products is deductible if the pharmaceutical substance of ethyl alcohol received or recognized in accounts is used to produce medicines, medicinal products, and/or medical devices included in the pharmaceutical-product lists, of types specified in the certificate and/or in documents submitted by the taxpayer under Article 179.2(4.1)(4) and/or (4.5)(4), upon submission of documents under Article 201(11.1), unless this paragraph provides otherwise.

The documents specified in Article 201(11.1)(3) and (4) need not be submitted, and the condition in the first paragraph of this paragraph that medicines, medicinal products, and/or medical devices be included in the pharmaceutical-product lists need not be met, if the aggregate tax base for the Article 182(1)(20.2) taxable transaction does not exceed 500,000 liters, inclusive, both for the tax periods of the preceding calendar year in the aggregate and for the tax periods of the current calendar year in the aggregate.

If the aggregate tax base for Article 182(1)(20.2) transactions during the tax periods of the current calendar year exceeds 500,000 liters, the preceding paragraph ceases to apply beginning with the tax period in which the excess is reached.

[Paragraph 11.1 added by Federal Law No. 176-FZ of July 12, 2024.]

12. [Added by Federal Law No. 107-FZ of July 21, 2005; no longer effective under Federal Law No. 326-FZ of September 29, 2019.]

13. For a taxpayer holding a straight-run-gasoline-production certificate, deductible amounts include excise calculated upon sale of straight-run gasoline or transfer of straight-run gasoline to the owner of the raw material from which it was made, if that gasoline is sold, or subsequently sold by the raw-material owner, to a taxpayer holding a straight-run-gasoline-processing certificate, upon submission of the documents specified in Article 201(13). [Paragraph 13 added by Federal Law No. 134-FZ of July 26, 2006; as amended by Federal Law No. 323-FZ of November 23, 2015.]

14. Deductible amounts include excise calculated by a taxpayer holding a straight-run-gasoline-production certificate when carrying out the Article 182(1)(7) and (12) transactions in straight-run gasoline, upon submission under Article 201(14) of documents confirming transfer of the produced gasoline for processing into petrochemical products, straight-run gasoline, benzene, paraxylene, or orthoxylene by persons holding a straight-run-gasoline-processing certificate and/or a certificate for transactions in benzene, paraxylene, or orthoxylene. [Paragraph 14 added by Federal Law No. 134-FZ of July 26, 2006; as amended by Federal Law No. 323-FZ of November 23, 2015.]

15. Deductible amounts include excise calculated by a taxpayer holding a straight-run-gasoline-processing certificate on Article 182(1)(23) and (24) transactions, and on Article 182(1)(21) transactions where the straight-run gasoline received or recognized in accounts is used to make straight-run gasoline, petrochemical products, benzene, paraxylene, or orthoxylene. Technological losses arising during that production are included. The taxpayer must submit the Article 201(15) documents, and the special rules in this paragraph apply.

If straight-run gasoline received or recognized in accounts is used to make petrochemical products, including technological losses arising in production, and those products are made through chemical transformations occurring above 700 degrees Celsius according to the technical documentation for the processing equipment, or through dehydrogenation of gasoline fractions, the deduction is increased by the product of 12,575 and the number of metric tons of straight-run gasoline used in that manner.

Excise calculated on Article 182(1)(23) and (24) transactions is also deductible when straight-run gasoline recognized in accounts is disposed of or otherwise used in a manner not specified in this paragraph.

[Paragraph 15 added by Federal Law No. 134-FZ of July 26, 2006; as amended by Federal Law No. 362-FZ of October 29, 2024.]

16. When calculating excise on alcoholic and/or excisable alcohol-containing products sold, the taxpayer’s advance excise payment, or that of a guarantor in the cases specified in Article 204(13) and/or Article 184(6), is deductible up to the portion attributable to:

upon submission to the tax authority of the documents specified in Article 201(17) and/or (18), unless this paragraph provides otherwise. [As amended by Federal Laws No. 338-FZ of November 28, 2011, No. 101-FZ of April 5, 2016, and No. 389-FZ of July 31, 2023.]

The portion of advance excise attributable to ethyl alcohol not used during the elapsed tax period to make alcoholic and/or excisable alcohol-containing products sold is deductible in the next or a later tax period in which the acquired ethyl alcohol is used to make those products. [As amended by Federal Law No. 338-FZ of November 28, 2011.]

Advance excise paid upon acquiring distillates, including EAEU goods imported into the Russian Federation from EAEU member states, subsequently used to make alcoholic products is deductible on the date on which the taxpayer recognizes them in its accounts, upon submission of the Article 201(17) documents. [Textual paragraph added by Federal Law No. 338-FZ of November 28, 2011; as amended by Federal Laws No. 269-FZ of September 30, 2013, and No. 323-FZ of November 23, 2015.]

Where exemption from advance excise upon acquiring cognac distillates, including EAEU goods imported into the Russian Federation from EAEU member states, was conditioned on submission of a bank guarantee, advance excise paid at the end of the calculation period specified in Article 204(11) is deductible in the tax period containing the payment date, upon submission of the Article 201(17) documents. The distillates must subsequently be used to make alcoholic products. [Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

[Paragraph 16 added by Federal Law No. 306-FZ of November 27, 2010.]

17. Deductible advance excise is reduced by the excise attributable to ethyl alcohol irrecoverably lost during transportation, storage, movement within one organization, and subsequent processing, except for losses within natural-loss norms approved by the authorized federal executive authority. [Paragraph 17 added by Federal Law No. 306-FZ of November 27, 2010; as amended by Federal Law No. 338-FZ of November 28, 2011.]

18. Upon reorganization of an organization that paid advance excise, the deduction right under paragraph 16 of this Article passes to its legal successor if the requirements of Article 201(17) and/or (18) are met. [Paragraph 18 added by Federal Law No. 306-FZ of November 27, 2010.]

19. When calculating excise on alcoholic products sold in the Russian Federation, deductible amounts include excise paid by the taxpayer upon acquisition or import into the Russian Federation of wine materials, grape must, fruit must, or fermented fruit materials used to make those products, multiplied by the coefficient established in this paragraph, upon submission of the Article 201(19) documents. The deduction may not exceed the product of the excise rate applicable to the alcoholic products sold for which the acquired excisable goods were used and the volume of those goods used. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

A coefficient of 3.8 applies if at least one of the following conditions occurs: [As amended by Federal Law No. 425-FZ of November 28, 2025.]

For other acquisitions of wine materials, grape must, fruit must, or fermented fruit materials, the coefficient is 1.

[Paragraph 19 added by Federal Law No. 338-FZ of November 28, 2011; as amended by Federal Law No. 96-FZ of April 22, 2024.]

20. Deductible amounts include excise calculated on Article 182(1)(25)-(27) transactions by a taxpayer holding a certificate for transactions in benzene, paraxylene, or orthoxylene, multiplied by the coefficient established in this paragraph, upon submission of documents under Article 201(20). [As amended by Federal Law No. 323-FZ of November 23, 2015.]

Unless the sixth paragraph of this paragraph provides otherwise, where benzene, paraxylene, or orthoxylene received or recognized in accounts, including deemed recognition under the second paragraph of Article 182(1)(26), is used to make petrochemical products, the coefficient is:

If paraxylene received or recognized in accounts, including deemed recognition under the second paragraph of Article 182(1)(26), is used to make terephthalic acid as a final product and/or as raw material for further production in a single technological process of polyethylene terephthalate, other polyester products, by-products, and waste of that production, hereinafter in this Chapter “TPA,” “PET,” and “polyester production,” respectively, the coefficient is 5.4. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

The 5.4 coefficient applies for 15 years beginning with the tax period in which, according to tax-accounting data, paraxylene for polyester production was received or recognized in accounts, provided that it is used at production capacity required for polyester production that:

For any other disposal or use of benzene, paraxylene, or orthoxylene received or recognized in accounts, the coefficient is 1.

[Paragraph 20 added by Federal Law No. 366-FZ of November 24, 2014.]

21. Deductible amounts include excise assessed upon receipt of aviation kerosene by a taxpayer entered in the Register of Civil Aviation Operators of the Russian Federation and holding an operator certificate, multiplied by the coefficient established in this paragraph and increased by B_AVIA, determined under this paragraph, upon submission of documents under Article 201(21). [As amended by Federal Law No. 255-FZ of July 30, 2019.]

Where the aviation kerosene received is used by the taxpayer itself and/or by a person with which it has concluded an aircraft-refueling-services agreement to refuel aircraft operated by the taxpayer, the coefficient is: [As amended by Federal Law No. 323-FZ of November 23, 2015.]

For any other disposal or use of aviation kerosene received, the coefficient is 1.

The taxpayer independently determines B_AVIA as follows: [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

B_AVIA = D_KER × V_KER × K_DF_COMP. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

where:

C_KER_EXP is the average export-alternative price for aviation kerosene calculated at Russian seaports in the Northwestern Federal District, determined as follows: [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

C_KER_EXP = ((C_KER_RT − T_DF_M − ED_KER) × P) × (1 + R_VAT). [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

where:

The procedure for calculating C_KER_RT is determined by the federal executive authority responsible for adopting regulatory legal acts and for control and supervision over compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, the activities of natural monopolies, and advertising, and must be posted on its official website. If the procedure has not been determined by the 15th day of the month immediately following the tax period, C_KER_RT is taken to be zero for that tax period. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

D_KER and C_KER_EXP are rounded to whole numbers under the applicable rounding rules. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

The same federal authority calculates C_KER_EXP under this paragraph and publishes it on its official website before 15 days have elapsed after the end of the tax period. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

If C_KER_DOM is not established for a tax period, D_KER is taken to be zero for that tax period. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

If D_KER, independently determined by the taxpayer under this paragraph, is less than zero, it is taken to be zero for that tax period. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

[Paragraph 21 added by Federal Law No. 366-FZ of November 24, 2014.]

22. Deductible amounts include excise calculated on Article 182(1)(29) transactions, multiplied by the coefficient established in this paragraph and increased by B_F, determined under this paragraph, upon submission of the Article 201(22) documents. [As amended by Federal Law No. 301-FZ of August 3, 2018.]

Where middle distillates received are used by the taxpayer as fuel to bunker or refuel watercraft and/or the installations and structures specified in Article 179.5(1)(1) and (2), owned or otherwise lawfully held by the taxpayer, or as fuel to produce electricity and/or heat at the property facilities specified in Article 179.5(1)(3), for which copies of documents evidencing ownership or operational-management rights have been submitted to the tax authority, the coefficient is 2. [As amended by Federal Law No. 255-FZ of July 30, 2019.]

For any other disposal or use of middle distillates received, the coefficient is 1.

Unless this paragraph provides otherwise, B_F is the product of 1,000 and the volume of middle distillates received by the taxpayer after January 1, 2022, and used during the tax period as fuel to bunker or refuel watercraft and/or the installations and structures specified in Article 179.5(1)(1) and (2), owned or otherwise lawfully held by the taxpayer, or as fuel to produce electricity and/or heat at the property facilities specified in Article 179.5(1)(3), for which copies of documents evidencing ownership or operational-management rights have been submitted to the tax authority. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Law No. 255-FZ of July 30, 2019.]

B_F is taken to be zero from January 1, 2019, through December 31, 2021, inclusive. From January 1, 2022, B_F is taken to be zero if the coefficient used to calculate the tax deductions under this paragraph is less than 2. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Law No. 321-FZ of October 15, 2020.]

B_F is rounded to a whole number under the applicable rounding rules. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

[Paragraph 22 added by Federal Law No. 323-FZ of November 23, 2015.]

23. Deductible amounts include excise calculated on Article 182(1)(30) transactions, multiplied by the coefficient established in this paragraph and increased by B_B and B_DFO, determined under this paragraph, upon submission of the Article 201(23) documents. [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.]

A coefficient of 2 applies where middle distillates are sold to a foreign organization and exported from the Russian Federation as stores aboard watercraft under EAEU law by one or more of the following persons, including sales under a mandate, commission, or agency agreement:

For any other disposal or use of those middle distillates, including the volume sold but not exported from the Russian Federation as stores aboard watercraft under EAEU law, the coefficient is 1.

Unless this paragraph provides otherwise, B_B is the product of 1,000 and the volume of middle distillates sold during the tax period, including under mandate, commission, or agency agreements, to a foreign organization and exported from the Russian Federation as stores aboard watercraft under EAEU law by a Russian organization entered in the bunker-fuel-supplier register and/or a Russian organization licensed to conduct loading and unloading activities involving dangerous goods on rail transport, inland waterway transport, or at seaports, or by a person that has concluded agreements with an organization entered in that register under which the person uses facilities through which watercraft are bunkered or refueled. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

B_B is taken to be zero from January 1, 2019, through December 31, 2021, inclusive. From January 1, 2022, it is taken to be zero if the coefficient used to calculate the tax deductions under this paragraph is less than 2. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Law No. 321-FZ of October 15, 2020.]

B_B is rounded to a whole number under the applicable rounding rules. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

B_DFO is the product of K_DFO and the volume of middle distillates sold during the tax period, including under mandate, commission, or agency agreements, to a foreign organization and exported from the Russian Federation as stores aboard watercraft under EAEU law by a Russian organization entered in the bunker-fuel-supplier register and/or a Russian organization licensed to conduct loading and unloading activities involving dangerous goods on rail transport, inland waterway transport, or at seaports, or by a person that has concluded agreements with an organization entered in that register under which the person uses facilities through which watercraft are bunkered or refueled. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

K_DFO is the coefficient characterizing regional features of middle-distillate production. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

For middle distillates meeting either of the following ownership-and-production chains, K_DFO takes the values set out below:

The 2,100 value applies through December 31, 2021, inclusive. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

The 1,100 value applies from January 1, 2022. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

For middle distillates sold by other organizations, K_DFO is zero. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

B_DFO is rounded to a whole number under the applicable rounding rules. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

[Paragraph 23 added by Federal Law No. 323-FZ of November 23, 2015.]

24. Deductible amounts include excise calculated on Article 182(1)(31) transactions, multiplied by the coefficient established in this paragraph and increased by B_SH, determined under this paragraph, upon submission of the Article 201(24) documents. [As amended by Federal Law No. 301-FZ of August 3, 2018.]

A coefficient of 2 applies where a Russian organization entered in the bunker-fuel-supplier register sells middle distillates outside the Russian Federation under the export customs procedure, including under mandate, commission, or agency agreements, to a foreign organization that performs work or services connected with regional geological study, geological study, exploration, and/or production of hydrocarbons on the Russian continental shelf under an agreement with one or more of the following:

For any other disposal or use of those middle distillates, the coefficient is 1.

Unless this paragraph provides otherwise, B_SH is the product of 1,000 and the volume of middle distillates sold during the tax period outside the Russian Federation under the export customs procedure, including under mandate, commission, or agency agreements, by a Russian organization entered in the bunker-fuel-supplier register to a foreign organization that performs work or services connected with regional geological study, geological study, exploration, and/or production of hydrocarbons on the Russian continental shelf under an agreement with an organization holding a license to use a subsoil block on the Russian continental shelf and/or with a contractor engaged by the subsoil user under Russian continental-shelf legislation to create, operate, or use installations and structures specified in Article 179.5(1)(2), or artificial islands, on the continental shelf, and/or with an operator of a new offshore hydrocarbon field. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

B_SH is taken to be zero from January 1, 2019, through December 31, 2021, inclusive. From January 1, 2022, it is taken to be zero if the coefficient used to calculate the tax deductions under this paragraph is less than 2. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Law No. 321-FZ of October 15, 2020.]

B_SH is rounded to a whole number under the applicable rounding rules. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

[Paragraph 24 added by Federal Law No. 323-FZ of November 23, 2015.]

25. Deductible amounts include excise calculated on Article 182(1)(32) and (33) transactions, multiplied by the coefficient established in this paragraph, upon submission of the Article 201(25) documents.

If middle distillates are processed at production capacity required to carry out at least one of the middle-distillate-processing technological processes specified in Article 179.6(8), the coefficient is 2.

For any other disposal or use of middle distillates, the coefficient is 1.

[Paragraph 25 added by Federal Law No. 335-FZ of November 27, 2017.]

26. Excise calculated after 180 calendar days from the date on which goods are released under the release-for-domestic-consumption customs procedure upon completion of the free-customs-zone procedure in the Special Economic Zone in the Kaliningrad Region is deductible after the goods have been used in transactions treated as taxable and subject to tax under this Chapter.

The deduction is available to taxpayers producing the excisable goods specified in Article 181(1)(6) and (6.1) if, on the release date, they are either:

[Paragraph 26 added by Federal Law No. 353-FZ of November 27, 2017.]

27. Deductible amounts include excise calculated by a taxpayer holding a petroleum-feedstock-processing certificate during the certificate’s validity on Article 182(1)(34) transactions, multiplied by 2, increased or decreased by K_DEMP, increased by the oil-refinery investment supplement K_INV determined under paragraph 27.1, and reduced by K_VRK determined under this paragraph, upon submission of the Article 201(28) documents. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

Unless this paragraph provides otherwise, the taxpayer independently determines K_DEMP as follows:

K_DEMP = D_AB × V_AB × K_AB_COMP + D_DT × V_DT × K_DT_COMP. [As amended by Federal Law No. 305-FZ of July 2, 2021.]

where:

[Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019; no longer effective under Federal Law No. 305-FZ of July 2, 2021.]

[Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019; no longer effective under Federal Law No. 305-FZ of July 2, 2021.]

D_AB = (C_AB_EXP − C_AB_DOM) × K_VR. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

D_DT = (C_DT_EXP − C_DT_DOM) × K_VR. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

C_AB_EXP is the average export-alternative price for Class 5 AI-92 motor gasoline calculated at seaports in the Northwestern Federal District, determined as follows:

C_AB_EXP = ((C_AB_RT − V_SPR − T_AB_M − ED_AB) × P + A_AB) × (1 + R_VAT). [As amended by Federal Law No. 323-FZ of July 14, 2022.]

where:

C_DT_EXP is the average export-alternative price for Class 5 diesel fuel calculated at seaports in the Northwestern Federal District, determined as follows:

C_DT_EXP = ((C_DT_RT − V_SPR − T_DT_M − ED_DT) × P + A_DT) × (1 + R_VAT). [As amended by Federal Law No. 36-FZ of February 23, 2023.]

where:

[Textual paragraph no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

[Textual paragraph no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

[Textual paragraph no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

[Textual paragraph no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

[Textual paragraph no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

[Textual paragraph no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

K_VR is:

[Definition of K_VR added by Federal Law No. 389-FZ of July 31, 2023.]

The procedure for calculating C_AB_RT, C_NSD, C_DT_RT, T_AB_M, and T_DT_M is determined by the federal executive authority responsible for adopting regulatory legal acts and for control and supervision over compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, the activities of natural monopolies, and advertising, and must be posted on its official website. [As amended by Federal Law No. 323-FZ of July 14, 2022.]

K_DEMP, C_AB_EXP, and C_DT_EXP are rounded to whole numbers under the applicable rounding rules.

The same federal authority calculates C_AB_EXP and C_DT_EXP under this paragraph and publishes them on its official website before 10 days have elapsed after the end of the tax period. [As amended by Federal Law No. 255-FZ of July 30, 2019.]

If the average tax-period wholesale selling price in the Russian Federation for Class 5 AI-92 motor gasoline exceeds C_AB_DOM by more than 20 percent, V_AB is treated as zero when determining K_DEMP for that tax period. [As amended by Federal Laws No. 416-FZ of November 29, 2024, and No. 425-FZ of November 28, 2025.]

If the average tax-period wholesale selling price in the Russian Federation for Class 5 diesel fuel exceeds C_DT_DOM by more than 30 percent, V_DT is treated as zero when determining K_DEMP for that tax period. [Textual paragraph added by Federal Law No. 416-FZ of November 29, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

The same federal authority determines the procedure for calculating the average tax-period wholesale selling prices in the Russian Federation for Class 5 AI-92 motor gasoline and Class 5 diesel fuel. The procedure must be posted on its official website, which must also publish information on those wholesale prices before 10 calendar days have elapsed after the last day of the tax period.

If Class 5 high-octane motor gasoline, with a research octane number of 92 or more, and/or Class 5 diesel fuel made from taxpayer-owned petroleum feedstock and other taxpayer-owned raw materials directed to processing and previously sold by the taxpayer in the Russian Federation is returned, V_AB and/or V_DT for the return period is reduced by the metric-ton volume returned and may become negative. If V_AB and/or V_DT was treated as zero in that period under the forty-third or forty-fourth paragraph of this paragraph, the returned volume instead produces the final negative value of the corresponding indicator for that period. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019; as amended by Federal Law No. 416-FZ of November 29, 2024.]

If C_AB_DOM and/or C_DT_DOM is not established for a tax period, K_DEMP is taken to be zero for that tax period. [Textual paragraph added by Federal Law No. 255-FZ of July 30, 2019.]

Unless this paragraph provides otherwise, the taxpayer independently determines K_VRK as follows: [Textual paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

K_VRK = V_PF × K_TVR. [Textual paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

where:

K_VRK is taken to be zero for an organization in which the Russian Federation has the direct and/or indirect right to control more than 25 percent of the total votes attached to the voting shares or participatory interests forming its charter capital. [Textual paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

Taxpayer organizations that belong to the same group of companies throughout the tax period may calculate, in the aggregate for all such organizations, the ratio of the sum of V_SRG_PROC, V_AB, and V_DT under this paragraph to the sum of V_LM and V_SRG under Article 193(8), by submitting a group calculation to the tax authority by the excise-return filing deadline. If that ratio is greater than 0.4, K_VRK is taken to be zero for every taxpayer organization in the group. [Textual paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

The federal tax-control and supervisory authority establishes the electronic format and procedure for submitting the group calculation of the ratio of V_SRG_PROC + V_AB + V_DT to V_LM + V_SRG. [Textual paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

For purposes of this paragraph, “group of companies” has the meaning in Article 343(19). [Textual paragraph added by Federal Law No. 539-FZ of November 27, 2023; as amended by Federal Law No. 425-FZ of November 28, 2025.]

For purposes of determining K_TVR, if Class 5 high-octane motor gasoline with a research octane number of 92 or more and/or Class 5 diesel fuel sold by the taxpayer in the Russian Federation, and/or straight-run gasoline sold by the taxpayer to organizations holding straight-run-gasoline-processing certificates, or transferred within a certificate-holding taxpayer, for processing into petrochemical products, straight-run gasoline, benzene, or paraxylene is returned, V_AB, V_DT, and/or V_SRG_PROC for the tax period in which the returned goods were sold is reduced by the corresponding metric-ton volume returned. [Textual paragraph added by Federal Law No. 416-FZ of November 29, 2024.]

[Paragraph 27 added by Federal Law No. 301-FZ of August 3, 2018.]

27.1. The taxpayer independently determines the oil-refinery investment supplement, K_INV, under this paragraph.

For purposes of this Article, an oil refinery is a unified technological complex that includes production capacity for primary, or primary and secondary, processing of oil and/or stable gas condensate and for production of finished products, lawfully owned or otherwise held by the taxpayer or by an organization directly providing the taxpayer with petroleum-feedstock-processing services.

Unless this paragraph provides otherwise, the rule below applies to taxpayers that, before October 1, 2021, or from January 1 through September 30, 2026, concluded with the federal fuel-and-energy policy and regulatory authority an agreement for one or more of the following:

Such an agreement is referred to in this Article as an “investment agreement”; an agreement concluded from January 1 through September 30, 2026, is a “new investment agreement.” K_INV is determined with respect to excise calculated on taxpayer-owned petroleum feedstock directed to processing at production capacity forming part of the oil refinery specified in the relevant investment agreement and in a petroleum-feedstock-processing certificate issued to the taxpayer or its direct processing-service provider, as follows: [As amended by Federal Law No. 425-FZ of November 28, 2025.]

K_INV = A_PF × (1.3 − K_REG) × (7,000,000 / 12) × D_FIN.

where:

The calculated K_INV is rounded to a whole number under the applicable rounding rules.

If the taxpayer’s calculated K_INV is less than zero, it is taken to be zero for purposes of this Chapter.

K_INV is taken to be zero if the sum of the tax bases for tax periods beginning in 2019-2021 for taxpayer-owned petroleum feedstock directed to processing at the refinery capacity specified in the investment agreement and in the petroleum-feedstock-processing certificate issued to the taxpayer or its direct processing-service provider is less than 3 million metric tons of petroleum feedstock.

The taxpayer determines K_INV for tax periods beginning on the first day of the quarter in which it concluded the agreement, but not earlier than the first day of the month in which the taxpayer’s and/or its interdependent persons’ expenditures, including advances paid, directly connected with creating fixed assets covered by the investment agreement and actually paid from January 1, 2019, or from January 1, 2025, for a taxpayer that concluded a new investment agreement, first exceeded 3 billion rubles multiplied by D_FIN. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

For a taxpayer that concluded an oil-refining-capacity modernization agreement, or where that agreement was concluded by an organization in which the taxpayer directly holds more than 50 percent and with which it has a petroleum-feedstock-processing-services agreement, K_INV may not begin before the first day of the month in which the organization that concluded the modernization agreement obtained from the federal fuel-and-energy policy and regulatory authority confirmation under Article 179.7(5.4) of full or partial performance of the agreement. [As amended by Federal Law No. 416-FZ of November 29, 2024.]

If the requirements in paragraph 27.2 for an investment agreement or new investment agreement, or for information in it, are found to have been violated, and/or the agreement is not performed, K_INV is taken to be zero throughout its term beginning with the first tax period in which the taxpayer applied it. Tax deductions attributable to K_INV must be restored and paid to the budget under the established procedure, together with applicable late-payment interest accruing from the day following the tax-payment date established by Article 204. The organization owning the oil refinery specified in the agreement is jointly and severally liable for that obligation. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

K_INV is not determined in cases not provided for in this paragraph or for tax periods beginning on or after January 1, 2031, unless this paragraph provides otherwise. [As amended by Federal Law No. 416-FZ of November 29, 2024.]

K_INV is not determined for tax periods beginning in 2025-2028, or in 2026-2028 if, including advances paid, the taxpayer’s and/or its interdependent persons’ expenditures directly connected with creating fixed assets covered by the investment agreement and actually paid from January 1, 2019, through December 31, 2024, were at least 30 billion rubles multiplied by D_FIN, or 20 billion rubles multiplied by D_FIN for agreements exclusively covering fixed assets for the technological process specified in the thirty-first paragraph of paragraph 27.2, if, on the first day of the relevant tax period, the expenditures described below, including advances paid and excluding value-added tax, are less than the lesser of the following values: [Textual paragraph added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Law No. 416-FZ of November 29, 2024]

[As further amended by Federal Law No. 425-FZ of November 28, 2025.]

The lesser values referred to in the preceding paragraph are:

For an oil refinery specified in a new investment agreement, K_INV is taken to be zero in a tax period if, on its first day, aggregate K_INV calculated for all preceding tax periods from the beginning of its application to that refinery under that agreement exceeds the taxpayer’s and/or its interdependent persons’ expenditures under the agreement actually paid from January 1, 2025, including advances paid and excluding value-added tax. It is also zero for tax periods beginning on or after January 1, 2036. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

If an advance paid was taken into account in testing the conditions for applying K_INV and was later returned in whole or in part to the taxpayer and/or other persons, the returned amount is disregarded in testing those conditions for every tax period beginning with the period in which the advance was paid. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

If K_INV under an investment agreement was not determined under this paragraph for tax periods beginning in 2025-2028, it is determined for consecutive tax periods beginning on January 1, 2031, or January 1, 2033, for taxpayers meeting the criterion in the twenty-third paragraph of this paragraph, in a number equal to the number of periods in 2025-2028 for which it was not determined. [Textual paragraph added by Federal Law No. 416-FZ of November 29, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

For tax periods beginning from January 1, 2031, through December 31, 2032, K_INV is determined if the aggregate initial cost of fixed assets covered by the investment agreement and commissioned by December 31, 2028, exceeds 100 billion rubles multiplied by D_FIN. [Textual paragraph added by Federal Law No. 416-FZ of November 29, 2024.]

Unless the seventeenth paragraph of this paragraph provides otherwise, if no petroleum feedstock was processed during the entire tax period at certificate-specified production capacity forming part of the oil refinery stated in the investment agreement, K_INV for that refinery is determined under the formula in the fourth paragraph, subject to the special rule in the twenty-fifth paragraph, provided that, in the aggregate for the 12 tax periods immediately preceding that period, the ratio below was at least 0.6. The numerator is V_AB + V_DT determined under paragraph 27 without applying its forty-third, forty-fourth, or forty-sixth paragraphs. The denominator is the aggregate metric-ton volume of motor gasoline and diesel fuel made by the taxpayer, or transferred to it by all organizations providing it with petroleum-feedstock-processing services, from taxpayer-owned petroleum feedstock directed to processing. [Textual paragraph added by Federal Law No. 416-FZ of November 29, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

For purposes of deducting excise, K_INV for an oil refinery at whose production capacity no petroleum feedstock was processed during the entire tax period is determined using the average of the specific C_PU coefficients determined under Article 193(8) and calculated by the taxpayer for that refinery for the 12 preceding tax periods in which taxpayer-owned petroleum feedstock was processed at its production capacity. [Textual paragraph added by Federal Law No. 416-FZ of November 29, 2024.]

For tax periods beginning on or after January 1, 2026, K_INV for an oil refinery stated in an investment agreement and located in the Far Eastern Federal District may be determined without applying the limitation in the seventeenth through nineteenth paragraphs of this paragraph. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 27.1 added by Federal Law No. 321-FZ of October 15, 2020.]

27.2. An investment agreement or new investment agreement must state: [As amended by Federal Law No. 425-FZ of November 28, 2025.]

An investment agreement or new investment agreement must meet the following requirements: [As amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. It may identify only one oil refinery throughout its term. [As amended by Federal Law No. 425-FZ of November 28, 2025.]
  2. An investment agreement remains effective from conclusion through the contractual end date, which may not be earlier than January 1, 2031.
  3. A new investment agreement remains effective from conclusion through the contractual end date, which may not be earlier than January 1, 2036. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]
  4. From October 1, 2021, an investment agreement may not be amended with respect to organizations receiving K_INV; from July 1, 2027, the same restriction applies to a new investment agreement. [As amended by Federal Law No. 425-FZ of November 28, 2025.]
  5. From January 1, 2024, an investment agreement may not be amended with respect to fixed assets being created under it. For taxpayers party to an investment agreement that, including through amendments, covers fixed assets with an aggregate initial cost exceeding 100 billion rubles multiplied by D_FIN, this restriction applies from January 1, 2026. [As amended by Federal Law No. 416-FZ of November 29, 2024.]
  6. From January 1, 2028, a new investment agreement may not be amended with respect to fixed assets being created under it. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]
  7. The organizations receiving K_INV and the organization owning the oil refinery stated in the agreement must be interdependent persons or the same person. [As amended by Federal Law No. 425-FZ of November 28, 2025.]
  8. Fixed assets created under the agreement must be recognized on the balance sheet of the organization owning the refinery, the taxpayer, and/or an organization interdependent with the taxpayer. [As amended by Federal Law No. 425-FZ of November 28, 2025.]
  9. An investment agreement may not state an oil refinery stated in an earlier investment agreement with the federal fuel-and-energy policy and regulatory authority that remains effective on the date the agreement is concluded, except for an oil-refining-capacity modernization agreement concluded under Article 179.7(5).
  10. A new investment agreement may not state an oil refinery stated in an earlier investment agreement with that authority, except for an oil-refining-capacity modernization agreement concluded under Article 179.7(5) whose full performance has been confirmed under Article 179.7(5.4). [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]
  11. The list of fixed assets created under an investment agreement may not include assets forming part of secondary oil-processing units that, as of July 1, 2021, were included in an oil-refining-capacity modernization agreement concluded under Article 179.7(5), unless the capacity of such a unit is increased by more than 15 percent over the capacity established, or to be established, upon completion of all measures under the modernization agreement concluded under Article 179.7(5).
  12. The list of fixed assets created under a new investment agreement may not include assets covered by oil-refining-capacity modernization agreements concluded under Article 179.7(5). [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

An investment agreement or new investment agreement is treated as not performed by the taxpayer in the following cases: [As amended by Federal Law No. 425-FZ of November 28, 2025.]

For purposes of this paragraph, the initial cost of a fixed asset is determined under Article 257(1). If transactions taken into account in forming that cost used prices not recognized as arm’s length, the initial cost is determined using the transaction prices accepted for tax purposes under the procedures and methods in Chapter 14.3. Market price is determined subject to Article 105.3.

Fixed assets covered by an investment agreement or new investment agreement must be created for at least one of the following technological processes, except that the process specified in the thirty-first paragraph of this paragraph does not qualify for a new investment agreement: [As amended by Federal Law No. 425-FZ of November 28, 2025.]

In concluding an investment agreement or new investment agreement, the federal fuel-and-energy policy and regulatory authority verifies, among other matters, that fixed assets proposed for inclusion in the agreement’s list are consistent with the purpose of creating them for the technological processes specified in this paragraph. Assets that the authority concludes are inconsistent with that purpose may not be covered by the agreement. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

The Russian Government establishes the form of an investment agreement and the procedures for concluding and amending one; those rules also apply to a new investment agreement. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

The federal fuel-and-energy policy and regulatory authority sends the tax authorities information on concluded investment agreements and new investment agreements, and on amendments to them, within 30 days after conclusion or amendment. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 27.2 added by Federal Law No. 321-FZ of October 15, 2020.]

27.3. K_DEMP, determined by the authorized organization under paragraph 27 subject to the special rules in this paragraph, is deductible upon submission of the Article 201(28.1) documents.

For that purpose, V_AB and V_DT are the respective metric-ton volumes of Class 5 high-octane motor gasoline, with a research octane number of 92 or more, and Class 5 diesel fuel produced by a foreign organization, imported by the authorized organization, on which excise was paid, and sold in the Russian Federation during the tax period.

If such motor gasoline and/or diesel fuel produced by a foreign organization and previously sold by the authorized organization in the Russian Federation is returned, V_AB and/or V_DT for the return period is reduced by the corresponding metric-ton volume returned.

[Paragraph 27.3 added by Federal Law No. 323-FZ of July 14, 2022.]

27.4. Deductible amounts include excise calculated by the taxpayer on the Article 182(1)(34.1) transaction, multiplied by 2 and increased by K_DEMP, determined under paragraph 27 subject to this paragraph, upon submission of the Article 201(28.2) documents.

For that purpose, V_AB and V_DT are the respective metric-ton volumes of Class 5 high-octane motor gasoline, with a research octane number of 92 or more, and Class 5 diesel fuel made from petroleum feedstock transferred by the taxpayer for toll processing outside the Russian Federation, on which the taxpayer paid excise, and sold in the Russian Federation during the tax period.

If such motor gasoline and/or diesel fuel is returned, V_AB and/or V_DT for the return period is reduced by the corresponding metric-ton volume returned.

[Paragraph 27.4 added by Federal Law No. 425-FZ of November 28, 2025.]

28. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

29. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

30. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]

31. Deductible amounts include excise calculated on the Article 182(1)(38) transaction, multiplied by K_VD, upon submission of the Article 201(29) documents.

Unless this paragraph provides otherwise, the taxpayer independently determines K_VD as follows:

K_VD = 1 + K_GVP / K_V,

where K_V is:

The taxpayer independently determines K_GVP as follows:

K_GVP = V_GVP / V_VD,

where:

The calculated K_VD is rounded to a whole number under the applicable rounding rules.

For grapes used to make excisable goods involved in Article 183(1)(4) or (4.2) transactions, the deduction applies a K_VD of 1.

[Paragraph 31 added by Federal Law No. 326-FZ of September 29, 2019; as amended by Federal Law No. 425-FZ of November 28, 2025.]

32. Unless this paragraph provides otherwise, deductible amounts include excise calculated by a taxpayer holding an ethane-processing certificate during its validity on Article 182(1)(39) transactions, multiplied by the coefficient determined under this paragraph, upon submission of the Article 201(30) documents.

If ethane is directed to make petrochemical products, including technological losses and petrochemical products used for technological needs in production, including as fuel, and those products are made through technological processes involving chemical transformation of ethane above 700 degrees Celsius according to the technical documentation for the processing equipment, the coefficient is 2.

For any other use of ethane by the taxpayer, including sale, excise is deductible using a coefficient of 1 and the Article 201(30) documents need not be submitted.

[Paragraph 32 added by Federal Law No. 321-FZ of October 15, 2020.]

33. Unless this paragraph provides otherwise, deductible amounts include excise calculated by a taxpayer holding a liquefied-hydrocarbon-gas-processing certificate during its validity on Article 182(1)(40) transactions, multiplied by the coefficient determined under this paragraph, upon submission of the Article 201(31) documents.

If liquefied hydrocarbon gases are directed to make petrochemical products, including technological losses and petrochemical products used for technological needs in production, including as fuel, the coefficient is 2 if the products are made:

For any other use of liquefied hydrocarbon gases by the taxpayer, including sale, excise is deductible using a coefficient of 1 and the Article 201(31) documents need not be submitted.

[Paragraph 33 added by Federal Law No. 321-FZ of October 15, 2020.]

34. Deductible amounts include excise calculated on Article 182(1)(41) and (42) transactions to the extent attributable to liquid steel that the taxpayer used to make metallurgical products or semi-finished products and then directed to remelting to make liquid steel for obtaining metallurgical products or semi-finished products by casting, upon submission of the Article 201(32) documents. [Paragraph 34 added by Federal Law No. 382-FZ of November 29, 2021.]

35. When calculating excise on tobacco-free nicotine-containing mixtures for heating and liquids for electronic nicotine-delivery systems sold, deductible amounts include excise on nicotine raw materials paid by the taxpayer upon acquisition or import into the Russian Federation, or calculated upon import from an EAEU member state, including excise paid upon purchase from the person that imported the nicotine raw materials. The deduction is limited to the excise attributable to the volume of nicotine raw materials actually used to make the mixtures and liquids sold and may not exceed the excise calculated on sale of those produced excisable goods. The taxpayer must submit the Article 201(33) documents. [Paragraph 35 added by Federal Law No. 176-FZ of July 12, 2024.]

36. Deductible amounts include excise calculated on Article 182(1)(43) transactions to the extent attributable to natural gas used by the taxpayer to make ammonia that it directed to production of caprolactam, upon submission of the Article 201(34) documents and maintenance of separate accounts for ammonia directed to caprolactam production and to other purposes. The taxpayer establishes the separate-accounting procedure in its tax-accounting policy. It may change the procedure if the caprolactam-production technology changes or caprolactam production ceases, or from the beginning of a new tax period, but not before 24 tax periods have elapsed immediately following the calendar year in which the procedure was approved or changed. [Paragraph 36 added by Federal Law No. 176-FZ of July 12, 2024.]

37. Deductible amounts include excise calculated on Article 182(1)(43) transactions to the extent attributable to natural gas used by the taxpayer to make ammonia, multiplied by K_NEW, where the ammonia is produced:

The taxpayer must submit the Article 201(35) documents.

K_NEW is 1:

K_NEW is 0.67 for the 12 consecutive tax periods following the tax period containing the end date of the periods specified in the second through fourth paragraphs of this paragraph.

K_NEW is 0.33 for the 12 consecutive tax periods following the tax period containing the end of the 12 months specified in the fifth paragraph of this paragraph.

For other tax periods, K_NEW is not determined and the deduction in this paragraph does not apply.

The deduction is conditional on separate accounting for natural gas directed to make ammonia at new production capacity or SPIC production capacity and at other production capacity. The taxpayer establishes the separate-accounting procedure in its tax-accounting policy, and it may not be changed during periods in which the deductions in this paragraph apply, except where the production technology changes.

[Paragraph 37 added by Federal Law No. 176-FZ of July 12, 2024.]

Article 201. Procedure for Applying Tax Deductions

1. Unless this Article provides otherwise, the deductions in Article 200(1)-(3) apply upon submission by the taxpayer to the tax authority of:

Only excise actually paid to sellers upon acquisition of excisable goods, presented by the taxpayer and paid by the owner of tolling raw materials upon production, or actually paid upon import of excisable goods released for free circulation into the Russian Federation and other territories under its jurisdiction is deductible. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 57-FZ of May 29, 2002, and No. 306-FZ of November 27, 2010.]

If third parties pay for excisable goods used as raw materials to make other goods, the deduction applies if the settlement documents name the organization on whose behalf payment was made.

If excisable goods on which excise has already been paid in the Russian Federation are used as tolling raw materials, the deduction is conditional on the owner’s performance of the excise-payment obligation and the taxpayer’s submission of copies of bank-endorsed payment documents confirming, as applicable, the owner’s payment of excise or payment of the price of the raw materials inclusive of excise. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

Where the excisable goods used as tolling raw materials were previously made by the taxpayer from tolling raw materials, the deduction is based on copies of primary documents confirming that the taxpayer charged the excise to the owner, namely the acceptance-and-transfer certificate for the produced excisable goods, production certificate, or certificate returning the excisable goods to production, and bank-endorsed payment documents confirming the owner’s payment of the production cost inclusive of excise. [Textual paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

2. [No longer effective under Federal Law No. 218-FZ of July 18, 2011.]

3. Deductions under Article 200(1)-(3) apply to the portion of the cost of the relevant excisable goods used as the principal raw material that is actually included in expenses for production of other excisable goods deductible in calculating corporate profit tax. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 110-FZ of August 6, 2001, No. 134-FZ of July 26, 2006, and No. 218-FZ of July 18, 2011.]

If, in a reporting tax period, the cost of excisable goods or raw materials is charged to production expenses for other excisable goods without excise on those goods or materials having been paid to the sellers, the excise is deductible in the reporting period in which it is paid to the sellers. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 134-FZ of July 26, 2006.]

4. [No longer effective under Federal Law No. 134-FZ of July 26, 2006.]

5. The deduction in Article 200(5) applies in full after accounting records reflect the applicable adjustments arising from a return or refusal, other than a return or refusal of alcoholic products marked with federal special stamps, and no later than one year after the return or refusal, provided that both of the following conditions are met:

  1. the taxpayer submits to the tax authorities, with the applicable tax return, primary and other documents confirming return of the excisable goods and documents confirming that it returned or credited to the returning purchaser the full amount paid by that purchaser for the goods; and
  2. the taxpayer paid in full the excise on its sale of the goods that were subsequently returned.

[Paragraph 5 as amended by Federal Law No. 335-FZ of November 27, 2017.]

6. [No longer effective under Federal Law No. 134-FZ of July 26, 2006.]

7. The deduction in Article 200(7) applies after the sales of the excisable goods are reflected in accounting records. [Paragraph 7 added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 117-FZ of July 7, 2003.]

8. [Added by Federal Law No. 110-FZ of July 24, 2002; no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

9. [Added by Federal Law No. 110-FZ of July 24, 2002; no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

10. [Added by Federal Law No. 110-FZ of July 24, 2002; no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

11. The deduction in Article 200(11) applies upon submission to the tax authorities of the following documents confirming that ethyl alcohol was used to make, or in making, goods specified in one or more certificates issued to the taxpayer under Article 179.2(1)(1)-(4), (6), and (7), and/or in documents submitted by the taxpayer under Article 179.2(4.5): [As amended by Federal Law No. 176-FZ of July 12, 2024.]

  1. copies of one or more certificates provided for in Article 179.2(1);
  2. copies of agreements to acquire ethyl alcohol;
  3. for Article 182(1)(20) transactions, registers of VAT invoices issued by organizations selling denatured ethyl alcohol to the taxpayer purchasing it and holding a certificate to produce non-alcohol-containing products, alcohol-containing nonfood products, alcohol-containing printing inks, and/or motor gasoline. The federal tax-control and supervisory authority approves the form, completion procedure, and tax-authority submission procedure for the registers; [As amended by Federal Laws No. 321-FZ of October 15, 2020, No. 267-FZ of July 14, 2022, and No. 425-FZ of November 28, 2025.]
  4. for Article 182(1)(20.1) transactions, registers of VAT invoices issued by organizations selling ethyl alcohol to the taxpayer purchasing it and holding one or more certificates provided for in Article 179.2(1)(2)-(4) and (6). The federal tax-control and supervisory authority approves the form, completion procedure, and submission procedure; [As amended by Federal Laws No. 321-FZ of October 15, 2020, and No. 176-FZ of July 12, 2024.]
  5. a register of certificates recording the release of ethyl alcohol into production. The federal tax-control and supervisory authority approves its form, completion procedure, and submission procedure;
  6. a register of documents confirming recognition in accounts of goods specified in the taxpayer’s certificate issued under Article 179.2(1)(1)-(4), (6), and (7), and/or in documents submitted under Article 179.2(4.5), where ethyl alcohol was used to make, or in making, the goods. The federal tax-control and supervisory authority approves the register’s form, completion procedure, and submission procedure; [As amended by Federal Law No. 176-FZ of July 12, 2024.] and
  7. a register of documents confirming sale, by a taxpayer holding a motor-gasoline-production certificate, of Class 5 high-octane motor gasoline with a research octane number of 92 or more that it produced using ethyl alcohol. [Subparagraph 7 added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 11 added by Federal Law No. 107-FZ of July 21, 2005; as amended by Federal Law No. 326-FZ of September 29, 2019.]

11.1. The deduction in Article 200(11.1) applies upon submission to the tax authorities of the following documents confirming production, from the pharmaceutical substance of ethyl alcohol, of goods specified in the certificate for production of pharmaceutical products and/or in documents submitted under Article 179.2(4.1)(4) and/or (4.5)(4), and confirming sale of the goods:

  1. if the pharmaceutical substance of ethyl alcohol is received, registers of VAT invoices issued by organizations selling it to the taxpayer purchasing ethyl alcohol and holding a certificate for production of pharmaceutical products;
  2. if the pharmaceutical substance of ethyl alcohol is produced within and recognized in accounts by an organization holding such a certificate, a register of documents confirming its recognition in the taxpayer’s accounts;
  3. a register of certificates recording release of the pharmaceutical substance of ethyl alcohol into production; and
  4. a register of documents confirming the taxpayer’s sale of medicines, medicinal products, and/or medical devices that it produced, whose types are specified in its certificate and/or in documents submitted under Article 179.2(4.1)(4) and/or (4.5)(4), and in or for whose production the pharmaceutical substance of ethyl alcohol was used.

The federal tax-control and supervisory authority approves the electronic formats of these registers and their submission procedure. [Paragraph 11.1 added by Federal Law No. 176-FZ of July 12, 2024.]

12. [Added by Federal Law No. 107-FZ of July 21, 2005; no longer effective under Federal Law No. 326-FZ of September 29, 2019.]

13. The deduction in Article 200(13) applies upon submission by the taxpayer to the tax authorities of:

  1. a copy of the agreement with the taxpayer holding a straight-run-gasoline-processing certificate; and
  2. registers of VAT invoices issued by owners of straight-run gasoline to the taxpayer holding the processing certificate and purchasing the gasoline, bearing an endorsement by the tax authority with which the purchaser is registered. The federal tax-control and supervisory authority approves the form and completion and submission procedures for the registers, and the specimen endorsement. The endorsement must be placed no later than five days after the purchaser submits its excise return and register of VAT invoices to the tax authority, or, if submitted on different dates, no later than five days after the later submission. [As amended by Federal Laws No. 269-FZ of September 30, 2013, and No. 323-FZ of November 23, 2015.]

[Paragraph 13 added by Federal Law No. 134-FZ of July 26, 2006.]

14. The deduction in Article 200(14) applies upon submission by a taxpayer holding a straight-run-gasoline-production certificate and/or a certificate for transactions in benzene, paraxylene, or orthoxylene of the following documents.

  1. When straight-run gasoline made from the taxpayer’s own raw materials is transferred for toll processing into petrochemical products, straight-run gasoline, benzene, paraxylene, or orthoxylene:

    • a copy of the taxpayer’s straight-run-gasoline-production certificate;
    • a copy of the taxpayer’s agreement with a person holding a straight-run-gasoline-processing certificate and/or an aromatics-transaction certificate for toll processing of the transferred gasoline into those products;
    • a copy of the processing certificate and/or aromatics-transaction certificate of that person;
    • a copy of the release note or acceptance-and-transfer certificate for the gasoline produced by the taxpayer and delivered to that person; and
    • a register of VAT invoices issued to the taxpayer, as owner of the straight-run gasoline that carried out the Article 182(1)(12) transaction, by the certificate holder that processed the gasoline on a tolling basis into those products. The federal tax-control and supervisory authority approves the submission form and procedure for the register.

  2. When straight-run gasoline made from tolling raw materials is transferred for further processing into those products to the owner of the tolling raw materials or gasoline, holding a processing certificate and/or aromatics-transaction certificate, or to other persons holding those certificates under the owner’s instructions:

    • a copy of the toll processor taxpayer’s straight-run-gasoline-production certificate;
    • a copy of the agreement between the owner and the taxpayer for toll production of straight-run gasoline from the raw materials;
    • if such an agreement exists, a copy of the agreement between the owner of the straight-run gasoline and a certificate holder for toll processing of the gasoline into those products;
    • if such an agreement exists, a copy of that person’s processing certificate and/or aromatics-transaction certificate;
    • if such instructions exist, copies of instructions issued to the taxpayer by the owner of the toll-produced gasoline to transfer it to the certificate holder with which the owner concluded the processing agreement;
    • if the owner holds them, copies of the owner’s processing certificate and/or aromatics-transaction certificate; and
    • a copy of the release note or acceptance-and-transfer certificate for the straight-run gasoline delivered to the certificate-holding owner or, under the owner’s instructions, to another certificate holder.

[Paragraph 14 added by Federal Law No. 134-FZ of July 26, 2006; as amended by Federal Law No. 323-FZ of November 23, 2015.]

15. The deduction in Article 200(15) applies upon submission by the taxpayer to the tax authorities of:

  1. a copy of its straight-run-gasoline-processing certificate;
  2. if it received straight-run gasoline, a copy of its supply or sale-and-purchase agreement with the supplier;
  3. if it received straight-run gasoline, a register of VAT invoices issued to it by the supplier confirming receipt of gasoline on which the excise claimed as a deduction for the tax period was assessed. The federal tax-control and supervisory authority approves the form, completion procedure, and submission procedure for the register;
  4. if it recognized straight-run gasoline in accounts, documents confirming that recognition;
  5. if the taxpayer itself used straight-run gasoline received or recognized in accounts to make petrochemical products: [As amended by Federal Law No. 335-FZ of November 27, 2017.]
    • a copy of one of the following documents confirming use of the gasoline to make petrochemical products: an internal-transfer note, an acceptance-and-transfer certificate between the taxpayer’s structural subdivisions, certificates recording release of the gasoline into petrochemical production, or the tax-period materials-requisition card; [As amended by Federal Law No. 335-FZ of November 27, 2017.] and
    • copies of documents confirming recognition in accounts of the petrochemical products for which the gasoline was used; and
  6. if another organization providing petrochemical-production services to the taxpayer used the gasoline:
    • a copy of the taxpayer’s agreement with that organization;
    • a copy of one of the documents listed in subparagraph 5 confirming the organization’s use of the gasoline; and
    • a copy of the acceptance-and-transfer certificate for the petrochemical products.

If the taxpayer uses straight-run gasoline during a tax period to make different petrochemical products and/or excisable products, its tax-accounting policy establishes the procedure for determining the excise attributable to the gasoline used for those products. The procedure may be changed if the production technology changes, or from the beginning of a new tax period, but not before 24 consecutive tax periods have elapsed. [Textual paragraph added by Federal Law No. 323-FZ of November 23, 2015.]

[Paragraph 15 added by Federal Law No. 134-FZ of July 26, 2006; as amended by Federal Law No. 366-FZ of November 24, 2014.]

16. [Added by Federal Law No. 134-FZ of July 26, 2006; no longer effective under Federal Law No. 326-FZ of September 29, 2019.]

17. For taxpayers acquiring or purchasing ethyl alcohol, including EAEU goods imported into the Russian Federation from EAEU member states, the Article 200(16) deduction applies on the basis of the documents specified in Article 204(7) and the following documents, or copies, submitted to the tax authority with the excise return: [As amended by Federal Law No. 323-FZ of November 23, 2015.]

  1. a purchase-and-sale agreement for ethyl alcohol between the manufacturer of alcoholic products and/or excisable alcohol-containing products and the ethyl-alcohol manufacturer, being a taxpayer and Russian organization, or a copy of an agreement or contract for the supply from EAEU member states of ethyl alcohol constituting EAEU goods; [As amended by Federal Law No. 323-FZ of November 23, 2015.]
  2. transport or carriage documents for shipment of the ethyl alcohol by the seller, being a taxpayer and Russian organization;
  3. a certificate recording release of the ethyl alcohol into production and a copy of the blending certificate;
  4. when ethyl alcohol constituting EAEU goods is imported into the Russian Federation from EAEU member states, the deduction is based on documents submitted to the tax authorities that confirm import of the ethyl alcohol into the Russian Federation and are prescribed by international treaties within the EAEU and/or other regulatory legal acts adopted under those international treaties or agreements; [As amended by Federal Law No. 323-FZ of November 23, 2015.] and
  5. if the advance excise payment is made by a guarantor in the cases provided for in Article 204(13) and/or Article 184(6), a copy of the payment document confirming that payment. [Subparagraph 5 added by Federal Law No. 101-FZ of April 5, 2016; as amended by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph 17 added by Federal Law No. 306-FZ of November 27, 2010; as amended by Federal Law No. 269-FZ of September 30, 2013.]

18. Taxpayers conducting the transactions specified in Article 182(1)(22) apply the deductions under Article 200(16) on the basis of the documents prescribed by Article 204(7) and any one of the following documents, or copies, submitted to the tax authority together with the excise return and confirming transfer of ethyl alcohol for the production of alcoholic products and/or excisable alcohol-containing products: [As amended by Federal Law No. 338-FZ of November 28, 2011.]

  1. an internal-transfer note for ethyl alcohol; [As amended by Federal Law No. 338-FZ of November 28, 2011.]
  2. an acceptance-and-transfer certificate for ethyl alcohol between the taxpayer’s structural subdivisions; [As amended by Federal Law No. 338-FZ of November 28, 2011.] or
  3. a certificate recording release of the ethyl alcohol into production. [As amended by Federal Law No. 338-FZ of November 28, 2011.]

[Paragraph 18 added by Federal Law No. 306-FZ of November 27, 2010.]

19. The deductions under Article 200(19) apply upon submission to the tax authority of:

  1. where imported wine materials, fermented fruit materials, grape must or fruit must are used, a register of customs declarations or other documents confirming import of those goods into the Russian Federation and payment of excise on them. The form of and procedure for completing the register, and the procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies; [As amended by Federal Law No. 382-FZ of November 29, 2021.]
  2. where purchased wine materials, fermented fruit materials, grape must or fruit must are used, a register of VAT invoices issued by organizations selling wine materials, grape must or fruit must to the taxpayer-purchaser holding the applicable license to produce, store and supply manufactured alcoholic products. The form of and procedure for completing the register, and the procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies; [As amended by Federal Law No. 382-FZ of November 29, 2021.]
  3. a register of documents confirming that wine materials, fermented fruit materials, grape must or fruit must were used to produce alcoholic products sold during the tax period. The form of and procedure for completing the register, and the procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies; [As amended by Federal Law No. 382-FZ of November 29, 2021.]
  4. a register of documents confirming recognition, or entry in the accounting records, of the alcoholic products made using the wine materials, fermented fruit materials, grape must or fruit must in respect of which the deduction is applied. The form of and procedure for completing the register, and the procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies; [As amended by Federal Law No. 382-FZ of November 29, 2021.]
  5. a register of documents confirming that the taxpayer sold during the tax period alcoholic products it manufactured using wine materials, fermented fruit materials, grape must or fruit must purchased or imported into the Russian Federation. The form of and procedure for completing the register, and the procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies; [As amended by Federal Law No. 382-FZ of November 29, 2021.]
  6. a copy of the applicable license to produce, store and supply manufactured alcoholic products. The taxpayer need not submit copies of the licenses specified in this subparagraph if information on them is recorded in the Unified State Automated Information System for accounting for the volume of production and turnover of ethyl alcohol, alcoholic products and alcohol-containing products; and
  7. a register of settlement or payment documents confirming the taxpayer’s payment of the applicable excise upon acquiring the wine materials, fermented fruit materials, grape must or fruit must in respect of which the deduction is applied. The form of and procedure for completing the register, and the electronic format and procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies. [Subparagraph 7 added by Federal Law No. 305-FZ of July 2, 2021; as amended by Federal Law No. 382-FZ of November 29, 2021.]

[Paragraph 19 added by Federal Law No. 338-FZ of November 28, 2011; as amended by Federal Law No. 326-FZ of September 29, 2019.]

20. The deductions under Article 200(20) apply upon submission to the tax authorities of:

  1. a copy of the taxpayer’s certificate for transactions involving benzene, paraxylene or orthoxylene;
  2. if the taxpayer receives benzene, paraxylene or orthoxylene, a copy of the taxpayer’s supply or purchase-and-sale agreement with the supplier of the benzene, paraxylene or orthoxylene;
  3. if the taxpayer receives benzene, paraxylene or orthoxylene, a register of VAT invoices issued to the taxpayer by the supplier of the benzene, paraxylene or orthoxylene, confirming the taxpayer’s receipt of the benzene, paraxylene or orthoxylene on which the excise claimed as a deduction for the tax period was assessed. The form of and procedure for completing the register of VAT invoices, and the procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies;
  4. if the taxpayer recognizes benzene, paraxylene or orthoxylene in its accounts, documents confirming such recognition, except where the benzene, paraxylene or orthoxylene is deemed recognized under the second paragraph of Article 182(1)(26); [As amended by Federal Law No. 22-FZ of February 17, 2023.]
  5. if the taxpayer itself uses benzene, paraxylene or orthoxylene to make petrochemical products:
    • a copy of one of the following documents confirming use of the benzene, paraxylene or orthoxylene to make petrochemical products: an internal-transfer note, an acceptance-and-transfer certificate between the taxpayer’s structural subdivisions, certificates recording release into petrochemical production, or the tax-period materials-requisition card; and
    • copies of documents confirming recognition, or entry in the accounting records, of the petrochemical products made using the benzene, paraxylene or orthoxylene;
  6. if another organization providing petrochemical-production services to the taxpayer uses the benzene, paraxylene or orthoxylene:
    • a copy of the taxpayer’s agreement with that organization;
    • a copy of one of the documents listed in subparagraph 5 confirming that organization’s use of the benzene, paraxylene or orthoxylene to make petrochemical products; and
    • a copy of the acceptance-and-transfer certificate for the petrochemical products;
  7. where benzene, paraxylene or orthoxylene is deemed recognized under the second paragraph of Article 182(1)(26) by a taxpayer for whom an organization providing processing services for raw materials owned by the taxpayer produces the benzene, paraxylene or orthoxylene, documents confirming that organization’s production and use of the benzene, paraxylene or orthoxylene from the taxpayer-owned raw materials, and the volume produced and used, including, in particular, the quality certificate for the benzene, paraxylene or orthoxylene produced and the installation report on raw-material processing and product output; [Subparagraph 7 added by Federal Law No. 22-FZ of February 17, 2023.] and
  8. where paraxylene is used in polyester production and the coefficient in the sixth paragraph of Article 200(20) is applied:
    • copies of documents confirming the cost and technological characteristics, specified in the seventh paragraph of Article 200(20), of the production capacities required for polyester production and paraxylene production, and copies of documents confirming commissioning of those capacities;
    • copies of the documents specified in subparagraphs 5 and 6 confirming use of the paraxylene in polyester production by the taxpayer or by another organization providing the taxpayer with services for producing TPA and/or PET and/or other polyester products; and
    • copies of documents confirming the taxpayer’s recognition, or entry in the accounting records, of TPA and/or PET and/or other polyester products, as well as by-products and waste from the respective production processes, including a copy of the taxpayer’s agreement with the organization providing services for producing TPA and/or PET and/or other polyester products and a copy of the acceptance-and-transfer certificate for the finished products, by-products and waste.

[Subparagraph 8 added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 20 added by Federal Law No. 366-FZ of November 24, 2014.]

21. The deductions under Article 200(21) apply upon submission to the tax authorities of:

  1. a copy of the operator certificate;
  2. a copy of the taxpayer’s supply or purchase-and-sale agreement for aviation kerosene with the Russian organization supplying the aviation kerosene;
  3. a register of VAT invoices issued to the taxpayer by the aviation-kerosene supplier, confirming the taxpayer’s receipt of the aviation kerosene on which the excise claimed as a deduction for the tax period was assessed. The form of and procedure for completing the register of VAT invoices, and the procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies;
  4. if the taxpayer itself uses the aviation kerosene received to refuel aircraft, a register of issue notes, requisitions or orders for aircraft refueling, confirming that the taxpayer itself refueled aircraft with aviation kerosene. The register must state the document name; the date and number of the issue note, requisition or order; the refueling location or airport; the fuel type; the quantity loaded, in kilograms and liters; the aircraft type; and the flight number; [As amended by Federal Law No. 323-FZ of November 23, 2015.] and
  5. if a person with whom the taxpayer has concluded an agreement for aviation-kerosene refueling services for aircraft operated by the taxpayer uses the aviation kerosene received:
    • a copy of the agreement for aviation-kerosene refueling services concluded with the person performing the refueling; and
    • a register of issue notes, requisitions or orders for aircraft refueling, confirming that the person providing refueling services under the agreement with the taxpayer refueled aircraft with aviation kerosene. The register must state the document name; the name of the person providing the aircraft-refueling services; the date and number of the issue note, requisition or order; the refueling location or airport; the fuel type; the quantity loaded, in kilograms and liters; the aircraft type; and the flight number. [As amended by Federal Law No. 323-FZ of November 23, 2015.]

[Paragraph 21 added by Federal Law No. 366-FZ of November 24, 2014.]

22. The deductions under Article 200(22) apply when a taxpayer holding the certificate provided for in Article 179.5 submits the following documents to the tax authorities:

  1. a copy of the certificate provided for in Article 179.5;
  2. a copy of the taxpayer’s supply or purchase-and-sale agreement for fuel treated as middle distillates for purposes of this Chapter with the Russian organization supplying that fuel; copies of, or a register of, supply or purchase-and-sale agreements concluded by the taxpayer or another person with the Russian organization producing that fuel; and/or copies of, or a register of, agreements for petroleum-feedstock-processing services concluded by the taxpayer or another person with the Russian organization producing that fuel. Each register is prepared in any form and must state the date and number of the agreement, its subject matter, the names of its parties and its term; [As amended by Federal Laws No. 301-FZ of August 3, 2018, No. 255-FZ of July 30, 2019, and No. 321-FZ of October 15, 2020.]
  3. if the taxpayer uses the middle distillates received to bunker or refuel watercraft, or installations or platforms situated in the internal maritime waters, territorial sea, continental shelf or exclusive economic zone of the Russian Federation, or in the Russian part or sector of the Caspian Sea seabed, copies of the following in addition to the documents specified in subparagraphs 1 and 2: [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.]
    • a register of VAT invoices and/or a register of delivery notes and/or acceptance-and-transfer certificates for the fuel and/or other documents for supplying fuel treated as middle distillates for purposes of this Chapter that confirm the taxpayer’s receipt of the fuel; a register of primary accounting documents; a register of VAT invoices in which the producer separately stated the excise assessed on the fuel; and other documents of the taxpayer-producer containing information on fuel treated as middle distillates for purposes of this Chapter. Each register is prepared in any form and must state the document name; the date and number of the fuel-supply document; the date and number of the document confirming that excise on the supplied fuel was presented; the fuel type; the quantity received; particulars of the taxpayer-producer; and particulars of that taxpayer-producer’s document containing information on the fuel, including, in particular, its quality; [As amended by Federal Law No. 321-FZ of October 15, 2020.]
    • a register of bunkering receipts and/or delivery notes and/or requisitions and/or orders confirming actual receipt of fuel treated as middle distillates for purposes of this Chapter by watercraft, or by the installations or structures specified in Article 179.5(1)(2) and situated in the internal maritime waters, territorial sea, continental shelf or exclusive economic zone of the Russian Federation, or in the Russian part or sector of the Caspian Sea seabed, operated by the taxpayer under title or another legal basis, signed by the head of the taxpayer organization or an authorized representative. The register is prepared in any form and must state the document name, date and number; the bunkering or refueling location, including the port where applicable; the fuel type; and the quantity loaded, in metric tons; [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.] and
    • a fuel report, prepared in any form, confirming actual use of fuel treated as middle distillates for purposes of this Chapter by those watercraft, or by the installations or structures specified in Article 179.5(1)(2) and situated in the internal maritime waters, territorial sea, continental shelf or exclusive economic zone of the Russian Federation, or in the Russian part or sector of the Caspian Sea seabed, operated by the taxpayer under title or another legal basis, signed by the head of the taxpayer organization or an authorized representative; [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.] and
  4. if the taxpayer uses the middle distillates received as fuel to generate electric power and/or heat at the property facilities specified in Article 179.5(1)(3), copies of the following, in addition to the documents specified in subparagraphs 1 and 2, where copies of documents confirming title to, or the right of operational management over, those facilities have been submitted to the tax authority:
    • a register of delivery notes and/or acceptance-and-transfer certificates for fuel and/or other documents for supplying fuel treated as middle distillates for purposes of this Chapter that confirm the taxpayer’s receipt of the fuel, together with primary accounting documents and VAT invoices in which the producer separately stated the excise presented on the fuel. The register is prepared in any form and must state the document name; the date and number of the fuel-supply document; the date and number of the document confirming presentation of excise on the supplied fuel; the fuel type; and the quantity of fuel used; [As amended by Federal Law No. 321-FZ of October 15, 2020.]
    • analytical accounting registers for the use of types of fuel treated as middle distillates;
    • documents confirming the specific output of heat and electric power by type of installation; and
    • analytical accounting registers for the release of heat and electric power by type of installation.

[Subparagraph 4 added by Federal Law No. 255-FZ of July 30, 2019.]

[Paragraph 22 added by Federal Law No. 323-FZ of November 23, 2015.]

23. The deductions under Article 200(23) apply upon submission by the taxpayer to the tax authorities of the following documents and information: [As amended by Federal Law No. 383-FZ of November 29, 2021.]

  1. a copy of the notice from the federal executive authority responsible for public services and management of state property in maritime and inland-waterway transport confirming the taxpayer’s inclusion in the Register of Bunker-Fuel Suppliers; or a copy of the oil depot’s technical passport valid on the date of submission to the tax authority, together with the date of grant and registration number of the license for loading-and-unloading operations involving dangerous goods in railway transport, inland-waterway transport or seaports; or a copy of the taxpayer’s agreement with a Russian organization entered in the Register of Bunker-Fuel Suppliers under which the taxpayer uses the facilities through which watercraft are bunkered or refueled. [As amended by Federal Law No. 383-FZ of November 29, 2021.]

  2. if middle distillates are sold through an attorney, commission agent or agent under a mandate, commission or agency agreement, a copy of the taxpayer’s agreement with that attorney, commission agent or agent for services involving the sale of middle distillates specified in Article 182(1)(30); [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.]

  3. a copy of the taxpayer’s contract with a foreign legal entity for the supply of fuel treated as middle distillates for purposes of this Chapter, or, if the contract contains information constituting a state secret, an extract containing the information necessary for tax control; [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.]

  4. copies of documents confirming sale of fuel treated as middle distillates for purposes of this Chapter to the foreign organization under the contract specified in subparagraph 3, being primary documents drawn up in the name of the foreign organization identified in that contract; [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.]

  5. if fuel treated as middle distillates for purposes of this Chapter is taken outside the Russian Federation, copies of documents, in addition to those specified in subparagraphs 1-4, confirming that the taxpayer’s fuel was taken outside the Russian Federation as stores aboard watercraft in accordance with EAEU law, including copies of transport, accompanying or other documents that state, among other things, the quantity of stores and confirm that the watercraft took them outside the Russian Federation; [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.]

  6. a register of the taxpayer’s supply or purchase-and-sale agreements for fuel treated as middle distillates for purposes of this Chapter with the Russian organization supplying the fuel; copies of, or a register of, supply or purchase-and-sale agreements concluded by the taxpayer or another person with the Russian organization producing the fuel; and/or copies of, or registers of, agreements for petroleum-feedstock-processing services concluded by the taxpayer or another person with the Russian organization producing the fuel. Each register is prepared in any form and must state the date and number of the agreement, its subject matter, the names of its parties and its term; [Subparagraph 6 added by Federal Law No. 321-FZ of October 15, 2020.] and

  7. a register of VAT invoices and/or a register of delivery notes and/or acceptance-and-transfer certificates for the fuel and/or other documents for supplying fuel treated as middle distillates for purposes of this Chapter that confirm the quantity acquired by the taxpayer; a register of primary accounting documents; a register of VAT invoices in which the producer separately stated the excise presented on the fuel; and other documents of the taxpayer-producer containing information on fuel treated as middle distillates for purposes of this Chapter. Each register is prepared in any form and must state the document name; the date and number of the fuel-supply document; the date and number of the document confirming presentation of excise on the supplied fuel; the fuel type; the quantity supplied; particulars of the taxpayer-producer; and particulars of that taxpayer-producer’s document containing information on the fuel, including, in particular, its quality. [Subparagraph 7 added by Federal Law No. 321-FZ of October 15, 2020.]

[Paragraph 23 added by Federal Law No. 323-FZ of November 23, 2015.]

24. The deductions under Article 200(24) apply upon submission by the taxpayer to the tax authorities of:

  1. a copy of the notice from the federal executive authority responsible for public services and management of state property in maritime and inland-waterway transport confirming the taxpayer’s inclusion in the Register of Bunker-Fuel Suppliers;
  2. a copy of the taxpayer’s contract for the supply of fuel treated as middle distillates for purposes of this Chapter, or, if the contract contains information constituting a state secret, an extract containing the information necessary for tax control, with:
    • a foreign organization performing work or providing services connected with regional geological study, geological study, exploration and/or extraction of hydrocarbon feedstock on the continental shelf of the Russian Federation under an agreement with an organization holding a license to use a subsoil plot on that continental shelf;
    • a contractor engaged by a subsoil user under Russian Federation legislation on the continental shelf to create, operate or use the installations or structures specified in Article 179.5(1)(2), or artificial islands, on the continental shelf of the Russian Federation; and/or
    • an operator of a new offshore hydrocarbon field. [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.]

If the fuel is supplied under a commission, mandate or agency agreement, the taxpayer submits to the tax authorities that agreement, or a copy, and the contract, or a copy, between the person supplying the fuel on the taxpayer’s instructions under that agreement and the foreign organization performing work or providing services connected with regional geological study, geological study, exploration and/or extraction of hydrocarbon feedstock on the continental shelf of the Russian Federation; [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.]

  1. a register of delivery notes and/or acceptance-and-transfer certificates for fuel and/or other documents for supplying fuel treated as middle distillates for purposes of this Chapter that confirm transfer of the fuel to the foreign organization performing the work or providing the services connected with regional geological study, geological study, exploration and/or extraction of hydrocarbon feedstock on the continental shelf of the Russian Federation. The register is prepared in any form and must state the document name, the date and number of the fuel-supply document, the fuel type and the quantity loaded; [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.]
  2. a copy of the agreement between the foreign organization purchasing the fuel treated as middle distillates for purposes of this Chapter and the organization holding a license to use a subsoil plot on the continental shelf of the Russian Federation; and/or the contractor engaged by the subsoil user under Russian Federation legislation on the continental shelf to create, operate or use the installations or structures specified in Article 179.5(1)(2), or artificial islands, on the continental shelf of the Russian Federation; and/or the operator of a new offshore hydrocarbon field; [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.]
  3. the customs declaration, or a copy, bearing endorsements from the Russian customs authority that released the goods under the export customs procedure and from the Russian customs authority at the place of departure through which the goods were taken outside the customs territory of the EAEU;
  4. copies of transport or accompanying documents or other documents bearing endorsements from the Russian customs authorities at the place of departure, comprising:
    • an instruction to ship the exported petroleum products, identifying the port of discharge and bearing the Russian customs authority’s endorsement “Loading Permitted”; and
    • the bill of lading for carriage of the exported petroleum products, in which the “Port of Discharge” field identifies a place outside the Russian Federation;
  5. a register of the taxpayer’s supply or purchase-and-sale agreements for fuel treated as middle distillates for purposes of this Chapter with the Russian organization supplying the fuel; copies of, or a register of, supply or purchase-and-sale agreements concluded by the taxpayer or another person with the Russian organization producing the fuel; and/or copies of, or registers of, agreements for petroleum-feedstock-processing services concluded by the taxpayer or another person with the Russian organization producing the fuel. Each register is prepared in any form and must state the date and number of the agreement, its subject matter, the names of its parties and its term; [Subparagraph 7 added by Federal Law No. 321-FZ of October 15, 2020.] and
  6. a register of VAT invoices and/or a register of delivery notes and/or acceptance-and-transfer certificates for the fuel and/or other documents for supplying fuel treated as middle distillates for purposes of this Chapter that confirm the quantity acquired by the taxpayer; a register of primary accounting documents; a register of VAT invoices in which the producer separately stated the excise presented on the fuel; and other documents of the taxpayer-producer containing information on fuel treated as middle distillates for purposes of this Chapter. Each register is prepared in any form and must state the document name; the date and number of the fuel-supply document; the date and number of the document confirming presentation of excise on the supplied fuel; the fuel type; the quantity supplied; particulars of the taxpayer-producer; and particulars of that taxpayer-producer’s document containing information on the fuel, including, in particular, its quality. [Subparagraph 8 added by Federal Law No. 321-FZ of October 15, 2020.]

[Paragraph 24 added by Federal Law No. 323-FZ of November 23, 2015.]

25. The deductions under Article 200(25) apply when a taxpayer holding a certificate of registration of a person conducting middle-distillate-processing transactions submits the following documents to the tax authorities:

  1. a copy of the certificate provided for in Article 179.6;
  2. if the taxpayer receives middle distillates, a register of VAT invoices issued to the taxpayer by the middle-distillate supplier, confirming the taxpayer’s receipt of the middle distillates on which the excise claimed as a deduction for the tax period was assessed. The form of and procedure for completing the register of VAT invoices, and the procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies;
  3. if the taxpayer recognizes middle distillates in its accounts, documents confirming such recognition;
  4. if the taxpayer itself processes the middle distillates, a copy of one of the documents confirming that the middle distillates were directed for processing at the taxpayer’s production capacities required for at least one of the middle-distillate-processing processes specified in Article 179.6(8), including, in particular, an internal-transfer note, an acceptance-and-transfer certificate between the taxpayer’s structural subdivisions, a certificate recording release into production, or the tax-period materials-requisition card; and
  5. if an organization providing middle-distillate-processing services to the taxpayer processes the middle distillates, a copy of one of the documents specified in subparagraph 4 confirming that the middle distillates were directed for processing at that organization’s production capacities required for at least one of the middle-distillate-processing processes specified in Article 179.6(8), a copy of the taxpayer’s agreement with that organization, and a copy of the acceptance-and-transfer certificate for the middle distillates.

[Paragraph 25 added by Federal Law No. 335-FZ of November 27, 2017.]

26. If, during a tax period, a taxpayer uses middle distillates both for processing and for other purposes, the taxpayer’s tax-accounting policy establishes the procedure for determining the excise attributable to the middle distillates directed for processing and those used for other purposes. That procedure may be changed if the middle-distillate-processing technology changes, or from the beginning of a tax period, but not before 24 consecutive tax periods have elapsed, counted from the month in which the procedure to be amended was approved. [Paragraph 26 added by Federal Law No. 335-FZ of November 27, 2017.]

27. The deductions under Article 200(26) apply in the tax period in which the taxpayer uses the excisable goods to which the deduction relates for transactions recognized as taxable objects and subject to tax under this Chapter, on the basis of the excise return submitted by the taxpayer to the tax authorities. [Paragraph 27 added by Federal Law No. 353-FZ of November 27, 2017.]

28. The deductions under Article 200(27) apply when a taxpayer holding a certificate of registration of a person conducting petroleum-feedstock-processing transactions submits the following documents to the tax authorities:

  1. a copy of the certificate of registration of a person conducting petroleum-feedstock-processing transactions;
  2. if petroleum feedstock acquired from third parties is processed, the supply or purchase-and-sale agreement for the feedstock confirming its acquisition into the taxpayer’s ownership, and/or other documents confirming title to the feedstock;
  3. if the petroleum feedstock is processed by taxpayers entitled to extract hydrocarbon feedstock under licenses or other authorization documents issued in accordance with Russian Federation legislation, those taxpayers may also submit copies of licenses to use subsoil plots, or other authorization documents, and copies of documents confirming extraction of hydrocarbon feedstock from those subsoil plots during the tax period;
  4. if the petroleum feedstock is processed at production capacities held under title and/or another legal basis by an organization directly providing petroleum-feedstock-processing services to the taxpayer, the agreement for petroleum-feedstock-processing services;
  5. if petroleum feedstock acquired from third parties is processed at production capacities held under title and/or another legal basis by the taxpayer, a register of VAT invoices issued to the taxpayer by the petroleum-feedstock suppliers, confirming the taxpayer’s receipt of the feedstock directed for processing. The form of and procedure for completing the register of VAT invoices, and the procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies;
  6. a copy of one of the documents confirming that petroleum feedstock was directed for processing, including, in particular, an internal-transfer note, a certificate recording release or transfer into production, or the tax-period materials-requisition card;
  7. a register of documents confirming shipment for sale during the tax period of processing products made from petroleum feedstock owned by the taxpayer, or, where the feedstock is processed under an agreement for processing services provided to the taxpayer, confirming transfer of those products to the taxpayer and/or to third parties on its instructions;
  8. if production is performed under an agreement for petroleum-feedstock-processing services provided to the taxpayer, a register of documents confirming the taxpayer’s sale in the Russian Federation of Class 5 motor gasoline with a research octane number of at least 92 and Class 5 diesel fuel previously transferred to the taxpayer by the organization that directly processed the petroleum feedstock; and
  9. if, during the tax period, Class 5 motor gasoline and/or Class 5 diesel fuel is sold in exchange trading conducted by one or more exchanges by a person belonging, under Russian Federation antimonopoly legislation, to the same group of persons as the taxpayer holding a certificate of registration of a person conducting petroleum-feedstock-processing transactions, a list of the persons in the taxpayer’s group, in the form approved by the authorized federal executive authority responsible for adopting regulatory legal acts and for controlling and supervising compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, the activities of natural monopolies and advertising. [Subparagraph 9 added by Federal Law No. 255-FZ of July 30, 2019.]

[Paragraph 28 added by Federal Law No. 301-FZ of August 3, 2018.]

28.1. The deduction under Article 200(27.3) applies upon submission by the authorized organization to the tax authorities of:

  1. a copy of the document confirming its status as an authorized organization;
  2. a register of documents confirming shipment and acquisition of foreign-produced Class 5 motor gasoline with a research octane number of at least 92 and/or Class 5 diesel fuel; and
  3. a register of documents confirming the taxpayer’s sale in the Russian Federation of that foreign-produced Class 5 motor gasoline with a research octane number of at least 92 and/or Class 5 diesel fuel.

[Paragraph 28.1 added by Federal Law No. 323-FZ of July 14, 2022.]

28.2. The deduction under Article 200(27.4) applies upon submission by the taxpayer to the tax authorities of:

  1. a copy of the document confirming the taxpayer’s status as owner of the petroleum feedstock;
  2. a copy of the specification for toll processing of petroleum under an international treaty of the Russian Federation;
  3. the production balance of the person performing the toll processing outside the Russian Federation, insofar as it relates to petroleum feedstock owned by the taxpayer;
  4. a register of documents confirming the petroleum-feedstock owner’s receipt of petroleum products made through the toll processing outside the Russian Federation; and
  5. a register of documents confirming sale in the Russian Federation of the Class 5 motor gasoline with a research octane number of at least 92 and/or Class 5 diesel fuel specified in Article 200(27.4).

[Paragraph 28.2 added by Federal Law No. 425-FZ of November 28, 2025.]

29. The deductions under Article 200(31) apply upon submission by the taxpayer to the tax authorities, together with the excise return, of:

  1. where grapes are used to make wine materials, information on the date of grant and registration number of the license to produce, store and supply manufactured wine materials and/or grape must; [As amended by Federal Law No. 382-FZ of November 29, 2021.] and

  2. where grapes are used to make wine, including wine with a protected geographical indication or protected appellation of origin; sparkling wine, including sparkling wine with a protected geographical indication or protected appellation of origin and Russian champagne; or fortified liqueur wine with a protected geographical indication or protected appellation of origin, information comprising any of the following:

    • the date of grant and registration number of the license to produce, store and supply manufactured wine, including wine with a protected geographical indication or protected appellation of origin, and/or sparkling wine, including sparkling wine with a protected geographical indication or protected appellation of origin, and/or fortified liqueur wine with a protected geographical indication or protected appellation of origin, or special wine;
    • the date of grant and registration number of the license to produce, store, supply and retail wine products manufactured by agricultural producers; or
    • the date of grant and registration number of a license covering production of wine materials, other than bulk fortified wine, and/or grape must. [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  3. where grapes are used to make spirits using full-cycle technology, information on the date of grant and registration number of a license covering production of spirits and a license for full-cycle distillate production, together with copies of technical documents for production of the spirits stating the grape varieties used and the production technology; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  4. a register of documents confirming acquisition into ownership of grapes by persons holding an applicable license specified in subparagraphs 1-3, for use in producing the products listed in those subparagraphs. The form of and procedure for completing the register, and the procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies. For a taxpayer acquiring grapes under a purchase-and-sale agreement, the documents are that agreement, concluded with a person owning grapes grown on vineyards held by that person under title or another legal basis, and the goods-received note. For a taxpayer using grapes of its own production, the documents are an extract from the Register of Vineyards, an internal-transfer note and/or acceptance-and-transfer certificates for the grapes between the organization’s structural subdivisions; [As amended by Federal Law No. 305-FZ of July 2, 2021.]

  5. a register of documents, comprising internal-transfer notes for the grapes, acceptance-and-transfer certificates for grapes between the organization’s structural subdivisions, and certificates recording release of grapes into production, confirming use of the grapes by persons holding the licenses specified in subparagraphs 1-3 to produce wine; sparkling wine, including Russian champagne; fortified liqueur wine with a protected geographical indication or protected appellation of origin; wine materials; grape must; or spirits made using full-cycle technology that were sold during the tax period. The form of and procedure for completing the register, and the procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  6. a register of documents confirming recognition, or entry in the accounting records, of wine; sparkling wine, including Russian champagne; fortified liqueur wine with a protected geographical indication or protected appellation of origin; wine materials; grape must; or spirits made using full-cycle technology, in producing which the grapes to which the deduction relates were used. The form of and procedure for completing the register, and the procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies; [As amended by Federal Law No. 382-FZ of November 29, 2021.] and

  7. a register of documents confirming the taxpayer’s sale during the tax period of wine; sparkling wine, including Russian champagne; fortified liqueur wine with a protected geographical indication or protected appellation of origin; wine materials; grape must; or spirits made using full-cycle technology that it produced using the grapes to which the deduction relates. The form of and procedure for completing the register, and the procedure for submitting it to the tax authorities, are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies. [As amended by Federal Law No. 382-FZ of November 29, 2021.]

[Textual paragraph no longer effective under Federal Law No. 382-FZ of November 29, 2021.]

[Paragraph 29 added by Federal Law No. 326-FZ of September 29, 2019.]

30. The deductions under Article 200(32), using a coefficient greater than 1, apply upon submission by the taxpayer to the tax authorities of:

  1. a copy of the certificate of registration of a person conducting ethane-processing transactions;
  2. if the ethane is processed at production capacities held under title and/or another legal basis by an organization directly providing ethane-processing services to the taxpayer, a copy of the current agreement for those services;
  3. copies of documents confirming that the ethane was directed for processing into petrochemical products, including, in particular, an internal-transfer note, certificates recording release or transfer into production, or the tax-period materials-requisition card;
  4. copies of documents confirming entry in the accounting records of the petrochemical products made using the ethane in respect of which the deduction was calculated; and
  5. if the ethane is processed at production capacities held under title and/or another legal basis by an organization directly providing ethane-processing services to the taxpayer, copies of acceptance-and-transfer certificates for taxpayer-owned ethane delivered for processing at those capacities and copies of acceptance-and-transfer certificates for the taxpayer-owned petrochemical products obtained from the processing. In that case, copies of the documents specified in subparagraphs 3 and 4 are not required.

[Paragraph 30 added by Federal Law No. 321-FZ of October 15, 2020.]

31. The deductions under Article 200(33), using a coefficient greater than 1, apply upon submission by the taxpayer to the tax authorities of:

  1. a copy of the certificate of registration of a person conducting LHG-processing transactions;
  2. if the LHG is processed at production capacities held under title and/or another legal basis by an organization directly providing LHG-processing services to the taxpayer, a copy of the current agreement for those services;
  3. copies of documents confirming that the LHG was directed for processing into petrochemical products, including, in particular, an internal-transfer note, certificates recording release or transfer into production, or the tax-period materials-requisition card;
  4. copies of documents confirming entry in the accounting records of the petrochemical products made using the LHG in respect of which the deduction was calculated; and
  5. if the LHG is processed at production capacities held under title and/or another legal basis by an organization directly providing LHG-processing services to the taxpayer, copies of acceptance-and-transfer certificates for taxpayer-owned LHG delivered for processing at those capacities and copies of acceptance-and-transfer certificates for the taxpayer-owned petrochemical products obtained from the processing. In that case, copies of the documents specified in subparagraphs 3 and 4 are not required.

[Paragraph 31 added by Federal Law No. 321-FZ of October 15, 2020.]

32. The deductions under Article 200(34) apply upon submission by the taxpayer to the tax authorities of:

  1. documents confirming production and recognition in the taxpayer’s accounts of metallurgical products or intermediate products that the taxpayer directed for remelting to produce liquid steel in order to obtain metallurgical products or intermediate products by casting; and
  2. analytical accounting registers confirming that the metallurgical products or intermediate products were directed for remelting to produce liquid steel in order to obtain metallurgical products or intermediate products by casting.

[Paragraph 32 added by Federal Law No. 382-FZ of November 29, 2021.]

33. Taxpayers acquiring nicotine raw materials, or importing nicotine raw materials into the Russian Federation, apply the deductions under Article 200(35) upon submission to the tax authority, together with the excise return, of the following documents, or copies:

Deductions for nicotine raw materials imported into the Russian Federation apply on the basis of documents submitted to the tax authorities confirming their import into the Russian Federation and payment of excise on them, or calculation of excise if they are imported from an EAEU member state.

[Paragraph 33 added by Federal Law No. 176-FZ of July 12, 2024.]

34. The deductions under Article 200(36) apply upon submission by the taxpayer to the tax authorities of:

  1. documents confirming use of natural gas to produce ammonia directed to caprolactam production; and
  2. documents confirming production and recognition in the taxpayer’s accounts of caprolactam made from the ammonia produced.

[Paragraph 34 added by Federal Law No. 176-FZ of July 12, 2024.]

35. The deductions under Article 200(37) apply upon submission by the taxpayer to the tax authorities of:

  1. documents confirming commissioning of the production capacities specified in Article 200(37); and
  2. documents confirming use of natural gas to produce ammonia at the production capacities specified in Article 200(37).

[Paragraph 35 added by Federal Law No. 176-FZ of July 12, 2024.]

Article 202. Excise Payable

[Heading as amended by Federal Law No. 166-FZ of December 29, 2000.]

1. For a taxpayer conducting transactions recognized as taxable objects under this Chapter, the excise payable for each tax period is the excise determined under Article 194, less the deductions provided for in Article 200. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 110-FZ of July 24, 2002.]

2. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.]

3. Excise payable upon import of excisable goods into the Russian Federation is determined under Article 194(6). [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 110-FZ of July 24, 2002.]

4. Excise payable by taxpayers making the initial sale of excisable goods originating in and imported from EAEU member states with which customs clearance of excisable goods crossing the border of the Russian Federation has been abolished is determined under Article 194. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 306-FZ of November 27, 2010, and No. 323-FZ of November 23, 2015.]

5. If deductions for a tax period exceed excise assessed on excisable goods sold, the taxpayer pays no excise for that tax period. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 110-FZ of July 24, 2002.]

[Textual paragraph no longer effective under Federal Law No. 263-FZ of July 14, 2022.]

The excess of deductions over excise assessed on transactions conducted in the reporting tax period and recognized as taxable objects under this Chapter is deducted from excise for the next tax period before any other deductions. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 110-FZ of July 24, 2002.]

Article 203. Excise to Be Refunded

[Heading as amended by Federal Law No. 166-FZ of December 29, 2000.]

1. If deductions for a tax period exceed excise assessed on transactions involving excisable goods that are taxable objects under this Chapter, the resulting difference for that tax period is reimbursed or refunded to the taxpayer under this Article. [As amended by Federal Laws No. 110-FZ of July 24, 2002, No. 117-FZ of July 7, 2003, and No. 263-FZ of July 14, 2022.]

The deduction established by Article 200(27.3) is reimbursed or refunded to the authorized organization under this Article. [Textual paragraph added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Law No. 565-FZ of December 28, 2022.]

2. [No longer effective under Federal Law No. 263-FZ of July 14, 2022.]

3. [No longer effective under Federal Law No. 263-FZ of July 14, 2022.]

4. The following are reimbursed from the budget by refund: [As amended by Federal Law No. 565-FZ of December 28, 2022.]

The amounts specified in the third and fourth textual paragraphs of this paragraph are reimbursed from the budget on the basis of the documents prescribed by Article 198(7) and (7.2), submitted by the taxpayer to the tax authority at its place of registration together with the excise return showing the excise paid on the transactions specified in Article 183(1)(4), (4.1) and (4.2) and claimed for reimbursement. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

After the taxpayer submits the return, the tax authority verifies the validity of the excise claimed for reimbursement in a desk audit under Article 88.

Within seven days after completion of the desk audit, the tax authority must decide to reimburse the applicable excise if the audit identified no violation of tax-and-levy legislation.

If a desk audit identifies violations of tax-and-levy legislation, authorized tax officials must draw up a tax-audit report under Article 100.

The head or deputy head of the tax authority that conducted the audit must review the report and other desk-audit materials, together with any objections submitted by the taxpayer or its representative. The decision on the desk-audit materials must be made under Article 101.

After reviewing the desk-audit materials, the head or deputy head of the tax authority issues a decision either holding the taxpayer liable for a tax offense or declining to hold it liable.

At the same time, the tax authority makes one of the following:

Within five days after making the applicable decision, the tax authority must notify the taxpayer of it in writing. The notice may be delivered personally, against acknowledgment of receipt, to the head of the organization, the individual entrepreneur or their representatives, or by another method confirming receipt and its date. If the tax authority decides to refuse reimbursement in full or in part, the notice must contain a reasoned conclusion.

[Textual paragraph no longer effective under Federal Law No. 263-FZ of July 14, 2022.]

[Textual paragraph no longer effective under Federal Law No. 263-FZ of July 14, 2022.]

[Textual paragraph no longer effective under Federal Law No. 263-FZ of July 14, 2022.]

The excise return for the tax period in which the taxpayer submits the documents prescribed by Article 198(7) and (7.2) states the following information on excisable goods taken outside the Russian Federation under the export or re-export customs procedure for which excise is claimed for reimbursement from the budget: [As amended by Federal Law No. 353-FZ of November 27, 2017.]

Taxpayers specified in Article 203.1(1)(10) exercise the right to reimbursement of the amounts specified in the second and third textual paragraphs of this paragraph under Article 203.1, subject to the fourth and nineteenth through twenty-third textual paragraphs of this paragraph. [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020; as amended by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph 4 as amended by Federal Law No. 269-FZ of September 30, 2013.]

5. [Added by Federal Law No. 110-FZ of July 24, 2002; no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

6. Upon liquidation of an organization producing alcoholic products and/or excisable alcohol-containing products, the advance excise payment actually made is taken into account in determining the unified tax account balance under Article 11.3, provided the taxpayer submits to the tax authority the documents prescribed by Article 201(17) and/or (18). [Paragraph 6 added by Federal Law No. 306-FZ of November 27, 2010; as amended by Federal Law No. 263-FZ of July 14, 2022.]

Article 203.1. Procedure for Reimbursing Excise to Certain Categories of Taxpayer

[Heading as amended by Federal Law No. 323-FZ of November 23, 2015.]

1. If deductions for a tax period exceed total excise assessed, or, in the case provided for in Article 200(27.1), even if there is no such excess, the resulting difference is reimbursed or refunded under this Article to the following taxpayers. In the Article 200(27.1) case, that difference is the deduction attributable to the refinery investment supplement K_INV for a refinery whose production capacities processed no petroleum feedstock throughout the tax period: [As amended by Federal Law No. 416-FZ of November 29, 2024.]

  1. holders of a straight-run-gasoline-processing certificate;
  2. holders of a certificate for transactions involving benzene, paraxylene or orthoxylene;
  3. holders of the certificate provided for in Article 179.5;
  4. persons entered in the Register of Civil Aviation Operators of the Russian Federation and holding an operator certificate;
  5. persons specified in Article 182(1)(30) and/or (31); [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.]
  6. holders of a certificate of registration of a person conducting middle-distillate-processing transactions; [Subparagraph 6 added by Federal Law No. 335-FZ of November 27, 2017.]
  7. holders of a certificate of registration of a person conducting petroleum-feedstock-processing transactions; [Subparagraph 7 added by Federal Law No. 301-FZ of August 3, 2018.]
  8. holders of a certificate of registration of a person conducting ethane-processing transactions; [Subparagraph 8 added by Federal Law No. 321-FZ of October 15, 2020.]
  9. holders of a certificate of registration of a person conducting LHG-processing transactions; [Subparagraph 9 added by Federal Law No. 321-FZ of October 15, 2020.]
  10. persons for whom tax monitoring is being, or has been, conducted as at the return filing date, when filing a return for a tax period of the year for which the tax monitoring is being, or was, conducted; [Subparagraph 10 added by Federal Law No. 470-FZ of December 29, 2020.] and
  11. owners of petroleum feedstock. [Subparagraph 11 added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 1 as amended by Federal Law No. 323-FZ of November 23, 2015.]

1.1. The deduction established by Article 200(27.3) is reimbursed, credited or refunded to the authorized organization under this Article. [Paragraph 1.1 added by Federal Law No. 323-FZ of July 14, 2022.]

2. Taxpayers exercise the right to reimbursement or refund by submitting to the tax authority, electronically over telecommunications channels and no later than five days after filing the return, an application for tax reimbursement in which the taxpayer may state particulars of its bank account for the refund, unless this paragraph provides otherwise. [As amended by Federal Laws No. 374-FZ of November 23, 2020, No. 470-FZ of December 29, 2020, No. 263-FZ of July 14, 2022, No. 565-FZ of December 28, 2022, and No. 389-FZ of July 31, 2023.]

Taxpayers specified in paragraph 1(10) exercise the right to tax reimbursement by submitting an application electronically over telecommunications channels or, during tax monitoring, through the organization’s information systems to which the tax authority has access. The taxpayer may state particulars of its bank account for the refund in the application. [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020; as amended by Federal Laws No. 565-FZ of December 28, 2022, and No. 389-FZ of July 31, 2023.]

In the application, the taxpayer undertakes, if the decision to reimburse the tax claimed is canceled in full or in part in the cases provided for in this Article, to repay to the budget amounts received in excess, including the interest provided for in Article 79(9) if paid, and to pay interest assessed on those amounts under paragraph 14. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

No later than the day following issuance of one or more bank guarantees, and no later than the date on which the application for tax reimbursement or for replacement of a bank guarantee is submitted, each guarantor submits to the tax authority at the taxpayer’s place of registration a bank guarantee undertaking, upon demand by the tax authority, to pay to the budget on behalf of the taxpayer any tax obtained in excess through reimbursement if the decision to reimburse the tax claimed is canceled in full or in part in the cases provided for in this Article. Together with an application for tax reimbursement or for replacement of a suretyship agreement, the taxpayer may submit one or more suretyship agreements provided for in Article 184(2.2), subject to the special rules of this Article for tax reimbursement, under which each surety undertakes to pay such excess tax to the budget on behalf of the taxpayer if the reimbursement decision is canceled in full or in part. [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

A bank guarantee and/or suretyship agreement need not be provided for the following taxpayer organizations: [As amended by Federal Laws No. 470-FZ of December 29, 2020, and No. 389-FZ of July 31, 2023.]

If the reimbursement application is not submitted, or the bank guarantee or suretyship agreement is not provided, within that five-day period, excise is reimbursed under Article 203. [As amended by Federal Law No. 301-FZ of August 3, 2018.]

The authorized organization exercises the right to reimbursement by submitting an application to the tax authority no earlier than submission of the customs declaration or the indirect-tax return for VAT and excise upon import of goods into the Russian Federation from an EAEU member state, and no later than five days after filing the tax return. The application may state particulars of the taxpayer’s bank account for the refund. [Textual paragraph added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Law No. 565-FZ of December 28, 2022.]

No later than five days after filing a return or amended return, the taxpayer may apply to replace one or more bank guarantees provided by the guarantors in respect of that return, including a return on which a decision to reimburse the tax claimed has been made, with one or more new bank guarantees. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

No later than five days after filing a return or amended return, the taxpayer may apply to replace one or more suretyship agreements concluded in respect of that return, including an earlier return on which a decision to reimburse the tax claimed has been made, with one or more new suretyship agreements. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

If tax claimed for reimbursement in an amended return exceeds tax reimbursed to the taxpayer under the application-based procedure for the earlier return, the taxpayer may apply for reimbursement up to the amount of the excess. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

3. A bank guarantee is subject to the requirements for acceptance of bank guarantees for tax purposes established by Article 74.1, with the following special rules: [As amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. one or more bank guarantees are submitted to the tax authority no later than the deadline specified in the fourth textual paragraph of paragraph 2; [As amended by Federal Law No. 389-FZ of July 31, 2023.]
  2. the bank guarantee must expire no earlier than eight months after the filing date of the return claiming the tax for reimbursement; and
  3. the guaranteed amount must secure in full the obligation to return to the budgets of the Russian Federation budget system the tax claimed for reimbursement.

3.1. A suretyship agreement concluded for tax reimbursement is subject to tax-and-levy legislation, with the following special rules:

  1. the suretyship agreement is submitted to the tax authority no later than the deadline specified in the fourth textual paragraph of paragraph 2;
  2. its term must be at least eight months after the filing date of the return claiming the tax for reimbursement and no more than one year after the agreement date; and
  3. the amount stated in the agreement must secure in full the obligation to return to the budget the tax claimed for reimbursement.

[Paragraph 3.1 added by Federal Law No. 389-FZ of July 31, 2023.]

4. [No longer effective under Federal Law No. 389-FZ of July 31, 2023.]

5. Within five days after submission of the reimbursement application, the tax authority checks the taxpayer’s compliance with the requirements in the third and fourth textual paragraphs of paragraph 2 and paragraph 3, and whether insolvency or bankruptcy proceedings have been commenced against it under Russian Federation insolvency legislation, and makes one of the following decisions:

The period specified in the first textual paragraph begins on the day following submission by the taxpayer of both the reimbursement application and the bank guarantee or guarantees, or the suretyship agreement or agreements, provided the deadlines for submitting those documents to the tax authority were met.

Within five days after submission of an application to replace one or more bank guarantees or suretyship agreements, the tax authority performs the checks specified above and makes one of the following decisions:

The tax authority must send the applicable decision to the taxpayer within five days after making it, deliver it to the taxpayer’s representative against acknowledgment of receipt, or transmit it by another method evidencing the date of receipt by the taxpayer or representative. If the decision cannot be delivered in either manner, it is sent by registered mail to the organization’s location or the individual’s residence.

A decision refusing reimbursement of the tax claimed, replacement of one or more bank guarantees, or replacement of one or more suretyship agreements does not alter the procedure or deadlines for the desk audit of the return. If reimbursement is refused, tax is reimbursed under Article 203. In that case, no later than the day following the refusal decision specified in the third through fifth textual paragraphs of this paragraph, the tax authority must:

[Paragraph 5 as amended by Federal Law No. 389-FZ of July 31, 2023.]

6. [No longer effective under Federal Law No. 263-FZ of July 14, 2022.]

7. [No longer effective under Federal Law No. 263-FZ of July 14, 2022.]

8. Unless this paragraph provides otherwise, the tax authority verifies the validity of the tax claimed for reimbursement in a desk audit of the taxpayer’s return, conducted under the procedure and within the periods established by Article 88. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

For a taxpayer specified in paragraph 1(10), the tax authority verifies the validity of tax claimed for reimbursement in the return during the tax-monitoring period provided for in Article 105.26(5). [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

9. If the desk audit identifies no violation of Russian Federation tax-and-levy legislation, or any violation identified has been remedied, the tax authority must, within seven days after completion of the audit, notify the taxpayer electronically over telecommunications channels that the audit has ended and that no violation was identified and/or that the violations identified were remedied. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

No later than the day following dispatch of that notice, the tax authority notifies the guarantor that issued the bank guarantee, under Article 74.1, of release from its obligations under the guarantee. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

No later than the day following dispatch to a taxpayer whose tax-payment obligation is secured by the suretyship provided for in this Article of a notice that no violations were identified, the tax authority must notify the surety, under Article 74, of release from the obligations under the suretyship agreement. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Law No. 389-FZ of July 31, 2023.]

10. If tax reimbursed does not exceed tax reimbursable following the desk audit, the tax authority, within seven days after drawing up the desk-audit report or an addendum to it:

  1. notifies the guarantor that issued the bank guarantee, under Article 74.1, of release from its obligations under the guarantee; and
  2. notifies the surety, under Article 74, of release from the obligations under the suretyship agreement.

[Paragraph 10 as amended by Federal Law No. 389-FZ of July 31, 2023.]

11. After reviewing the desk-audit materials, the head or deputy head of the tax authority issues a decision either holding the taxpayer liable for a tax offense or declining to hold it liable.

12. If tax reimbursed to the taxpayer under this Article exceeds tax reimbursable following the desk audit, at the same time as making the applicable decision under paragraph 11, the tax authority decides to cancel, in full or in part, the decision to reimburse the tax claimed, insofar as it relates to tax not reimbursable following the desk audit. [As amended by Federal Laws No. 470-FZ of December 29, 2020, and No. 263-FZ of July 14, 2022.]

If, for a taxpayer specified in paragraph 1(10), tax reimbursed under this Article exceeds tax reimbursable in connection with a reasoned opinion issued by the tax authority, the tax authority, when issuing that opinion, also decides to cancel, in full or in part, the reimbursement decision insofar as it relates to tax not reimbursable. [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020; as amended by Federal Law No. 263-FZ of July 14, 2022.]

A decision canceling, in full or in part, a decision to reimburse tax claimed for reimbursement must state: [Textual paragraph added by Federal Law No. 263-FZ of July 14, 2022.]

13. Within five days after the decisions specified in paragraphs 11 and 12 are made, they must be delivered against acknowledgment of receipt to the taxpayer concerned or its representative, or transmitted by another method evidencing the date of receipt. If they cannot be so delivered or transmitted, they are sent by registered mail to the organization’s location or the individual’s residence. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

14. On the basis of a tax-authority decision canceling, in full or in part, a reimbursement decision, amounts obtained in excess by the taxpayer, including the interest under Article 79(9), if paid, must be repaid to the Russian Federation budget system. Interest is assessed on the repayable amounts at twice the key rate of the Central Bank of the Russian Federation that applied while the budget funds were used, or at that rate once, in the case specified in the second textual paragraph of paragraph 12. Interest runs from the third calendar day after the tax authority made the decision to reimburse the tax claimed through and including the date on which it made the cancellation decision. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

Beginning on the day following the cancellation decision, late-payment interest is assessed under Article 75 on amounts obtained in excess by the taxpayer.

[Paragraph 14 as amended by Federal Law No. 263-FZ of July 14, 2022.]

15. [No longer effective under Federal Law No. 263-FZ of July 14, 2022.]

16. [No longer effective under Federal Law No. 263-FZ of July 14, 2022.]

17. No later than three days after receiving notice from the territorial body of the Federal Treasury that a taxpayer for whom a bank guarantee was provided or a suretyship agreement concluded has repaid the tax stated in the cancellation decision, the tax authority:

  1. notifies the guarantor that issued the applicable bank guarantee, under Article 74.1, of release from its obligations under the guarantee; and
  2. notifies the surety, under Article 74, of release from the obligations under the suretyship agreement.

[Paragraph 17 as amended by Federal Law No. 389-FZ of July 31, 2023.]

18. If the taxpayer fails to pay, or pays only part of, the amounts stated in the cancellation decision within the period established by paragraph 17, the tax authority, no later than three days after that period expires but no later than six days before the bank guarantee and/or suretyship agreement expires, presents to the guarantor and/or surety a demand for payment under the bank guarantee of the tax unpaid or not fully paid by the taxpayer within five days after the guarantor receives the demand. [As amended by Federal Laws No. 301-FZ of August 3, 2018, No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

The form of the demand for payment under a bank guarantee and/or suretyship agreement is approved by the federal executive authority empowered to exercise control and supervision over taxes and levies. [As amended by Federal Law No. 301-FZ of August 3, 2018.]

The guarantor or surety may not refuse to satisfy the tax authority’s demand for payment under the bank guarantee. [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 389-FZ of July 31, 2023.]

If the guarantor or surety fails to satisfy the demand for payment under the bank guarantee or suretyship agreement within the prescribed period, the tax authority exercises the right to debit the amount stated in the demand without acceptance. [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 389-FZ of July 31, 2023.]

No later than three days after performance of the guarantor’s or surety’s payment obligation under the bank guarantee or suretyship agreement, the tax authority sends the taxpayer an amended demand for payment of late-payment interest and a penalty. [As amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 389-FZ of July 31, 2023.]

19. [No longer effective under Federal Law No. 263-FZ of July 14, 2022.]

20. After the taxpayer submits the application provided for in paragraph 2 and before completion of the desk audit, an amended return is submitted under Article 81, subject to this paragraph. For a taxpayer specified in paragraph 1(10), it must be submitted before the tax-monitoring period ends and no later than the date on which the reasoned opinion is issued. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

If the taxpayer submits the amended return before a decision under the second or third textual paragraph of paragraph 5 is made, no such decision is made on the earlier return. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

If the taxpayer submits the amended return after the tax authority has decided to reimburse the tax claimed but before the desk audit is completed, that decision on the earlier return is canceled in full or in part no later than ten days after submission of the amended return, unless this paragraph provides otherwise. For a taxpayer specified in paragraph 1(10), the same rule applies where the amended return is submitted before the tax-monitoring period ends and no later than the date on which the reasoned opinion is issued. No later than the day following the cancellation decision, the tax authority notifies the taxpayer of it. Amounts obtained in excess by the taxpayer must be repaid, together with the interest provided for in paragraph 14, under paragraphs 14, 17 and 18. [As amended by Federal Laws No. 470-FZ of December 29, 2020, No. 263-FZ of July 14, 2022, No. 565-FZ of December 28, 2022, and No. 389-FZ of July 31, 2023.]

The reimbursement decision is not canceled if, on the filing date of an amended return submitted before completion of the desk audit of the return on which that decision was made, tax reimbursed to the taxpayer is equal to or less than tax claimed for reimbursement in the amended return. For a taxpayer specified in paragraph 1(10), the relevant endpoint is the end of the tax-monitoring period and no later than the date on which the reasoned opinion is issued. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

If tax reimbursed to the taxpayer exceeds tax claimed for reimbursement in an amended return submitted within the period described above, the reimbursement decision is not canceled insofar as it relates to tax claimed in the amended return. No later than ten days after submission of that amended return, the tax authority cancels the reimbursement decision insofar as the amount reimbursed exceeds the amount claimed in the amended return. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

The two preceding textual paragraphs do not apply if: [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

No later than five days after expiration of the period established by paragraph 5 for the tax authority to check compliance with paragraphs 1-3, the tax authority: [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

21. The forms, completion procedures, formats and procedures for electronic submission to the tax authority of applications provided for in this Article are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies. [Paragraph 21 added by Federal Law No. 389-FZ of July 31, 2023.]

[Article added by Federal Law No. 366-FZ of November 24, 2014.]

Article 204. Deadlines and Procedure for Payment of Excise on Transactions Involving Excisable Goods

[Heading as amended by Federal Laws No. 110-FZ of July 24, 2002, and No. 117-FZ of July 7, 2003.]

1. [No longer effective under Federal Law No. 117-FZ of July 7, 2003.]

2. [No longer effective under Federal Law No. 134-FZ of July 26, 2006.]

3. Unless this Article provides otherwise, taxpayers pay excise on excisable goods they produced and sold or transferred by reference to actual sales or transfers during the elapsed tax period, no later than the 28th day of the following month. [As amended by Federal Laws No. 282-FZ of November 28, 2009, and No. 263-FZ of July 14, 2022.]

3.1. The following taxpayers pay excise no later than the 28th day of the third month following the elapsed tax period: [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  1. holders of a certificate of registration of a person conducting transactions involving straight-run gasoline, for such transactions;
  2. holders of a certificate of registration of a person conducting transactions involving benzene, paraxylene or orthoxylene, for such transactions;
  3. [No longer effective under Federal Law No. 321-FZ of October 15, 2020.]
  4. holders of a certificate of registration of an organization conducting transactions involving ethyl alcohol, other than a pharmaceutical-production certificate, for ethyl-alcohol transactions recognized as taxable objects under Article 182; [As amended by Federal Laws No. 326-FZ of September 29, 2019, and No. 176-FZ of July 12, 2024.]
  5. persons entered in the Register of Civil Aviation Operators of the Russian Federation and holding an operator certificate, for aviation-kerosene transactions;
  6. holders of a certificate of registration of a person conducting middle-distillate-processing transactions, for such transactions; [Subparagraph 6 added by Federal Law No. 335-FZ of November 27, 2017.]
  7. [Added by Federal Law No. 301-FZ of August 3, 2018; no longer effective under Federal Law No. 255-FZ of July 30, 2019.]
  8. holders of a certificate of registration of a person conducting ethane-processing transactions; [Subparagraph 8 added by Federal Law No. 321-FZ of October 15, 2020.] and
  9. holders of a certificate of registration of a person conducting LHG-processing transactions. [Subparagraph 9 added by Federal Law No. 321-FZ of October 15, 2020.]

[Paragraph 3.1 added by Federal Law No. 107-FZ of July 21, 2005; as amended by Federal Law No. 323-FZ of November 23, 2015.]

3.2. For transactions recognized as taxable objects under Article 182(1)(29), (30) and (31), excise is paid no later than the 28th day of the sixth month following the tax period in which the transactions were conducted. [Paragraph 3.2 added by Federal Law No. 323-FZ of November 23, 2015; as amended by Federal Laws No. 301-FZ of August 3, 2018, No. 255-FZ of July 30, 2019, No. 321-FZ of October 15, 2020, and No. 263-FZ of July 14, 2022.]

3.3. For transactions recognized as taxable objects under Article 182(1)(34) and (34.1), excise is paid no later than the 28th day of the month following the tax period in which the transactions were conducted. [Paragraph 3.3 added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 425-FZ of November 28, 2025.]

3.4. For transactions recognized as taxable objects under Article 182(1)(41) and (42), excise is paid no later than the 28th day of the month following the tax period in which the transactions were conducted. [Paragraph 3.4 added by Federal Law No. 382-FZ of November 29, 2021; as amended by Federal Law No. 263-FZ of July 14, 2022.]

3.5. For transactions recognized as taxable objects under Article 182(1)(20.2), excise is paid no later than the 28th day of the ninth month following the tax period in which the transactions were conducted, unless this paragraph provides otherwise.

Insofar as the pharmaceutical substance ethyl alcohol received or recognized in the accounts is used to make goods specified in Article 200(11.1) whose production cycle exceeds nine months or which require a lengthy sale period, as listed by the federal executive authority responsible for state policy and regulatory legal regulation in the industrial sector, excise on Article 182(1)(20.2) transactions is paid no later than the 28th day of the fifteenth month following the tax period in which the transactions were conducted.

[Paragraph 3.5 added by Federal Law No. 176-FZ of July 12, 2024.]

4. Unless this Article provides otherwise, excise on excisable goods is paid at the place where those goods are produced. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 57-FZ of May 29, 2002, No. 118-FZ of August 7, 2001, No. 110-FZ of July 24, 2002, No. 107-FZ of July 21, 2005, and No. 134-FZ of July 26, 2006.]

[Textual paragraph added by Federal Law No. 57-FZ of May 29, 2002; deleted by Federal Law No. 117-FZ of July 7, 2003.]

[Textual paragraph added by Federal Law No. 110-FZ of July 24, 2002; no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

[Textual paragraph added by Federal Law No. 110-FZ of July 24, 2002; no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

[Textual paragraph added by Federal Law No. 110-FZ of July 24, 2002; no longer effective under Federal Law No. 134-FZ of July 26, 2006.]

For transactions recognized as taxable objects under Article 182(1)(20) and (20.1), excise is paid at the place where the excisable goods acquired into ownership are recognized in the accounts. [Textual paragraph added by Federal Law No. 134-FZ of July 26, 2006; as amended by Federal Law No. 305-FZ of July 2, 2021.]

For transactions recognized as taxable objects under Article 182(1)(21), (23)-(29), (34) and (34.1), excise is paid at the taxpayer’s location. [Textual paragraph added by Federal Law No. 134-FZ of July 26, 2006; as amended by Federal Laws No. 323-FZ of November 23, 2015, No. 301-FZ of August 3, 2018, No. 255-FZ of July 30, 2019, and No. 425-FZ of November 28, 2025.]

For transactions recognized as taxable objects under Article 182(1)(30) and (31), excise is paid at the taxpayer’s location and/or at the location of each separate subdivision insofar as it conducts those transactions. [Textual paragraph added by Federal Law No. 323-FZ of November 23, 2015; as amended by Federal Laws No. 301-FZ of August 3, 2018, and No. 255-FZ of July 30, 2019.]

For transactions provided for in Article 182(1)(38) and (43), excise is paid at the taxpayer’s location or at the location of each separate subdivision insofar as it conducts those transactions. [Textual paragraph added by Federal Law No. 326-FZ of September 29, 2019; as amended by Federal Law No. 176-FZ of July 12, 2024.]

For transactions provided for in Article 182(1)(39), excise is paid at the taxpayer’s location. [Textual paragraph added by Federal Law No. 321-FZ of October 15, 2020.]

For transactions provided for in Article 182(1)(40), excise is paid at the taxpayer’s location. [Textual paragraph added by Federal Law No. 321-FZ of October 15, 2020.]

For taxable transactions involving the excisable goods specified in Article 181(1)(23), other than beer and beer-based beverages, excise is paid at the taxpayer’s location. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

For the transaction provided for in Article 182(1)(43), the taxpayer pays excise at the place where the ammonia is produced. [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

5. Unless this paragraph or paragraph 5.1 provides otherwise, taxpayers must submit a return for the tax period, covering their transactions recognized as taxable objects under this Chapter, to the tax authorities at their location and at the location of each separate subdivision where they are registered, no later than the 25th day of the month following the elapsed tax period. Taxpayers specified in paragraph 3.1 submit the return no later than the 25th day of the third month following the reporting period. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 323-FZ of November 23, 2015.]

Taxpayers classified as largest taxpayers under Article 83 submit returns to the tax authority at which they are registered as such.

Taxpayers conducting transactions recognized as taxable objects under Article 182(1)(34) and (34.1), and in the case established by Article 200(27.1), submit the return for those transactions and, in the Article 200(27.1) case, for that case, no later than the 25th day of the month following the reporting period. They do not submit returns at the locations of their separate subdivisions. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Laws No. 263-FZ of July 14, 2022, No. 416-FZ of November 29, 2024, and No. 425-FZ of November 28, 2025.]

Taxpayers conducting taxable transactions involving the excisable goods specified in Article 181(1)(23), other than beer and beer-based beverages, submit the return for those transactions no later than the 25th day of the month following the reporting period. They do not submit returns at the locations of their separate subdivisions. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph 5 as amended by Federal Law No. 366-FZ of November 24, 2014.]

5.1. Taxpayers conducting the transactions specified in Article 182(1)(29), (30) and/or (31) submit a return for those transactions no later than the 25th day of the sixth month following the tax period in which the transactions were conducted. [As amended by Federal Law No. 321-FZ of October 15, 2020.]

The authorized organization submits a return no later than the 25th day of the month following the month in which it sold in the Russian Federation foreign-produced Class 5 motor gasoline with a research octane number of at least 92 and/or Class 5 diesel fuel that it imported. [Textual paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

[Paragraph 5.1 added by Federal Law No. 323-FZ of November 23, 2015.]

5.2. Taxpayers conducting transactions specified in Article 182(1)(20.2) submit a return for those transactions no later than the 25th day of the month in which excise on the transactions is due. [Paragraph 5.2 added by Federal Law No. 176-FZ of July 12, 2024.]

6. Unless this Article provides otherwise, the advance excise payment is made no later than the 28th day of the current tax period, at the amount provided for in Article 194(8), by reference to the total volume of ethyl alcohol that manufacturers of alcoholic products and/or excisable alcohol-containing products will purchase or receive by transfer, or import into the Russian Federation from EAEU member states, during the tax period following the current period. [Paragraph 6 added by Federal Law No. 306-FZ of November 27, 2010; as amended by Federal Laws No. 338-FZ of November 28, 2011, No. 269-FZ of September 30, 2013, No. 323-FZ of November 23, 2015, and No. 263-FZ of July 14, 2022.]

7. Taxpayers that made an advance excise payment must, no later than the 28th day of the current tax period, submit the following to the tax authority at their place of registration: [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  1. one or more copies of the payment document confirming transfer of funds toward the advance excise payment and stating “Advance Excise Payment” in the “Purpose of Payment” field;
  2. one or more copies of the bank statement confirming debiting of those funds from the settlement account of the manufacturer of alcoholic products and/or excisable alcohol-containing products; and
  3. four copies of the notice of advance excise payment, one of them in electronic form. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

[Paragraph 7 added by Federal Law No. 306-FZ of November 27, 2010.]

8. If ethyl alcohol, including ethyl alcohol imported into the Russian Federation from EAEU member states and constituting EAEU goods, is purchased from several sellers, the documents specified in paragraph 7 must be submitted to the tax authority with each advance-payment notice by reference to the alcohol volume purchased from each seller or transferred within the organization to each structural subdivision. [Paragraph 8 added by Federal Law No. 306-FZ of November 27, 2010; as amended by Federal Laws No. 338-FZ of November 28, 2011, No. 269-FZ of September 30, 2013, and No. 323-FZ of November 23, 2015.]

9. The notice of advance excise payment states:

  1. the full name, taxpayer identification number and tax-registration reason code of the organization purchasing ethyl alcohol and producing alcoholic products and/or alcohol-containing products; [As amended by Federal Law No. 338-FZ of November 28, 2011.]
  2. the full name, taxpayer identification number and tax-registration reason code of the organization selling the ethyl alcohol; [As amended by Federal Laws No. 338-FZ of November 28, 2011, and No. 269-FZ of September 30, 2013.]
  3. the full name, taxpayer identification number and tax-registration reason code of the organization transferring ethyl alcohol within the organization for further production of alcoholic products and/or excisable alcohol-containing products, including the tax-registration reason codes of the structural subdivisions transferring and receiving the alcohol; [As amended by Federal Law No. 338-FZ of November 28, 2011.]
  4. the volume of ethyl alcohol to be purchased, transferred within the organization or imported into the Russian Federation from EAEU member states, in liters of anhydrous alcohol; [As amended by Federal Laws No. 338-FZ of November 28, 2011, No. 269-FZ of September 30, 2013, and No. 323-FZ of November 23, 2015.]
  5. the advance excise payment, in rubles; and
  6. the payment date.

[Paragraph 9 added by Federal Law No. 306-FZ of November 27, 2010.]

10. The form of the notice of advance excise payment is approved by the federal executive authority empowered to exercise control and supervision over taxes and levies. The notice is valid from the first day of the tax period in which the advance-payment deadline occurs under paragraph 6 through and including the last day of the following tax period. Notices are canceled, and notices are replaced if the ethyl-alcohol supplier is replaced and/or the volume to be purchased changes, including EAEU goods imported into the Russian Federation from EAEU member states, under paragraph 20. [As amended by Federal Laws No. 338-FZ of November 28, 2011, No. 269-FZ of September 30, 2013, and No. 323-FZ of November 23, 2015.]

No later than five days after submission of the documents specified in paragraph 7, the tax authority at the place of registration of the ethyl-alcohol purchaser producing alcoholic products and/or excisable alcohol-containing products, or of the organization conducting the transactions specified in Article 182(1)(22), endorses each copy of the notice, or refuses endorsement, as to whether the documents submitted correspond to the information in the notice. The endorsement consists of the tax authority’s stamp and the signature of the official who compared the documents with the notice. [As amended by Federal Law No. 338-FZ of November 28, 2011.]

If the information in the notice does not correspond to the information in the documents submitted with it, the tax authority refuses endorsement and identifies the discrepancies.

No later than three days before purchasing ethyl alcohol, the purchaser transfers one copy of the notice endorsed by the tax authority at the purchaser’s place of registration to the seller. The second copy remains with the manufacturer of alcoholic products and/or excisable alcohol-containing products, while the third copy and the fourth copy submitted electronically remain with the endorsing tax authority. If ethyl alcohol constituting EAEU goods is imported into the Russian Federation from an EAEU member state, the purchaser transfers one endorsed copy to the person carrying the ethyl alcohol within the Russian Federation no later than three days before the import date determined under Article 194(8). The second copy remains with the purchaser, and the third and electronically submitted fourth copies remain with the endorsing tax authority. [As amended by Federal Laws No. 338-FZ of November 28, 2011, No. 97-FZ of June 29, 2012, No. 269-FZ of September 30, 2013, and No. 323-FZ of November 23, 2015.]

The electronic format for submitting the notice is approved by the federal executive authority empowered to exercise control and supervision over taxes and levies. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

Advance-excise-payment documents and notices are retained by the tax authority and taxpayers for at least four years.

[Paragraph 10 added by Federal Law No. 306-FZ of November 27, 2010.]

11. Taxpayers that manufacture alcoholic products and/or excisable alcohol-containing products are exempt from the advance excise payment if the guarantor submits a bank guarantee, and the taxpayer submits one or more notices of exemption, to the tax authority at the place of registration. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The bank guarantee is provided to the manufacturer of alcoholic products and/or excisable alcohol-containing products for purposes of the advance-payment exemption.

The following may be submitted to the tax authority for a taxpayer: [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The bank guarantee specified in this paragraph must require the guarantor, upon demand by the tax authority, to pay under the guarantee the unpaid or not fully paid excise or advance excise if: [Textual paragraph added by Federal Law No. 101-FZ of April 5, 2016; as amended by Federal Law No. 389-FZ of July 31, 2023.]

For a bank guarantee provided under paragraph 12, the calculation period for ethyl alcohol other than cognac distillate comprises the tax periods beginning with the month following the tax period in which the alcohol was purchased, transferred under Article 182(1)(22), or imported into the Russian Federation from an EAEU member state as EAEU goods, and ending with the tax period containing the 100th calendar day from the beginning of the first tax period in the calculation period. For cognac distillate, the calculation period begins with the month following the tax period in which it was purchased, transferred under Article 182(1)(22), or imported into the Russian Federation from an EAEU member state as EAEU goods, and ends with the tax period containing the 190th calendar day from that beginning. [Textual paragraph added by Federal Law No. 101-FZ of April 5, 2016; as amended by Federal Law No. 335-FZ of November 27, 2017.]

[Textual paragraph no longer effective under Federal Law No. 101-FZ of April 5, 2016.]

[Textual paragraph no longer effective under Federal Law No. 389-FZ of July 31, 2023.]

[Textual paragraph no longer effective under Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph 11 added by Federal Law No. 306-FZ of November 27, 2010; as amended by Federal Law No. 338-FZ of November 28, 2011.]

12. A bank guarantee is subject to the requirements established by Article 74.1, with the following special rules: [As amended by Federal Law No. 101-FZ of April 5, 2016.]

  1. [No longer effective under Federal Law No. 248-FZ of July 23, 2013.]
  2. unless Article 184(2) provides otherwise, the bank guarantee must expire no earlier than seven months after the tax period in which ethyl alcohol other than cognac distillate was purchased, including import into the Russian Federation from EAEU member states of such alcohol constituting EAEU goods. Unless Article 184(2) provides otherwise, for cognac distillate the guarantee must expire no earlier than ten months after the tax period in which it was purchased, including import into the Russian Federation from EAEU member states of cognac distillate constituting EAEU goods. [As amended by Federal Law No. 335-FZ of November 27, 2017.]

If the guarantee expires before the applicable period, no advance-payment exemption is granted, the tax authority does not endorse the exemption notice, and the manufacturer of alcoholic products and/or excisable alcohol-containing products does not send the notice to the ethyl-alcohol manufacturer; [As amended by Federal Law No. 101-FZ of April 5, 2016.]

  1. the guaranteed amount must secure the taxpayer’s obligation to pay to the budget the excise or advance excise, calculated under Article 194(8), from which the guarantee exempts it; [As amended by Federal Law No. 101-FZ of April 5, 2016.] and
  2. [No longer effective under Federal Law No. 248-FZ of July 23, 2013.]

[Paragraph 12 added by Federal Law No. 306-FZ of November 27, 2010.]

12.1. The tax authority notifies the guarantor that issued the bank guarantee provided for in paragraph 11, under Article 74.1, of release from its obligations under the guarantee if the aggregate actual performance of the secured obligations equals the advance excise payment from which that guarantee provided exemption. The exempt amount is calculated by reference to the volume of ethyl alcohol actually purchased, transferred under Article 182(1)(22), or imported into the Russian Federation from EAEU member states, taking account of actual losses during carriage, storage, movement within one organization and subsequent processing within natural-loss norms approved by the authorized federal executive authority. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Except in the case specified in the third textual paragraph of this paragraph, the notice is sent no later than eight days after completion of the desk audit of the excise return in which the tax authority confirmed that aggregate actual performance of the secured obligations equals the excise and/or advance excise from which the guarantee provided exemption. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

For taxpayers specified in Article 184(2.3), the notice is sent no later than 90 days after submission of the excise return and documents confirming that equality, provided no reasoned opinion is issued during that period. [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

Aggregate actual performance of obligations secured by the bank guarantee is the sum of:

Excise paid on alcoholic products and/or excisable alcohol-containing products and included in determining actual performance under a particular bank guarantee may not be counted again for another guarantee.

The taxpayer’s tax-accounting policy establishes the procedure for determining the volume of alcoholic products and/or excisable alcohol-containing products sold and made from ethyl alcohol whose purchase, transfer under Article 182(1)(22), or import into the Russian Federation from EAEU member states qualified for the advance-payment exemption by reason of the bank guarantee.

Excise for which the validity of exemption was confirmed by a desk audit in respect of alcoholic products and/or excisable alcohol-containing products exported under the export customs procedure or taken from the Russian Federation to EAEU member states is determined on the basis of:

The three preceding textual paragraphs do not apply to taxpayers specified in Article 184(2.3). [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

For taxpayers specified in Article 184(2.3), excise for which the validity of exemption was confirmed in respect of alcoholic products and/or excisable alcohol-containing products exported under the export customs procedure or taken from the Russian Federation to EAEU member states is determined on the basis of: [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

[Paragraph 12.1 added by Federal Law No. 101-FZ of April 5, 2016.]

13. For performance of obligations secured by the bank guarantee provided for in paragraph 11, the following actions are taken:

  1. [No longer effective under Federal Law No. 263-FZ of July 14, 2022.]
  2. if the total of the excise amounts specified in the fifth and sixth textual paragraphs of paragraph 12.1 is less than the advance excise from which the taxpayer was exempt under the paragraph 11 bank guarantee, the taxpayer loses the exemption to the extent of the difference. It must pay that difference to the budget no later than the 28th day of the month following the month containing the 100th calendar day from the beginning of the first tax period in the calculation period; [As amended by Federal Laws No. 470-FZ of December 29, 2020, and No. 259-FZ of August 8, 2024.] 2.1. if that total is less than the advance excise from which the taxpayer was exempt upon acquiring cognac distillates under the paragraph 11 bank guarantee, the taxpayer loses the exemption to the extent of the difference. It must pay that difference to the budget no later than the 28th day of the month following the month containing the 190th calendar day from the beginning of the first tax period in the calculation period; [Subparagraph 2.1 added by Federal Law No. 335-FZ of November 27, 2017; as amended by Federal Laws No. 470-FZ of December 29, 2020, and No. 259-FZ of August 8, 2024.]
  3. [No longer effective under Federal Law No. 263-FZ of July 14, 2022.] 3.1. [Added by Federal Law No. 335-FZ of November 27, 2017; no longer effective under Federal Law No. 263-FZ of July 14, 2022.]
  4. if the taxpayer-manufacturer of alcoholic products and/or excisable alcohol-containing products fails to pay, or pays only part of, excise or advance excise by the deadlines established in this Article, the tax authority, no later than five days after those deadlines expire, sends the guarantor a demand for payment under the bank guarantee of the advance excise unpaid or not fully paid by the taxpayer. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

If the guarantor fails to satisfy the demand within the prescribed period, the tax authority exercises the right to debit the amount stated in the demand without acceptance. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

If the taxpayer fails to pay, or pays only part of, that amount, the obligation is enforced against funds in its accounts or its other property under the procedure and within the periods established by Articles 46 and 47.

[Subparagraph 4 as amended by Federal Law No. 263-FZ of July 14, 2022.]

[Paragraph 13 added by Federal Law No. 306-FZ of November 27, 2010.]

14. No later than the 28th day of the current tax period, for exemption of a taxpayer-manufacturer of alcoholic products and/or excisable products from the advance excise payment, the guarantor must submit a bank guarantee, and the taxpayer four copies of one or more exemption notices, one in electronic form, to the tax authority at the taxpayer’s place of registration. An exemption notice is valid from the first day of the tax period in which the advance-payment deadline occurs under paragraph 6 through and including the last day of the following tax period. Notices are canceled, and notices are replaced if the ethyl-alcohol supplier is replaced and/or the volume purchased changes, including volume imported into the Russian Federation from EAEU member states, under paragraph 20. [As amended by Federal Laws No. 338-FZ of November 28, 2011, No. 97-FZ of June 29, 2012, No. 269-FZ of September 30, 2013, No. 323-FZ of November 23, 2015, No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

The electronic format for submitting the exemption notice is approved by the federal executive authority empowered to exercise control and supervision over taxes and levies. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

If ethyl alcohol is purchased from several suppliers, exemption notices must be submitted by reference to the volume purchased from each supplier, or transferred within the organization to each structural subdivision. [As amended by Federal Laws No. 338-FZ of November 28, 2011, and No. 269-FZ of September 30, 2013.]

[Paragraph 14 added by Federal Law No. 306-FZ of November 27, 2010.]

15. The notice of exemption from the advance excise payment states:

  1. the full name, taxpayer identification number and tax-registration reason code of the organization purchasing ethyl alcohol and producing alcoholic products and/or alcohol-containing products; [As amended by Federal Law No. 338-FZ of November 28, 2011.]
  2. the full name of the organization selling the ethyl alcohol and, if the seller is a taxpayer and Russian organization, its taxpayer identification number and tax-registration reason code; [As amended by Federal Laws No. 338-FZ of November 28, 2011, and No. 269-FZ of September 30, 2013.]
  3. the full name, taxpayer identification number and tax-registration reason code of the organization whose structural subdivisions transfer ethyl alcohol for further production of alcoholic products and/or excisable alcohol-containing products, including the tax-registration reason codes of the structural subdivisions transferring and receiving the alcohol, for Article 182(1)(22) transactions; [As amended by Federal Law No. 338-FZ of November 28, 2011.]
  4. the volume of ethyl alcohol to be purchased, transferred within the organization or imported into the Russian Federation from EAEU member states, in liters of anhydrous alcohol; [As amended by Federal Laws No. 338-FZ of November 28, 2011, No. 269-FZ of September 30, 2013, and No. 323-FZ of November 23, 2015.]
  5. the advance excise from which the taxpayer is exempt upon submission of the bank guarantee, in rubles;
  6. the name of the guarantor that issued the guarantee; [As amended by Federal Law No. 389-FZ of July 31, 2023.]
  7. the bank’s taxpayer identification number and tax-registration reason code;
  8. the amount secured by the bank guarantee; and
  9. the issue date and term of the bank guarantee.

[Paragraph 15 added by Federal Law No. 306-FZ of November 27, 2010.]

16. The form of the notice of exemption from the advance excise payment is approved by the federal executive authority empowered to exercise control and supervision over taxes and levies. [Paragraph 16 added by Federal Law No. 306-FZ of November 27, 2010.]

17. No later than five days after submission of the exemption documents, the tax authority at the place of registration of the ethyl-alcohol purchaser or the organization conducting the transactions specified in Article 182(1)(22) endorses each copy of the exemption notice, or refuses endorsement, as to whether the documents submitted correspond to the information in the notice. The endorsement consists of the tax authority’s stamp and the signature of the official who compared the documents with the notice. [As amended by Federal Law No. 338-FZ of November 28, 2011.]

If the information in the notice does not correspond to the information in the documents submitted with it, the tax authority refuses endorsement and identifies the discrepancies.

No later than three days before the ethyl-alcohol purchase, the purchaser transfers one copy of the notice endorsed by the tax authority at the purchaser’s place of registration to the seller. The second copy remains with the manufacturer of alcoholic products and/or excisable alcohol-containing products, while the third copy and the fourth copy submitted electronically remain with the endorsing tax authority. The exemption documents and notices are retained by the tax authority and organizations for at least four years. [As amended by Federal Laws No. 338-FZ of November 28, 2011, and No. 97-FZ of June 29, 2012.]

If ethyl alcohol constituting EAEU goods is imported into the Russian Federation from an EAEU member state, the purchaser transfers one copy of the exemption notice endorsed by the tax authority at the purchaser’s place of registration to the person carrying the ethyl alcohol within the Russian Federation no later than three days before the import date determined under Article 194(8). The second copy remains with the purchaser, and the third and electronically submitted fourth copies remain with the endorsing tax authority. [Textual paragraph added by Federal Law No. 269-FZ of September 30, 2013; as amended by Federal Law No. 323-FZ of November 23, 2015.]

If information in an exemption notice does not correspond to information in the related bank guarantee, the tax authority refuses endorsement and identifies the discrepancies. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph 17 added by Federal Law No. 306-FZ of November 27, 2010.]

18. An excise return submitted by an ethyl-alcohol manufacturer states, for the elapsed tax period, the volumes of ethyl alcohol sold to each purchaser or transferred to a structural subdivision producing alcoholic products and/or excisable alcohol-containing products, including: [As amended by Federal Law No. 338-FZ of November 28, 2011.]

  1. the taxpayer identification number and tax-registration reason code of the alcohol purchaser or of the structural subdivision producing those products;
  2. the volume of alcohol sold or transferred, in liters of anhydrous alcohol; and
  3. the advance excise stated in the payment notices received by the ethyl-alcohol manufacturer from purchasers, or the advance excise exempted under a bank guarantee and stated in exemption notices, including advance excise paid before ethyl alcohol was transferred to the producing structural subdivision or exempted under a bank guarantee. [As amended by Federal Law No. 338-FZ of November 28, 2011.]

[Paragraph 18 added by Federal Law No. 306-FZ of November 27, 2010.]

19. An excise return submitted by a manufacturer of alcoholic products and/or alcohol-containing products states, for the elapsed tax period, the volumes of ethyl alcohol acquired from each seller, including: [As amended by Federal Laws No. 338-FZ of November 28, 2011, and No. 326-FZ of September 29, 2019.]

  1. the seller’s taxpayer identification number and tax-registration reason code, and the volume acquired, in liters of anhydrous alcohol; [As amended by Federal Law No. 338-FZ of November 28, 2011.] and
  2. the advance excise paid upon purchasing alcohol from each seller and stated in the payment notices, or the advance excise exempted under a bank guarantee and stated in the exemption notices. [As amended by Federal Law No. 338-FZ of November 28, 2011.]

[Paragraph 19 added by Federal Law No. 306-FZ of November 27, 2010.]

20. If the ethyl-alcohol supplier must be replaced and/or the volume to be purchased or transferred changes, including because of actual losses during carriage, storage, movement within one organization and subsequent processing within natural-loss norms approved by the authorized federal executive authority, the manufacturer of alcoholic products and/or excisable alcohol-containing products, being the ethyl-alcohol purchaser, must cancel the earlier notice of payment of, or exemption from, advance excise, referred to below as the original notice, and submit a new notice under the following procedure. [As amended by Federal Law No. 269-FZ of September 30, 2013.]

If the full volume stated in the original notice will be purchased from another supplier, the purchaser submits four copies of a new payment or exemption notice identifying that supplier, together with:

Failure to submit at least one endorsed copy of the original notice with the application is grounds for the tax authority to refuse to accept the cancellation application.

If the new notice states the same purchase volume and advance excise as the original notice being canceled, no second advance payment or exemption bank guarantee is required, provided the guarantee term meets paragraph 12 or Article 184(2).

If the new notice states a greater volume and advance excise than the original notice, the purchaser must pay to the budget the difference between the advance excise stated in the two notices and submit the payment document with the new notice, or the guarantor must submit a bank guarantee for the additional advance excise under this Code. The taxpayer must also submit an amended excise return for the tax period in which it originally made or transferred the advance payment. If the additional payment is made after the paragraph 6 deadline, late-payment interest calculated under Article 75 is recovered from the taxpayer. [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

If a new payment notice states a lower purchase volume and advance excise than the original notice, the difference between the amount originally paid and the amount in the new notice is taken into account in determining the unified tax account balance under Article 11.3, provided the taxpayer submits an amended excise return and the desk audit of that return is completed. [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 565-FZ of December 28, 2022.]

If a new exemption notice states a lower purchase or transfer volume and advance excise, no new bank guarantee is required provided the term of the existing guarantee meets paragraph 12 or Article 184(4). [As amended by Federal Law No. 101-FZ of April 5, 2016.]

If the purchaser buys from another seller the part of the ethyl-alcohol volume underdelivered under the original notice, it submits the cancellation application described above together with:

If the total purchase volume stated in the original and new notices is the same, no second advance payment or exemption bank guarantee is required.

The tax authority at the purchaser’s place of registration must inform the tax authority at the seller’s place of registration that the original notice was canceled and of the fact and amount of that seller’s underdelivery.

If none of the ethyl alcohol stated in a payment or exemption notice is purchased during the notice’s validity period under paragraphs 10 and 15, the purchaser submits:

[Textual paragraph no longer effective under Federal Law No. 263-FZ of July 14, 2022.]

The tax authority at the purchaser’s place of registration must inform the tax authority at the seller’s place of registration that the notice was canceled and that no ethyl alcohol was purchased from the seller identified in it.

If, during a notice’s validity period, the alcohol volume purchased is lower than the volume stated and the purchaser does not buy the underdelivered volume from another seller during that period, the purchaser submits the following documents to the tax authority: [Textual paragraph added by Federal Law No. 269-FZ of September 30, 2013.]

The tax authority at the purchaser’s place of registration must inform the tax authority at the seller’s place of registration that the original notice was canceled and of the fact and amount of that seller’s underdelivery. [Textual paragraph added by Federal Law No. 269-FZ of September 30, 2013.]

[Textual paragraph added by Federal Law No. 269-FZ of September 30, 2013; no longer effective under Federal Law No. 565-FZ of December 28, 2022.]

If the volume purchased is lower than the volume stated in the original exemption notice, the guarantor is released from its obligations under the bank guarantee issued for the advance-payment exemption under paragraph 12. [Textual paragraph added by Federal Law No. 269-FZ of September 30, 2013; as amended by Federal Law No. 389-FZ of July 31, 2023.]

If ethyl alcohol is returned to the seller, the purchaser-manufacturer of alcoholic products and/or excisable alcohol-containing products submits the following documents to the tax authority together with the application to cancel the original notice: [Textual paragraph added by Federal Law No. 269-FZ of September 30, 2013.]

The tax authority at the purchaser’s place of registration must inform the tax authority at the seller’s place of registration that the original notice was canceled and of the fact and volume of ethyl alcohol returned to the seller. [Textual paragraph added by Federal Law No. 269-FZ of September 30, 2013.]

[Textual paragraph added by Federal Law No. 269-FZ of September 30, 2013; no longer effective under Federal Law No. 263-FZ of July 14, 2022.]

Whenever an original notice is canceled because a smaller volume was supplied or purchased as a result of actual losses during carriage, storage, movement within one organization and subsequent processing, the manufacturer of alcoholic products and/or alcohol-containing products must submit to the tax authority a certificate signed by the head of the organization, the chief accountant and the materially responsible person who accepted the ethyl alcohol, recording the taxpayer’s determination of the fact and amount of those losses. [Textual paragraph added by Federal Law No. 269-FZ of September 30, 2013.]

[Paragraph 20 added by Federal Law No. 338-FZ of November 28, 2011.]

21. If the volume of ethyl alcohol actually imported into the Russian Federation from EAEU member states differs in whole or in part from the volume stated in the original notice, or if the supplier’s name changes, the purchaser-manufacturer of alcoholic products and/or excisable alcohol-containing products submits the following to the tax authority together with documents confirming the volume actually imported: [As amended by Federal Law No. 323-FZ of November 23, 2015.]

If the volume actually imported exceeds the volume stated in the original notice, the taxpayer must pay advance excise attributable to the additional imported volume, or the guarantor must provide a bank guarantee for the taxpayer to obtain exemption on that additional advance excise. If payment is made after the deadline established by this Article, late-payment interest is recovered from the taxpayer under this Code. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

If the volume imported is lower than the volume stated in the original payment notice, or no ethyl alcohol is imported into the Russian Federation from EAEU member states, the excise paid in excess is taken into account in determining the unified tax account balance under Article 11.3. [As amended by Federal Laws No. 323-FZ of November 23, 2015, and No. 263-FZ of July 14, 2022.]

[Paragraph 21 added by Federal Law No. 269-FZ of September 30, 2013.]

Article 205. Deadlines and Procedure for Payment of Excise upon Import of Excisable Goods into the Russian Federation and Other Territories under Its Jurisdiction

1. The deadlines and procedure for payment of excise upon import of excisable goods into the Russian Federation and other territories under its jurisdiction are established by this Chapter, taking account of EAEU law and Russian Federation customs legislation.

2. The deadlines and procedure for payment of excise upon import of goods into the Russian Federation and other territories under its jurisdiction from another EAEU member state are established by the Treaty on the Eurasian Economic Union of May 29, 2014, subject to Article 186(1) and this paragraph.

Where goods are imported from another EAEU member state under a document concerning an expected delivery of goods provided for by the Federal Law “On the National System for Confirming Expected Deliveries of Goods and on Amendments to Certain Legislative Acts of the Russian Federation,” the obligation to pay import excise determined under the Treaty on the Eurasian Economic Union of May 29, 2014 is treated as performed to the extent of the security payment that has been paid, does not exceed the excise, is stated in the expected-delivery document and is claimed by the taxpayer in the indirect-tax return for VAT and excise upon import from another EAEU member state. The obligation is treated as performed, or partly performed, on the date the return is submitted to the tax authority, but not before the excise-payment deadline under the Treaty.

If excise calculated on goods imported from another EAEU member state is less than the security payment stated in the expected-delivery document, the excess security payment is taken into account under Article 11.3(5)(3).

If import of all or part of the goods covered by an expected-delivery document does not occur, the related security payment may be reported in an indirect-tax return for a tax period in which the taxpayer incurs excise obligations upon import from another EAEU member state, but no later than three years after the expected-delivery document was generated. The amount reported may not exceed the excise stated in the document for the goods not imported and is taken into account under Article 11.3(5)(3).

[Article as amended by Federal Law No. 102-FZ of April 17, 2026.]

Article 205.1. Special Rules for Establishing, Calculating and Paying Excise on Natural Gas in Cases Provided for by International Treaties of the Russian Federation

[Heading as amended by Federal Law No. 176-FZ of July 12, 2024.]

1. [No longer effective under Federal Law No. 176-FZ of July 12, 2024.]

2. Transactions involving sale or transfer of natural gas are taxable objects where international treaties of the Russian Federation provide for excise taxation of those transactions.

3. Unless international treaties of the Russian Federation provide otherwise, the tax base for sale or transfer of natural gas is the value of the gas sold or transferred, less customs payments and the cost of transporting the gas outside the Russian Federation.

4. Unless international treaties of the Russian Federation provide otherwise, the tax period for sale or transfer of natural gas is determined under Article 192.

5. Unless international treaties of the Russian Federation provide otherwise, excise on natural gas sold or transferred is determined under Article 194.

6. Unless international treaties of the Russian Federation provide otherwise, the sale or transfer date for natural gas is determined under Article 195.

7. Unless international treaties of the Russian Federation provide otherwise, excise on natural gas sold or transferred is paid by the deadline established by Article 204(3), at the place where the taxpayer is registered with the tax authority.

8. The taxpayer submits the excise return to the tax authority at its place of registration no later than the 25th day of the tax period following the elapsed tax period.

[Article 205.1 added by Federal Law No. 366-FZ of November 24, 2014.]

Article 206

[No longer effective under Federal Law No. 65-FZ of June 6, 2003.]

Article 206.1. Special Rules for Calculating and Paying Excise in the Territories of the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region and Kherson Region

1. Excise taxpayers producing alcoholic products and/or excisable alcohol-containing products or tobacco products that, on the date the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region and Kherson Region were admitted to the Russian Federation and new constituent entities were formed within it, had under their constituent documents the location of their permanent executive body, or, if there was no such body, of another body or person authorized to act for the legal entity without a power of attorney, or had their residence, in one of those territories calculate and pay excise on those excisable products under this Chapter, subject to this Article.

2. Organizations specified in paragraph 1 that produce alcoholic products and/or excisable alcohol-containing products or tobacco products in the Donetsk People’s Republic or Lugansk People’s Republic must, as at January 1, 2023, inventory ethyl alcohol acquired but not used to make alcoholic products and/or excisable alcohol-containing products, and remaining alcoholic products and/or excisable alcohol-containing products and tobacco products on which excise tax was paid under the legislation of the Donetsk People’s Republic or Lugansk People’s Republic.

3. Organizations specified in paragraph 1 that produce alcoholic products and/or excisable alcohol-containing products in Zaporozhye Region or Kherson Region must, as at January 1, 2023, inventory ethyl alcohol acquired but not used to make those products.

4. No later than February 1, 2023, the organizations send information on the results of the inventories under paragraphs 2 and 3, in any form, to the tax authorities at their places of registration.

5. When taxpayers specified in paragraph 2 conduct transactions under Article 182(1) involving alcoholic products and/or excisable alcohol-containing products or tobacco products included in the paragraph 2 inventory, excise calculated on those transactions is reduced by excise tax paid on those products under the legislation of the Donetsk People’s Republic or Lugansk People’s Republic.

6. For excise taxpayers that met the location or residence test in paragraph 1 and produced cigarettes, papirosy, cigarillos, bidis and/or kreteks in those territories and/or imported those excisable goods into the Russian Federation, coefficients T and T_I are taken to be 1 for the period from September 1 through December 31, 2023, inclusive.

7. Taxpayers specified in paragraph 6 submit the maximum-retail-price notice provided for in Article 187.1 for maximum retail prices marked in January 2023 to the tax authority at their place of registration no later than January 31, 2023, and to the customs authority at the place where the excisable goods are declared simultaneously with the goods declaration.

[Article 206.1 added by Federal Law No. 379-FZ of November 29, 2014; as amended by Federal Law No. 443-FZ of November 21, 2022.]

Chapter 23. Personal Income Tax

Article 207. Taxpayers

1. Personal income taxpayers, referred to as taxpayers in this Chapter, are individuals who are tax residents of the Russian Federation and individuals who are not tax residents but receive income from sources in the Russian Federation. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 137-FZ of July 27, 2006.]

2. Unless this Article provides otherwise, tax residents are individuals physically present in the Russian Federation for at least 183 calendar days during 12 consecutive months. An individual’s period of presence is not interrupted by departure from the Russian Federation for short-term treatment or education of less than six months, or to perform employment or other duties connected with work or services at offshore hydrocarbon fields. [Paragraph 2 added by Federal Law No. 137-FZ of July 27, 2006; as amended by Federal Laws No. 268-FZ of September 30, 2013, and No. 58-FZ of April 3, 2017.]

2.1. For 2015, tax residents include individuals physically present in the territories of the Republic of Crimea and/or the federal city of Sevastopol for at least 183 calendar days from March 18 through December 31, 2014. Short-term departures from the Russian Federation for less than six months do not interrupt that period. [Paragraph 2.1 added by Federal Law No. 379-FZ of November 29, 2014.]

2.2. An individual physically present in the Russian Federation for 90 through 182 calendar days, inclusive, from January 1 through December 31, 2020 is recognized as a Russian Federation tax resident for tax period 2020 if the individual submits an application in any form to the tax authority at the place of residence; at the place of stay if there is no residence in the Russian Federation; or, for an individual who is not an individual entrepreneur and has neither a residence nor place of stay in the Russian Federation, at the place of tax registration. The application must state the individual’s surname, given name, patronymic if any, and taxpayer identification number, and must be submitted by the Article 229(1) deadline for the 2020 personal income tax return. [Paragraph 2.2 added by Federal Law No. 265-FZ of July 31, 2020.]

3. Regardless of their actual period of presence in the Russian Federation, Russian military personnel serving abroad, employees of state authorities or local self-government bodies assigned to work outside the Russian Federation, and employees of Russian organizations performing employment or other duties in foreign states under intergovernmental cooperation agreements for construction of nuclear-energy facilities outside the Russian Federation are Russian Federation tax residents. [Paragraph 3 added by Federal Law No. 137-FZ of July 27, 2006; as amended by Federal Law No. 259-FZ of August 8, 2024.]

4. If restrictive measures imposed by a foreign state, state grouping and/or union, and/or a state or interstate institution of a foreign state or state grouping and/or union, as listed by the Government of the Russian Federation and referred to in this Code as restrictive measures, applied to an individual during a tax period, the individual may, regardless of the actual period of presence in the Russian Federation, be treated as not being a Russian Federation tax resident for that period if the individual was a tax resident of a foreign state during it. [As amended by Federal Law No. 490-FZ of December 25, 2018.]

The individual is treated as not resident on the basis of an application submitted to the federal executive authority empowered to exercise control and supervision over taxes and levies, together with either a document issued by the competent authority of the foreign state confirming the individual’s tax residence, being a tax-residence certificate, or an explanation in any form of why such a certificate cannot be obtained from that authority, with supporting documents. [As amended by Federal Law No. 490-FZ of December 25, 2018.]

The application is submitted by the deadline under this Code for the return for the applicable tax period.

No later than 30 calendar days after receiving the application and documents, the federal executive authority notifies the individual whether the individual may be treated as not being a Russian Federation tax resident for the tax period under this paragraph and, if not, states the grounds for the decision. [Textual paragraph added by Federal Law No. 490-FZ of December 25, 2018.]

[Paragraph 4 added by Federal Law No. 58-FZ of April 3, 2017.]

Article 208. Income from Sources in the Russian Federation and Income from Sources outside the Russian Federation

1. For purposes of this Chapter, income from sources in the Russian Federation includes:

  1. dividends and interest received from a Russian organization, and interest received from a Russian individual entrepreneur and/or from a foreign organization in connection with the activities of its separate subdivision in the Russian Federation. [As amended by Federal Laws No. 110-FZ of August 6, 2001, No. 216-FZ of July 24, 2007, and No. 424-FZ of November 27, 2018.]

For purposes of this Chapter, dividend income includes the excess of money and the value of other property or property rights received by a shareholder or participant in a Russian organization upon withdrawal or retirement from the organization, or upon distribution of the property of an organization in liquidation among its shareholders or participants, over that shareholder’s or participant’s costs of acquiring the shares, interests or units in the organization, as taken into account under this Chapter; [Textual paragraph added by Federal Law No. 424-FZ of November 27, 2018; as amended by Federal Law No. 259-FZ of August 8, 2024.]

1.1. dividends paid to a foreign organization on shares or interests in a Russian organization and recognized as reported by the taxpayer as income in the return under paragraph 1.1; [Subparagraph 1.1 added by Federal Law No. 374-FZ of November 23, 2020.] 2. insurance payments upon an insured event, including periodic insurance payments, rents or annuities, payments connected with the policyholder’s participation in the insurer’s investment income, and surrender values, received from a Russian organization and/or from a foreign organization in connection with the activities of its separate subdivision in the Russian Federation; [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 216-FZ of July 24, 2007.] 3. income from use in the Russian Federation of copyright or related rights; [As amended by Federal Law No. 152-FZ of July 2, 2013.] 4. income from leasing or otherwise using property situated in the Russian Federation; [As amended by Federal Law No. 166-FZ of December 29, 2000.] 5. income from the sale of:

  1. remuneration for performing employment or other duties, work or services, or an act, in the Russian Federation. Directors’ remuneration and similar payments received by members of the governing body, board of directors or similar body of an organization that is a Russian Federation tax resident and whose location or place of management is the Russian Federation are income from sources in the Russian Federation regardless of where the management duties were actually performed or from where the remuneration was paid; [As amended by Federal Law No. 166-FZ of December 29, 2000.] 6.1. remuneration and other payments for performance of employment duties received by crew members of vessels flying the State Flag of the Russian Federation; [Subparagraph 6.1 added by Federal Law No. 305-FZ of November 7, 2011.] 6.2. remuneration and other payments for remote performance of an employment function by a remote worker under an agreement with a Russian-organization employer, other than an agreement for employment in a separate subdivision of a Russian organization registered outside the Russian Federation, or with a separate subdivision of a foreign organization registered in the Russian Federation; [Subparagraph 6.2 added by Federal Law No. 389-FZ of July 31, 2023.] 6.3. remuneration received by a taxpayer for work or services performed, or for granting rights to use intellectual-property results or means of individualization, where the work, services or grant is performed over the Internet using domain names and network addresses in the Russian national domain zone and/or information systems whose technical equipment is located in the Russian Federation and/or hardware-and-software systems located in the Russian Federation, and at least one of the following conditions is met:
    • the individual taxpayer is a Russian Federation tax resident;
    • the individual taxpayer receives the income into an account with a bank situated in the Russian Federation; or
    • the income payers are Russian organizations, individual entrepreneurs, notaries in private practice, advocates who established advocate offices, or separate subdivisions of foreign organizations in the Russian Federation; [Subparagraph 6.3 added by Federal Law No. 389-FZ of July 31, 2023.]
  2. pensions, benefits, scholarships and similar payments received by the taxpayer under Russian legislation in force or from a foreign organization in connection with the activities of its separate subdivision in the Russian Federation; [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 216-FZ of July 24, 2007.]
  3. income from use of any means of transport, including seagoing vessels, inland-waterway vessels, aircraft and motor vehicles, in carriage into, out of or within the Russian Federation, and fines and other sanctions for the idle time or delay of such means of transport at loading or unloading points in the Russian Federation; [Subparagraph 8 added by Federal Law No. 166-FZ of December 29, 2000.]
  4. income from use in the Russian Federation of pipelines, electric-power transmission lines, fiber-optic and/or wireless communication lines, other means of communication, including computer networks; [Subparagraph 9 added by Federal Law No. 166-FZ of December 29, 2000.] 9.1. payments to successors of deceased insured persons in cases provided for by Russian Federation compulsory pension-insurance legislation; [Subparagraph 9.1 added by Federal Law No. 204-FZ of December 29, 2004.] 9.2. VAT presented by a person that issued a digital right combining a digital financial asset and a utility digital right when redeeming that digital right, and deductible by the taxpayer under Chapter 21, if the taxpayer is not the first holder of the digital right; [Subparagraph 9.2 added by Federal Law No. 324-FZ of July 14, 2022.] 9.3. income in the form of digital currency obtained through digital-currency mining in the Russian Federation; [Subparagraph 9.3 added by Federal Law No. 418-FZ of November 29, 2024.] and
  5. other income received by the taxpayer from activities in the Russian Federation. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

1.1. Dividends paid by a foreign organization on shares or interests in a Russian organization may be reported by a taxpayer as income at their gross amount before Russian corporate-profit-tax withholding at source, to the extent corresponding to the taxpayer’s indirect interest in the Russian organization as at the record date for persons entitled to the dividends, or the date of the limited-liability company’s profit-distribution decision, subject to this paragraph. This applies if the foreign organization is resident in a state or territory that has a tax treaty with the Russian Federation, other than a state or territory included in the Article 25.13-1 list of jurisdictions that do not exchange information for tax purposes with the Russian Federation.

If the taxpayer participates directly in that foreign organization, the rule applies only if both of the following conditions are met:

If the taxpayer participates indirectly in that foreign organization, the rule applies only if all of the following conditions are met:

Together with the return reporting the income specified in the first textual paragraph, the taxpayer must submit:

If a tax audit establishes that the conditions in this paragraph for reporting the income specified in paragraph 1(1.1) were not met, or that the documents specified in the tenth and eleventh textual paragraphs of this paragraph were not submitted, that income is treated as not reported in the return.

[Paragraph 1.1 added by Federal Law No. 374-FZ of November 23, 2020.]

2. For purposes of this Chapter, income from sources in the Russian Federation does not include: [As amended by Federal Law No. 325-FZ of September 29, 2019.]

For transactions involving import of goods under the customs procedure of release for domestic consumption, the second exclusion applies only if: [As amended by Federal Law No. 306-FZ of November 27, 2010.]

  1. the individual supplies the goods from outside storage locations, including customs warehouses, situated in the Russian Federation; [As amended by Federal Law No. 166-FZ of December 29, 2000.]
  2. [No longer effective under Federal Law No. 227-FZ of July 18, 2011.] and
  3. the goods are not sold through a separate subdivision of a foreign organization in the Russian Federation. [As amended by Federal Law No. 216-FZ of July 24, 2007.]

If any one of those conditions is not met, the part of the income from sale of the goods that is attributable to the individual’s activities in the Russian Federation is income from sources in the Russian Federation.

If goods acquired by the individual in the foreign-trade transactions described in this paragraph are subsequently sold, Russian-source income includes income from any sale of the goods, including resale or pledge, from warehouses or other locations in the Russian Federation for the goods’ presence or storage that are owned, leased or used by the individual, except a sale outside the Russian Federation from customs warehouses. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

3. For purposes of this Chapter, income from sources outside the Russian Federation includes: [As amended by Federal Law No. 166-FZ of December 29, 2000.]

  1. dividends and interest received from a foreign organization, other than the interest specified in paragraph 1(1), and payments on represented securities received from the issuer of Russian depositary receipts. [As amended by Federal Laws No. 110-FZ of August 6, 2001, No. 420-FZ of December 28, 2013, and No. 424-FZ of November 27, 2018.]

For purposes of this Chapter, dividend income includes the excess of money and the value of other property or property rights received by a shareholder or participant in a foreign organization upon withdrawal or retirement from the organization, or upon distribution of the property of an organization in liquidation among its shareholders or participants, over that shareholder’s or participant’s costs of acquiring the shares, interests or units in the organization, as taken into account under this Chapter; [Textual paragraph added by Federal Law No. 424-FZ of November 27, 2018; as amended by Federal Law No. 259-FZ of August 8, 2024.]

  1. insurance payments upon an insured event received from a foreign organization, other than the insurance payments specified in paragraph 1(2); [As amended by Federal Law No. 166-FZ of December 29, 2000.]
  2. income from use outside the Russian Federation of copyright or related rights; [As amended by Federal Law No. 152-FZ of July 2, 2013.]
  3. income from leasing or otherwise using property situated outside the Russian Federation; [As amended by Federal Law No. 166-FZ of December 29, 2000.]
  4. income from the sale of:
    • immovable property situated outside the Russian Federation;
    • shares or other securities, and interests in the authorized capital of foreign organizations, outside the Russian Federation; [As amended by Federal Law No. 166-FZ of December 29, 2000.]
    • claims against a foreign organization, other than the claims specified in the fourth textual paragraph of paragraph 1(5); and
    • other property situated outside the Russian Federation;
  5. remuneration for performing employment or other duties, work or services, or an act, outside the Russian Federation. Directors’ remuneration and similar payments received by members of the governing body, board of directors or similar body of a foreign organization are income from sources outside the Russian Federation regardless of where the management duties were actually performed; [As amended by Federal Law No. 166-FZ of December 29, 2000.] 6.1. remuneration received by a taxpayer for work or services performed, or for granting rights to use intellectual-property results or means of individualization, where individuals perform the work, services or grant over the Internet, regardless of the place of actual performance, other than the income specified in paragraph 1(6.3); [Subparagraph 6.1 added by Federal Law No. 389-FZ of July 31, 2023.]
  6. pensions, benefits, scholarships and similar payments received by the taxpayer under the legislation of foreign states; [As amended by Federal Law No. 166-FZ of December 29, 2000.]
  7. income from use of any means of transport, including seagoing vessels, inland-waterway vessels, aircraft and motor vehicles, and fines and other sanctions for their idle time or delay at loading or unloading points, other than the income specified in paragraph 1(8); [As amended by Federal Law No. 166-FZ of December 29, 2000.] and 8.1. controlled-foreign-company profits determined under this Code, for individuals recognized as controlling persons of the company under this Code, other than individuals that submitted to the tax authority a notice electing payment of personal income tax on fixed profits under the procedure and conditions established by this Chapter, where the profits relate to tax periods during which the individual applied the Article 227.2 fixed-profit payment procedure. [Subparagraph 8.1 added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 368-FZ of November 9, 2020.]

8.2. fixed profits in respect of which the taxpayer, being a controlling person, submitted to the tax authority a notice electing payment of personal income tax on fixed profits under the procedure and conditions established by this Chapter; [Subparagraph 8.2 added by Federal Law No. 368-FZ of November 9, 2020.] and 9. other income received by the taxpayer from activities outside the Russian Federation.

4. If this Code does not permit income received by a taxpayer to be classified unambiguously as income from sources in or outside the Russian Federation, the Ministry of Finance of the Russian Federation determines its source. The Ministry determines in the same manner the proportion attributable to each source.

5. For purposes of this Chapter, income does not include income from transactions connected with the property and nonproperty relations of individuals who are family members and/or close relatives under the Family Code of the Russian Federation, except income arising from civil-law contracts or employment agreements between them.

Income also does not include taxes, levies, insurance contributions, late-payment interest or penalties paid for the taxpayer by another individual under this Code. [Textual paragraph added by Federal Law No. 401-FZ of November 30, 2016.]

Income also does not include personal income tax paid for the taxpayer by a tax agent when that tax is additionally assessed or recovered following a tax audit under this Code because the agent unlawfully failed to withhold, or withheld only part of, the tax. [Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph 5 added by Federal Law No. 166-FZ of December 29, 2000.]

Article 209. Taxable Object

The taxable object is income received:

  1. from sources in and/or outside the Russian Federation, for individuals who are Russian Federation tax residents; and
  2. from sources in the Russian Federation, for individuals who are not Russian Federation tax residents.

Article 210. Tax Base

1. In determining the tax base, account is taken of all income received by the taxpayer in cash or in kind, all income over which the taxpayer acquired a right of disposal, and income in the form of material benefit determined under Article 212.

Amounts withheld from the taxpayer’s income on its instructions or by decision of a court or other authority do not reduce the tax base.

Receipt of control rights over a foreign unincorporated structure or a foreign legal entity whose personal law does not provide for participation in capital is not treated as receipt of income or acquisition of a right to dispose of income if the rights are received through a transfer between persons who are members of one family and/or close relatives under the Family Code of the Russian Federation: spouses; parents and children, including adoptive parents and adopted children; grandparents and grandchildren; and full or half siblings having a common father or mother. [Textual paragraph added by Federal Law No. 32-FZ of February 15, 2016.]

2. The tax base is determined separately for each category of income subject to a different tax rate.

[Textual paragraph added by Federal Law No. 366-FZ of November 24, 2014; no longer effective under Federal Law No. 372-FZ of November 23, 2020.]

2.1. The aggregate tax bases subject to the rate in Article 224(1) comprise the following bases, each determined separately for income of individuals who are Russian Federation tax residents:

  1. [No longer effective under Federal Law No. 176-FZ of July 12, 2024.]
  2. the tax base for gambling and lottery winnings;
  3. [No longer effective under Federal Law No. 176-FZ of July 12, 2024.]
  4. [No longer effective under Federal Law No. 176-FZ of July 12, 2024.]
  5. [No longer effective under Federal Law No. 176-FZ of July 12, 2024.]
  6. the tax base for income received by investment-partnership participants;
  7. [No longer effective under Federal Law No. 176-FZ of July 12, 2024.]
  8. the tax base for controlled-foreign-company profits, including fixed profits; 8.1. [Added by Federal Law No. 324-FZ of July 14, 2022; no longer effective under Federal Law No. 176-FZ of July 12, 2024.] 8.2. [Added by Federal Law No. 324-FZ of July 14, 2022; no longer effective under Federal Law No. 176-FZ of July 12, 2024.] 8.3. the tax base for income in the form of digital currency obtained through digital-currency mining; [Subparagraph 8.3 added by Federal Law No. 418-FZ of November 29, 2024.] and
  9. the tax base for other income subject to the rate in Article 224(1), referred to in this Chapter as the main tax base.

[Paragraph 2.1 added by Federal Law No. 372-FZ of November 23, 2020.]

2.2. The aggregate tax bases subject to the rate in the first textual paragraph of Article 224(3) comprise the following bases, each determined separately for income of individuals who are not Russian Federation tax residents:

  1. the tax base for gambling and lottery winnings;
  2. the tax base for transactions in securities and derivative financial instruments;
  3. the tax base for repo transactions involving securities;
  4. the tax base for securities-lending transactions;
  5. the tax base for income received by investment-partnership participants;
  6. the tax base for transactions in securities and derivative financial instruments accounted for in an individual investment account;
  7. the tax base for income from sale of immovable property and/or one or more interests in it, and income in the form of immovable property received as a gift; 7.1. the tax base for transactions in digital financial assets and/or digital rights combining digital financial assets and utility digital rights, other than payments unrelated to redemption of digital financial assets where the issuance decision provides for income equal to dividends received by the issuer; [Subparagraph 7.1 added by Federal Law No. 324-FZ of July 14, 2022.] and
  8. the tax base for other income subject to the rate in the first textual paragraph of Article 224(3).

[Paragraph 2.2 added by Federal Law No. 372-FZ of November 23, 2020.]

2.3. The tax bases specified in paragraphs 2.1 and 2.2, other than the main tax base, are the monetary amount of the applicable taxable income, determined subject to Articles 214.1, 214.3, 214.4, 214.5, 214.7, 214.9 and 214.11. [As amended by Federal Law No. 324-FZ of July 14, 2022.]

[Textual paragraph no longer effective under Federal Law No. 8-FZ of February 17, 2021.]

[Textual paragraph no longer effective under Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph no longer effective under Federal Law No. 176-FZ of July 12, 2024.]

In determining the tax base specified in paragraph 2.1(6), the income is reduced by the deductions provided for in Article 220.2.

In determining the tax base specified in paragraph 2.1(8.3), the income is reduced by the deductions provided for in Article 220(1)(5) or Article 221. [Textual paragraph added by Federal Law No. 418-FZ of November 29, 2024.]

[Paragraph 2.3 added by Federal Law No. 372-FZ of November 23, 2020.]

3. The main tax base is the monetary amount of taxable income included in that base, less deductions under Articles 218-221, other than deductions specified in paragraphs 2.3 and 6, subject to this Chapter.

Unless this Article provides otherwise, deductions under Articles 218-221 do not apply to tax bases other than the main tax base.

If deductions for a tax period exceed taxable income included in the main tax base for that period, the tax base is zero. The difference is not carried forward unless this Chapter provides otherwise.

For taxpayers receiving pensions under Russian Federation legislation, if there is no taxable income included in the main tax base for the tax period, the difference between deductions and income included in that base may be carried back to earlier tax periods under this Chapter.

[Paragraph 3 as amended by Federal Law No. 372-FZ of November 23, 2020.]

3.1. In determining the tax base, income from sale of interests in a company’s authorized capital is reduced by the deductions provided for in Article 220(2)(2.5), regardless of the tax rate applicable to that income. [Paragraph 3.1 added by Federal Law No. 372-FZ of November 23, 2020.]

4. Unless paragraph 6 provides otherwise, a tax base not specified in paragraph 2.1 or 2.2 is the monetary amount of the applicable taxable income. [As amended by Federal Law No. 372-FZ of November 23, 2020.]

5. Unless this Chapter provides otherwise, taxpayer income, and expenses deductible under Articles 214.1, 214.3, 214.4, 214.5, 214.11 and 218-221, expressed or denominated in foreign currency, are converted into rubles at the official exchange rate of the Central Bank of the Russian Federation on the date the income is actually received or the expense is actually incurred. [As amended by Federal Laws No. 281-FZ of November 25, 2009, No. 336-FZ of November 28, 2011, No. 200-FZ of July 19, 2018, and No. 324-FZ of July 14, 2022.]

6. The tax bases subject to the rate in Article 224(1.1) comprise the following bases, each determined separately for income of individuals who are Russian Federation tax residents:

  1. the tax base for income from sale of property, other than securities and digital currency, and/or one or more interests in it, and for income in the form of the value of such property received as a gift; [As amended by Federal Law No. 418-FZ of November 29, 2024.]
  2. the tax base for income received by individuals as insurance-contract and pension-provision payments; [As amended by Federal Law No. 418-FZ of November 17, 2025.]
  3. the tax base for equity-participation income, including dividends;
  4. the tax base for transactions in digital financial assets and/or digital rights combining digital financial assets and utility digital rights, other than the payments specified in subparagraph 5;
  5. the tax base for payments on digital financial assets unrelated to their redemption, where the issuance decision provides for income equal to dividends received by the issuer;
  6. the tax base for transactions in securities and derivative financial instruments and/or material benefit from acquiring securities and derivative financial instruments, unless this paragraph provides otherwise;
  7. the tax base for material benefit from acquiring interests in the authorized capital of Russian organizations and/or from disposing of such interests, unless this paragraph provides otherwise;
  8. the tax base for income from sale of interests in the authorized capital of Russian organizations and of shares, bonds and investment units specified in Article 217(17.2) and (17.2-1);
  9. the tax base for repo transactions involving securities;
  10. the tax base for securities-lending transactions;
  11. the tax base for transactions in securities and derivative financial instruments accounted for in an individual investment account opened under the Federal Law “On the Securities Market”;
  12. the tax base for interest on deposits or account balances with banks situated in the Russian Federation;
  13. the tax base for income from acquisition, sale and/or other disposal of digital currency; [Textual paragraph added by Federal Law No. 418-FZ of November 29, 2024.] and
  14. the tax base for payments under long-term savings agreements. [Subparagraph 14 added by Federal Law No. 418-FZ of November 17, 2025.]

The tax bases in this paragraph are the monetary amount of the applicable taxable income, subject to Articles 211, 212, 213, 213.1, 214, 214.1, 214.2, 214.3, 214.4, 214.6, 214.9, 214.10 and 214.11 and this paragraph.

In determining the tax bases in subparagraphs 1 and 13, income is reduced by deductions under Article 220(1)(1), insofar as they relate to property and/or interests sold, and Article 220(1)(2) and (5), subject to that Article. [As amended by Federal Law No. 418-FZ of November 29, 2024.]

If deductions under Articles 218 and 219 and Article 220(1)(3) and (4) cannot be fully taken into account in determining the main tax base and/or the tax bases in paragraphs 6.1 and 6.2, the unused amount is taken into account for the same tax period in determining the tax base for the income specified in subparagraph 1, but not beyond that tax base. The amount is not carried forward unless this Chapter provides otherwise.

In determining the tax bases in subparagraphs 6 and 8, income from transactions in securities and derivative financial instruments is reduced by deductions under Article 219.1(1)(1) and Article 220.1.

In determining the tax bases in subparagraphs 7 and 8, income from sale of interests in the authorized capital of Russian organizations is reduced by the deduction under Article 220(1)(1), insofar as it relates to the interest or part sold.

In determining the tax base in subparagraph 11, income is reduced by deductions under Article 219.1(1)(3), Article 219.2(1)(4) and Article 220.1.

[Paragraph 6 added by Federal Law No. 382-FZ of November 29, 2014; as amended by Federal Law No. 176-FZ of July 12, 2024.]

6.1. The tax base subject to the rate in Article 224(1.2) is determined for monetary allowances, monetary maintenance and other additional payments received under Russian Federation legislation, provided the income is directly connected with participation in the special military operation or performance of tasks during that operation in the territories of Ukraine, the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region and Kherson Region by the following taxpayers:

  1. citizens called up for military service through mobilization into the Armed Forces of the Russian Federation;
  2. military personnel, persons serving in the National Guard Troops of the Russian Federation who hold a special police rank, and employees of the internal-affairs bodies of the Russian Federation;
  3. military personnel of federal-security-service bodies directly performing tasks to ensure the security of the Russian Federation in areas adjoining the zones of the special military operation;
  4. military personnel or persons holding a special police rank and serving in the National Guard Troops of the Russian Federation, and employees of the internal-affairs bodies of the Russian Federation, who perform tasks assisting federal-security-service bodies in those adjoining areas;
  5. citizens that concluded a contract for voluntary assistance in performing tasks assigned to the Armed Forces of the Russian Federation or the National Guard Troops of the Russian Federation;
  6. military personnel of rescue military formations of the federal executive authority empowered to perform civil-defense tasks;
  7. employees of the Investigative Committee of the Russian Federation, the Federal Fire Service of the State Fire Service, the penal-enforcement system of the Russian Federation, and compulsory-enforcement bodies of the Russian Federation; and
  8. prosecution-service employees. [As amended by Federal Law No. 416-FZ of November 29, 2024.]

The tax base is the monetary amount of taxable income included in that base, less deductions under Articles 218-220, subject to this Chapter, if those deductions were not applied in calculating other tax bases under this Chapter.

[Paragraph 6.1 added by Federal Law No. 176-FZ of July 12, 2024.]

6.2. The tax base subject to the rate in Article 224(1.2) is determined for remuneration, monetary allowances or monetary maintenance received by persons working or serving in the Far North, equivalent localities or other localities or areas with adverse or special climatic or environmental conditions, insofar as it relates to regional wage coefficients and percentage supplements established under Russian Federation legislation for work or service in those areas.

If the taxpayer receives payments established by Russian Federation legislation or legislative acts of constituent entities of the Russian Federation whose amount is determined by reference to average wages or average earnings, the tax base subject to the rate in Article 224(1.2) also includes the portion attributable to the regional coefficients and percentage supplements described above that apply directly to the amounts used to determine the payment. The same applies to payments determined by reference to monetary allowances or maintenance and their components. This rule applies where the first textual paragraph does not apply to the payment. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

The tax base is the monetary amount of taxable income included in that base, less deductions under Articles 218-220, subject to this Chapter, if those deductions were not applied in calculating other tax bases under this Chapter.

[Paragraph 6.2 added by Federal Law No. 176-FZ of July 12, 2024.]

7. For the income specified in Article 208(1)(1.1), the tax base is the monetary amount of the dividends on shares or interests in a Russian organization specified in the first textual paragraph of Article 208(1.1). [Paragraph 7 added by Federal Law No. 374-FZ of November 23, 2020.]

8. The tax base for income from transactions in digital financial assets and/or digital rights combining digital financial assets and utility digital rights is determined subject to Article 214.11, unless Article 227(2) provides otherwise. [Paragraph 8 added by Federal Law No. 324-FZ of July 14, 2022.]

Article 211. Special Rules for Determining the Tax Base for Income in Kind

1. When a taxpayer receives income in kind in the form of goods, work, services or other property, the tax base is their value calculated from prices determined under a procedure analogous to Article 105.3, subject to this paragraph, unless this Chapter provides otherwise. [As amended by Federal Law No. 418-FZ of November 29, 2024.]

That value includes the applicable VAT and excise and excludes any part of the value of goods, work or services paid by the taxpayer. [As amended by Federal Laws No. 166-FZ of December 29, 2000, No. 117-FZ of July 7, 2003, and No. 216-FZ of July 24, 2007.]

Income in kind includes digital currency obtained through digital-currency mining. [Textual paragraph added by Federal Law No. 418-FZ of November 29, 2024.]

The value of digital currency is determined from its market quotation under a procedure analogous to Article 282.3: on the date the applicable income is actually received for purposes of this paragraph, and on the transaction date for purposes of Article 212(3). [Textual paragraph added by Federal Law No. 418-FZ of November 29, 2024.]

2. Income received by a taxpayer in kind includes, in particular:

  1. full or partial payment by organizations or individual entrepreneurs, for the taxpayer’s benefit, for goods, work, services or property rights, including utilities, meals, recreation and education, and payment for the taxpayer of savings contributions to a nonstate pension fund under long-term savings agreements; [As amended by Federal Law No. 418-FZ of November 17, 2025.] 1.1. property rights received by the taxpayer upon withdrawal from an organization or distribution of the property of an organization in liquidation among its shareholders, participants or unit holders, and claims against an organization received without charge or for partial payment. Their value for tax purposes is determined under a procedure analogous to Article 105.3; [Subparagraph 1.1 added by Federal Law No. 424-FZ of November 27, 2018.] 1.2. digital financial assets and/or digital rights combining digital financial assets and utility digital rights received by the taxpayer without charge or for partial payment. Their value for tax purposes is determined under Article 105.3; [Subparagraph 1.2 added by Federal Law No. 324-FZ of July 14, 2022.]
  2. goods received by the taxpayer, and work or services performed for the taxpayer, without charge or for partial payment; [As amended by Federal Law No. 216-FZ of July 24, 2007.] and
  3. remuneration in kind.

3. Income in kind does not include property, including exclusive rights to intellectual-property results and/or rights to use such results, other than cash, or work or services received by the taxpayer as a result of redemption of digital rights combining digital financial assets and utility digital rights. [Paragraph 3 added by Federal Law No. 324-FZ of July 14, 2022.]

Article 212. Special Rules for Determining the Tax Base for Income in the Form of Material Benefit

1. A taxpayer’s income in the form of material benefit comprises:

  1. unless this subparagraph provides otherwise, savings on interest for use of borrowed or credit funds received from organizations or individual entrepreneurs, if at least one of the following conditions is met:
    • the lender is interdependent with the taxpayer or is the taxpayer’s employer;
    • the lender is interdependent with the taxpayer’s employer; or
    • the savings are in substance financial assistance or consideration by the lender for an obligation to the taxpayer, including payment or remuneration for goods, work or services supplied by the taxpayer.

Regardless of those conditions, material benefit from interest savings does not include:

For funds provided under a state program, if interest on ruble-denominated credit calculated at two-thirds of the lower of the Central Bank key rates applying on the agreement date, or the latest interest-rate-change date, and on the date the taxpayer actually receives the income exceeds contractual interest, material benefit is the difference between interest calculated at the state-program rate and contractual interest; [Subparagraph 1 as amended by Federal Law No. 259-FZ of August 8, 2024.]

  1. material benefit from acquiring goods, work, services, digital currency, digital financial assets and/or digital rights combining digital financial assets and utility digital rights under a civil-law contract from individuals, organizations or individual entrepreneurs interdependent with the taxpayer; [As amended by Federal Laws No. 324-FZ of July 14, 2022, and No. 418-FZ of November 29, 2024.] and
  2. material benefit from acquiring interests in authorized capital, securities or derivative financial instruments, including securities received in exchange for digital financial assets and/or digital rights combining digital financial assets and utility digital rights, other than Russian Federation, constituent-entity or municipal government securities acquired in the issuer’s initial placement, and other than securities or authorized-capital interests acquired from a controlled foreign company by its controlling-person taxpayer or by a Russian person interdependent with that controlling person, provided the CFC’s sale income and acquisition-price expenses are excluded from its profit or loss under Article 309.1(10). [As amended by Federal Laws No. 324-FZ of July 14, 2022, and No. 259-FZ of August 8, 2024.]

2. For the material benefit specified in paragraph 1(1), the tax base is:

  1. for ruble-denominated borrowed or credit funds, the excess of interest calculated at two-thirds of the lower of the Central Bank key rates applying on the agreement date, or the latest interest-rate-change date, and on the date the taxpayer actually receives the income, over contractual interest, unless this subparagraph provides otherwise. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

For the state-program benefit specified in the ninth textual paragraph of paragraph 1(1), the base is the excess of interest calculated at the applicable state-program rate over contractual interest; [Subparagraph 1 as amended by Federal Law No. 259-FZ of August 8, 2024.] and 2. for foreign-currency-denominated borrowed or credit funds, the excess of interest calculated at 9 percent per year over contractual interest. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

The tax agent determines this tax base and calculates, withholds and remits the tax under this Code. [As amended by Federal Law No. 216-FZ of July 24, 2007.]

3. For material benefit from acquiring goods, work or services under paragraph 1(2), the tax base is the excess of the price at which persons interdependent with the taxpayer ordinarily sell identical or homogeneous goods, work or services to noninterdependent persons over the price charged to the taxpayer.

For digital financial assets and/or digital rights combining digital financial assets and utility digital rights under paragraph 1(2), the base is the excess of their Article 105.3 value over the price charged to the taxpayer.

For digital currency under paragraph 1(2), the base is the excess of its value determined under Article 211(1) over the taxpayer’s actual acquisition expenses. [Textual paragraph added by Federal Law No. 418-FZ of November 29, 2024.]

[Paragraph 3 as amended by Federal Law No. 324-FZ of July 14, 2022.]

4. For material benefit specified in paragraph 1(3), the tax base is the excess of the market value of the securities, derivative financial instruments or interests in authorized capital over the taxpayer’s actual acquisition expenses. [As amended by Federal Laws No. 242-FZ of July 3, 2016, and No. 259-FZ of August 8, 2024.]

If shares or interests in Russian organizations meeting the conditions in the first textual paragraph of Article 217(17.2) are transferred to an issuer as payment for shares being placed or issued, the base is the excess, at the transfer time, of the market value of the shares acquired over the market value transferred. If shares or interests in Russian organizations meeting the conditions in the first textual paragraph of Article 217(17.2) are contributed upon formation of a Russian company or an increase in its authorized capital, the base is the excess of the market value of the acquired authorized-capital interests over the market value transferred. [Textual paragraph added by Federal Law No. 305-FZ of July 2, 2021; as amended by Federal Law No. 425-FZ of November 28, 2025.]

For securities received in exchange for digital financial assets and/or combined digital rights, acquisition expenses are the Article 214.11(3) expenses on the transactions producing those securities. [Textual paragraph added by Federal Law No. 324-FZ of July 14, 2022; as amended by Federal Law No. 259-FZ of August 8, 2024.]

Acquisition expenses for securities underlying an option contract include amounts paid to the seller for the securities and option premiums and variation margin paid.

No material benefit arises when securities are acquired under the first or second leg of a repo if the parties perform both legs, or if obligations under either leg are duly terminated on grounds other than performance, including setoff of homogeneous counterclaims from another repo.

The market value of securities traded on an organized securities market is based on market price, taking account of the maximum fluctuation band; for untraded securities it is based on estimated price and that band. Both are determined on the transaction date. [Textual paragraph added by Federal Law No. 395-FZ of December 28, 2010.]

For this Chapter, the Central Bank of the Russian Federation, in coordination with the Ministry of Finance of the Russian Federation, establishes the procedures for determining market and estimated securities prices and the maximum market-price fluctuation band, subject to this paragraph. [As amended by Federal Law No. 251-FZ of July 23, 2013.]

For an untraded unit of a closed-end or interval investment fund, estimated price is the latest unit value calculated by the management company under investment-fund legislation, without the fluctuation band.

For a unit of any investment fund acquired from its management company, market value is the latest unit value calculated by that company, without the market- or estimated-price fluctuation band.

If a restricted-circulation investment-fund unit is issued at other than its estimated value, its market value is the cash amount for which one unit is issued under the fund’s trust-management rules, without the fluctuation band.

For an open-end investment-fund unit, market value is the latest unit value calculated by the management company under investment-fund legislation, without the market-price fluctuation band.

The market value of derivative financial instruments traded on an organized market is determined under Article 305(1). [As amended by Federal Law No. 242-FZ of July 3, 2016.]

The market value of derivative financial instruments not traded on an organized market is determined under Article 305(2). [As amended by Federal Law No. 242-FZ of July 3, 2016.]

The market value of an interest in a company’s authorized capital is its corresponding proportion of the company’s net asset value as at the latest reporting date. [Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph 4 as amended by Federal Law No. 281-FZ of November 25, 2009.]

Article 213. Special Rules for Determining the Tax Base under Insurance Contracts

[Heading as amended by Federal Law No. 204-FZ of December 29, 2004.]

1. In determining the tax base, account is taken of income received as insurance payments, other than payments received:

  1. under compulsory insurance contracts arranged under Russian Federation legislation;
  2. under voluntary life-insurance contracts, other than the contracts specified in subparagraph 4, upon the insured person’s survival to a specified age or date or upon another event, if the taxpayer and/or family members and/or close relatives under the Family Code of the Russian Federation pay the premiums, insofar as the payment does not exceed the premiums paid. The relatives are spouses; parents and children, including adoptive parents and adopted children; grandparents and grandchildren; and full or half siblings having a common father or mother. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph no longer effective under Federal Law No. 176-FZ of July 12, 2024.]

If such a voluntary life-insurance contract is terminated early, other than for reasons beyond the parties’ control, and the individual receives the cash surrender value payable under the insurance rules and contract, the income less premiums paid by the taxpayer is included in the tax base and taxed at source. [As amended by Federal Law No. 382-FZ of November 29, 2014.]

Upon termination of the contract, other than for reasons beyond the parties’ control, the tax base also includes premiums paid by the individual for which the Article 219(1)(4) social deduction was granted. [Textual paragraph added by Federal Law No. 382-FZ of November 29, 2014.]

When paying the cash surrender value, the insurer must withhold tax calculated on income equal to the premiums paid by the individual for each calendar year in which the taxpayer was entitled to the social deduction under Article 219(1)(4). [Textual paragraph added by Federal Law No. 382-FZ of November 29, 2014.]

Unless paragraph 1.2 provides otherwise, if the taxpayer submits a certificate issued by the tax authority at the taxpayer’s residence, or at the place of registration for a taxpayer classified as a largest taxpayer, confirming that the taxpayer did not receive the social deduction under Article 219(1)(4) or confirming the amount of that deduction received, the insurer respectively withholds no tax or calculates the tax to be withheld; [Textual paragraph added by Federal Law No. 382-FZ of November 29, 2014; as amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. under voluntary personal-insurance contracts providing payments upon death, injury to health and/or reimbursement of the insured person’s medical expenses, other than payment for sanatorium and resort vouchers;
  2. under voluntary pension-insurance contracts concluded by individuals for their own benefit with insurers, when pension entitlement arises under Russian Federation legislation.

If a voluntary pension-insurance contract is terminated, other than for reasons beyond the parties’ control, and the individual receives the cash surrender value payable under the insurance rules and contract, the income less premiums paid by the taxpayer is included in the tax base and taxed at source.

Upon termination of the contract, other than for reasons beyond the parties’ control, the tax base also includes premiums paid by the individual for which the Article 219(1)(4) social deduction was granted.

When paying the cash surrender value, the insurer must withhold tax calculated on income equal to the premiums paid by the individual for each calendar year in which the taxpayer was entitled to the social deduction under Article 219(1)(4).

Unless paragraph 1.2 provides otherwise, if the taxpayer submits the tax-authority certificate confirming that the taxpayer did not receive the social deduction under Article 219(1)(4) or confirming the amount of that deduction received, the insurer respectively withholds no tax or calculates the tax to be withheld; [As amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. under each voluntary life-insurance contract, other than a contract specified in subparagraph 4, concluded on or after January 1, 2025 for a minimum term of ten years measured from the agreement date to the first payment date, upon survival to an age or date, another event, or early termination occurring no earlier than that term, if premiums are paid by the taxpayer and/or the family members or close relatives described in subparagraph 2 and/or guardians or custodians of disabled children, insofar as the payments:
    • do not exceed the premiums paid; or
    • exceed the premiums paid by no more than 30 million rubles under each contract and by no more than 30 million rubles in each tax period, provided that throughout the contract term the taxpayer was simultaneously a beneficiary under no more than two other voluntary life-insurance contracts specified in this subparagraph.

When making payments under such contracts during a tax period, the insurer, or management company of a unit investment fund, ensures compliance with the preceding 30-million-ruble exclusion. [Subparagraph 5 added by Federal Law No. 418-FZ of November 17, 2025.]

[Paragraph 1 as amended by Federal Law No. 216-FZ of July 24, 2007.]

1.1. The form of the tax-authority certificate confirming nonreceipt of the social deduction or the amount received is approved by the federal executive authority empowered to exercise control and supervision over taxes and levies. [Paragraph 1.1 added by Federal Law No. 216-FZ of July 24, 2007; as amended by Federal Law No. 389-FZ of July 31, 2023.]

1.2. The taxpayer need not submit the certificate specified in paragraph 1(2), sixth textual paragraph, and paragraph 1(4), fifth textual paragraph, if the insurer holds the applicable information obtained from the tax authority under information-exchange rules for confirming nonreceipt of the Article 219(1)(4) social deduction or the amount received.

The tax authority provides, upon the insurer's request and in the approved format, information confirming nonreceipt of the social deduction under Article 219(1)(4) or the amount of that deduction received.

That authority posts on its official website the information-exchange rules for confirming nonreceipt of the social deduction under Article 219(1)(4) or the amount of that deduction received.

[Paragraph 1.2 added by Federal Law No. 389-FZ of July 31, 2023.]

2. [No longer effective under Federal Law No. 204-FZ of December 29, 2004.]

3. The tax base includes insurance premiums paid for individuals from the funds of their employers or of organizations or individual entrepreneurs that are not their employers, except premiums for compulsory insurance, voluntary personal insurance or voluntary pension insurance. [As amended by Federal Law No. 216-FZ of July 24, 2007.]

4. Upon an insured event under a voluntary property-insurance contract, including third-party property-liability insurance and/or motor-owner civil-liability insurance, the taxpayer’s taxable income is:

If no repair or restoration was made, the necessary expenses are substantiated by a calculation, opinion or report drawn up by the insurer or an independent expert or appraiser.

If repair or restoration was made, the expenses are substantiated by:

  1. the agreement, or a copy, for the work or services;
  2. documents confirming acceptance of the completed work or services; and
  3. duly drawn-up payment documents confirming payment for the work or services.

Amounts reimbursing the policyholder or expenses incurred by insurers in investigating the insured event, determining the loss, paying litigation costs or incurring other expenses under legislation in force and the property-insurance contract are not treated as income.

5. [No longer effective under Federal Law No. 204-FZ of December 29, 2004.]

6. [No longer effective under Federal Law No. 204-FZ of December 29, 2004.]

[Article as amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 213.1. Special Rules for Determining the Tax Base under Nonstate Pension-Provision Agreements, Long-Term Savings Agreements and Compulsory Pension-Insurance Agreements Concluded with Nonstate Pension Funds

[Heading as amended by Federal Law No. 58-FZ of March 23, 2024.]

1. In determining the tax base under nonstate pension-provision agreements, long-term savings agreements and compulsory pension-insurance agreements concluded with nonstate pension funds, account is not taken of: [As amended by Federal Law No. 58-FZ of March 23, 2024.]

When making payments during a tax period, the nonstate pension fund ensures, for its payments and long-term savings agreements, compliance with the ninth textual paragraph’s excluded-amount conditions. [Textual paragraph added by Federal Law No. 58-FZ of March 23, 2024.]

If the ninth textual paragraph’s limit on the number of agreements is not met because one or more long-term savings agreements received no savings contribution during their terms, the taxpayer may exclude the amounts specified there if those agreements have ended by the tax-agent calculation date. [Textual paragraph added by Federal Law No. 58-FZ of March 23, 2024.]

The tax agent applies that exclusion if a tax-authority certificate is submitted confirming compliance with the agreement-number limit. The form, completion procedure and procedure for obtaining the certificate are approved by the federal executive authority empowered to exercise control and supervision over taxes and levies. [Textual paragraph added by Federal Law No. 58-FZ of March 23, 2024.]

For purposes of this paragraph, the term of a terminated long-term savings agreement whose cash surrender value was transferred counts toward the minimum term of the agreement concluded with that transfer. [Textual paragraph added by Federal Law No. 418-FZ of November 17, 2025.]

2. The tax base includes:

Those amounts are taxed at source.

Payments or contributions made by an individual under a nonstate pension-provision or long-term savings agreement for which the individual received the Article 219(1)(4) social deduction and/or the Article 219.2(1)(1) and (2) long-term-savings deductions are taxed when the cash surrender value is paid. This does not apply where the agreement is terminated early for reasons beyond the parties’ control, the surrender value is transferred to another nonstate pension fund, or the fund pays, on the taxpayer’s instructions and within that payment, a medical organization or individual entrepreneur conducting medical activity for the expensive treatment specified in Federal Law No. 75-FZ, Article 36.41(6)(1). [Textual paragraph added by Federal Law No. 216-FZ of July 24, 2007; as amended by Federal Laws No. 58-FZ of March 23, 2024, and No. 418-FZ of November 17, 2025.]

When paying a cash surrender value, the nonstate pension fund must withhold tax calculated on income equal to payments or contributions made by the individual under the agreement for each calendar year in which the taxpayer was entitled under that agreement to the Article 219(1)(4) social deduction and/or the Article 219.2(1)(1) and (2) long-term-savings deductions, but not beyond the maximum applicable deduction for that year, subject to this paragraph. [Textual paragraph added by Federal Law No. 216-FZ of July 24, 2007; as amended by Federal Law No. 58-FZ of March 23, 2024.]

Unless the tenth textual paragraph provides otherwise, if the taxpayer submits a certificate issued by the tax authority at the taxpayer’s residence or another place of registration under this Code confirming nonreceipt of the Article 219(1)(4) social deduction and/or the Article 219.2(1)(1) and (2) long-term-savings deductions, or confirming the amount of the corresponding deduction received, the nonstate pension fund respectively withholds no tax or calculates the tax to be withheld. [Textual paragraph added by Federal Law No. 216-FZ of July 24, 2007; as amended by Federal Law No. 58-FZ of March 23, 2024.]

The taxpayer need not submit that certificate if the fund holds information from the tax authority, obtained under the information-exchange rules, confirming nonreceipt of the Article 219(1)(4) social deduction and/or the Article 219.2(1)(1) and (2) long-term-savings deductions, or confirming the amount of the corresponding deduction received. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 58-FZ of March 23, 2024.]

The tax authority provides, upon the fund's request and in the approved format, information confirming nonreceipt of the Article 219(1)(4) social deduction and/or the Article 219.2(1)(1) and (2) long-term-savings deductions, or confirming the amount of the corresponding deduction received. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 58-FZ of March 23, 2024.]

That authority posts on its official website the information-exchange rules for confirming nonreceipt of the Article 219(1)(4) social deduction and/or the Article 219.2(1)(1) and (2) long-term-savings deductions, or confirming the amount of the corresponding deduction received. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 58-FZ of March 23, 2024.]

[Article 213.1 added by Federal Law No. 204-FZ of December 29, 2004.]

Article 214. Special Rules for Paying Personal Income Tax on Income from Equity Participation in an Organization

1. The amount of personal income tax (hereinafter in this Chapter, the tax) on income from equity participation in an organization received in the form of dividends, insofar as it is paid by the taxpayer or withheld by a tax agent, is determined subject to this Article. [As amended by Federal Law No. 8-FZ of February 17, 2021.]

2. The amount of tax on dividends received from sources outside the Russian Federation is determined separately for each amount of dividends received at the rate prescribed by Article 224(1.1) of this Code. In calculating the aggregate tax bases for purposes of applying that rate, the tax agent does not include the tax bases specified in Article 210(6)(1), (2) and (4)-(12) of this Code. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

Taxpayers receiving dividends from sources outside the Russian Federation, or tax agents, may reduce the tax calculated under this Chapter on that income by the amount of tax calculated and paid at the location of the income source only if the source is located in a foreign state with which a treaty or agreement for the avoidance of double taxation has been concluded.

If the amount of tax paid at the location of the income source exceeds the amount calculated under this Chapter, the difference is not refundable from the budget.

Subject to this paragraph, the tax is calculated, withheld and paid by a tax agent that is a broker or trustee, or a depositary, if dividends on securities issued by foreign organizations are credited to an account with that broker or trustee, or depositary.

The taxpayer may submit documents to the tax agent so that, when calculating the tax, the agent takes account of tax paid at the location of the income source, provided the conditions established by this paragraph are met.

[Paragraph 2 as recast by Federal Law No. 389-FZ of July 31, 2023.]

3. Tax on income from equity participation in a Russian organization received in the form of dividends is calculated and paid by the person recognized as a tax agent under this Chapter, separately for each taxpayer and for each payment of that income, at the rates prescribed by Article 224 of this Code and subject to paragraph 3.1 of this Article. [As amended by Federal Laws No. 366-FZ of November 24, 2014, and No. 8-FZ of February 17, 2021.]

When the tax agent determines the tax under this paragraph, the tax bases specified in Article 210(6)(1), (2) and (4)-(12) of this Code are not included in the aggregate tax bases for purposes of applying the rate specified in Article 224(1.1). [Textual paragraph added by Federal Law No. 8-FZ of February 17, 2021; as amended by Federal Law No. 176-FZ of July 12, 2024.]

3.1. Corporate profit tax calculated and withheld on dividends received by a Russian organization is credited, in proportion to the participation interest, when determining the tax payable on income that a taxpayer who is a Russian Federation tax resident receives from equity participation in that Russian organization. The corporate profit-tax credit is determined by the following formula:

C_CIT = B_C x 0.13,

where:

where:

The corporate profit-tax credit procedure established by this paragraph does not apply to tax calculated on dividend income specified in Article 208(1)(1.1) of this Code.

This paragraph also applies where individuals who are Russian Federation tax residents are the recipients of dividend income paid by a Russian organization to a foreign organization acting in the interests of third parties.

[Paragraph 3.1 added by Federal Law No. 8-FZ of February 17, 2021.]

4. Tax on income received in the form of dividends on shares of Russian and/or foreign organizations is calculated and paid under this Article subject to Article 226.1 of this Code. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Article 214 as recast by Federal Law No. 306-FZ of November 2, 2013.]

Article 214.1. Special Rules for Determining the Tax Base and for Calculating and Paying Tax on Income from Transactions in Securities and Transactions in Derivative Financial Instruments

[Heading as amended by Federal Law No. 242-FZ of July 3, 2016.]

1. In determining the tax base on income from transactions in securities and transactions in derivative financial instruments, account is taken of income received from the following transactions: [As amended by Federal Law No. 242-FZ of July 3, 2016.]

  1. securities traded on an organized securities market;
  2. securities not traded on an organized securities market;
  3. derivative financial instruments traded on an organized market; [As amended by Federal Law No. 242-FZ of July 3, 2016.]
  4. derivative financial instruments not traded on an organized market, excluding transactions in derivative financial instruments listed under subparagraph 5 of this paragraph; [As amended by Federal Laws No. 460-FZ of December 29, 2014, and No. 242-FZ of July 3, 2016.] and
  5. derivative financial instruments and other instruments provided for by Article 4.1(1) of the Federal Law “On the Securities Market.” [Subparagraph 5 added by Federal Law No. 460-FZ of December 29, 2014; as amended by Federal Law No. 242-FZ of July 3, 2016.]

1.1. For purposes of this Article, securities and derivative financial instruments are classified as traded or not traded on an organized securities market as at the date on which the security or derivative financial instrument is disposed of, including the receipt of variation margin and contract premiums, unless this Article provides otherwise. [Paragraph 1.1 added by Federal Law No. 395-FZ of December 28, 2010; as amended by Federal Law No. 242-FZ of July 3, 2016.]

2. The procedure for classifying objects of civil rights as securities is established by Russian Federation legislation and the applicable legislation of foreign states.

3. For purposes of this Chapter, securities traded on an organized securities market include:

  1. securities admitted to trading by a Russian organizer of trading on the securities market, including a stock exchange;
  2. investment units of open-end unit investment funds managed by Russian management companies; and
  3. securities of foreign issuers admitted to trading on foreign stock exchanges.

4. For purposes of this Chapter, the securities specified in paragraph 3, other than investment units of open-end unit investment funds managed by Russian management companies, are treated as securities traded on an organized securities market if a market quotation is calculated for them. A security’s market quotation means:

  1. the weighted average price of the security in transactions executed during one trading day through a Russian organizer of trading on the securities market, including a stock exchange, for securities admitted to trading by that organizer or stock exchange; or
  2. the closing price of the security calculated by a foreign stock exchange for transactions executed during one trading day through that exchange, for securities admitted to trading on the foreign stock exchange.

4.1. If information on the weighted average price from a Russian organizer of trading on the securities market, including a stock exchange, or on the closing price calculated by a foreign stock exchange is unavailable on the disposal date, the market quotation is the weighted average price or closing price formed on the nearest trading date preceding the transaction, provided those securities were traded at least once during the preceding three months. [Paragraph 4.1 added by Federal Law No. 395-FZ of December 28, 2010.]

5. A derivative financial instrument is an agreement meeting the requirements of the Federal Law “On the Securities Market.” The Bank of Russia establishes the list of types of derivative financial instruments, including forward, futures, option and swap contracts, in accordance with that Federal Law.

Derivative financial instruments are classified as traded on an organized market in accordance with the requirements established by Article 301(3) of this Code.

For purposes of this Chapter, option contracts not traded on an organized market are included among derivative financial instruments not traded on an organized market.

[Paragraph 5 as recast by Federal Law No. 242-FZ of July 3, 2016.]

6. For purposes of this Chapter, securities are also treated as disposed of or acquired when the taxpayer’s obligations to deliver or accept the relevant securities are terminated by setoff of reciprocal homogeneous claims, including through clearing under Russian Federation legislation.

Claims for delivery of securities of the same issuer, class and category or type, carrying the same scope of rights, or of the same unit investment fund in the case of investment units, are homogeneous.

Under Russian Federation legislation, the setoff of reciprocal homogeneous claims must be evidenced by documents confirming termination of the obligations to deliver or accept the securities, including reports of a clearing organization, broker or manager that provides clearing or brokerage services to the taxpayer or performs fiduciary management in the taxpayer’s interests under Russian Federation legislation.

6.1. For purposes of this Code, “depositary receipts” means Russian depositary receipts and securities of foreign issuers certifying rights to securities of Russian and/or foreign issuers; “underlying securities” means the securities to which the rights certified by depositary receipts relate. For purposes of this Chapter, neither of the following is treated as a disposal or other alienation of securities:

  1. cancellation of depositary receipts upon receipt of the underlying securities; or
  2. transfer of underlying securities upon placement of depositary receipts certifying rights to those securities.

[Paragraph 6.1 added by Federal Law No. 420-FZ of December 28, 2013.]

6.2. For purposes of this Chapter, recognition of shares in a foreign organization as shares in an international company registered under Federal Law No. 290-FZ of August 3, 2018, “On International Companies and International Funds,” is not treated as a disposal or other alienation of securities. The acquisition expenses and/or value of the international company’s shares for purposes of this Chapter are, respectively, the acquisition expenses and/or value of the shares in the foreign organization through whose redomiciliation the international company was formed. [Paragraph 6.2 added by Federal Law No. 490-FZ of December 25, 2018; as amended by Federal Law No. 66-FZ of March 26, 2022.]

7. For purposes of this Article, income from transactions in securities means income received during the tax period from the disposal or redemption of securities and from fiduciary management of property constituting a unit investment fund. [As amended by Federal Laws No. 395-FZ of December 28, 2010, and No. 362-FZ of October 29, 2024.]

Income in the form of interest, including a coupon or discount, received on securities during the tax period is included in income from transactions in securities unless this Article provides otherwise. [As amended by Federal Laws No. 58-FZ of April 3, 2017, and No. 102-FZ of April 1, 2020.]

Income from transactions in derivative financial instruments means income received during the tax period from disposing of derivative financial instruments, including variation margin and contract premiums received. Income from transactions in the underlying asset of a derivative financial instrument means income received from delivery of the underlying asset upon performance of those transactions. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Income from transactions in securities traded and not traded on an organized securities market and in derivative financial instruments traded and not traded on an organized market, carried out by a trustee, other than a management company performing fiduciary management of property constituting a unit investment fund, for the benefit of an individual beneficiary is included in the beneficiary’s income from the transactions listed respectively in paragraph 1(1)-(4). [As amended by Federal Law No. 242-FZ of July 3, 2016.]

8. Income from transactions in the underlying asset of derivative financial instruments is included:

  1. in income from transactions in securities, if the underlying asset is securities;
  2. in income from transactions in derivative financial instruments, if the underlying asset is other derivative financial instruments; or
  3. in the taxpayer’s other income according to the type of underlying asset, if the underlying asset is neither securities nor derivative financial instruments.

[Paragraph 8 as recast by Federal Law No. 242-FZ of July 3, 2016.]

9. Income from transactions in an underlying asset is included in income from transactions in securities or derivative financial instruments under paragraph 8(1) and (2), taking account of whether the relevant securities and derivative financial instruments are traded or not traded on an organized market. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

10. For purposes of this Article, expenses on transactions in securities and derivative financial instruments mean the taxpayer’s documented and actually incurred expenses connected with acquiring, disposing of, holding and redeeming securities; entering into transactions in derivative financial instruments; and performing and terminating obligations under those transactions, together with expenses under Article 214.11(3) of this Code on transactions in digital financial assets and/or digital rights that simultaneously comprise digital financial assets and utility digital rights, where the corresponding securities were received upon redemption of those assets or rights. Those expenses include: [As amended by Federal Law No. 324-FZ of July 14, 2022.]

  1. sums of money, including coupon amounts or accrued coupon income, and/or other property or property rights, measured by their acquisition expenses, paid or transferred: [As amended by Federal Law No. 389-FZ of July 31, 2023.]

    • to the issuer of securities, or to the management company of a unit investment fund, as payment for securities being placed or issued; or
    • under a contract for the purchase and sale or exchange of securities.

    Unless the fifth textual paragraph of this subparagraph provides otherwise, where a taxpayer specified in Article 217(60) and/or (60.1) transfers to the issuer, to the management company of a unit investment fund, or to third parties under the contracts specified in the third textual paragraph of this subparagraph, property and/or property rights the income from receipt of which is exempt from taxation under Article 217(60) and/or (60.1), the taxpayer’s security-acquisition expenses include an amount equal to the value of that property and/or those property rights according to the accounting records of the liquidated foreign organization, or terminating or liquidated foreign unincorporated structure, on the date the taxpayer received them from that foreign organization or unincorporated structure, but not exceeding their market price determined under Article 105.3 of this Code as at that date. [As amended by Federal Law No. 490-FZ of December 25, 2018.]

    Where, at the time of receiving income exempt from taxation under Article 217(60.1), restrictive measures have been imposed on the taxpayer, and the taxpayer transfers shares, depositary receipts for shares and/or interests in a company’s authorized capital, upon receipt of which the corresponding income was exempt under Article 217(60.1), to the issuer, to the management company of a unit investment fund, or to third parties under the contracts specified in the third textual paragraph of this subparagraph, the taxpayer’s security-acquisition expenses include an amount equal to the value of the transferred shares or depositary receipts for shares determined under paragraph 13.5 of this Article and/or the interests in the company’s authorized capital determined under Article 220(2)(2.5) of this Code. [As amended by Federal Laws No. 490-FZ of December 25, 2018, and No. 67-FZ of March 26, 2022.]

    Where property and/or property rights, the income from receipt of which is exempt from taxation under Article 217(60.2), are transferred as payment for securities to the issuer, to the management company of a unit investment fund, or to third parties under the contracts specified in the third textual paragraph of this subparagraph, the taxpayer’s security-acquisition expenses include an amount equal to the value of that property and/or those property rights according to the accounting records of the transferring foreign organization or foreign unincorporated structure on the date the taxpayer received them from that foreign organization or unincorporated structure, but not exceeding their market price determined under Article 105.3 of this Code as at that date. [Textual paragraph added by Federal Law No. 67-FZ of March 26, 2022.]

    [Subparagraph 1 as recast by Federal Law No. 436-FZ of December 28, 2017.]

  2. variation margin and/or contract premiums paid, and other periodic or one-time payments provided for by the terms of derivative financial instruments; [As amended by Federal Law No. 242-FZ of July 3, 2016.]

  3. fees for services supplied by professional securities-market participants and by exchange intermediaries and clearing centers;

  4. the surcharge paid to the management company of a unit investment fund upon acquiring an investment unit, determined under Russian Federation investment-fund legislation;

  5. the discount paid to the management company of a unit investment fund upon redemption of an investment unit, determined under Russian Federation investment-fund legislation;

  6. expenses reimbursed to a professional securities-market participant or to a management company performing fiduciary management of property constituting a unit investment fund;

  7. an exchange fee or commission;

  8. fees for services supplied by persons maintaining registers;

  9. tax paid by the taxpayer upon receiving securities by inheritance;

  10. tax paid by the taxpayer upon receiving shares or investment units as a gift under Article 217(18.1) of this Code;

  11. interest paid by the taxpayer on credits and loans obtained for transactions in securities, including credits and loans for margin transactions, within amounts calculated by reference to the Bank of Russia refinancing rate in effect on the interest-payment date multiplied by 1.1, for ruble-denominated credits and loans, and by reference to 9 percent for foreign-currency-denominated credits and loans; and

  12. other expenses directly connected with transactions in securities or derivative financial instruments, and expenses connected with services supplied by professional securities-market participants and management companies performing fiduciary management of property constituting a unit investment fund in the course of their professional activity. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

10.1. Subject to the special rules of this paragraph, acquisition expenses for shares in an economically significant organization, or an organization established by judicial order, acquired by the taxpayer in proportion to the taxpayer’s indirect ownership interest in the authorized capital of the economically significant organization under Federal Law No. 470-FZ of August 4, 2023, “On Special Rules Governing Corporate Relations in Business Companies That Are Economically Significant Organizations,” are the taxpayer’s documented and actually incurred expenses connected with acquiring shares, securities of a foreign issuer certifying rights to shares, or interests in the authorized capital of the foreign holding company specified in Article 3 of that Federal Law. The recognized proportion equals the ratio of the carrying amount of the shares or authorized-capital interests in the economically significant organization owned by that foreign holding company to the carrying amount of its assets according to the financial statements specified in Article 277(2.6) of this Code, including the special rules established by Article 277(2.6) of this Code. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

Where the taxpayer participates indirectly in the authorized capital of the foreign holding company specified in Article 3 of Federal Law No. 470-FZ of August 4, 2023, “On Special Rules Governing Corporate Relations in Business Companies That Are Economically Significant Organizations,” the acquisition expenses for shares in the economically significant organization or organization established by judicial order, determined under the first textual paragraph, are increased by an amount or amounts obtained by multiplying the taxpayer’s documented and actually incurred expenses connected with acquiring shares or authorized-capital interests in an organization through direct participation in which the taxpayer’s corresponding indirect participation in the foreign holding company is arranged, by the product of the proportions calculated under the third textual paragraph. A separate amount is determined for each corresponding chain of the taxpayer’s indirect participation in the foreign holding company.

For each organization in the corresponding chain of the taxpayer’s indirect participation in the foreign holding company, including the foreign holding company, a proportion is calculated as the carrying amount of the shares or authorized-capital interests representing direct participation in the next organization in that chain, taking account of the foreign holding company’s participation in the economically significant organization, divided by the carrying amount of that organization’s assets according to the financial statements specified in Article 277(2.6) of this Code, including the special rules established by Article 277(2.6) of this Code. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

After the acquisition expenses for shares or authorized-capital interests in the economically significant organization or organization established by judicial order have been determined under the first to third textual paragraphs and/or Article 220(2)(2.7) of this Code, the taxpayer’s acquisition expenses for shares, including foreign-issuer securities certifying rights to shares, in the corresponding foreign holding company and/or for shares in an organization or organizations through direct participation in which the taxpayer’s indirect participation in the foreign holding company is arranged are reduced by the corresponding portions taken into account in determining the acquisition expenses for shares in the economically significant organization or organization established by judicial order under the first to third textual paragraphs, or in determining acquisition expenses for an authorized-capital interest in either organization under Article 220(2)(2.7).

In determining the tax base, the tax agent takes the expenses into account upon the taxpayer’s application and on the basis of documents submitted by the taxpayer. For direct participation in the foreign holding company, those documents must evidence expenses connected with acquiring its shares or authorized-capital interests. For indirect participation, the taxpayer must submit a calculation of the expenses connected with acquiring shares in the economically significant organization or organization established by judicial order, or foreign-issuer securities certifying rights to shares in the foreign holding company, to the extent of that indirect participation, together with documents, including notarized copies, supporting the calculation. The taxpayer must also submit a calculation of the proportion represented by the carrying amount of the economically significant organization’s shares owned by that foreign holding company in the carrying amount of its assets according to the financial statements specified in Article 277(2.6), including the special rules established by Article 277(2.6) of this Code, and/or a calculation, for every organization in each corresponding indirect-participation chain, of the proportion represented by the carrying amount of the shares or authorized-capital interests constituting direct participation in the next organization, together with documents, including notarized copies, supporting the calculation, unless the sixth textual paragraph provides otherwise. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

If the foreign holding company was a public company as at March 1, 2022, the corresponding economically significant organization calculates, as at the date specified in Article 277(2.6), the proportion represented by the carrying amount of its shares owned by that foreign holding company in the carrying amount of the holding company’s assets, including the special rules established by Article 277(2.6). Within the periods established by Article 277(2.6) of this Code, the economically significant organization publishes the calculation on its website or in the printed publication designated for publication of information on state registration of legal entities. The taxpayer is then not required to submit to the tax agent documents or notarized copies supporting that calculation. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

Where an individual receives only part of the shares in an economically significant organization, the acquisition expenses for that part are the corresponding part of the expense amount determined under this paragraph where shares are acquired by the taxpayer in proportion to the taxpayer’s indirect ownership interest in the authorized capital of the economically significant organization under Federal Law No. 470-FZ of August 4, 2023, “On Special Rules Governing Corporate Relations in Business Companies That Are Economically Significant Organizations.” [Textual paragraph added by Federal Law No. 362-FZ of October 29, 2024.]

For purposes of this paragraph, the taxpayer’s documented and actually incurred expenses connected with acquiring shares, foreign-issuer securities certifying rights to shares, or authorized-capital interests in the foreign holding company and/or shares or authorized-capital interests in an organization through direct participation in which the taxpayer’s corresponding indirect participation in the foreign holding company is arranged also include documented acquisition expenses of a donor and/or decedent, if tax was not charged under Article 217(18) and/or (18.1) when the taxpayer received those securities or interests from those persons as a gift or by inheritance, or the amounts on which tax was calculated and paid when they were received as a gift. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 10.1 added by Federal Law No. 595-FZ of December 19, 2023.]

11. Expenses on transactions in securities and derivative financial instruments are accounted for in determining the tax base on the corresponding transactions in the manner established by this Article. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

12. For purposes of this Article, the financial result from transactions in securities and derivative financial instruments is the income from those transactions less the corresponding expenses specified in paragraph 10. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Expenses that cannot be attributed directly to reducing income from transactions in securities or derivative financial instruments traded or not traded on an organized market, or to reducing the corresponding type of income, are allocated in proportion to each type’s share of income. The tax agent includes them as expenses in determining the financial result at the end of the tax period and also when, before the end of that period, the taxpayer’s last agreement with a person acting as tax agent under this Article terminates. If there is no income of the corresponding type in the tax period in which those expenses are incurred, they are recognized in the tax period in which that income is recognized. [As amended by Federal Laws No. 395-FZ of December 28, 2010, and No. 242-FZ of July 3, 2016.]

The financial result is determined for each transaction and each set of transactions respectively specified in paragraph 1(1)-(5). Unless this Article provides otherwise, it is determined at the end of the tax period. The financial result from derivative financial instruments traded on an organized market whose underlying assets are securities, stock indexes or other derivative financial instruments whose underlying assets are securities or stock indexes is determined separately from the financial result from other derivative financial instruments traded on an organized market. [As amended by Federal Laws No. 420-FZ of December 28, 2013, No. 460-FZ of December 29, 2014, No. 327-FZ of November 28, 2015, and No. 242-FZ of July 3, 2016.]

A negative financial result obtained during the tax period from individual transactions in securities or derivative financial instruments reduces the financial result obtained during that period from the corresponding set of transactions. For transactions in securities traded on an organized securities market, the amount of the negative financial result reducing the financial result from those transactions is determined subject to the limit on fluctuations in the securities’ market price. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Where securities traded on an organized securities market are delivered as the underlying asset of a derivative financial instrument, the financial result from transactions in that underlying asset for the taxpayer making the delivery is determined by reference to the price at which the securities are delivered under the agreement. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

The financial result obtained during the tax period from individual transactions in securities not traded on an organized securities market that, when acquired, were classified as securities traded on an organized securities market may be reduced by the negative financial result obtained during that period from transactions in securities traded on an organized securities market. [As amended by Federal Law No. 395-FZ of December 28, 2010.]

A negative financial result for each set of transactions specified in paragraph 1(1)-(5) is treated as a loss. Losses from transactions in securities and derivative financial instruments are accounted for under this Article and Article 220.1 of this Code. [As amended by Federal Laws No. 460-FZ of December 29, 2014, and No. 242-FZ of July 3, 2016.]

The financial result obtained during the tax period from transactions in investment units of a unit investment fund additionally formed under Federal Law No. 319-FZ of July 14, 2022, “On Amendments to Certain Legislative Acts of the Russian Federation” (hereinafter for purposes of this Code, an additional fund), which the taxpayer received upon its formation through separation of assets from a unit investment fund whose investment units were classified for purposes of this Chapter as securities traded on an organized securities market on the separation date, is taken into account in determining the financial result for that period from transactions in securities traded on an organized securities market. The same applies to investment units of a unit investment fund whose type was changed to a closed-end unit investment fund under Federal Law No. 319-FZ of July 14, 2022, “On Amendments to Certain Legislative Acts of the Russian Federation,” where the units belonged to the taxpayer by ownership or another property right on the date of the change and were then classified for purposes of this Chapter as securities traded on an organized securities market. [Textual paragraph added by Federal Law No. 8-FZ of February 14, 2024.]

13. This paragraph establishes special rules for determining income and expenses used to determine the financial result from transactions in securities and derivative financial instruments. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

[Textual paragraph repealed by Federal Law No. 389-FZ of July 31, 2023.]

Upon disposal of securities, their acquisition cost is recognized using the first-in, first-out method (FIFO).

If the issuing organization exchanged or converted shares, the taxpayer’s documented expenses upon disposing of the shares received through the exchange or conversion are the expenses of acquiring the shares held before the exchange or conversion.

Upon disposal of shares received by the taxpayer in a reorganization of organizations, their acquisition expenses are the value determined under Article 277(4)-(6) of this Code, provided the taxpayer documents the acquisition expenses for shares, authorized-capital interests or units in the reorganized organizations. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

Upon disposal of shares in a joint-stock company received by the taxpayer through reorganization of a nonstate pension fund that was a noncommercial organization under Federal Law No. 410-FZ of December 28, 2013, “On Amendments to the Federal Law ‘On Nonstate Pension Funds’ and Certain Legislative Acts of the Russian Federation,” the acquisition expenses for those shares are their value determined under Article 277(4) of this Code, provided the taxpayer documents expenses on making contributions or additional contributions to the aggregate contribution of the founders of the reorganized nonstate pension fund. [Textual paragraph added by Federal Law No. 167-FZ of June 23, 2014.]

Where the taxpayer exchanges or converts investment units of one unit investment fund for investment units of another unit investment fund with a Russian management company that manages both funds at that time, or where the management company issues the taxpayer investment units of an additional fund upon its formation, no financial result is determined until the units received through the exchange, conversion or issue are disposed of or redeemed. Upon disposal or redemption of units received through such an exchange or conversion, the taxpayer’s documented expenses are the acquisition expenses for the units held before the exchange or conversion. Upon disposal or redemption of units of an additional fund received upon its formation, and units of the unit investment fund from which assets were separated under Federal Law No. 319-FZ of July 14, 2022, “On Amendments to Certain Legislative Acts of the Russian Federation,” that belonged to the taxpayer by ownership or another property right on the separation date, the acquisition expenses are their value determined under Article 277(7), provided the taxpayer documents the acquisition expenses for those units. [As amended by Federal Law No. 8-FZ of February 14, 2024.]

Upon disposal or redemption of investment units acquired by the taxpayer by contributing property or property rights to a unit investment fund, their acquisition expenses are the documented expenses of acquiring the contributed property or property rights.

Where the taxpayer acquired ownership of securities, including without consideration, for partial payment, as a gift or by inheritance, the documented expenses of acquiring or receiving the securities taken into account upon taxation of income from their disposal or redemption include the amounts on which tax was calculated and paid when they were acquired or received. [As amended by Federal Laws No. 395-FZ of December 28, 2010, and No. 335-FZ of November 27, 2017.]

If tax was not charged under Article 217(18) and (18.1) when the taxpayer received securities as a gift or by inheritance, documented expenses of the donor or decedent in acquiring those securities are also taken into account upon taxation of income from their disposal or redemption. [As amended by Federal Law No. 395-FZ of December 28, 2010.]

If securities and/or derivative financial instruments transferred to the taxpayer by a donor or decedent as a gift or by inheritance were received by that person upon liquidation of a foreign organization, or termination or liquidation of a foreign unincorporated structure, and that income is exempt from taxation under Article 217(60), the taxpayer may, upon taxation of income from disposing of or redeeming those securities and/or derivative financial instruments, recognize as documented expenses an amount equal to their value according to the accounting records of the liquidated foreign organization or terminating or liquidated foreign unincorporated structure on the date the donor or decedent received them from that foreign organization or unincorporated structure, but not exceeding their market value determined under Article 105.3 of this Code as at that date. [Textual paragraph added by Federal Law No. 436-FZ of December 28, 2017.]

For issuance and redemption of investment units by the management company performing fiduciary management of the property constituting the unit investment fund, the market price is the estimated value of an investment unit determined by the management company under Russian Federation investment-fund legislation, without applying the limit on fluctuations.

If, under Russian Federation investment-fund legislation, investment units of unit investment funds restricted in circulation are redeemed at a price other than their estimated value, the market price is the monetary compensation payable upon redemption under that legislation, without applying the limit on fluctuations.

If, under Russian Federation investment-fund legislation, investment units of unit investment funds restricted in circulation are issued at a price other than their estimated value, the market price is the amount of money for which one investment unit is issued, determined under the fund’s fiduciary-management rules, without applying the limit on fluctuations.

For purchases and sales of investment units of unit investment funds on an organized market, the market price is the price of the investment unit formed on the organized securities market, subject to the limit on fluctuations in the market price of securities.

For purchases and sales of investment units of closed-end and interval unit investment funds not traded on an organized market, the market price is the price determined for those units under Article 212(4) of this Code.

Amounts paid by the taxpayer to acquire the underlying asset of derivative financial instruments, including for its delivery upon performance of a forward transaction, are recognized as expenses when the underlying asset is delivered or subsequently disposed of. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Amounts paid by the taxpayer to acquire securities whose terms provide for partial repayment of their nominal value during circulation are recognized as expenses upon that partial repayment in proportion to the ratio of the income received from the partial repayment to the total amount repayable.

In determining the financial result from transactions in securities returned to a donor taxpayer when the endowment of a noncommercial organization is dissolved, a donation is revoked, or in another case where the donation agreement and/or Federal Law No. 275-FZ of December 30, 2006, “On the Procedure for Forming and Using the Endowment of Noncommercial Organizations,” provides for return of property contributed to replenish the endowment, the donor taxpayer’s expenses are the duly documented expenses on transactions in those securities incurred before they were transferred to the noncommercial organization to replenish its endowment. [Textual paragraph added by Federal Law No. 328-FZ of November 21, 2011.]

The taxpayer’s expenses upon disposal or other alienation of underlying securities received upon cancellation of depositary receipts are determined by reference to the acquisition price of the depositary receipts, including expenses connected with acquiring them, and expenses connected with disposing of or otherwise alienating the underlying securities. If the taxpayer acquired the depositary receipts upon their placement in exchange for transfer of the underlying securities, the acquisition price of the depositary receipts is determined by reference to the acquisition price of the underlying securities, including expenses connected with acquiring them, and expenses connected with transferring them. [Textual paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

The taxpayer’s expenses upon disposal or other alienation of depositary receipts received through their placement are determined by reference to the acquisition price of the underlying securities transferred upon placement, including expenses connected with acquiring them, expenses connected with that transfer, and expenses connected with disposing of or otherwise alienating the depositary receipts. If the taxpayer acquired the underlying securities upon cancellation of depositary receipts, the acquisition price of those underlying securities is determined by reference to the acquisition price of the depositary receipts, expenses connected with acquiring them, and expenses connected with cancelling them. [Textual paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

Upon disposal or redemption of foreign-currency-denominated bonds of external bond loans of the Russian Federation, the taxpayer’s documented and actually incurred foreign-currency acquisition expenses are converted into rubles at the Bank of Russia official exchange rate established on the date income from disposal or redemption is actually received. [Textual paragraph added by Federal Law No. 200-FZ of July 19, 2018.]

If the terms of issue of foreign-currency-denominated bonds of external bond loans of the Russian Federation provide for settlement in rubles upon acquisition, their acquisition expenses equal the product of their foreign-currency acquisition cost determined by reference to the Bank of Russia official exchange rate on the acquisition date and the Bank of Russia official exchange rate for that foreign currency on the date income from disposal or redemption is actually received, provided the taxpayer documents the actual acquisition expenses. [Textual paragraph added by Federal Law No. 200-FZ of July 19, 2018.]

If tax was not charged under Article 217(18.2) when the taxpayer received securities from a personal fund, taxation of income from disposing of or redeeming those securities also takes account of documented acquisition expenses of the personal fund or its founder, provided neither took those expenses into account for tax purposes. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

No tax base is determined when Russian Federation government securities whose nominal value is stated in a foreign currency, or Russian Federation Eurobonds, are exchanged or substituted for Russian Federation replacement Eurobonds. Upon disposal or redemption of replacement Russian Federation Eurobonds received through that exchange or substitution, the taxpayer’s documented expenses are the documented acquisition expenses for the replaced Russian Federation Eurobonds held before the exchange or substitution. Foreign-currency expenses are converted into rubles at the Bank of Russia official exchange rate on the date income from disposing of or redeeming the replacement Eurobonds is actually received. For purposes of this Code, replacement Russian Federation Eurobonds are replacement Russian Federation Eurobonds whose rights are centrally recorded by the central depositary and that were issued under Decree of the President of the Russian Federation No. 677 of August 8, 2024, “On Additional Measures for Performance, in Favor of Residents and Foreign Creditors, of Government Debt Obligations of the Russian Federation Expressed in Government Securities Whose Nominal Value Is Stated in a Foreign Currency.” This rule applies to holders that owned the Russian Federation Eurobonds, or held another property right in them, as at March 1, 2022, or whose controlled foreign company then owned them where the taxpayer is the company’s controlling person. [Textual paragraph added by Federal Law No. 362-FZ of October 29, 2024.]

No tax base is determined when bonds of foreign organizations, or Eurobonds, are exchanged or substituted for replacement bonds of Russian organizations, including by transfer or assignment of all property and other rights under the Eurobonds. Upon disposal or redemption of replacement bonds of Russian organizations received through that exchange or substitution, the taxpayer’s documented expenses are the documented acquisition expenses for the Eurobonds held before the exchange or substitution. For purposes of this Code, replacement bonds are bonds placed in favor of owners or other persons exercising rights under Eurobonds (Eurobond holders) by Russian organizations having obligations connected with those Eurobonds, and issued subject to Article 7(1.1)(2) of Federal Law No. 292-FZ of July 14, 2022, “On Amendments to Certain Legislative Acts of the Russian Federation, Repeal of the Sixth Textual Paragraph of Part One of Article 7 of the Law of the Russian Federation ‘On State Secrets,’ Suspension of Certain Provisions of Legislative Acts of the Russian Federation, and Special Rules Governing Corporate Relations in 2022 and 2023,” Article 6 of Federal Law No. 319-FZ of July 14, 2022, “On Amendments to Certain Legislative Acts of the Russian Federation,” and Decree of the President of the Russian Federation No. 430 of July 5, 2022, “On Repatriation of Foreign Currency and Currency of the Russian Federation by Residents Engaged in Foreign Economic Activity.” This rule applies to Eurobond holders that owned the Eurobonds, or held another property right in them, as at March 1, 2022, or whose controlled foreign company then owned them where the taxpayer is the company’s controlling person. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 611-FZ of December 19, 2023.]

Accrued interest or coupon income paid by the taxpayer as part of the acquisition expenses for a security, where that income can be determined before the interest or coupon is paid, reduces the coupon income first received by the taxpayer on that security after its acquisition. If coupon income is so reduced, the security-acquisition expenses recognized upon its disposal or redemption are reduced by the same accrued interest or coupon income. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

For purposes of this Chapter, “accrued interest or coupon income” means accrued interest or coupon income determined under Article 280(27) of this Code. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

No tax base is determined when replaced foreign-currency bonds are exchanged or substituted for ruble replacement bonds. Upon disposal or redemption of ruble replacement bonds received through that exchange or substitution, the taxpayer’s documented expenses are the documented acquisition expenses for the replaced foreign-currency bonds held before the exchange or substitution. [Textual paragraph added by Federal Law No. 104-FZ of April 25, 2026.]

For purposes of this Code, ruble replacement bonds are bonds issued by Russian organizations under Article 6.3 of Federal Law No. 319-FZ of July 14, 2022, “On Amendments to Certain Legislative Acts of the Russian Federation,” whose nominal value is stated in Russian rubles or is stated in a foreign currency and changed to Russian rubles by the issue resolution no later than 35 calendar days after completion of placement of the ruble replacement-bond issue. [Textual paragraph added by Federal Law No. 104-FZ of April 25, 2026.]

For purposes of this Code, replaced foreign-currency bonds are bonds of Russian organizations whose nominal value is stated in the currency of foreign states or territories included in the list of foreign states and territories taking unfriendly actions against the Russian Federation and Russian legal entities and individuals, and that were acquired by their holders before March 1, 2022, or received as replacement bonds of Russian organizations in exchange for bonds of foreign organizations or Eurobonds, and were not transferred by the taxpayer to third parties with transfer of title before their substitution for ruble replacement bonds. [Textual paragraph added by Federal Law No. 104-FZ of April 25, 2026.]

13.1. When securities acquired directly from a controlled foreign company are disposed of, if that company’s income from disposing of the securities and expenses in the form of their acquisition price are excluded from its profit or loss under Article 309.1(10), the amount of actually incurred acquisition expenses of a taxpayer that is the company’s controlling person under Chapter 3.4 or a Russian related party of that controlling person is the lesser of:

  1. their documented value according to the controlled foreign company’s accounting records on the date title passes from that company; and
  2. their market value on that date, determined under Article 212 subject to Article 105.3 of this Code.

[Paragraph 13.1 added by Federal Law No. 32-FZ of February 15, 2016.]

13.2. Unless paragraph 13.5 provides otherwise, when a taxpayer that is a shareholder, member, unitholder, founder or controlling person of a foreign organization, or controlling person of a foreign unincorporated structure, disposes of or redeems securities and/or derivative financial instruments received upon liquidation of the foreign organization or termination or liquidation of the structure, and the income represented by their value is exempt under Article 217(60) and/or (60.1), actually incurred expenses include an amount equal to their value according to the accounting records of the liquidated foreign organization or terminating or liquidated foreign unincorporated structure on the date the taxpayer received them, but not exceeding their market value determined subject to Article 105.3 as at that date. [As amended by Federal Law No. 490-FZ of December 25, 2018.]

When a taxpayer disposes of or redeems securities and/or derivative financial instruments received from a foreign organization or foreign unincorporated structure, and the income represented by their value is exempt under Article 217(60.2), actually incurred expenses include an amount equal to their value according to the accounting records of the transferring foreign organization or foreign unincorporated structure on the date the taxpayer received them, but not exceeding their market value determined subject to Article 105.3 as at that date. [Textual paragraph added by Federal Law No. 67-FZ of March 26, 2022.]

[Paragraph 13.2 added by Federal Law No. 32-FZ of February 15, 2016; as amended by Federal Law No. 436-FZ of December 28, 2017.]

13.3. When a declarant taxpayer disposes of or redeems securities received by their beneficial owner from their nominee holder, and both the securities and nominee holder are specified in a special declaration submitted under Federal Law No. 140-FZ of June 8, 2015, “On Voluntary Declaration by Individuals of Assets and Bank Accounts or Deposits and on Amendments to Certain Legislative Acts of the Russian Federation,” actually incurred expenses include their documented value according to the transferring party’s accounting records on the transfer date, but not exceeding their market value on the receipt date determined subject to Article 105.3. [Paragraph 13.3 added by Federal Law No. 34-FZ of February 19, 2018.]

13.4. Upon disposal and/or other alienation, including redemption, of securities and/or derivative financial instruments received upon liquidation of an organization, other than the cases specified in paragraph 13.2, or upon the taxpayer’s withdrawal or departure from an organization, the taxpayer’s acquisition expenses for them are their full value required to be taken into account in determining, for tax purposes, the taxpayer’s income received in connection with the liquidation, withdrawal or departure. [Paragraph 13.4 added by Federal Law No. 424-FZ of November 27, 2018.]

13.5. When a taxpayer that is a shareholder, member, unitholder, founder or controlling person of a foreign organization, or controlling person of a foreign unincorporated structure, disposes of or redeems shares or depositary receipts for shares acquired into ownership, including without consideration or for partial payment, from that foreign organization or structure, including upon its liquidation or termination, and restrictive measures had been imposed on the taxpayer as at the acquisition date, actually incurred expenses equal:

This paragraph applies provided the relevant shares or depositary receipts for shares belonged to the foreign organization or foreign unincorporated structure on the date restrictive measures were imposed on the taxpayer; income from the taxpayer’s acquisition of them was exempt under Article 217(60.1); and, on that date, the taxpayer participated directly and/or indirectly in the organization issuing the shares, or shares to which the depositary receipts relate, with an aggregate direct and/or indirect participation interest of at least 25 percent.

[Paragraph 13.5 added by Federal Law No. 490-FZ of December 25, 2018.]

14. For purposes of this Article, the tax base for transactions in securities and derivative financial instruments is the positive financial result for the corresponding set of transactions, calculated for the tax period under paragraphs 6-13.2. [As amended by Federal Laws No. 32-FZ of February 15, 2016, and No. 242-FZ of July 3, 2016.]

The tax base for each set of transactions specified in paragraph 1(1)-(4) is determined separately subject to this Article. [As amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 327-FZ of November 28, 2015.]

The tax base for transactions in securities not traded on an organized securities market may be reduced by a loss on transactions in digital financial assets and/or digital rights that simultaneously comprise digital financial assets and utility digital rights, calculated under Article 214.11(6). [Textual paragraph added by Federal Law No. 324-FZ of July 14, 2022.]

15. A loss on transactions in securities traded on an organized securities market during the tax period reduces the tax base for transactions in derivative financial instruments traded on an organized market whose underlying assets are securities, stock indexes or other derivative financial instruments whose underlying assets are securities or stock indexes. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

After a loss on transactions in securities traded on an organized securities market during the tax period has reduced the tax base for transactions in derivative financial instruments traded on an organized market whose underlying assets are securities, stock indexes or other derivative financial instruments whose underlying assets are securities or stock indexes, the remaining loss is accounted for under paragraph 16 and Article 220.1 within the tax base for transactions in securities traded on an organized securities market. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

After a loss on transactions during the tax period in derivative financial instruments traded on an organized market whose underlying assets are securities, stock indexes or other derivative financial instruments whose underlying assets are securities or stock indexes has reduced the tax base for transactions in derivative financial instruments traded on an organized market, the remaining loss reduces the tax base for transactions in securities traded on an organized securities market. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

After that loss has reduced both the tax base for transactions in derivative financial instruments traded on an organized market and the tax base for transactions in securities traded on an organized securities market, the remaining loss is accounted for under paragraph 16 and Article 220.1 within the tax base for transactions in derivative financial instruments traded on an organized market. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

A loss on transactions during the tax period in derivative financial instruments traded on an organized market whose underlying assets are not securities, stock indexes or other derivative financial instruments whose underlying assets are securities or stock indexes reduces the tax base for transactions in derivative financial instruments traded on an organized market. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

After that loss has reduced the tax base for transactions in derivative financial instruments traded on an organized market, the remaining loss is accounted for under paragraph 16 and Article 220.1 within the tax base for transactions in derivative financial instruments traded on an organized market. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

If, during a tax period, the taxpayer incurs both a loss on the aggregate transactions in securities traded on an organized securities market and a loss on the aggregate transactions in derivative financial instruments traded on an organized market, the losses are accounted for separately under paragraph 16 and Article 220.1. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

This paragraph applies when the tax base is determined at the end of the tax period and also when, before the end of that period, the taxpayer’s last agreement with a person acting as tax agent under this Article terminates. [As amended by Federal Law No. 395-FZ of December 28, 2010.]

[Textual paragraph repealed by Federal Law No. 395-FZ of December 28, 2010.]

16. Taxpayers that incurred losses in preceding tax periods from transactions in securities traded on an organized securities market or from transactions in derivative financial instruments traded on an organized market may reduce the tax base in the current period for the corresponding transactions by all or part of the relevant loss, thereby carrying the loss forward. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

The tax base for the current tax period is determined subject to this Article and Article 220.1.

Losses from transactions in securities traded on an organized securities market that are carried forward reduce the tax base for those transactions in the corresponding future tax periods.

Losses from transactions in derivative financial instruments traded on an organized market that are carried forward reduce the tax base for those transactions in the corresponding future tax periods. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Losses from transactions in securities not traded on an organized securities market and derivative financial instruments not traded on an organized market may not be carried forward. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

The taxpayer may carry a loss forward for the ten years following the tax period in which it was incurred.

The taxpayer may carry to the current tax period losses incurred in preceding tax periods. A loss not carried to the immediately following year may be carried in whole or in part to any of the following nine years, subject to this paragraph.

If the taxpayer incurred losses in more than one tax period, they are carried forward in the order in which they were incurred.

The taxpayer must retain documents evidencing the amount of a loss throughout the period in which previously incurred losses are used to reduce the current-period tax base.

The taxpayer accounts for losses under Article 220.1 when submitting a tax return to the tax authority at the end of the tax period.

The taxpayer may carry forward losses from transactions in the investment units specified in the eighth textual paragraph of paragraph 12 under the procedure established by this Chapter for securities traded on an organized securities market. [Textual paragraph added by Federal Law No. 8-FZ of February 14, 2024.]

17. The tax base for transactions in securities and derivative financial instruments conducted by a trustee is determined under paragraphs 6-15 subject to this paragraph. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Amounts paid to the trustee under the fiduciary-management agreement as remuneration and reimbursement of expenses incurred on transactions in securities or derivative financial instruments are expenses reducing income from the corresponding transactions. If the settlor is not the beneficiary under the agreement, those expenses are taken into account in determining only the beneficiary’s financial result. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

If the fiduciary-management agreement provides for several beneficiaries, income from transactions in securities and/or derivative financial instruments conducted by the trustee for a beneficiary is allocated among them under the agreement. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

If fiduciary management involves transactions in securities traded and/or not traded on an organized securities market and/or derivative financial instruments traded and/or not traded on an organized market, or produces other types of income, including dividends and interest, the tax base is determined separately for transactions in securities traded or not traded on an organized securities market, transactions in derivative financial instruments traded or not traded on an organized market, and each other type of income, subject to this Article. Expenses that cannot be attributed directly to reducing income from one of those security or derivative categories or from the corresponding type of income are allocated in proportion to each type’s share of income. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

A negative financial result from individual transactions in securities conducted by the trustee during the tax period reduces the financial result for the corresponding aggregate transactions. The financial result is determined separately for transactions in securities traded on an organized securities market and transactions in securities not so traded.

A negative financial result from individual transactions in derivative financial instruments conducted by the trustee during the tax period reduces the financial result for the corresponding aggregate transactions. The financial result is determined separately for instruments traded on an organized market and instruments not so traded. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

[Textual paragraph repealed by Federal Law No. 306-FZ of November 2, 2013.]

18. [Repealed by Federal Law No. 306-FZ of November 2, 2013.]

19. Special rules for determining the tax base for repurchase-agreement transactions in securities and securities-lending transactions are established by Articles 214.3 and 214.4, respectively.

Special rules for determining the tax base and accounting for losses on transactions recorded in an individual investment account opened under the Federal Law “On the Securities Market” (hereinafter in this Chapter, an individual investment account) are established by Article 214.9. [Textual paragraph added by Federal Law No. 327-FZ of November 28, 2015.]

20. Unless this Article or Article 226.1 provides otherwise, the tax agent determines the tax base for transactions in securities, derivative financial instruments, repurchase agreements in securities and securities-lending transactions at the end of the tax period. [Paragraph 20 added by Federal Law No. 420-FZ of December 28, 2013; as amended by Federal Laws No. 327-FZ of November 28, 2015, and No. 242-FZ of July 3, 2016.]

[Article added by Federal Law No. 71-FZ of May 30, 2001; as amended by Federal Law No. 281-FZ of November 25, 2009.]

Article 214.2. Special Rules for Determining the Tax Base on Income in the Form of Interest on Deposits and Account Balances with Banks Located in the Russian Federation

1. For income in the form of interest received on deposits and account balances with banks located in the Russian Federation, the tax authority determines the tax base as the excess of the interest income received by the taxpayer during the tax period on all deposits and account balances with those banks over an amount calculated as one million rubles multiplied by the maximum Bank of Russia key rate among the rates in effect on the first day of each month in that tax period, subject to this Article. [As amended by Federal Law No. 67-FZ of March 26, 2022.]

If, for a tax period, the amount calculated as one million rubles multiplied by that maximum key rate exceeds the interest income received by the taxpayer during the tax period on all deposits and account balances included in the tax base under this paragraph, the excess may reduce, down to zero, the tax base determined under this paragraph in following tax periods in which the taxpayer receives interest accrued for that tax period on deposits whose contractual term at opening exceeded 15 months and on which interest is paid at the end of the term. If the taxpayer received no interest income included in the tax base during the tax period, or if that income was exempt, the excess equals one million rubles multiplied by the maximum Bank of Russia key rate among the rates in effect on the first day of each month in that period. [Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

That excess is taken into account in following tax periods within the interest received in those periods that accrued for the tax period in which the excess arose, and is reduced by that interest. The excess arising for the earliest tax period is used first. [Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

The tax base excludes interest on ruble-denominated deposits and account balances with banks located in the Russian Federation whose interest rate did not exceed 1 percent per annum throughout the tax period, and interest on escrow accounts.

This paragraph also applies to interest on deposits and account balances with the Bank of Russia. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

2. If the income specified in paragraph 1 is denominated in a foreign currency, it is converted into rubles at the Bank of Russia official exchange rate on the date the income is actually received.

3. At the end of the tax period, the tax authority calculates the tax on the basis of information submitted under paragraph 4 by banks, the Bank of Russia and the State Corporation Deposit Insurance Agency. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

4. No later than February 1 of the year following the reporting tax period, a bank, the Bank of Russia, or the State Corporation Deposit Insurance Agency in respect of banks for which it exercises the functions of a provisional administration or the powers of a receiver or liquidator must submit electronically to the tax authority at its location information on interest paid during the tax period to each individual, including a breakdown by the years for which it accrued. The information excludes interest on ruble-denominated deposits and account balances whose rate did not exceed 1 percent per annum throughout the tax period and interest on escrow accounts. [As amended by Federal Laws No. 305-FZ of July 2, 2021, No. 435-FZ of November 4, 2022, No. 389-FZ of July 31, 2023, and No. 259-FZ of August 8, 2024.]

That breakdown applies to interest income on deposits whose contractual term at opening exceeded 15 months and on which interest is paid at the end of the term. [Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

If, after information under this Article has been submitted, a deposit agreement is terminated early and the taxpayer returns to the bank all or part of the interest actually paid, or any indicator in previously submitted information changes, the bank must submit electronically to the tax authority at its location corrected information on the interest actually paid for the relevant tax periods no later than one month after termination or the change. [Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

The federal executive authority empowered to exercise control and supervision over taxes and levies approves the form, format and submission procedure for the information specified in this paragraph. [As amended by Federal Law No. 305-FZ of July 2, 2021.]

[Article 214.2 added by Federal Law No. 216-FZ of July 24, 2007; as amended by Federal Law No. 102-FZ of April 1, 2020.]

Article 214.2.1. Special Rules for Determining the Tax Base on Income in the Form of Payments for the Use of Funds of Members or Unitholders of a Credit Consumer Cooperative and Interest for the Use by an Agricultural Credit Consumer Cooperative of Funds Raised as Loans from Its Members or Associate Members

1. For income in the form of payments for the use of funds of members or unitholders of a credit consumer cooperative, and interest for the use by an agricultural credit consumer cooperative of funds raised as loans from its members or associate members, the tax base is the excess of the contractual payment or interest accrued over an amount calculated by reference to the Bank of Russia refinancing rate in effect during the accrual period plus five percentage points. [As amended by Federal Law No. 320-FZ of November 23, 2015.]

2. Income is excluded from the tax base if the rate used to calculate the payment for use of the funds of members or unitholders, or the interest for use by an agricultural credit consumer cooperative of funds raised as loans from members or associate members, did not exceed the Bank of Russia refinancing rate plus five percentage points when the agreement was concluded or extended, provided the contractual rate did not increase during the accrual period and no more than three years have elapsed since it exceeded the refinancing rate plus five percentage points. [Paragraph 2 added by Federal Law No. 320-FZ of November 23, 2015.]

3. For that payment or interest accrued from December 15, 2014, through December 31, 2015, the refinancing rate is increased by ten percentage points when determining the tax base. [Paragraph 3 added by Federal Law No. 320-FZ of November 23, 2015.]

4. The tax agent calculates, withholds and remits tax on income whose tax base is determined under this Article. [Paragraph 4 added by Federal Law No. 320-FZ of November 23, 2015.]

[Article 214.2.1 added by Federal Law No. 207-FZ of July 27, 2010.]

Article 214.3. Special Rules for Determining the Tax Base for Repurchase-Agreement Transactions in Securities

1. The tax base for repurchase-agreement transactions in securities is determined under this Article.

2. For purposes of this Chapter, repurchase-agreement transactions in securities are transactions meeting Article 282(1), first textual paragraph.

For purposes of this Article, the second leg of a repurchase agreement, including one whose second leg is payable on demand, must be performed no later than one year after the contractual performance date for the first leg.

The performance dates of the first and second legs are the dates on which the participants actually perform their obligations under the respective legs.

For both legs, the actual disposal or acquisition price of the security applies irrespective of its market or estimated price. The prices for both legs include accrued interest or coupon income as at the performance date of each leg.

The second leg is treated as improperly performed or unperformed if, after its performance deadline, the obligation under it remains wholly or partly unperformed. For a second leg payable on demand, the same applies after one year from the performance date for the first leg. [As amended by Federal Law No. 330-FZ of November 21, 2011.]

If the second leg is improperly performed or unperformed, or the repurchase agreement is terminated early, the participants account for income from disposal and acquisition expenses for the securities under the first leg in accordance with Article 214.1 unless this Article provides otherwise. They do so on the contractual performance date for the second leg or the date the agreement is terminated early by the parties. Disposal income and acquisition expenses are determined by reference to the securities’ market value on the date title passed under the first leg. [As amended by Federal Law No. 330-FZ of November 21, 2011.]

For purposes of this Article, market value is determined under Article 212(4). [As amended by Federal Law No. 330-FZ of November 21, 2011.]

A repurchase agreement does not change, for purposes of taxation upon subsequent disposal after reacquisition under the second leg, the securities’ acquisition price or accrued interest or coupon income as at performance of the first leg. No tax base is determined under Article 214.1 upon disposal of securities under either leg.

Performance or termination of obligations under a repurchase agreement by setoff of reciprocal homogeneous claims does not change the tax treatment established by this Article. Claims are homogeneous if they require transfer of securities of the same issuer, class and category or type, carrying the same scope of rights, or of the same unit investment fund in the case of investment units, or payment of money in the same currency. [As amended by Federal Law No. 330-FZ of November 21, 2011.]

Conversion of the securities between the performance dates of the two legs, including through a split, consolidation or change in nominal value; cancellation of the individual number or code of an additional issue; or a change in the individual state registration number of the issue, individual number or code of an additional issue, or individual identification number of the securities does not change the tax treatment of the repurchase agreement under this Article.

This Article applies to the taxpayer’s repurchase-agreement transactions conducted for the taxpayer’s account by commission agents, attorneys, agents or trustees, including through an organizer of trading on the securities market or stock-exchange trading, under the relevant civil-law agreements. [Textual paragraph added by Federal Law No. 330-FZ of November 21, 2011.]

3. If, before performance of the second leg, the seller under the first leg transfers to the buyer under the first leg other securities in exchange for the securities transferred under the first leg or securities into which they were converted, the tax base for transactions in the securities transferred or received under the first leg and the securities transferred or received in the exchange is determined under Article 214.1 as for purchases and sales of securities.

The seller under the first leg recognizes:

The buyer under the first leg recognizes:

For purposes of this Article, a loss is a negative financial result determined under Article 214.1(12).

4. For the seller under the first leg, the difference between the acquisition price of the securities under the second leg and their disposal price under the first leg is:

[Textual paragraph repealed by Federal Law No. 338-FZ of November 28, 2011.]

5. For the buyer under the first leg, the difference between the disposal price of the securities under the second leg and their acquisition price under the first leg is:

[Textual paragraph repealed by Federal Law No. 338-FZ of November 28, 2011.]

6. The tax base for repurchase agreements is the aggregate loan-interest income received under such transactions during the tax period less the aggregate loan-interest expense paid during that period.

For tax purposes, that expense is recognized within amounts calculated by reference to the Bank of Russia refinancing rate in effect on the interest-payment date multiplied by 1.8 for ruble-denominated expenses and by 0.8 for foreign-currency-denominated expenses.

Exchange, brokerage and depositary commissions connected with repurchase agreements reduce the tax base after the limits in the second textual paragraph are applied.

If expenses recognized under the second and third textual paragraphs exceed the income specified in this paragraph, the tax base for repurchase agreements for the tax period is zero.

The excess expense is treated as the taxpayer’s loss on repurchase agreements.

That loss reduces income from transactions in securities traded on an organized securities market and securities not so traded in the proportion represented by the value of securities in each category that are the subject of repurchase agreements in the total value of securities that are the subject of repurchase agreements.

The value used for that proportion is determined by reference to the actual value of securities under the second legs of repurchase agreements properly performed during the tax period.

[Paragraph 6 as recast by Federal Law No. 330-FZ of November 21, 2011.]

7. Payments on securities to which the buyer under the first leg becomes entitled between performance of the two legs may reduce the money payable by the seller under the first leg upon subsequent reacquisition under the second leg, or may be remitted by the buyer to the seller under the agreement. In either case, the payments are not income of the buyer under the first leg and are included in the seller’s income.

Interest or coupon income is taken into account in calculating the seller’s tax base subject to Article 214.1 and is not included in the buyer’s tax base for interest or coupon income on the securities that are the subject of the repurchase agreement.

That income is taxed at the rates established by Article 224 subject to Article 217(25). [As amended by Federal Law No. 330-FZ of November 21, 2011.]

This paragraph does not apply to a seller under the first leg if the securities sold were received under another repurchase agreement or a securities-lending transaction.

8. If the issuer makes a coupon payment or partial repayment of the securities’ nominal value between performance of the two legs, the payments change the disposal or acquisition price under the second leg used in calculating income or expenses under paragraphs 4 and 5 if the agreement so provides.

If the repurchase agreement does not provide for coupon payments or partial repayments of nominal value to be taken into account in calculating the disposal or acquisition price under the second leg, they do not affect the income or expenses determined under paragraphs 4 and 5.

9. If the repurchase agreement provides for settlements between the participants, by transfer of money and/or securities, between performance of the two legs when the price of the securities that are the subject of the agreement changes or in other contractual cases, those settlements change the disposal or acquisition price under the second leg used to calculate income or expenses under paragraphs 4 and 5 unless the agreement provides otherwise.

Receipt or transfer of money or securities by the participants in those circumstances does not require adjustment of the interest income or expenses determined under paragraphs 4 and 5.

10. For purposes of this Article, income is received and expenses are incurred on a repurchase-agreement transaction on the date the participants actually perform or terminate their obligations under the second leg, subject to paragraphs 4 and 5.

11. If the second leg is improperly performed, a contractual procedure for settling reciprocal claims may be applied.

The settlement procedure for improper performance or nonperformance of the second leg must require the parties to complete settlement under the repurchase agreement within 30 calendar days after the second-leg performance deadline.

Where a contractual settlement procedure meeting this paragraph is performed, the tax base is determined as follows:

Income and expenses from purchases and sales of securities are accounted for under Articles 212 and 214.1, and market value is determined under Article 212(4). [As amended by Federal Law No. 330-FZ of November 21, 2011.]

Where clearing participation certificates are the subject of the repurchase agreement, special rules for determining the tax base upon settlement of reciprocal claims following improper performance or nonperformance of the second leg are established by paragraph 11.1. [Textual paragraph added by Federal Law No. 326-FZ of November 28, 2015.]

11.1. Where clearing participation certificates are the subject of the repurchase agreement, the paragraph 11 procedure for determining the tax base upon settlement of reciprocal claims following improper performance or nonperformance of the second leg applies subject to the following:

  1. the market value of the clearing participation certificates is determined by reference to their nominal value established by the clearing organization that issued them under Federal Law No. 7-FZ of February 7, 2011, “On Clearing and Clearing Activity”; and
  2. in determining income or loss from disposal of clearing participation certificates not repurchased under the second leg, the seller’s expenses under the first leg equal the nominal value established for those certificates by the clearing organization that issued them under Federal Law No. 7-FZ of February 7, 2011, “On Clearing and Clearing Activity.”

[Paragraph 11.1 added by Federal Law No. 326-FZ of November 28, 2015.]

12. For purposes of this Article, opening a short position in securities that are the subject of a repurchase agreement and are held by the buyer under the first leg means the taxpayer’s disposal of a security while having an obligation to return securities received under that leg.

None of the following opens a short position:

A short position is opened only if the buyer under the first leg owns no securities of the same issue or additional issue, or investment units of the same unit investment fund, whose disposal would not open that short position.

13. A short position is closed by acquiring securities of the same issue or additional issue, or investment units of the same unit investment fund, other than through a repurchase agreement, securities-lending agreement or receipt on a returnable basis under the conditions specified in paragraph 8.

A short position is closed before the buyer under the first leg acquires securities of the same issue or additional issue, or investment units of the same unit investment fund, whose subsequent immediate alienation would not open a short position. If acquisitions and disposals or other alienations occur on the same day, the short position is closed at the end of that day only to the extent the number acquired exceeds the number disposed of.

The short position opened first is closed first under the FIFO method.

[Paragraph 13 as recast by Federal Law No. 330-FZ of November 21, 2011.]

14. The tax base for transactions connected with opening a short position is determined subject to this paragraph. [As amended by Federal Law No. 279-FZ of December 29, 2012.]

The taxpayer’s income or expenses upon disposing of, acquiring or otherwise alienating a security when opening or closing a short position are accounted for under Article 214.1 on the short-position closing date.

If a short position is opened in securities on which interest or coupon income accrues, the taxpayer opening it recognizes interest or coupon expense equal to accrued interest or coupon income as at the closing date, including interest or coupon income paid by the issuer between opening and closing, less accrued interest or coupon income as at the opening date. The expense is recognized on the closing date.

The financial result from transactions connected with opening or closing a short position is taken into account in determining the tax base for the following transactions: [Textual paragraph added by Federal Law No. 279-FZ of December 29, 2012.]

[Paragraph 14 as recast by Federal Law No. 330-FZ of November 21, 2011.]

15. [Repealed by Federal Law No. 330-FZ of November 21, 2011.]

[Article 214.3 added by Federal Law No. 281-FZ of November 25, 2009.]

Article 214.4. Special Rules for Determining the Tax Base for Securities-Lending Transactions

1. The tax base for securities-lending transactions is determined under this Article.

2. Securities are lent under a loan agreement concluded in accordance with Russian Federation legislation or the legislation of foreign states and meeting the conditions in this paragraph (also referred to in this Article as a loan agreement).

The tax-base procedure established by this Article applies to securities-lending transactions conducted for the taxpayer’s account by an agent, commission agent, attorney or trustee acting under a civil-law agreement, including through an organizer of trading on the securities market or a stock exchange.

For purposes of this Chapter, an agreement for a loan made or received in securities must provide for interest to be paid in money.

The agreement establishes the interest rate or the procedure for determining it. For calculating interest, the value of the securities transferred under the agreement, including an agreement for margin transactions, equals their market price on the agreement date or, if there is no market price, their estimated price.

For purposes of this Article, a security’s market price and estimated price are determined respectively under Article 280. [As amended by Federal Law No. 420-FZ of December 28, 2013.]

Where the agreement so provides, the value of securities transferred by a broker to a client under a loan agreement may also be determined, including periodically, under the Bank of Russia rules for valuing a broker client’s collateral for loans supplied. The value is determined by reference to the latest price calculated under those rules on a trading day determined under the stock exchange’s documents. [As amended by Federal Law No. 251-FZ of July 23, 2013.]

The date on which a loan is made or returned is the date the borrower or lender, respectively, actually receives the securities.

For purposes of this Chapter, the term of a loan agreement made or received in securities may not exceed one year.

3. A securities-lending transaction is treated as improperly performed or unperformed if:

In those cases, the participants account for income from disposal and acquisition expenses for the loaned securities under Article 214.1 unless this Article provides otherwise. They account for that income and expense as at the loan date by reference to market prices or, if no market prices exist, estimated prices.

4. When securities are lent and returned, the lender determines no tax base under Article 214.1 except as provided by this Article. The lender recognizes the acquisition expenses for the lent securities upon their subsequent disposal after return, subject to Article 214.1.

5. Interest received by the lender under the loan agreement is included in the taxpayer’s income from securities-lending transactions.

Interest paid by the borrower is recognized as expense within amounts calculated by reference to the Bank of Russia refinancing rate in effect on the interest-payment date multiplied by 1.1 for ruble-denominated interest and by reference to 9 percent for foreign-currency-denominated interest.

Interest expense paid under the loan agreement reduces income from securities-lending transactions and income from transactions in securities obtained under loan agreements, including purchases and sales under paragraph 8 and repurchase agreements in those securities.

The tax base for securities-lending transactions is the aggregate interest income received during the tax period under agreements in which the taxpayer is the lender, less the aggregate interest expense paid during that period under agreements in which the taxpayer is the borrower, subject to the second textual paragraph.

If the expense determined subject to the second textual paragraph exceeds that income, the tax base for securities-lending transactions for the tax period is zero.

The excess expense reduces the taxpayer’s income during the same tax period from transactions in securities traded on an organized securities market and securities not so traded, in the proportion represented by the value of the loaned securities in each category in the total value of securities that are the subject of lending transactions. The securities’ value for that proportion is determined under Article 280. [As amended by Federal Law No. 420-FZ of December 28, 2013.]

6. Payments made by the issuer on securities during the loan term may increase the money payable by the borrower to the lender or may be remitted by the borrower to the lender under the loan agreement. They are not income of the borrower and are included in the lender’s income.

Interest or coupon income is taken into account in calculating the lender’s tax base subject to Article 214.1 and is not included in the borrower’s tax base for interest or coupon income on the loaned securities.

That income is taxed at the rates established by Article 224.

This paragraph does not apply to a lender if the securities were received under another loan agreement.

7. If a securities-lending transaction is improperly performed or unperformed, a contractual procedure for settling reciprocal claims may be applied.

The settlement procedure must require the parties to complete settlement under the loan agreement within 30 calendar days after the loan-return deadline.

Where a contractual settlement procedure meeting this paragraph is performed, the tax base is determined as follows:

Income and expenses from purchases and sales of securities are accounted for under Article 214.1.

8. Securities received under a loan agreement may be disposed of only if the borrower owns no securities of the same issue or additional issue, or investment units of the same unit investment fund.

Income from disposing of loaned securities is accounted for under Article 214.1 subject to paragraph 5, and is recognized for tax purposes when the securities are reacquired.

Expenses on reacquiring the securities and expenses connected with acquiring and disposing of the corresponding securities are recognized under Article 214.1 when the securities are reacquired.

Upon reacquisition, expenses for the securities disposed of first are recognized first under the FIFO method.

9. Conversion of the loaned securities before the return deadline, including through a split, consolidation or change in nominal value; cancellation of the individual number or code of an additional issue; or a change in the individual state registration number of the issue, individual number or code of an additional issue, or individual identification number of the securities does not change the tax treatment established by this Article.

10. Income connected with repurchase agreements in securities that are the subject of lending transactions is accounted for under Article 214.3.

[Article 214.4 added by Federal Law No. 281-FZ of November 25, 2009.]

Article 214.5. Special Rules for Determining the Tax Base on Income Received by Parties to an Investment Partnership

1. Individuals that are parties to an investment-partnership agreement determine the tax base on income from participation in the investment partnership and pay tax under this Chapter.

2. Taxpayers determine that tax base on the basis of information on the investment partnership’s income and losses supplied by the party to the investment-partnership agreement that is the managing partner responsible for tax accounting.

3. The tax base is determined separately for the following transactions conducted within the investment partnership:

  1. securities traded on an organized securities market;
  2. securities not traded on an organized securities market;
  3. derivative financial instruments not traded on an organized market; [As amended by Federal Law No. 242-FZ of July 3, 2016.]
  4. participation interests in the authorized capital of organizations; and
  5. other transactions of the investment partnership.

4. Unless this Article provides otherwise, the tax base on income from participation in an investment partnership is determined separately from the tax base on income from the transactions specified in Article 214.1.

5. Taxpayers account for dividends on securities and participation interests in the authorized capital of organizations acquired through the investment partnership under Article 214.

6. Amounts corresponding to the taxpayer’s share of expenses incurred by the managing partner in the interests of all partners in conducting their common affairs reduce income from the transactions specified in paragraph 3 in proportion to the income from the respective transactions.

The taxpayer’s share of those expenses is determined according to the taxpayer’s participation interest in the investment partnership’s profit established by the agreement.

If the expenses are paid from funds in the investment partnership’s account, the taxpayer determines the relevant amount on the basis of information supplied by the party to the agreement that is the managing partner responsible for tax accounting (hereinafter in this Article, the managing partner responsible for tax accounting).

7. The taxpayer’s expenses on remuneration paid to managing partners for conducting the partners’ common affairs reduce income from the paragraph 3 transactions in proportion to the income from the respective transactions.

If remuneration is paid from funds in the investment partnership’s account, the taxpayer determines the relevant expenses on the basis of information supplied by the managing partner responsible for tax accounting.

8. The tax base is the income from the paragraph 3 transactions less the expenses specified in paragraphs 6 and 7 and the losses on the respective transactions, including tax deductions determined under Article 220.2 when losses from participation in an investment partnership are carried forward, unless this Article provides otherwise.

If the resulting amount is negative, it is treated as the taxpayer’s loss from participation in the investment partnership on the respective transactions, and the tax base for those transactions is zero.

9. If a taxpayer participates in several investment partnerships, the taxpayer determines the tax base in aggregate for all of them, subject to paragraph 3.

This also applies to tax deductions determined under Article 220.2 when losses from participation in an investment partnership are carried forward.

10. Unless this Article provides otherwise, taxpayers that incurred losses in preceding tax periods from participation in an investment partnership on the paragraph 3 transactions may reduce the tax base in the current period for the respective transactions by all or part of the relevant loss, thereby carrying the loss forward.

The tax base for the current tax period is determined subject to this Article and Article 220.2.

Carried-forward losses on each of the following categories of investment-partnership transactions reduce the tax base for the same category in the corresponding future tax periods:

The taxpayer may carry a loss forward for the ten years following the tax period in which it was incurred.

The taxpayer may carry to the current tax period losses incurred in preceding tax periods. A loss not carried to the immediately following year may be carried in whole or in part to any of the following nine years, subject to this paragraph.

If the taxpayer incurred losses in more than one tax period, they are carried forward in the order in which they were incurred.

The taxpayer must retain documents evidencing the amount of a loss throughout the period in which previously incurred losses are used to reduce the current-period tax base.

The taxpayer accounts for losses under Article 220.2 when submitting a tax return to the tax authority at the end of the tax period.

11. For tax purposes, taxpayers may not recognize losses from participation in an investment partnership incurred in the tax period in which they joined an investment-partnership agreement previously concluded by other parties, including through assignment by another person of rights and obligations under the agreement.

12. When a taxpayer withdraws from an investment partnership through assignment of rights and obligations under the agreement or separation of a share from property jointly owned by the partners, the tax base is the income received upon withdrawal less the taxpayer’s contribution to the investment partnership paid by that time and/or the amounts paid to acquire rights and obligations under the agreement.

If the taxpayer receives income upon withdrawal in the form of property and/or property rights that were jointly owned by the partners, the income amount is determined according to the investment partnership’s tax records. Upon return of property and/or property rights to parties to the agreement, a negative difference between the value of the returned property or rights and the value at which they were previously transferred under the agreement is not treated as a loss for tax purposes.

If the amount calculated under this paragraph is negative, it is treated as the taxpayer’s loss upon withdrawal and the tax base is zero.

That loss is taken into account in determining the tax base for the transactions specified in Article 214.1(1)(2).

13. When an investment-partnership agreement is rescinded or terminates, the tax base includes income from the paragraph 3 transactions conducted by the partnership during the tax period in which the agreement ceased to have effect, but excludes income received by the taxpayer upon rescission or termination.

In determining the tax base, income from the paragraph 3 transactions is reduced by the expenses specified in paragraphs 6 and 7, but not by the taxpayer’s contribution to the partners’ common affairs.

If the amount calculated for one or more of the paragraph 3 income categories is negative, it is treated as the taxpayer’s loss upon rescission or termination and the tax base is zero.

The taxpayer accounts for those losses under paragraph 9 and/or carries them forward under paragraph 10 and Article 220.2.

A negative difference between the value of property and/or property rights transferred to the taxpayer upon rescission or termination and the value at which they were previously transferred under the agreement is not treated as the taxpayer’s loss.

14. If an issuer underwithholds tax from interest, coupon or discount income of individuals who are Russian Federation tax residents on securities acquired through participation in an investment-partnership agreement, the managing partner responsible for tax accounting is the tax agent.

[Article 214.5 added by Federal Law No. 336-FZ of November 28, 2011.]

Article 214.6. Special Rules for Calculating and Paying Tax on Income from Government Securities, Municipal Securities and Issue-Grade Securities Issued by Russian Organizations and Paid to Foreign Organizations Acting in the Interests of Third Parties

1. A depositary recognized as a tax agent under Article 226.1(2)(7) calculates, withholds and pays tax subject to this Article.

2. When income is paid on securities recorded in the custody account of a foreign nominee holder, the tax agent calculates and withholds tax on the basis of:

  1. aggregate information on individuals exercising rights under the securities; and
  2. aggregate information on persons in whose interests a trustee exercises rights under securities of a Russian organization, provided the trustee is not acting in the interests of a foreign investment fund or investment company classified as a collective-investment scheme under its personal law.

3. When income is paid on securities recorded in a custody account for depositary programs, the tax agent calculates and withholds tax on the basis of:

  1. aggregate information on persons exercising rights under securities of a foreign issuer that certify rights to securities of a Russian organization; and
  2. aggregate information on persons in whose interests a trustee exercises rights under those foreign-issuer securities, provided the trustee is not acting in the interests of a foreign investment fund or investment company classified as a collective-investment scheme under its personal law.

4. When income is paid on securities recorded in the custody account of a foreign authorized holder that was not opened in the interests of such a foreign collective-investment fund or investment company, the tax agent calculates and withholds tax on the basis of aggregate information on persons in whose interests the holder performs fiduciary management of securities on income from which the organization is recognized as tax agent.

5. The aggregate information specified in paragraphs 2-4 must contain:

  1. for the persons specified in paragraphs 2(1) and 3(1), the number of securities of the Russian organization specified in Article 226.1(2)(7), and the number of foreign-issuer securities certifying rights to securities of the corresponding Russian organization, under which those persons exercise rights as at the date fixed by the decision to pay income on the securities; [As amended by Federal Law No. 366-FZ of November 24, 2014.] and
  2. for the persons specified in paragraphs 2(2), 3(2) and 4, the number of securities of the Russian organization specified in Article 226.1(2)(7), and the number of foreign-issuer securities certifying rights to securities of the corresponding Russian organization under which a trustee exercises rights in their interests as at that date. [As amended by Federal Law No. 366-FZ of November 24, 2014.]

6. Information on the number of securities under paragraph 5 is supplied to the tax agent identifying the states of tax residence of the individuals exercising, or in respect of whom rights are exercised under, the securities. For application of reduced rates or exemptions established by this Code or an international tax treaty of the Russian Federation, the information is supplied identifying:

  1. the states of tax residence of those individuals; and
  2. the provisions of this Code or the international tax treaty providing the reduced rate or exemption.

When dividends are paid on shares in an international holding company, the tax agent applies the rate established by Article 224(3), eighth textual paragraph, on the basis of documentary confirmation submitted by the company before payment that, on the date the international company, or organization specified in Article 24.2(1.1), decided to pay the dividends, it was both an international holding company and a public company and had also been a public company as at January 1, 2018. The international holding company issuing the securities and paying the dividends must provide the confirmation to the tax agent no later than five days after the date as at which persons entitled to the dividends are determined under the dividend decision, and in any event no later than the dividend-payment date, in the manner established by Article 275(5.1) and (5.2). [Textual paragraph added by Federal Law No. 490-FZ of December 25, 2018; as amended by Federal Laws No. 18-FZ of February 25, 2022, and No. 66-FZ of March 26, 2022.]

[Paragraph 6 as recast by Federal Law No. 326-FZ of November 28, 2015.]

7. Paragraph 2’s information requirements do not apply when income is paid on securities for which another depositary previously calculated and withheld tax, provided that depositary supplied the paying depositary with the relevant information on the withholding.

8. If the paragraph 5 information is not supplied to the tax agent in full in the manner, form and time limits established by this Article, the agent must calculate and pay tax on income from the relevant securities, or the portion for which information was not duly supplied, at the rates established by Article 224(3), second textual paragraph, or Article 224(6). This does not apply if the income is not taxable under this Code or an international treaty of the Russian Federation, is taxed at 0 percent, or this Code provides that the tax agent does not calculate and withhold tax from it. [As amended by Federal Laws No. 366-FZ of November 24, 2014, and No. 326-FZ of November 28, 2015.]

For dividends on shares in Russian organizations, the tax agent calculates and pays tax on the basis of the paragraph 5 aggregate information at the dividend rate established by this Code or an international tax treaty of the Russian Federation whose application does not depend on the participation interest in capital, amount invested in the organization’s capital or holding period for the shares. [As amended by Federal Laws No. 326-FZ of November 28, 2015, and No. 565-FZ of December 28, 2022.]

If paragraph 5 information is not supplied for dividend income on shares or participation interests in an international holding company that is a public company on the dividend-decision date and was a public company as at January 1, 2018, the income is taxed at the rate established by Article 224(1). This rule applies to income paid before January 1, 2029. [Textual paragraph added by Federal Law No. 490-FZ of December 25, 2018.]

9. The foreign nominee holder, foreign authorized holder or person for whom the depositary opened a custody account for depositary programs supplies the paragraph 5 aggregate information to the tax agent:

  1. for securities subject to mandatory centralized custody, no later than five days after the depositary providing that custody discloses information on transfer to its depositors of payments due on the securities; and
  2. for shares in Russian organizations, no later than seven days after the date as at which persons entitled to receive dividends are determined under the organization’s decision.

10. The tax agent must pay the calculated tax to the budget no later than the 28th day of the month following the month in which it was calculated. If corrected aggregate information under paragraph 5 is supplied before that deadline, the tax agent recalculates the tax and independently pays or refunds the previously withheld amount on the basis of that information. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

The tax agent may decline to recalculate previously withheld tax if corrected aggregate information is supplied less than five days before that deadline.

Tax recalculated under this paragraph is paid from tax on security payments withheld by the agent before recalculation and from funds of the persons specified in paragraph 9, in the manner established by the agreement between the agent and those persons.

11. Aggregate information under paragraph 5 supplied by a foreign organization acting in the interests of third parties must be supplied in one or more of the following forms, at the tax agent’s election:

  1. a paper document signed by an authorized person of the foreign organization;
  2. an electronic document signed with an enhanced qualified electronic signature or enhanced unqualified electronic signature under Federal Law No. 63-FZ of April 6, 2011, “On Electronic Signatures,” without submission of a paper document; or
  3. an electronic document transmitted through the SWIFT international financial telecommunications system, without submission of a paper document.

12. The tax agent determines which form or forms specified in paragraph 11 may be used to supply aggregate information to it and the conditions for their use.

13. The tax agent paying income on the securities specified in paragraph 1 calculates and pays tax under this Article on all income paid on discount bonds issued by Russian organizations.

[Textual paragraph repealed by Federal Law No. 565-FZ of December 28, 2022.]

14. A tax agent may not be made liable to calculate and pay tax on payments under this Article that it did not withhold because an organization acting in the interests of third parties supplied it with inaccurate and/or incomplete information and/or documents, or because that organization refused, upon request of the tax authority conducting a desk audit, field tax audit or tax monitoring, to supply information and/or documents requested under Article 214.8. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

Tax sanctions also do not apply to the tax agent in those cases.

15. A foreign nominee holder, foreign authorized holder and/or person for whom a custody account for depositary programs is opened may participate in relations with the tax agent under this Article independently or through an authorized representative under Article 26.

16. This Article does not apply to calculation and withholding of tax when income is paid on securities of foreign organizations, including securities admitted to placement and/or public circulation in the Russian Federation.

17. This Article also applies when income is paid on securities recorded by the registrar of shareholders of an international company in the personal account of a foreign nominee holder, foreign authorized holder, depositary programs or foreign registrar. The international company recognized as tax agent under Article 226.1(2)(3) calculates, withholds and pays tax on the basis of the corresponding aggregate information. [Paragraph 17 added by Federal Law No. 490-FZ of December 25, 2018.]

[Article 214.6 added by Federal Law No. 282-FZ of December 29, 2012; as amended by Federal Law No. 306-FZ of November 2, 2013.]

Article 214.7. Special Rules for Determining the Tax Base and Calculating and Paying Tax on Winnings from Gambling and Lotteries

[Heading as amended by Federal Law No. 325-FZ of September 29, 2019.]

1. For winnings from gambling conducted by a bookmaker or totalizator, the tax agent determines the tax base by reducing each winning received upon the gambling outcome by the stake or interactive stake that was a condition of participation. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

The tax agent calculates tax separately for each winning received by a participant in gambling conducted by a bookmaker or totalizator.

2. For lottery winnings of 15,000 rubles or more, the tax agent determines the tax base as the winning received upon the result of the drawing of all or part of the lottery prize fund under the lottery terms.

The tax agent calculates tax separately for each lottery winning.

3. For winnings from gambling conducted in casinos and slot-machine halls, the tax base is the positive difference, determined under this paragraph, between money received by the participant from gambling organizers and money paid by the participant to them during the tax period in exchange for gambling-establishment chips or tokens presented.

After the tax period, the tax authority determines the tax base and calculates the tax from data received from organizers of gambling in casinos and slot-machine halls under Russian Federation legislation on cash-register equipment.

Taxpayers receiving those winnings pay the tax no later than December 1 of the year following the tax period, on the basis of a tax-payment notice sent by the tax authority.

[Paragraph 3 added by Federal Law No. 325-FZ of September 29, 2019.]

[Article 214.7 added by Federal Law No. 198-FZ of July 23, 2013; as amended by Federal Law No. 354-FZ of November 27, 2017.]

Article 214.8. Requesting Documents Connected with Calculating and Paying Tax on Income from Government Securities, Municipal Securities and Issue-Grade Securities Issued by Russian Organizations and Paid to Foreign Organizations Acting in the Interests of Third Parties

1. When verifying a tax agent’s correct calculation and payment of tax under Article 214.6 during a desk audit, field tax audit and/or tax monitoring, the tax authorities may request the following documents under this Code: [As amended by Federal Law No. 470-FZ of December 29, 2020.]

  1. copies of identity documents of an individual who, as at the date fixed by the Russian organization’s decision to pay income on securities, exercised rights under securities of that organization or securities of a foreign organization certifying rights to shares in that Russian organization;
  2. copies of identity documents of an individual in whose interests a trustee exercised such rights as at that date;
  3. copies and originals of documents evidencing exercise by the individual of such rights as at that date, together with documents evidencing the individual’s tax residence;
  4. copies and originals of documents evidencing exercise by a trustee of such rights in the individual’s interests as at that date, together with documents evidencing the individual’s tax residence; and
  5. other documents evidencing correct calculation and payment of the tax, including documents evidencing the reliability of information supplied by foreign organizations acting in the interests of third parties.

2. A request for those documents is sent under Article 93 to the tax agent that calculated, withheld and paid the relevant tax. If the requested information and/or documents are unavailable, the tax agent requests them from the foreign organizations acting in the interests of third parties to which income on securities of Russian organizations was paid.

3. Documents requested under this Article must be supplied to the tax authority no later than three months after the tax agent receives the request.

The tax authority may extend that period by decision, but by no more than three months.

4. In cases provided by international treaties of the Russian Federation, the tax authorities may also request the paragraph 1 documents from the competent authority of a foreign state.

[Article 214.8 added by Federal Law No. 306-FZ of November 2, 2013.]

Article 214.9. Special Rules for Determining the Tax Base, Accounting for Losses, and Calculating and Paying Tax on Transactions Recorded in an Individual Investment Account

1. The tax base for transactions in securities and derivative financial instruments recorded in an individual investment account is the positive financial result determined under Article 214.1 subject to Articles 214.3 and 214.4, cumulatively for the aggregate corresponding transactions from commencement of the individual-investment-account agreement and subject to this Article (hereinafter in this Chapter, the financial result from transactions recorded in an individual investment account). [As amended by Federal Law No. 242-FZ of July 3, 2016.]

That financial result is the sum of the financial results determined under this Code for the corresponding transactions at the end of each tax period during the agreement and the financial result determined on the agreement-termination date, unless this Article provides otherwise. The financial result for each tax period is determined subject to the following.

A loss during the tax period from transactions in securities traded on an organized securities market and recorded in the individual investment account reduces the financial result from transactions recorded in the same account in derivative financial instruments traded on an organized market whose underlying assets are securities, stock indexes or other derivative financial instruments whose underlying assets are securities or stock indexes. [As amended by Federal Laws No. 242-FZ of July 3, 2016, and No. 58-FZ of March 23, 2024.]

After a loss during the tax period from transactions recorded in the account in derivative financial instruments in that underlying-asset category has reduced the financial result from transactions in derivative financial instruments traded on an organized market, the remaining loss reduces the financial result from transactions recorded in the same account in securities traded on an organized securities market. [As amended by Federal Laws No. 242-FZ of July 3, 2016, and No. 58-FZ of March 23, 2024.]

A loss during the tax period from transactions recorded in the account in derivative financial instruments traded on an organized market whose underlying assets are not securities, stock indexes or other derivative financial instruments whose underlying assets are securities or stock indexes reduces the financial result from transactions recorded in the same account in derivative financial instruments traded on an organized market. [As amended by Federal Laws No. 242-FZ of July 3, 2016, and No. 58-FZ of March 23, 2024.]

2. The financial result from transactions recorded in an individual investment account is determined separately from the financial result from other transactions and is not reduced by a negative financial result or loss from transactions not recorded in that account.

It is also determined separately from the financial result for another individual investment account, neither reduces nor is reduced by that other account’s financial result or loss, except for the terminated account specified in Article 226.1(9.1), second textual paragraph. [Textual paragraph added by Federal Law No. 58-FZ of March 23, 2024.]

Negative financial results or losses on the aggregate transactions recorded in the account at the end of each tax period during the agreement reduce positive financial results from the corresponding transactions in later and/or earlier tax periods. The tax agent calculating and paying tax on those transactions applies the reductions throughout the agreement term.

Unless this paragraph provides otherwise, a negative financial result or loss still unused to reduce positive results of future periods when the agreement ends is disregarded in determining the tax base. [As amended by Federal Law No. 58-FZ of March 23, 2024.]

3. The tax agent calculates, withholds and pays tax on income from transactions recorded in an individual investment account. It calculates the tax:

  1. on the date income, including in kind, is paid to the taxpayer other than into that individual investment account, by reference to the amount paid; [As amended by Federal Law No. 58-FZ of March 23, 2024.] or
  2. on the date the individual-investment-account agreement terminates, except where it terminates with transfer of all assets recorded in the account to another individual investment account opened for the same individual, including with the same tax agent.

3.1. For purposes of this Article, payment on the taxpayer’s instructions of money recorded in an individual investment account opened after January 1, 2024, to a medical organization or individual entrepreneur conducting medical activity for the expensive treatment specified in Article 219(1)(3), fifth textual paragraph, is not treated as payment of income to the taxpayer.

If tax cannot be withheld in whole or in part on a date specified in paragraph 3(1) or (2), the remainder is withheld through the day preceding the paragraph 4 payment date.

Tax agents must retain the documents needed to calculate, withhold and remit tax on income from transactions recorded in the account throughout the agreement term and for five years beginning with the year following its termination.

[Paragraph 3.1 added by Federal Law No. 58-FZ of March 23, 2024.]

4. The tax agent must pay the calculated tax to the budget no later than the 28th day of the month following the date specified in paragraph 3(1) or (2) on which the tax was calculated. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Article 214.9 added by Federal Law No. 327-FZ of November 28, 2015.]

Article 214.10. Specific Features of Determining the Tax Base and Calculating and Paying Tax on Income Derived from the Sale of Immovable Property and Income in the Form of an Item of Immovable Property Received as a Gift

1. The tax base for income derived from the sale of immovable property and for income in the form of an item of immovable property received as a gift is determined in accordance with this Code, taking into account the specific features provided for in this Article.

2. If a taxpayer's income from the sale of an item of immovable property is less than the cadastral value of that object recorded in the Unified State Register of Immovable Property and applicable as of January 1 of the year in which state registration of the transfer of title to the sold item of immovable property was effected (in the event that the item of immovable property was formed during the tax period, the cadastral value of that item of immovable property as determined on the date of its state cadastral registration), multiplied by the reduction coefficient of 0.7, the taxpayer's income from the sale of that item of immovable property is, for tax purposes, taken to equal the cadastral value of that item of immovable property multiplied by the reduction coefficient of 0.7.

If the cadastral value of the item of immovable property referred to in this paragraph is absent from the Unified State Register of Immovable Property as of January 1 of the year in which state registration of the transfer of title to that item of immovable property was effected, or has not been determined as of the date of its state cadastral registration (in the event that the item of immovable property was formed during the tax period), the provisions of this paragraph do not apply. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

3. If a taxpayer fails to fulfill the obligation to submit to the tax authority, within the prescribed period, a tax return in respect of income derived from the sale of immovable property, and a desk audit is conducted in accordance with the first textual paragraph of Article 88(1.2) of this Code, the tax authority, on the basis of the documents (information) in its possession concerning that taxpayer and the specified income, calculates the amount of tax payable by the taxpayer, taking into account the specific features provided for in this paragraph and in paragraphs 4 and 5 of this Article.

The amount of tax is calculated by the tax authority as the percentage share of the tax base corresponding to the tax rates established by Article 224 of this Code.

For income from the sale of immovable property subject to the tax rate established by Article 224(1.1) of this Code, the tax base is determined as the monetary expression of the specified income subject to taxation, reduced by the amount of expenses actually incurred and documented by the taxpayer in connection with the acquisition of that property as provided for in Article 220(2)(2) of this Code. If the tax authorities do not hold such documented expenses of the taxpayer, the income specified in this paragraph is reduced by the amount of expenses calculated on the basis of the transaction price that served as the basis for registration of title upon acquisition of that property, information on which was received by the tax authorities in accordance with Article 85(4) of this Code. In other cases, the income specified in this paragraph is reduced by the amount of the tax deductions provided for in Article 220(2)(1) of this Code. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

For income from the sale of immovable property subject to other tax rates, the tax base is determined as the monetary expression of such income subject to taxation. The tax deductions provided for in Article 220(2)(1) of this Code do not apply to such income.

For the purposes of this paragraph, income from the sale of immovable property is determined on the basis of the transaction price, information on which was received by the tax authority in accordance with Article 85 of this Code, taking into account the specific features provided for in paragraph 2 of this Article.

If the tax authority lacks information on the transaction price, or the transaction price is less than the cadastral value of that object recorded in the Unified State Register of Immovable Property and applicable as of January 1 of the year in which state registration of the transfer of title to the relevant item of immovable property was effected (in the event that the item of immovable property was formed during the tax period, the cadastral value of that item of immovable property as determined on the date of its state cadastral registration), multiplied by the reduction coefficient of 0.7, the taxpayer's income from the sale of the item of immovable property is taken to equal the cadastral value of that object multiplied by the reduction coefficient of 0.7.

4. When calculating, under paragraph 3 of this Article, tax on income derived from the sale of immovable property held in common ownership with defined shares, the amount of income received by the taxpayer is determined in proportion to the taxpayer's fractional ownership interest in such immovable property.

5. When calculating, under paragraph 3 of this Article, tax on income derived from the sale of immovable property held in undivided joint co-ownership, the amount of income received by each participant in the joint co-ownership is determined for all participants in the joint co-ownership in equal shares.

6. The amount of tax on income in the form of an item of immovable property received by way of gift is calculated by the tax authority as the percentage share of the tax base corresponding to the tax rates established by Article 224 of this Code.

For purposes of this paragraph, when determining the tax base, the taxpayer's income upon receiving an item of immovable property by way of gift is taken to equal the cadastral value of that object as entered in the Unified State Register of Immovable Property and applicable from January 1 of the year in which state registration of the transfer of ownership of the relevant item of immovable property was effected (where that item of immovable property was formed during the tax period, the cadastral value of that object as determined on the date of its state cadastral registration).

For purposes of this paragraph, upon receiving by way of gift a share in an item of immovable property, the taxpayer's income is taken to equal the corresponding fraction of the cadastral value of that object as entered in the Unified State Register of Immovable Property and applicable from January 1 of the year in which state registration of the transfer of ownership of the relevant item of immovable property was effected (where that item of immovable property was formed during the tax period, the corresponding fraction of the cadastral value of that object as determined on the date of its state cadastral registration).

If a taxpayer fails to fulfill the obligation to submit to the tax authority, within the prescribed period, a tax return in respect of income received as a result of an item of immovable property being gifted to that taxpayer, and a desk audit is conducted in accordance with the first textual paragraph of Article 88(1.2) of this Code, the tax authority, on the basis of the documents (information) in its possession concerning that taxpayer and the specified income, calculates the amount of tax payable by the taxpayer, taking into account the specific features provided for in this paragraph.

7. The specific features of the exemption from taxation of income from the sale of items of immovable property are provided for in Article 217.1 of this Code.

8. A change in the cadastral value of an item of immovable property during a tax period is not taken into account when determining the tax base for that period or for preceding tax periods, unless otherwise provided by the legislation of the Russian Federation governing the conduct of state cadastral appraisal and by this paragraph.

For purposes of paragraphs 2, 3, and 6 of this Article, where the cadastral value of an item of immovable property changes as a result of the determination of its market value, the information concerning the revised cadastral value of that item of immovable property as entered in the Unified State Register of Immovable Property is taken into account when determining the taxpayer's income from the sale of that item of immovable property beginning from the date on which the information concerning the cadastral value being revised first became applicable for tax purposes.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

9. A law of a constituent entity of the Russian Federation may increase the reduction coefficient specified in this Article up to and including 1. [Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

[Article added by Federal Law No. 325-FZ of September 29, 2019.]

Article 214.11. Specific Features of Determining the Tax Base and Calculating and Paying Tax on Income from Transactions in Digital Financial Assets and/or Digital Rights Simultaneously Comprising Digital Financial Assets and Utilitarian Digital Rights

1. For the purposes of this Article, the following are recognized as income from transactions with digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights:

  1. payments not connected with the redemption of a digital financial asset and/or a digital right simultaneously comprising a digital financial asset and a utilitarian digital right (except for income specified in subparagraph 2 of this paragraph);

  2. payments not connected with the redemption of a digital financial asset, where the issuance decision for that digital financial asset provides for the payment of income in an amount equal to the amount of dividends received by the person who issued that digital financial asset;

  3. payments in monetary form connected with the redemption of a digital financial asset and/or a digital right simultaneously comprising a digital financial asset and a utilitarian digital right;

  4. income from the disposition of a digital financial asset and/or a digital right simultaneously comprising a digital financial asset and a utilitarian digital right, including income resulting from a barter transaction involving a digital financial asset and/or a digital right simultaneously comprising a digital financial asset and a utilitarian digital right.

2. For the purposes of this Chapter, the market value of a digital financial asset and/or a digital right simultaneously comprising a digital financial asset and a utilitarian digital right is determined based on the price applied in the transaction involving the digital financial asset and/or the digital right simultaneously comprising a digital financial asset and a utilitarian digital right, unless otherwise provided by this paragraph.

Where a barter transaction does not include a price for the digital financial asset and/or the digital right simultaneously comprising a digital financial asset and a utilitarian digital right, the market value of the digital financial asset and/or the digital right simultaneously comprising a digital financial asset and a utilitarian digital right is recognized as the market value of the property, the digital financial asset and/or the digital right simultaneously comprising a digital financial asset and a utilitarian digital right, or other property right received as a result of that barter transaction. The market value of the digital financial asset and/or the digital right simultaneously comprising a digital financial asset and a utilitarian digital right received as a result of that barter transaction is determined in a manner analogous to that provided by paragraphs three through six of this paragraph.

If, taking into account the provisions of paragraphs one and two of this paragraph, the market value of a digital financial asset and/or a digital right simultaneously comprising a digital financial asset and a utilitarian digital right cannot be determined, including where a digital financial asset and/or a digital right simultaneously comprising a digital financial asset and a utilitarian digital right is exchanged for another digital financial asset and/or a digital right simultaneously comprising a digital financial asset and a utilitarian digital right, the market value of the digital financial asset and/or the digital right simultaneously comprising a digital financial asset and a utilitarian digital right is determined as the weighted average price of those digital financial assets or digital rights simultaneously comprising a digital financial asset and a utilitarian digital right, based on transactions in those digital financial assets or digital rights simultaneously comprising a digital financial asset and a utilitarian digital right conducted during the day on which the transaction in the relevant digital financial assets or digital rights was effected, as determined by the information system operator in whose information system those digital financial assets or digital rights were issued, the digital financial asset exchange operator, or the investment platform operator through which the relevant transaction was effected.

Where the information system operator in whose information system the relevant digital financial assets and/or digital rights were issued, the digital financial asset exchange operator, or the investment platform operator through which the transaction in the relevant digital financial assets and/or digital rights was effected does not hold price data for transactions in those digital financial assets and/or digital rights simultaneously comprising a digital financial asset and a utilitarian digital right as of the date of that transaction, the market value of the digital financial asset and/or the digital right simultaneously comprising a digital financial asset and a utilitarian digital right is recognized as the weighted average price of those digital financial assets or digital rights simultaneously comprising a digital financial asset and a utilitarian digital right as of the most recent date on which transactions in those digital financial assets and/or digital rights simultaneously comprising a digital financial asset and a utilitarian digital right were conducted and which preceded the day of the relevant transaction, provided that transactions in those digital financial assets or digital rights simultaneously comprising a digital financial asset and a utilitarian digital right were conducted at least once within the preceding three months.

When determining the weighted average price of a digital financial asset or a digital right simultaneously comprising a digital financial asset and a utilitarian digital right, the information system operator, the digital financial asset exchange operator, or the investment platform operator takes into account only transactions in those digital financial assets and/or digital rights conducted through its own information system or investment platform.

In other cases, if the market value of a digital financial asset and/or a digital right simultaneously comprising a digital financial asset and a utilitarian digital right cannot be determined, the market value of the digital financial asset and/or the digital right simultaneously comprising a digital financial asset and a utilitarian digital right is recognized as the price established by the issuance decision for the relevant digital financial assets and/or digital rights simultaneously comprising a digital financial asset and a utilitarian digital right.

3. For the purposes of this Chapter, expenses in connection with transactions involving digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights are recognized as the taxpayer's documented and actually incurred expenses related to the acquisition, holding, disposition, and redemption of digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights. The following constitute such expenses:

  1. expenses in the form of the acquisition cost of digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights, including monetary amounts and other property (property rights) in the amount of expenses for their acquisition, paid (transferred):

as payment for digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights being issued;

in transactions involving digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights;

  1. fees for services rendered by an information system operator, a digital financial asset exchange operator, or an investment platform operator;

  2. documented expenses of the decedent (donor) for the acquisition of a digital financial asset and/or a digital right simultaneously comprising a digital financial asset and a utilitarian digital right, provided such expenses were not taken into account by the decedent (donor) for tax purposes, where the digital financial asset and/or digital right simultaneously comprising a digital financial asset and a utilitarian digital right was received by the taxpayer by way of inheritance (gift);

  3. amounts on which tax was computed and paid upon the acquisition (receipt) of a digital financial asset and/or a digital right simultaneously comprising a digital financial asset and a utilitarian digital right;

  4. other expenses directly related to the acquisition, holding, disposition, and redemption of digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights, including in particular fees paid to credit institutions (bank charges) and fees for the services of nominal holders of digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights.

4. For the purposes of this Article, the financial result in respect of income from transactions involving digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights, as provided for in subparagraphs 1 and 3 through 4 of paragraph 1 of this Article, is determined as the income from the corresponding transactions involving digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights, less the expenses in connection with transactions involving the corresponding digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights referred to in paragraph 3 of this Article.

The financial result in respect of income from transactions involving digital financial assets, as provided for in subparagraph 2 of paragraph 1 of this Article, is determined as the income received by the taxpayer from the corresponding transactions.

The financial result in respect of income from transactions involving digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights is determined separately for each transaction and for the aggregate of transactions involving digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights, as of the date of the income payment, upon the expiration of the tax period, and/or as of the date of termination of the taxpayer's last agreement concluded with a person recognized as a tax agent in accordance with Article 226.2 of this Code.

The financial result in respect of income from the aggregate of transactions involving digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights, as provided for in subparagraphs 1 and 3 through 4 of paragraph 1 of this Article, is determined separately from the financial result in respect of income from the aggregate of transactions involving digital financial assets, as provided for in subparagraph 2 of that paragraph.

For the purposes of determining the financial result in respect of income from transactions involving digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights for the tax period, and also in the event of termination, prior to the end of the tax period, of the taxpayer's last agreement concluded with a person recognized as a tax agent in accordance with Article 226.2 of this Code, expenses referred to in subparagraph 5 of paragraph 3 of this Article that cannot be directly attributed to the reduction of income received from transactions involving specific digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights are included in expenses when determining the financial result in respect of income from the aggregate of transactions involving digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights, as provided for in subparagraphs 1 and 3 through 4 of paragraph 1 of this Article.

Amounts paid by the taxpayer for the acquisition of digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights whose issuance decision provides for their redemption and specifies the redemption term are recognized as expenses when determining the financial result in respect of transactions involving the disposition or redemption of the corresponding digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights.

Amounts paid by the taxpayer for the acquisition of digital financial assets whose issuance decision does not provide for their redemption but specifies a term upon the expiration of which the rights certified by the digital financial assets are extinguished are recognized as expenses, when determining for the tax period the financial result in respect of income from the aggregate of transactions in digital financial assets and/or digital rights simultaneously comprising digital financial assets and utilitarian digital rights provided for in subparagraphs 1, 3, and 4 of paragraph 1 of this Article, evenly from the period in which the taxpayer acquired those digital financial assets through the expiration of that term, based on the number of tax periods determined from the period in which those digital financial assets were acquired through the period in which falls the term for extinguishment of the rights certified by those digital financial assets as specified in the issuance decision for those digital financial assets, unless they are disposed of earlier. This procedure does not apply to amounts paid by the taxpayer to acquire digital financial assets whose issuance decision provides for payment of income in an amount equal to the dividends received by the person that issued the relevant digital financial asset and that are recognized only if the relevant digital financial assets are disposed of.

Amounts paid for digital financial assets whose issue resolution provides neither for redemption nor for a term after which the certified rights terminate are recognized only upon alienation.

Upon alienation of an asset or right, its acquisition amounts are recognized to the extent not previously recognized in determining the financial result.

5. Acquisition costs are recognized under FIFO. For assets or rights received in an exchange, documented expenses are the acquisition expenses for those transferred in the exchange.

6. The tax base is the positive aggregate financial result calculated under paragraphs 2-5. The base for paragraph 1(1), (3) and (4) income is determined separately from that for paragraph 1(2) income.

The former base may be reduced by a current-period loss under Article 214.1 on securities not traded on an organized market. A negative aggregate result, excluding paragraph 1(2) income, is a loss. The taxpayer calculates the base and pays tax under Article 228. Such losses may not be carried forward.

7. Tax payable when the financial result is determined is calculated cumulatively from period-start for each transaction and each aggregate transaction, crediting tax previously withheld. Expenses are recognized when taxable income arises through redemption and/or alienation.

The tax agent determines and withholds tax subject to Article 226.2.

[Article added by Federal Law No. 324-FZ of July 14, 2022.]

Article 215. Special Rules for Determining the Income of Certain Categories of Foreign Citizens

[Heading as amended by Federal Law No. 166-FZ of December 29, 2000.]

1. The following income is exempt:

  1. income of heads and diplomatic or consular personnel of foreign-state missions, and family members residing with them who are not Russian Federation citizens, other than Russian-source income unrelated to their diplomatic or consular service;
  2. income of administrative and technical personnel and family members residing with them who are neither Russian Federation citizens nor permanent residents, other than Russian-source income unrelated to their work at the mission; [As amended by Federal Law No. 166-FZ of December 29, 2000.]
  3. service personnel who are neither Russian Federation citizens nor permanent residents, from their service at the mission; [As amended by Federal Law No. 166-FZ of December 29, 2000.] and
  4. employees of international organizations, under their constituent instruments.

2. This Article applies where the relevant foreign state accords analogous treatment to the persons in paragraph 1(1)-(3), or an international treaty or agreement of the Russian Federation so provides. The federal executive authority for international relations and the Ministry of Finance jointly determine the list of relevant foreign states and international organizations. [As amended by Federal Laws No. 58-FZ of June 29, 2004, and No. 127-FZ of November 2, 2004.]

Article 216. Tax Period

The tax period is the calendar year.

Article 217. Income Not Subject to Taxation (Exempt Income)

The following income of individuals is exempt:

1. State benefits, other than temporary-disability benefits, including benefits for caring for a sick child.

Unless this paragraph provides otherwise, all types of compensation established by Russian Federation legislation, legislation of constituent entities and decisions of representative bodies of local self-government are exempt within the limits established under Russian Federation legislation, where connected with:

Remote-worker compensation is exempt within the contractual amount, capped at 35 rubles for each remote-work day, or in the amount of documented actual expenses. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

When an employer reimburses business-travel expenses, taxable income excludes statutory per diem up to 700 rubles for each day in the Russian Federation and 2,500 rubles for each day abroad; per diem at rates established by an act of the President and/or Government for employees assigned to territories requiring provision of essential services and restoration of infrastructure; and actually incurred and documented earmarked expenses for travel to and from the destination, airport service charges, commissions, resort fees, travel to an airport or station at departure, destination and transfer points, baggage, lodging, communications, obtaining and registering an official or diplomatic passport, obtaining visas, obtaining a voluntary medical-insurance policy required for entry into and stay in foreign states during the business trip, and exchanging cash or a cheque at a bank for foreign-currency cash. If lodging-payment documents are not submitted, statutory lodging amounts are exempt up to 700 rubles per day in the Russian Federation and 2,500 rubles per day abroad. The same treatment applies to payments to persons under the authoritative or administrative control of an organization and to members of a board of directors or analogous company body travelling to attend a meeting of the board, management board or another analogous body. [As amended by Federal Laws No. 374-FZ of November 23, 2020, No. 443-FZ of November 21, 2022, and No. 425-FZ of November 28, 2025.]

Unaccountable statutory payments for additional expenses on assignments to territories requiring life-support and infrastructure restoration are exempt up to 700 rubles per day. [Textual paragraph added by Federal Law No. 443-FZ of November 21, 2022.]

Where employers make statutory payments of per diem or field allowance to employees whose permanent work is performed while travelling, is itinerant, is performed in the field or involves expeditionary work, or pay an allowance in lieu of per diem to persons working on a rotational basis, the payments are exempt for each calendar day at the work location during the rotation and each actual travel day from the employer’s location or assembly point to the work location and back, up to 700 rubles per day in the Russian Federation and 3,500 rubles per day abroad. [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 416-FZ of November 29, 2024.]

Compensation for unused leave or additional rest days is not exempt. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

Income in the form of reimbursement for the value of lost property, capped at its market value, and/or expenses incurred or required to restore property, paid by the person through whose fault the property was lost and/or requires restoration, is exempt in cases provided by Russian Federation legislation, legislation of constituent entities or decisions of representative bodies of local self-government. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 1 as recast by Federal Law No. 147-FZ of June 17, 2019.]

2. State pensions, insurance pensions, fixed supplements including increases, funded pensions and statutory social pension supplements. [As amended by Federal Laws No. 204-FZ of December 29, 2004, No. 213-FZ of July 24, 2009, and No. 177-FZ of June 29, 2015.]

2.1. Monthly payments connected with the birth or adoption of a first and/or second child under Federal Law No. 418-FZ of December 28, 2017, “On Monthly Payments to Families with Children.” [Subparagraph 2.1 added by Federal Law No. 88-FZ of April 23, 2018.]

3. [Repealed by Federal Law No. 147-FZ of June 17, 2019.]

3.1. Income of volunteers under civil-law agreements for uncompensated work or services under Federal Law No. 135-FZ of August 11, 1995, “On Charitable Activity and Volunteering,” and other applicable federal laws, comprising reimbursement for uniforms, special clothing, equipment, personal protective equipment, temporary premises, travel, food within paragraph 1 per-diem limits, communications, required medical services, voluntary medical-insurance contributions, or life/health insurance against volunteering risks; [As amended by Federal Laws No. 147-FZ of June 17, 2019, No. 440-FZ of November 21, 2022, and No. 400-FZ of November 23, 2024.] and corresponding income in kind. [Subparagraph 3.1 added by Federal Law No. 235-FZ of July 18, 2011; as amended by Federal Law No. 98-FZ of April 23, 2018.]

3.2. [Added by Federal Law No. 152-FZ of July 2, 2013; repealed by Federal Law No. 98-FZ of April 23, 2018.]

3.3. Income in kind and expense reimbursements of volunteers under civil-law agreements with FIFA, FIFA subsidiaries or the Russia 2018 Organizing Committee for the statutory 2017 Confederations Cup and 2018 FIFA World Cup events. [Subparagraph 3.3 added by Federal Law No. 398-FZ of November 30, 2016.]

4. Remuneration to donors for donated blood, breast milk and other assistance. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

5. Alimony received by taxpayers.

6. Grants or gratuitous assistance for science, education, culture and art in the Russian Federation from international, foreign and/or Russian organizations included in lists approved by the Government of the Russian Federation. [As amended by Federal Law No. 38-FZ of March 23, 2007.]

6.1. Monetary and/or in-kind grants, awards and prizes supplied by noncommercial organizations from Presidential grants for results in competitions, contests and other events under the grant agreements. [Subparagraph 6.1 added by Federal Law No. 98-FZ of April 23, 2018.]

6.2. Travel, food within paragraph 1 per-diem limits, and temporary premises supplied to taxpayers by noncommercial organizations from Presidential grants for participation in those events under the grant agreements. [Subparagraph 6.2 added by Federal Law No. 98-FZ of April 23, 2018; as amended by Federal Law No. 147-FZ of June 17, 2019.]

6.3. Monetary and/or in-kind grants, awards, prizes and/or gifts received for results in competitions, contests or other events, including through mandate, commission or agency agreements, from organizers included in a Government-approved list that are:

[Subparagraph 6.3 added by Federal Law No. 382-FZ of November 29, 2021.]

6.4. Monetary and/or in-kind grants, awards, prizes and/or gifts for results in competitions, contests or other events on a list approved by the highest executive body of a constituent entity or by decision of a municipal representative body, and payment for travel to and from those events, food within the paragraph 1 per-diem limits and temporary premises, received from regional and/or local budgets. [Subparagraph 6.4 added by Federal Law No. 533-FZ of November 14, 2023.]

7. International, foreign or Russian awards for outstanding achievements in science and technology, education, culture, literature and art, tourism or the mass media, included in a Government-approved list, and awards made by the highest officials of constituent entities for outstanding achievements in those fields under lists approved by those officials. [As amended by Federal Laws No. 239-FZ of October 30, 2007, No. 278-FZ of October 5, 2015, and No. 595-FZ of December 19, 2023.]

7.1. Monetary and/or in-kind income of individuals who are tax residents of a foreign state as jury members of the Fifteenth International Tchaikovsky Competition. That status is evidenced by a foreign citizen’s passport or another identity document established by federal law or recognized under an international treaty of the Russian Federation. [Subparagraph 7.1 added by Federal Law No. 146-FZ of June 8, 2015.]

7.2. Awards made by the President of the Russian Federation. [Subparagraph 7.2 added by Federal Law No. 443-FZ of November 21, 2022.]

8. One-time payments, including financial assistance: [As amended by Federal Law No. 368-FZ of December 27, 2009.]

This subparagraph also applies to income received in kind. [Textual paragraph added by Federal Law No. 368-FZ of December 27, 2009.]

8.1. Remuneration paid from the federal or a regional budget to individuals for assisting federal executive authorities in detecting, preventing, suppressing and solving terrorist acts and identifying and detaining persons preparing, committing or having committed them, or for assisting the federal security service and federal executive authorities conducting operational-search activity. [Subparagraph 8.1 added by Federal Law No. 153-FZ of July 27, 2006.]

8.2. Monetary and in-kind charitable assistance supplied under Russian Federation charitable-activity legislation by duly registered Russian and foreign charitable organizations. [Subparagraph 8.2 added by Federal Law No. 235-FZ of July 18, 2011.]

8.3. [Added by Federal Law No. 382-FZ of November 29, 2014; repealed by Federal Law No. 323-FZ of September 29, 2019.]

8.4. [Added by Federal Law No. 382-FZ of November 29, 2014; repealed by Federal Law No. 323-FZ of September 29, 2019.]

8.5. A one-time monetary payment under the Federal Law “On a One-Time Monetary Payment to Citizens Receiving a Pension.” [Subparagraph 8.5 added by Federal Law No. 400-FZ of November 30, 2016.]

9. Full or partial employer reimbursement or payment of the cost of non-tourist vouchers under which sanatorium-resort and health-improvement organizations in the Russian Federation supply services to employees and/or their family members, former employees who retired because of disability or old age, and persons with disabilities not working for that organization; and full or partial reimbursement or payment of vouchers for children under 18, and full-time students under 24, for such services, where supplied: [As amended by Federal Law No. 8-FZ of February 17, 2021.]

For this Chapter, sanatorium-resort and health-improvement organizations include sanatoriums, preventive sanatoriums, preventive-health establishments, rest homes and recreation centers, boarding houses, treatment-and-health complexes, and sanatorium, health and sports camps for children.

[Subparagraph 9 as recast by Federal Law No. 235-FZ of July 18, 2011.]

10. Amounts paid by employers from funds remaining after corporate profit tax for medical services for employees, their spouses, parents, children including adopted children, wards under 18, and former employees who retired because of disability or old age; [As amended by Federal Law No. 317-FZ of November 25, 2013.] amounts paid by public organizations of persons with disabilities for medical services for such persons; [As amended by Federal Law No. 317-FZ of November 25, 2013.] and amounts paid by religious, charitable or other noncommercial organizations whose constituent purposes include promoting protection of public health, for medical services and medicines for persons not in an employment relationship with them. [As amended by Federal Law No. 317-FZ of November 25, 2013.]

The exemption applies where those organizations pay medical organizations by cashless transfer for medical services, give cash intended for those purposes directly to the taxpayer, family members, parents or legal representatives, or credit the funds to the taxpayer’s bank account. [As amended by Federal Law No. 317-FZ of November 25, 2013.]

[Subparagraph 10 as recast by Federal Law No. 235-FZ of July 18, 2011.]

11. Scholarships paid by organizations conducting educational activity under principal professional educational programs to their students, postgraduate students, residents and assistant trainees; scholarships paid to students of preparatory departments of higher-education organizations and students of religious educational organizations; scholarships of the President or Government; named scholarships established by federal state bodies, regional state authorities or local self-government bodies; scholarships established by charitable foundations; budget-funded scholarships to taxpayers studying on referral from employment-service bodies; and financial support supplied to students in need under Article 36 of Federal Law No. 273-FZ of December 29, 2012, “On Education in the Russian Federation.” [As amended by Federal Laws No. 346-FZ of November 27, 2017, and No. 200-FZ of May 29, 2023.]

12. Employment remuneration and other foreign-currency amounts received from federally funded state institutions or organizations that assigned taxpayers to work abroad, within the limits established under current employee-remuneration legislation.

13. Income from selling livestock products, whether live, slaughtered, raw or processed, and crop products, whether natural or processed, grown on private subsidiary farms in the Russian Federation.

The exemption applies only if both conditions are met:

The taxpayer must submit a document issued by the relevant local self-government body or board of a real-estate owners’ association, confirming that the products were produced on land owned by the taxpayer or family members and used for private subsidiary farming, horticulture or vegetable gardening, and stating the aggregate area. [As amended by Federal Law No. 321-FZ of September 29, 2019.]

[Subparagraph 13 as recast by Federal Law No. 147-FZ of June 21, 2011.]

13.1. Budget funds used for their intended purpose to develop a private subsidiary farm, including acquiring seeds, planting stock, feed, fuel, mineral fertilizers, plant-protection products, young and pedigree livestock, poultry, bees and fish; establishing and tending perennial plantings and vineyards; maintaining agricultural animals, including artificial insemination, veterinary services and treatment of animals, poultry and their premises; acquiring greenhouse, storage and processing equipment, agricultural machinery, spare parts and repair materials; and insuring against loss, destruction or partial loss of agricultural products.

The exemption requires both the land-area limit under Article 4(5) of Federal Law No. 112-FZ of July 7, 2003 and operation without employees. The taxpayer must submit a local-self-government document stating the aggregate land area. Misapplied funds are included in the tax base for the tax period in which they were received. For 2011, the maximum aggregate land-area limit established by Article 4(5) of Federal Law No. 112-FZ of July 7, 2003 applies unless regional law establishes another area.

[Subparagraph 13.1 added by Federal Law No. 147-FZ of June 21, 2011.]

14. Income of members of a peasant farm from producing and selling agricultural products, including processing and sale, for five years beginning with the farm’s registration year. This applies only to members whose income has not previously benefited from the rule. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

14.1. Budget-funded grants received by heads of peasant farms for creating and developing the farm, one-time assistance for the household establishment of a beginning farmer, and grants for developing a family livestock farm. [Subparagraph 14.1 added by Federal Law No. 161-FZ of October 2, 2012.]

14.2. Subsidies supplied from budgets to heads of peasant farms. [Subparagraph 14.2 added by Federal Law No. 161-FZ of October 2, 2012.]

15. Income from selling wild fruits, berries, nuts, mushrooms and other edible or non-timber forest resources gathered by individuals for their own needs. [As amended by Federal Law No. 201-FZ of December 4, 2006.]

16. Income, other than remuneration of employees, received by members of duly registered clan or family communities of small indigenous peoples of the North engaged in traditional economic activity, from selling products obtained through traditional occupations. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

17. Income from selling furs, wild-game meat and other products obtained by individuals through recreational and sport hunting. [As amended by Federal Law No. 201-FZ of December 4, 2006.]

17.1. Income received during the tax period: [As amended by Federal Law No. 424-FZ of November 27, 2018.]

For Russian-situs property received exempt under paragraph 60.2, the individual’s ownership period includes the period of ownership by the foreign organization or foreign unincorporated structure, but not beyond the period during which the individual continuously was its controlling person and/or founder before receipt. [Textual paragraph added by Federal Law No. 121-FZ of May 29, 2024.]

This subparagraph does not apply to securities or digital currency; property directly used in business activity, other than residential houses, apartments, rooms including privatized residential premises, garden houses or interests in them, and vehicles; or income of individuals who held foreign-agent status under Federal Law No. 255-FZ of July 14, 2022, “On Control over the Activities of Persons under Foreign Influence,” on at least one day of the tax period. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Subparagraph 17.1 added by Federal Law No. 202-FZ of July 19, 2009; as amended by Federal Law No. 382-FZ of November 29, 2014.]

17.2. Income of a Russian Federation tax resident from disposing of, other than through withdrawal or departure from an organization, participation interests or shares in Russian organizations, provided no more than 50 percent of the organization’s assets according to financial statements as at the last day of the month preceding disposal consists directly or indirectly of immovable property in the Russian Federation, and the interests or shares had belonged continuously to the taxpayer by ownership or another property right for more than five years as at disposal. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

For shares, interests or units received in a reorganization, ownership begins when the taxpayer acquired those in the reorganized organization. For shares received through reorganization of a noncommercial nonstate pension fund under Federal Law No. 410-FZ of December 28, 2013, “On Amendments to the Federal Law ‘On Nonstate Pension Funds’ and Certain Legislative Acts of the Russian Federation,” ownership begins when the taxpayer made a contribution or additional contribution to the aggregate contribution of its founders. For shares or interests received by a personal-fund founder from the fund, ownership begins when the fund acquired them; if the founder had previously transferred them to the fund, the continuous period includes ownership before transfer, by the fund and after return. [Textual paragraph added by Federal Law No. 167-FZ of June 23, 2014; as amended by Federal Law No. 389-FZ of July 31, 2023.]

Income from disposing of or redeeming shares and bonds of Russian organizations and investment units meeting Article 284.2.1, provided they had belonged continuously to the taxpayer by ownership or another property right for more than one year as at disposal or redemption. [Textual paragraph added by Federal Law No. 396-FZ of December 29, 2015.]

[Textual paragraph added by Federal Law No. 58-FZ of April 3, 2017; repealed by Federal Law No. 102-FZ of April 1, 2020.]

Income from disposing in 2022, under transactions concluded in 2022, of shares or authorized-capital interests in Russian organizations, where foreign states, associations of states or international financial or other organizations had imposed on the taxpayer, as at the transaction date, prohibitive, restrictive or analogous measures introduced in 2022 that prohibited or restricted settlement, financial transactions, debt financing or acquisition or disposal of securities or interests, provided the shares or interests had belonged continuously to the taxpayer for more than one year as at disposal. [Textual paragraph added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Law No. 595-FZ of December 19, 2023.]

For shares or interests in an economically significant organization received under Federal Law No. 470-FZ of August 4, 2023, “On Special Rules Governing Corporate Relations in Business Companies That Are Economically Significant Organizations,” the taxpayer’s actual holding period is increased, for purposes of the first textual paragraph, by the shorter of the periods determined analogously under Article 284.2(6.1) and (6.2). [Textual paragraph added by Federal Law No. 595-FZ of December 19, 2023; as amended by Federal Law No. 121-FZ of May 29, 2024.]

For shares or interests in Russian organizations received exempt under paragraph 60.2, the continuous ownership period includes continuous ownership by the foreign organization or foreign unincorporated structure before receipt, but not beyond the period during which the taxpayer continuously was its controlling person and/or founder before receipt. [Textual paragraph added by Federal Law No. 121-FZ of May 29, 2024; as amended by Federal Law No. 176-FZ of July 12, 2024.]

This subparagraph does not apply to the portion of the Article 210(6)(8) tax base exceeding 50 million rubles. A tax agent applies this limitation to income for which it is the tax agent. [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

It also does not apply to income of an individual who held foreign-agent status on at least one day of the tax period. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025; as amended by Federal Law No. 15-FZ of January 30, 2026.]

The continuous ownership period for securities specified in the first textual paragraph includes periods in which they left the taxpayer’s ownership under a securities-loan agreement with a broker and/or a repurchase agreement. [Textual paragraph added by Federal Law No. 15-FZ of January 30, 2026.]

[Subparagraph 17.2 added by Federal Law No. 395-FZ of December 28, 2010.]

17.2-1. Income of a Russian Federation tax resident from disposing of or redeeming shares or bonds of Russian organizations or investment units, provided they had belonged continuously to the taxpayer for more than one year and either: [As amended by Federal Law No. 176-FZ of July 12, 2024.]

Shares in Russian organizations traded on an organized securities market are classified as high-technology or innovation securities under Article 284.2(3). The Government establishes the classification procedure for bonds of Russian organizations and investment units traded on an organized securities market. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

For qualifying shares, bonds or units received by a personal-fund founder from the fund, ownership begins when the fund acquired them. If the founder had previously transferred them to the fund, the continuous period includes ownership before transfer, by the fund and after return. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 176-FZ of July 12, 2024.]

This subparagraph does not apply to the portion of the Article 210(6)(8) tax base exceeding 50 million rubles; a tax agent applies the limitation to income for which it is tax agent. [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

It also does not apply to income of an individual who held foreign-agent status on at least one day of the tax period. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Subparagraph 17.2-1 added by Federal Law No. 443-FZ of November 21, 2022.]

17.3. Income from selling waste paper generated in individuals’ households and owned by them. [Subparagraph 17.3 added by Federal Law No. 179-FZ of July 3, 2018.]

18. Monetary and in-kind income received from individuals by inheritance, other than remuneration paid to heirs or successors of authors of scientific, literary or artistic works and remuneration paid to heirs of patent holders for inventions, utility models and industrial designs. [As amended by Federal Laws No. 322-FZ of November 23, 2015, and No. 425-FZ of November 28, 2025.]

This subparagraph does not apply to income of an individual who held foreign-agent status on at least one day of the tax period. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

18.1. Monetary and in-kind income received from individuals as a gift, except gifts of immovable property, vehicles, securities, derivative financial instruments, digital financial assets, digital rights simultaneously comprising digital financial assets and utility digital rights, digital currency, interests or units, unless this subparagraph provides otherwise. [As amended by Federal Laws No. 324-FZ of July 14, 2022, No. 418-FZ of November 29, 2024, and No. 425-FZ of November 28, 2025.]

Gift income is exempt where donor and donee are family members and/or close relatives under the Family Code: spouses; parents and children, including adoptive parents and adopted children; grandparents and grandchildren; and full or half siblings sharing a father or mother. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

This subparagraph does not apply to income of an individual who held foreign-agent status on at least one day of the tax period. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Subparagraph 18.1 added by Federal Law No. 78-FZ of July 1, 2005.]

18.2. Monetary and/or in-kind income received from a personal fund by beneficiaries and/or individual categories of persons from an indeterminate class of individuals under management terms approved by its founder or upon distribution of property remaining after liquidation, except income received before the founder’s death unless this subparagraph provides otherwise.

Income received before the founder’s death is exempt if received by the founder, spouse, children including adopted children, parents including adoptive parents, grandparents, grandchildren or full and/or half siblings, provided the recipient is a Russian Federation tax resident on the receipt date. [As amended by Federal Law No. 595-FZ of December 19, 2023.]

[Subparagraph 18.2 added by Federal Law No. 389-FZ of July 31, 2023.]

19. Income received from joint-stock companies or other organizations:

[Subparagraph 19 as recast by Federal Law No. 212-FZ of December 30, 2004.]

20. Monetary and/or in-kind prizes received by athletes, including athletes with disabilities, for prize-winning places in: [As amended by Federal Law No. 62-FZ of June 30, 2004.]

20.1. One-time additional incentive payments in money and/or in kind from noncommercial organizations whose charter purpose is organizational and financial support for elite-sport projects and programs and that are included in a Government-approved list, received:

[Subparagraph 20.1 added by Federal Law No. 247-FZ of July 3, 2016.]

20.2. [Added by Federal Law No. 401-FZ of November 30, 2016; repealed by Federal Law No. 259-FZ of August 8, 2024.]

20.3. Monetary and/or in-kind income received by Russian athletes with disabilities who did not participate in the Paralympic Games, and by coaches who prepared them, for prize-winning places at open all-Russian sports competitions, from official organizers or corresponding budgets under decisions of state or local authorities, no later than the year following the competition year. [Subparagraph 20.3 added by Federal Law No. 32-FZ of February 19, 2018.]

21. Tuition paid for the taxpayer’s principal or supplementary educational programs at Russian organizations conducting educational activity or foreign organizations entitled to conduct it. [As amended by Federal Law No. 346-FZ of November 27, 2017.]

21.1. Payment for an independent assessment, conducted under Russian Federation legislation, of whether employees or applicants for a particular type of employment meet a professional standard or qualification requirements established by federal laws and other regulatory legal acts. [Subparagraph 21.1 added by Federal Law No. 251-FZ of July 3, 2016.]

22. Amounts paid by organizations or individual entrepreneurs for technical means preventing disability, rehabilitation of persons with disabilities, and acquisition and maintenance of guide dogs.

23. Remuneration for transferring treasure trove into state ownership.

24. [Repealed by Federal Law No. 94-FZ of June 25, 2012.]

25. [Repealed by Federal Law No. 102-FZ of April 1, 2020.]

26. Charitable assistance received, regardless of source, by orphans, children without parental care and children in families whose per-person income does not exceed the subsistence minimum determined under regional law. [As amended by Federal Law No. 382-FZ of November 29, 2014.]

27. [Repealed by Federal Law No. 320-FZ of November 23, 2015.]

27.1. [Added by Federal Law No. 207-FZ of July 27, 2010; repealed by Federal Law No. 320-FZ of November 23, 2015.]

28. Income not exceeding 4,000 rubles on each of the following grounds during the tax period: [As amended by Federal Law No. 71-FZ of June 30, 2005.]

28.1. Income received before January 1, 2029 from selling electricity produced at microgeneration facilities owned or otherwise lawfully held by the taxpayer. [Subparagraph 28.1 added by Federal Law No. 459-FZ of December 27, 2019.]

29. Cash allowance, per diem and other amounts received at the place of service or military training by conscript soldiers, sailors, sergeants and petty officers and persons called up for military training. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

30. Amounts paid to individuals by election and referendum commissions, and from the election funds of candidates for President, State Duma deputies, regional legislative deputies, directly elected regional offices, municipal representative deputies, heads and other directly elected municipal offices; from funds of electoral associations and regional branches of political parties that are not electoral associations; and from referendum funds of initiative groups, initiative campaigning groups and other participant groups at federal, regional or local level, for work directly connected with election or referendum campaigns. [As amended by Federal Laws No. 93-FZ of July 21, 2005, and No. 401-FZ of November 30, 2016.]

30.1. Payments for work or services directly connected with preparation and conduct of the nationwide vote, received by voting members of election commissions working other than on a permanent staff basis, employees of the Federal Informatization Center under the Central Election Commission, and citizens working under civil-law agreements. [Subparagraph 30.1 added by Federal Law No. 68-FZ of March 26, 2020.]

31. Payments, including financial assistance, made by trade-union committees to members from membership dues, other than remuneration and payments for employment duties, and payments made by youth and children’s organizations to members from membership dues to cover cultural, physical-culture and sports event expenses. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

32. Winnings on Russian Federation government-loan bonds and amounts received upon their redemption. [Subparagraph 32 added by Federal Law No. 71-FZ of May 30, 2001.]

33. Monetary or in-kind assistance and gifts received by Great Patriotic War veterans, home-front workers and persons with disabilities; widows of military personnel killed during the wars with Finland or Japan or the Great Patriotic War; widows of deceased Great Patriotic War veterans with disabilities; former prisoners of Nazi concentration camps, prisons and ghettos; former prisoners of war during the Great Patriotic War; and former minor prisoners of concentration camps, ghettos and other places of forced confinement created by fascists and their allies during the Second World War. [As amended by Federal Laws No. 396-FZ of December 29, 2015, and No. 67-FZ of March 26, 2022.]

[Textual paragraph added by Federal Law No. 396-FZ of December 29, 2015; repealed by Federal Law No. 67-FZ of March 26, 2022.]

[Textual paragraph added by Federal Law No. 396-FZ of December 29, 2015; repealed by Federal Law No. 67-FZ of March 26, 2022.]

[Textual paragraph added by Federal Law No. 396-FZ of December 29, 2015; repealed by Federal Law No. 67-FZ of March 26, 2022.]

[Subparagraph 33 added by Federal Law No. 71-FZ of June 30, 2005.]

34. Income received through additional support measures for families with children in the cases and manner provided by Federal Law No. 256-FZ of December 29, 2006, “On Additional Measures of State Support for Families with Children,” and regional laws and municipal legal acts adopted under it. [Subparagraph 34 added by Federal Law No. 208-FZ of December 5, 2006; as amended by Federal Law No. 205-FZ of November 29, 2012.]

35. Budget funds received to reimburse all or part of interest expense on loans or credits. [Subparagraph 35 added by Federal Law No. 216-FZ of July 24, 2007.]

36. Federal, regional or local budget payments for acquiring and/or constructing residential premises. [Subparagraph 36 added by Federal Law No. 284-FZ of November 29, 2007.]

37. Investment income used by participants in the cumulative-mortgage housing system for military personnel to acquire or construct residential premises under Federal Law No. 117-FZ of August 20, 2004, “On the Cumulative-Mortgage Housing System for Military Personnel.” [Subparagraph 37 added by Federal Law No. 324-FZ of December 4, 2007.]

37.1. Federal budget payment of part of the cost of a new motor vehicle under an experiment encouraging acquisition of new vehicles in exchange for end-of-life vehicles surrendered for recycling. [Subparagraph 37.1 added by Federal Law No. 41-FZ of April 5, 2010.]

37.2. One-time compensation payments to medical, teaching, cultural, physical-culture or sports personnel, funded under rules appended to the corresponding Government-approved state program. [Subparagraph 37.2 added by Federal Law No. 338-FZ of November 28, 2011; as amended by Federal Laws No. 68-FZ of March 26, 2020, No. 362-FZ of October 29, 2024, and No. 425-FZ of November 28, 2025.]

37.3. Federal budget payment of part of the down payment on a motor vehicle when a purchase credit is arranged under a Government-approved procedure. [Subparagraph 37.3 added by Federal Law No. 335-FZ of November 27, 2017.]

38. Co-financing contributions toward pension savings made to implement state support under the Federal Law “On Additional Insurance Contributions to the Funded Pension and State Support for Forming Pension Savings.” [Subparagraph 38 added by Federal Law No. 55-FZ of April 30, 2008; as amended by Federal Law No. 177-FZ of June 29, 2015.]

39. Employer contributions under that Federal Law, up to the contributions paid and no more than 12,000 rubles per year for each employee. [Subparagraph 39 added by Federal Law No. 55-FZ of April 30, 2008; as amended by Federal Law No. 177-FZ of June 29, 2015.]

40. Amounts paid by organizations or individual entrepreneurs to employees to reimburse interest expense on loans or credits for acquiring and/or constructing residential premises, where included in expenses recognized for corporate profit-tax purposes. [Subparagraph 40 added by Federal Law No. 158-FZ of July 22, 2008.]

41. The following property received into ownership without consideration or for partial payment: [As amended by Federal Law No. 259-FZ of August 8, 2024.]

[Subparagraph 41 added by Federal Law No. 225-FZ of December 1, 2008; as amended by Federal Law No. 205-FZ of November 29, 2012.]

41.1. Equal monetary compensation or residential premises or interests supplied into ownership in exchange for vacated residential premises or interests under the Moscow housing-renovation program implemented under Law of the Russian Federation No. 4802-I of April 15, 1993, “On the Status of the Capital of the Russian Federation.” [Subparagraph 41.1 added by Federal Law No. 352-FZ of November 27, 2017.]

41.2. Monetary compensation in lieu of state or municipal land to which the taxpayer is entitled, where established by federal or regional legislation. [Subparagraph 41.2 added by Federal Law No. 147-FZ of June 17, 2019.]

42. Partial reimbursement of parental fees for supervision and care received by parents or legal representatives of children attending organizations implementing preschool education, as provided by Federal Law No. 273-FZ of December 29, 2012, “On Education in the Russian Federation.” [Subparagraph 42 added by Federal Law No. 67-FZ of April 28, 2009; as amended by Federal Law No. 285-FZ of October 4, 2014.]

43. Remuneration in kind received by employees from agricultural producers defined under Article 346.2(2) and peasant farms in the form of their own agricultural products, work or services performed for the employee, or property rights transferred to the employee.

The exemption applies for each full month actually worked under an employment agreement during the calendar year only if:

If the monthly income is below 4,300 rubles while those limits are met, the unused difference is taken into account in calculating the limit for later months of that calendar year.

[Subparagraph 43 added by Federal Law No. 117-FZ of June 3, 2009.]

44. Meals supplied in kind to employees engaged for seasonal field work. [Subparagraph 44 added by Federal Law No. 117-FZ of June 3, 2009.]

45. Payment of travel to and from study for persons under 18 attending licensed Russian preschool and general-education institutions. [Subparagraph 45 added by Federal Law No. 117-FZ of June 3, 2009.]

46. Income connected with full or partial termination of a debt-payment obligation, material benefit and other monetary and/or in-kind income received, in connection with the events concerned, by taxpayers affected by terrorist acts in the Russian Federation, natural disasters or other emergencies and/or their family members. [Subparagraph 46 added by Federal Law No. 117-FZ of June 3, 2009; as amended by Federal Law No. 323-FZ of September 29, 2019.]

46.1. Rent received from persons specified in subparagraph 46 for residential premises, within the amounts supplied to those persons from budgets for renting residential premises. [Subparagraph 46.1 added by Federal Law No. 323-FZ of September 29, 2019.]

47. The value of airtime and/or print space supplied without consideration under Russian Federation election and referendum legislation. [Subparagraph 47 added by Federal Law No. 161-FZ of July 17, 2009.]

48. Pension savings recorded in the special part of an individual personal account and/or in a funded-pension account with a nonstate pension fund and paid to successors of a deceased insured person. [Subparagraph 48 added by Federal Law No. 220-FZ of September 27, 2009; as amended by Federal Laws No. 330-FZ of November 21, 2011, and No. 177-FZ of June 29, 2015.]

48.1. Income of a borrower or successor equal to debt under a credit agreement, accrued interest and court-recognized penalties and late-payment charges, discharged by the creditor-beneficiary from insurance proceeds under insurance against the borrower’s death or disability, or insurance of property securing the borrower’s obligations, within the borrower’s debt for principal, accrued interest and court-recognized penalties and late-payment charges. [Subparagraph 48.1 added by Federal Law No. 229-FZ of July 27, 2010; as amended by Federal Law No. 420-FZ of December 28, 2013.]

49. Monetary and in-kind income received by athletes and sports-team members participating in the Twenty-Second Olympic Winter Games and Eleventh Paralympic Winter Games in Sochi in 2014 in connection with those Games. An Olympic or Paralympic identity and accreditation card evidences the exemption. [Subparagraph 49 added by Federal Law No. 242-FZ of July 30, 2010.]

50. Monetary and in-kind income received during the organization and conduct periods defined by Article 2 of Federal Law No. 310-FZ of December 1, 2007, “On Organizing and Conducting the Twenty-Second Olympic Winter Games and Eleventh Paralympic Winter Games in Sochi in 2014, Developing Sochi as a Mountain-Climate Resort, and Amending Certain Legislative Acts of the Russian Federation,” by individuals employed by an International Olympic Committee marketing partner for Games-related work and classified as temporary Games personnel under Article 10.1 of that Federal Law, from Games organizers or IOC marketing partners under Articles 3 and 3.1.

For income during the organization period under Article 2(1), the exemption requires the relevant employment agreement and the related agreement between the Sochi 2014 Organizing Committee and the IOC marketing partner containing an approved list of citizens, or lists of temporary personnel of official broadcasters supplied by a foreign Games organizer to the Organizing Committee under Article 3. For income during the conduct period under Article 2(2), it requires an Olympic or Paralympic identity and accreditation card.

[Subparagraph 50 added by Federal Law No. 242-FZ of July 30, 2010.]

51. Income in kind in the form of payment for visas, invitations and analogous documents, travel, accommodation, food, training, communications, uniforms and material supplies, transport, linguistic support and Games-branded souvenirs, received from the Sochi 2014 Organizing Committee or Sochi city administration during the organization and conduct periods under Article 2 of Federal Law No. 310-FZ of December 1, 2007, by:

The exemption also covers insurance premiums or contributions paid by the Organizing Committee under insurance agreements for those persons, including insurance specified by the agreement among the IOC, Russian Olympic Committee and Sochi for conducting the Games, and insurance proceeds received under those terms.

[Subparagraph 51 added by Federal Law No. 242-FZ of July 30, 2010.]

52. Property, including money, contributed to form or replenish a noncommercial organization’s endowment and returned to the donor taxpayer when the endowment is dissolved, the donation is revoked, or in another case where return is provided by the donation agreement and/or Federal Law No. 275-FZ of December 30, 2006, “On the Procedure for Forming and Using the Endowment of Noncommercial Organizations.”

If the monetary equivalent of immovable property and/or securities contributed under Federal Law No. 275-FZ of December 30, 2006 is returned, the donor’s exempt income equals documented acquisition, holding or maintenance expenses incurred as at contribution. If immovable property had been owned by the donor for at least three years on contribution under Federal Law No. 275-FZ of December 30, 2006, its returned monetary equivalent is fully exempt.

[Subparagraph 52 added by Federal Law No. 328-FZ of November 21, 2011.]

53. A one-time payment under the Federal Law “On the Procedure for Funding Payments from Pension Savings.” [Subparagraph 53 added by Federal Law No. 359-FZ of November 30, 2011.]

54. A fixed-term pension payment under that Federal Law. [Subparagraph 54 added by Federal Law No. 359-FZ of November 30, 2011.]

55. Income in kind in the form of payment for services supplied to tourists as emergency assistance under Federal Law No. 132-FZ of November 24, 1996, “On the Fundamentals of Tourism Activity in the Russian Federation.” [Subparagraph 55 added by Federal Law No. 47-FZ of May 3, 2012.]

56. Monetary and in-kind employment income paid in any form through December 31, 2019 by FIFA, its foreign subsidiaries, confederations, foreign national football associations, foreign FIFA media-information producers and foreign suppliers of goods, work or services to FIFA specified in the Federal Law “On Preparing and Conducting in the Russian Federation the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and the UEFA Euro 2020 Football Championship, and on Amendments to Certain Legislative Acts of the Russian Federation.” [Subparagraph 56 added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

57. Monetary and in-kind income for supplying goods and services to foreign organizations, received by persons on FIFA lists under that Federal Law who entered and left the Russian Federation within the periods from 60 days before the first match through 60 days after the last match of each covered competition. [Subparagraph 57 added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

58. Income received from a foreign organization whose beneficial payment source is Russian organizations, to which the taxpayer has beneficial entitlement and from which tax was withheld subject to Article 312. The exemption requires documents evidencing the withholding and beneficial entitlement. [Subparagraph 58 added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 32-FZ of February 15, 2016.]

59. Monetary and in-kind support, including compensation and other payments other than accommodation reimbursement, supplied by an employer within funds under a labor-resource recruitment certificate for priority constituent entities, received under Law of the Russian Federation No. 1032-I of April 19, 1991, “On Employment in the Russian Federation.” [Subparagraph 59 added by Federal Law No. 465-FZ of December 29, 2014.]

60. Monetary and/or in-kind income received upon liquidation of a foreign organization or termination or liquidation of a foreign unincorporated structure by a shareholder, member, unitholder, founder or controlling person entitled to it, and material benefit from acquiring securities from that organization or structure, provided all of the following conditions are met: [As amended by Federal Laws No. 32-FZ of February 15, 2016, and No. 34-FZ of February 19, 2018.]

If a liquidation decision was adopted before July 1, 2018 but completion by March 1, 2019 was prevented by restrictions or requirements of the organization’s personal law or by litigation, the condition is met if liquidation is completed within 365 consecutive calendar days after those restrictions, requirements and/or proceedings end. [As amended by Federal Laws No. 32-FZ of February 15, 2016, No. 436-FZ of December 28, 2017, and No. 34-FZ of February 19, 2018.]

If the organization’s personal law imposes a minimum period for the taxpayer’s ownership of shares, interests or units in it and/or its subsidiaries and/or foreign unincorporated structures, noncompliance with which triggers foreign tax, and that period began before January 1, 2015 and ends after March 1, 2019, the condition is met if liquidation is completed within 365 consecutive calendar days after the minimum period ends. [As amended by Federal Laws No. 32-FZ of February 15, 2016, and No. 34-FZ of February 19, 2018.]

[Subparagraph 60 added by Federal Law No. 150-FZ of June 8, 2015.]

60.1. Income in the form of securities, interests in a company’s authorized capital or property rights received into ownership through December 31, 2019 from a foreign organization or foreign unincorporated structure by its shareholder, member, unitholder, founder or controlling person, and material benefit from acquiring securities from it, provided all of the following conditions are met:

If that undertaking is not performed, the tax not paid because of this exemption, the deduction under Article 220(2)(2.5) and the expense procedure under Article 214.1(13.5) is recaptured and paid with late-payment interest irrespective of when the undertaking was adopted. The taxpayer may apply the deduction under Article 220(1)(1) and the expense procedure under Article 214.1 to the resulting taxable income.

The exemption applies, if its conditions are met, irrespective of how the taxpayer acquired the securities, interests or rights.

[Subparagraph 60.1 added by Federal Law No. 490-FZ of December 25, 2018.]

60.2. Property other than money and/or property rights received into ownership in 2022, 2023 or 2024 by an individual, the individual’s spouse, parents, children, grandparents, grandchildren or full or half siblings from a foreign organization or foreign unincorporated structure of which the individual was a controlling person and/or founder as at December 31, 2021, provided all of the following conditions are met: [As amended by Federal Laws No. 611-FZ of December 19, 2023, and No. 121-FZ of May 29, 2024.]

The exemption applies irrespective of how the property or rights were acquired.

[Subparagraph 60.2 added by Federal Law No. 67-FZ of March 26, 2022.]

60.3. Income equal to obligations terminated in 2023:

[Subparagraph 60.3 added by Federal Law No. 389-FZ of July 31, 2023.]

61. Court costs provided by civil-procedure, commercial-procedure or administrative-judicial-procedure legislation and reimbursed to the taxpayer under a court decision after being incurred in proceedings. [Subparagraph 61 added by Federal Law No. 320-FZ of November 23, 2015.]

62. Debt to creditors from whose payment claims the taxpayer is released through procedures applied in an individual-bankruptcy case under insolvency legislation. [Subparagraph 62 added by Federal Law No. 396-FZ of December 29, 2015.]

62.1. Debt to a creditor that is an organization or individual entrepreneur from whose payment claims the taxpayer is wholly or partly released when the obligation terminates because the debt is duly recognized as uncollectible, provided:

[Subparagraph 62.1 added by Federal Law No. 210-FZ of July 26, 2019.]

62.2. Income from full or partial termination of obligations to pay credit debt and/or accrued interest, and material benefit under a credit agreement, provided:

The credit institution informs the taxpayer of the subsidy under a procedure agreed between them.

[Subparagraph 62.2 added by Federal Law No. 172-FZ of June 8, 2020.]

62.3. Income from termination of an obligation under a credit or loan agreement on grounds specified in Federal Law No. 377-FZ of October 7, 2022, “On Special Rules for Performance of Obligations under Credit Agreements (Loan Agreements) by Persons Called Up for Military Service through Mobilization into the Armed Forces of the Russian Federation, Persons Participating in the Special Military Operation, and Members of Their Families, and on Amendments to Certain Legislative Acts of the Russian Federation.” [Subparagraph 62.3 added by Federal Law No. 443-FZ of November 21, 2022; as amended by Federal Law No. 176-FZ of July 12, 2024.]

63. Income from selling property subject to disposition after the taxpayer is declared bankrupt and a property-disposition procedure is introduced under insolvency legislation. [Subparagraph 63 added by Federal Law No. 396-FZ of December 29, 2015.]

64. Compensation and additional compensation paid to depositors upon acquisition of their deposit claims or on other grounds under Federal Law No. 39-FZ of April 2, 2014, “On Protecting the Interests of Individuals Holding Deposits with Banks and Separate Structural Subdivisions of Banks Registered and/or Operating in the Republic of Crimea and the Federal City of Sevastopol.” [Subparagraph 64 added by Federal Law No. 396-FZ of December 29, 2015.]

64.1. Income arising upon full or partial termination of the taxpayer’s obligations under Federal Law No. 422-FZ of December 30, 2015, “On Special Rules for Repayment and Out-of-Court Settlement of Debts of Borrowers Residing in the Republic of Crimea or Federal City of Sevastopol and on Amendments to the Federal Law ‘On Protecting the Interests of Individuals Holding Deposits with Banks and Separate Structural Subdivisions of Banks Registered and/or Operating in the Republic of Crimea and the Federal City of Sevastopol.’” [Subparagraph 64.1 added by Federal Law No. 297-FZ of August 3, 2018.]

65. Income equal to mortgage housing credit or loan debt and material benefit:

[Subparagraph 65 added by Federal Law No. 396-FZ of December 29, 2015.]

65.1. Income received through state support measures for families with children under the Federal Law “On State Support Measures for Families with Children Concerning Repayment of Obligations under Mortgage Housing Credits (Loans) and on Amendments to Article 13.2 of the Federal Law ‘On Civil Status Acts.’” [Subparagraph 65.1 added by Federal Law No. 158-FZ of July 3, 2019.]

66. Income of a controlling taxpayer received from a controlled foreign company through distribution of its profit, if the taxpayer reported that profit in tax returns for the relevant tax periods under this subparagraph. [As amended by Federal Law No. 436-FZ of December 28, 2017.]

The exemption is capped at the CFC profit income reported by the Russian controlling person in those returns. [As amended by Federal Law No. 436-FZ of December 28, 2017.]

With the tax return, the taxpayer must submit:

This subparagraph does not apply if the CFC profit income, including fixed profit, was actually received in a tax period in which the taxpayer applied the Article 227.2 fixed-profit tax-payment procedure. [Textual paragraph added by Federal Law No. 368-FZ of November 9, 2020.]

[Subparagraph 66 added by Federal Law No. 32-FZ of February 15, 2016.]

67. Monetary and/or in-kind income from a foreign unincorporated structure, including upon its termination or liquidation, that is not a profit distribution, within the value of property, including money, and/or property rights previously contributed by the recipient and/or family members or close relatives under the Family Code. If the structure has undistributed profit, any payment within that profit is treated as a profit distribution irrespective of its legal form.

Where the taxpayer specified in paragraph 60 and/or those family members or close relatives contributed property or rights received exempt under paragraph 60, their value is the accounting value of the liquidated foreign organization or terminating or liquidated structure on the receipt date, capped at market value determined subject to Article 105.3 as at that date.

For this subparagraph, foreign legal entities whose personal law provides no participation in capital are treated as foreign unincorporated structures.

[Subparagraph 67 added by Federal Law No. 32-FZ of February 15, 2016; as amended by Federal Law No. 436-FZ of December 28, 2017.]

68. Monetary or in-kind income credited to a taxpayer’s bank account and/or supplied through full or partial payment for goods and/or services by Russian or foreign organizations under customer-activity programs using bank, payment, discount and/or cumulative cards, where the program awards bonuses, points or other customer-activity units and pays income according to the number awarded.

The exemption does not apply where:

[Subparagraph 68 added by Federal Law No. 242-FZ of July 3, 2016.]

69. Monetary and/or in-kind income under Federal Law No. 5-FZ of January 12, 1995, “On Veterans”; Law of the Russian Federation No. 4301-I of January 15, 1993, “On the Status of Heroes of the Soviet Union, Heroes of the Russian Federation and Full Cavaliers of the Order of Glory”; and Federal Law No. 5-FZ of January 9, 1997, “On Social Guarantees for Heroes of Socialist Labor, Heroes of Labor of the Russian Federation and Full Cavaliers of the Order of Labor Glory.” [Subparagraph 69 added by Federal Law No. 406-FZ of November 30, 2016; as amended by Federal Law No. 147-FZ of June 17, 2019.]

70. Payments received from individuals by individuals who are not individual entrepreneurs for the following services for personal, household and analogous needs:

Regional law may establish other qualifying services. This exemption applies only to individuals who notified the tax authority under Article 83(7.3) and do not engage employees to supply the services.

[Subparagraph 70 added by Federal Law No. 401-FZ of November 30, 2016.]

71. Income received either under Federal Law No. 218-FZ of July 29, 2017, “On the Public-Law Company Territory Development Fund and on Amendments to Certain Legislative Acts of the Russian Federation,” or as a regional measure protecting the rights of participants in shared-equity construction. [Subparagraph 71 added by Federal Law No. 342-FZ of November 27, 2017; as amended by Federal Law No. 201-FZ of May 29, 2023.]

72. Income received from January 1, 2015 through December 1, 2017 from which a tax agent did not withhold tax and on which it supplied information under Article 226(5), other than:

[Subparagraph 72 added by Federal Law No. 436-FZ of December 28, 2017.]

73. A one-time social payment to acquire or construct residential premises, or residential premises supplied into ownership in lieu of that payment, in cases under Law of the Russian Federation No. 3132-I of June 26, 1992, “On the Status of Judges in the Russian Federation.” [Subparagraph 73 added by Federal Law No. 389-FZ of October 30, 2018.]

74. Monetary and in-kind income received through December 31, 2021 from UEFA, UEFA subsidiaries, national football associations including the Russian Football Union, the local organizing structure, UEFA commercial partners, suppliers and broadcasters specified in the federal football-championship legislation, under employment agreements or civil-law agreements for work or services connected with preparing and conducting UEFA Euro 2020 in the Russian Federation. [Subparagraph 74 added by Federal Law No. 101-FZ of May 1, 2019; as amended by Federal Law No. 101-FZ of April 20, 2021.]

74.1. Income in kind in the form of food, travel, accommodation, sports gear, equipment, sports and formal uniforms and other uniforms supplied to athletes, coaches and sports judges in connection with the 2024 Games of the Future International Multi-Sport Tournament in Kazan. [Subparagraph 74.1 added by Federal Law No. 611-FZ of December 19, 2023.]

75. CFC profit included in the 2019 tax base of its controlling taxpayer, if the taxpayer was not a Russian Federation tax resident for the 2018 tax period. [Subparagraph 75 added by Federal Law No. 111-FZ of May 29, 2019.]

76. Payments to persons exposed to radiation under Law of the Russian Federation No. 1244-I of May 15, 1991, “On Social Protection of Citizens Exposed to Radiation as a Result of the Chernobyl Nuclear Power Plant Disaster”; Federal Law No. 2-FZ of January 10, 2002, “On Social Guarantees for Citizens Exposed to Radiation as a Result of Nuclear Tests at the Semipalatinsk Test Site”; and Federal Law No. 175-FZ of November 26, 1998, “On Social Protection of Citizens of the Russian Federation Exposed to Radiation as a Result of the 1957 Accident at the Mayak Production Association and Discharges of Radioactive Waste into the Techa River.” [Subparagraph 76 added by Federal Law No. 147-FZ of June 17, 2019.]

77. Monetary and/or in-kind income received under federal legislation, acts of the President or Government, and regional laws or other acts in connection with the birth of a child. [Subparagraph 77 added by Federal Law No. 147-FZ of June 17, 2019.]

77.1. A one-time monetary incentive under Decree of the President No. 775 of May 13, 2008, “On Establishing the Order of Parental Glory,” and Decree No. 558 of August 15, 2022, “On Certain Matters of Improving the State Awards System of the Russian Federation.” [Subparagraph 77.1 added by Federal Law No. 533-FZ of November 14, 2023.]

78. Monetary and/or in-kind income of persons with disabilities or children with disabilities under Federal Law No. 181-FZ of November 24, 1995, “On Social Protection of Persons with Disabilities in the Russian Federation,” and payment for additional days off supplied to parents, guardians or custodians caring for children with disabilities under Labor Code Article 262; Article 53 of Federal Law No. 342-FZ of November 30, 2011, “On Service in Internal Affairs Bodies of the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation”; Article 53 of Federal Law No. 328-FZ of October 1, 2019, “On Service in Compulsory-Enforcement Bodies of the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation”; and Article 32 of the Military Service Regulations approved by Presidential Decree No. 1237 of September 16, 1999. [Subparagraph 78 added by Federal Law No. 147-FZ of June 17, 2019; as amended by Federal Law No. 374-FZ of November 23, 2020.]

79. Monetary and/or in-kind social support or assistance for particular categories of citizens under federal legislation, acts of the President or Government, and regional laws or other acts. [Subparagraph 79 added by Federal Law No. 147-FZ of June 17, 2019.]

80. The annual monetary payment under Federal Law No. 125-FZ of July 20, 2012, “On Donation of Blood and Its Components,” to holders of the “Honorary Donor of Russia” badge. [Subparagraph 80 added by Federal Law No. 147-FZ of June 17, 2019.]

81. Budget-funded incentive payments for particularly important work, special working conditions and additional workload to persons involved in detecting, preventing or eliminating consequences of the spread of the novel coronavirus infection, including supplying medical assistance or social services to infected citizens and risk groups. [Subparagraph 81 added by Federal Law No. 121-FZ of April 22, 2020; as amended by Federal Law No. 172-FZ of June 8, 2020.]

82. [Added by Federal Law No. 121-FZ of April 22, 2020; repealed by Federal Law No. 259-FZ of August 8, 2024.]

83. A federal-budget subsidy or grant in subsidy form received by an individual in 2020 in an amount equal to professional income tax paid for 2019. [Subparagraph 83 added by Federal Law No. 172-FZ of June 8, 2020.]

84. Dividend income on shares, depositary receipts, interests in a foreign organization, or distributions of profit of a foreign unincorporated structure specified in Article 208(1.1), fourth and eighth textual paragraphs, where the Article 208(1)(1.1) dividends are treated under Article 208(1.1) as reported in the taxpayer’s return. [Subparagraph 84 added by Federal Law No. 374-FZ of November 23, 2020.]

85. Income in kind from food and/or temporary residential premises supplied during coronavirus restrictions to employees of medical organizations, inpatient social-service organizations and inpatient departments outside such organizations, and other infection-risk persons required to perform their duties in isolation. [Subparagraph 85 added by Federal Law No. 374-FZ of November 23, 2020.]

86. Income specified in Article 251(1)(61). [Subparagraph 86 added by Federal Law No. 305-FZ of July 2, 2021.]

87. Budget-funded monetary and in-kind prizes under federal, presidential, governmental, regional or local acts in incentive measures for citizens vaccinated against the novel coronavirus infection. [Subparagraph 87 added by Federal Law No. 382-FZ of November 29, 2021.]

88. Income arising from free connection of populated localities to gas-distribution infrastructure up to the boundaries of taxpayers’ land plots where Government acts require the measures to be performed without charge. [Subparagraph 88 added by Federal Law No. 382-FZ of November 29, 2021.]

89. [Added by Federal Law No. 382-FZ of November 29, 2021; repealed by Federal Law No. 259-FZ of August 8, 2024.]

90. Material-benefit income received in 2021-2023. [Subparagraph 90 added by Federal Law No. 67-FZ of March 26, 2022.]

91. Interest received in 2021 and 2022 on deposits or account balances with banks located in the Russian Federation. [Subparagraph 91 added by Federal Law No. 67-FZ of March 26, 2022.]

92. Income from disposing of gold bullion received in 2022 and 2023. [Subparagraph 92 added by Federal Law No. 323-FZ of July 14, 2022.]

93. Money and/or other property received without consideration by persons called up for military service through mobilization, serving under a contract under Article 38(7) of Federal Law No. 53-FZ of March 28, 1998, “On Military Duty and Military Service,” or under a contract to serve in a volunteer formation or voluntarily assist the Armed Forces or National Guard troops, and/or their family members, provided the income is connected with the mobilized service and/or contracts. [As amended by Federal Law No. 643-FZ of December 25, 2023.]

The exemption for money and/or other property received without consideration also applies to persons serving under contract in the Armed Forces or serving in National Guard troops, military formations and bodies specified in Article 1(6) of Federal Law No. 61-FZ of May 31, 1996, “On Defense,” and/or their family members, provided the income is received in connection with those persons’ participation in the special military operation.

[Subparagraph 93 added by Federal Law No. 443-FZ of November 21, 2022.]

94. Income in the form of the exclusive right:

[Subparagraph 94 added by Federal Law No. 523-FZ of November 2, 2023.]

95. Income in the form of the right to use an intellectual-activity result created in performing a state or municipal contract, where the right:

[Subparagraph 95 added by Federal Law No. 523-FZ of November 2, 2023.]

96. Income equal to the value of shares or interests in an economically significant organization belonging to the foreign holding company specified in Article 3 of Federal Law No. 470-FZ of August 4, 2023, “On Special Rules Governing Corporate Relations in Business Companies That Are Economically Significant Organizations,” or shares or interests in an organization established by judicial order, received in ownership, including partly, by a taxpayer required to take direct ownership in an amount proportional to the taxpayer’s indirect holding under that Federal Law. The exemption also covers the value of a right to take direct ownership of all or part of shares or interests in an economically significant organization, transferred without consideration under Article 7(6) of that Federal Law by a person subject on the transfer date to prohibitive, restrictive or analogous measures introduced in 2022 or 2023 concerning settlement, financial transactions, or disposition of securities, money or other property; and the value of shares or interests received through that right. [Subparagraph 96 added by Federal Law No. 595-FZ of December 19, 2023; as amended by Federal Law No. 362-FZ of October 29, 2024.]

Article 217.1. Special Rules for Exempting Income from the Sale of Immovable Property

1. Exemption of the income specified in Article 217(17.1), second textual paragraph, and determination of the tax base upon sale of immovable property are subject to this Article. [As amended by Federal Law No. 424-FZ of November 27, 2018.]

2. Unless this Article provides otherwise, income from selling immovable property is exempt if the property had belonged continuously to the taxpayer for at least the minimum ownership period. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

For residential premises or interests received into ownership in exchange for premises or interests vacated under the Moscow housing-renovation program, the ownership period includes the period for which the vacated property belonged to the taxpayer. [Textual paragraph added by Federal Law No. 352-FZ of November 27, 2017.]

The paragraph 3 rules apply to the minimum period for replacement property if ownership of the vacated property had been acquired under at least one of the paragraph 3 conditions. [Textual paragraph added by Federal Law No. 352-FZ of November 27, 2017.]

For residential premises or interests acquired under a shared-construction participation, investment or other shared-construction agreement, or a housing-construction-cooperative agreement, the minimum period begins on full payment under the agreement, disregarding an additional payment caused by increased area after commissioning. For property acquired by assignment of claims under such an agreement, it begins on full payment for the claims under the assignment agreement. [Textual paragraph added by Federal Law No. 374-FZ of November 23, 2020; as amended by Federal Law No. 305-FZ of July 2, 2021.]

For immovable property received by a personal-fund founder from the fund, the minimum period begins when the fund acquired it. If the founder had previously transferred it to the fund, the period includes ownership before transfer, by the fund and after return. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

For land formed by subdivision or redistribution of an original plot in connection with compulsory acquisition for state or municipal needs, the minimum period includes ownership of the original plot. [Textual paragraph added by Federal Law No. 193-FZ of July 22, 2024.]

For residential premises or interests formed by subdivision, alterations or reconstruction of original residential premises, or separation of an interest, the period includes ownership of the original premises or interest. For premises formed by combining premises, the period begins when the taxpayer acquired the last combined premises or on the date determined under the fourth textual paragraph. [Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

For an interest acquired under Article 10(4) of Federal Law No. 256-FZ of December 29, 2006, “On Additional Measures of State Support for Families with Children,” or as a mandatory condition for using budget funds to acquire property, the period begins when the property was acquired, or on the fourth-textual-paragraph date, by the taxpayer’s family member holding the maternity or family-capital certificate or receiving the budget funds and/or that person’s spouse. [Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

For land intended for individual housing construction, private subsidiary farming, garages for personal needs, horticulture or vegetable gardening, and formed by subdivision, separation, combination or redistribution, the period includes ownership of the original plot or plots. For a combination, it begins when ownership, inheritable lifetime possession or permanent use arose in the last original plot. For subdivision or separation from common land, this applies only if no more than two plots are formed. [Textual paragraph added by Federal Law No. 449-FZ of December 12, 2024.]

2.1. Income from selling a room, apartment, residential house, part of an apartment or house, or an ownership interest in residential premises is exempt irrespective of ownership period if all of the following conditions are met:

If the taxpayer’s sale of an interest is exempt under this paragraph, simultaneous sales of interests in the same premises by the taxpayer’s children, including adopted children, and wards are also exempt.

For this paragraph, cadastral value or the corresponding share is the value entered in the Unified State Register of Immovable Property and applicable from January 1 of the registration year, or, for property formed during the tax period, the value on its cadastral-registration date.

If cadastral value cannot be determined, the third condition is tested only by aggregate area.

Income from simultaneous sale of the land on which the residential premises are located, or the land interest corresponding to the residential interest, is also exempt irrespective of ownership period if the residential-property conditions are met. Regional law may set a maximum qualifying land area. [Textual paragraph added by Federal Law No. 198-FZ of May 29, 2023.]

Income from simultaneous sale of outbuildings and/or structures on that land, or corresponding interests, is also exempt irrespective of ownership period if the land conditions are met and they are sold together with the land and residential property. [Textual paragraph added by Federal Law No. 198-FZ of May 29, 2023.]

Those land, outbuilding and structure exemptions apply only if the property was not used in business activity. [Textual paragraph added by Federal Law No. 198-FZ of May 29, 2023.]

[Paragraph 2.1 added by Federal Law No. 382-FZ of November 29, 2021.]

3. The minimum ownership period is three years if at least one of the following applies:

  1. ownership was acquired by inheritance or gift from an individual who is a family member and/or close relative under the Family Code; 1.1. the property was received from a personal fund under management terms approved by its founder or upon distribution of property remaining after liquidation; [Subparagraph 1.1 added by Federal Law No. 389-FZ of July 31, 2023.]
  2. ownership was acquired through privatization;
  3. ownership was acquired by a rent payer through transfer under a lifetime-maintenance-with-dependence agreement; or
  4. on registration of the sale of a room, apartment, residential house, part thereof or interest therein, the taxpayer, including jointly with a spouse, owns no other residential premises or interest.

For subparagraph 4, residential premises or an interest acquired by the taxpayer and/or spouse during the 90 calendar days preceding registration of the sale are disregarded.

If the conditions established by subparagraph 4 are met for residential premises or an ownership interest therein, this paragraph also applies to the land on which the residential premises are located, the ownership interest in that land corresponding to the ownership interest in the residential premises, and the outbuildings and/or structures located on that land.

[Textual paragraph added by Federal Law No. 210-FZ of July 26, 2019.]

4. In cases not specified in paragraph 3, the minimum ownership period for an item of immovable property is five years.

5. [Repealed by Federal Law No. 325-FZ of September 29, 2019.]

6. A law of a constituent entity of the Russian Federation may reduce, down to zero, for all or particular categories of taxpayers and/or items of immovable property:

  1. the minimum ownership period for an item of immovable property; [As amended by Federal Law No. 259-FZ of August 8, 2024.]
  2. the reduction coefficient specified in Article 214.10. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

[Article added by Federal Law No. 382-FZ of November 29, 2014.]

Article 218. Standard Tax Deductions

1. In the cases provided for by this Chapter, a taxpayer is entitled, when determining the amount of the tax bases, to the following standard tax deductions: [As amended by Federal Law No. 176-FZ of July 12, 2024.]

1. A deduction of 3,000 rubles for each month of the tax period applies to the following categories of taxpayers:

2. A deduction of 500 rubles for each month of the tax period applies to the following categories of taxpayers:

2.1. A deduction of 18,000 rubles for the tax period applies to persons who satisfy the testing standards of the All-Russian Physical Culture and Sports Complex “Ready for Labor and Defense” applicable to their age group and are awarded its distinction badge, and to persons who confirm a previously awarded badge. The deduction is granted for the tax period in which the badge is awarded or confirmed, provided the taxpayer undergoes a periodic health examination or a preventive medical examination for designated groups of the adult population in that calendar year. A tax agent may apply this deduction as a lump sum in any month of the tax period, but not before the month in which the taxpayer confirms entitlement to it. [Subparagraph 2.1 added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

3. [Repealed by Federal Law No. 330-FZ of November 21, 2011.]

4. A deduction for each month of the tax period applies to a parent, the spouse of a parent, or an adoptive parent who maintains a child, in the following amounts:

A deduction for each month of the tax period applies to a guardian, custodian, foster parent or the spouse of a foster parent who maintains a child, in the following amounts:

The deduction is made for each child under 18 and for each full-time pupil or student, postgraduate student, resident physician, intern or military cadet under 24. It is made for each child or ward judicially declared legally incapable, irrespective of age. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The deduction is doubled for a sole parent or foster parent, adoptive parent, guardian or custodian. The sole parent’s doubled deduction ceases in the month following the month in which that parent marries.

The taxpayer’s employer acting as tax agent grants the deduction to parents, a parent’s spouse, adoptive parents, guardians, custodians, foster parents and a foster parent’s spouse without an application if the tax agent has information about children maintained by the taxpayer. A taxpayer receiving the deduction for the first time through that employer may provide documents confirming the disability group or category, legal incapacity, enrollment, age, and other circumstances establishing entitlement. The taxpayer must inform the tax agent, with documentary confirmation where available, of any change in the grounds for the deduction. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

Where a taxpayer’s child or children reside outside the Russian Federation, the deduction is granted on the basis of documents certified by the competent authorities of the state in which they reside.

At the parents’ or foster parents’ choice, one of them may receive the deduction at twice the amount on the basis of the other parent’s or foster parent’s declaration waiving the deduction.

The deduction applies through the month in which the principal tax base, calculated cumulatively from the beginning of the tax period by the tax authority or tax agent granting the deduction, exceeds 450,000 rubles. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

Beginning with the month in which the amount of the principal tax base specified in the sixteenth textual paragraph of this subparagraph exceeds 450,000 rubles, the deduction under this subparagraph does not apply. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

The tax base is reduced beginning with the month of the child’s birth, the month of adoption or establishment of guardianship or custodianship, or the month in which an agreement placing the child in foster care takes effect, and continues through the end of the year in which the child reaches the age specified in the eleventh textual paragraph of this subparagraph, the foster-care agreement expires or is terminated early, or the child dies. The deduction is granted for the period of the child’s study at an educational organization, including a duly documented academic leave during the period of study. [As amended by Federal Law No. 346-FZ of November 27, 2017.]

[Subparagraph 4 as recast by Federal Law No. 317-FZ of November 23, 2015.]

2. A taxpayer entitled under paragraph 1, subparagraphs 1 and 2, to more than one standard tax deduction receives the largest applicable deduction. [As amended by Federal Law No. 330-FZ of November 21, 2011.]

The standard deduction established by paragraph 1, subparagraph 4, is granted independently of the standard deduction established by paragraph 1, subparagraphs 1 and 2. [As amended by Federal Law No. 330-FZ of November 21, 2011.]

3. Unless this Article provides otherwise, the standard tax deductions established by this Article are granted by one tax agent from which the taxpayer receives income, selected by the taxpayer, on the basis of a written application and documents confirming entitlement. [As amended by Federal Laws No. 105-FZ of July 7, 2003, and No. 176-FZ of July 12, 2024.]

If a taxpayer starts work after the first month of the tax period, the deductions under paragraph 1, subparagraph 4, are granted at that place of work taking account of income received since the beginning of the tax period at another place of work where the taxpayer received deductions. The amount of that income is confirmed by a certificate of the taxpayer’s income issued by the tax agent under Article 230(3). [Textual paragraph added by Federal Law No. 166-FZ of December 29, 2000; as amended by Federal Law No. 330-FZ of November 21, 2011.]

4. If the taxpayer received no standard tax deductions during the tax period, or received less than the amounts provided for by this Article, the tax authority, after the end of the tax period and on the basis of a tax return and documents confirming entitlement, recalculates the tax base taking account of the standard deductions in the amounts provided for by this Article. [As amended by Federal Laws No. 368-FZ of December 27, 2009, and No. 229-FZ of July 27, 2010.]

If one or more tax agents granted the taxpayer standard deductions during the tax period in excess of the amounts provided for by this Article, the taxpayer pays the corresponding tax after the end of the tax period on the basis of a tax payment notice. [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

Article 219. Social Tax Deductions

1. In the cases provided for by this Chapter, a taxpayer is entitled, when determining the amount of the tax bases, to the following social tax deductions: [As amended by Federal Law No. 176-FZ of July 12, 2024.]

1. The amount of income transferred by the taxpayer as donations to:

The deduction under this subparagraph equals actual expenditure but may not exceed 25 percent of income received in the tax period and subject to taxation. If donations are made to state or municipal cultural institutions, or to non-profit organizations or foundations to form endowment capital supporting those institutions, a law of a constituent entity of the Russian Federation may increase the limit to 30 percent of such taxable income. That regional law may also specify the categories of state and municipal cultural institutions and non-profit organizations or foundations whose donations qualify for the increased limit. [As amended by Federal Law No. 426-FZ of November 27, 2018.]

If a donation for which the taxpayer claimed this social deduction is returned, including because a non-profit organization’s endowment capital is dissolved, the donation is revoked, or another event occurs in which the donation agreement and/or Federal Law No. 275-FZ of December 30, 2006, “On the Procedure for Forming and Using the Endowment Capital of Non-Profit Organizations,” permits return of property transferred to form or replenish the endowment, the taxpayer must include the amount of the deduction in the tax base for the tax period in which the property or its monetary equivalent was actually returned.

[Subparagraph 1 as recast by Federal Law No. 235-FZ of July 18, 2011.]

2. The amount paid by the taxpayer in the tax period for the taxpayer’s own education at an organization engaged in educational activity, equal to actual educational expenditure subject to the limit in paragraph 2 of this Article; and the amount paid by a taxpayer who is a parent for full-time education of a child under 24, or by a taxpayer who is a guardian or custodian for full-time education of a ward under 18, at such an organization, equal to actual expenditure but not exceeding an aggregate of 110,000 rubles per child for both parents, guardian or custodian. [As amended by Federal Laws No. 216-FZ of July 24, 2007, No. 346-FZ of November 27, 2017, and No. 159-FZ of April 28, 2023.]

Entitlement extends to taxpayers who had served as guardians or custodians of former wards after guardianship or custodianship ended, where the taxpayers pay for those persons’ full-time education while they are under 24. [Textual paragraph added by Federal Law No. 51-FZ of May 6, 2003; as amended by Federal Laws No. 216-FZ of July 24, 2007, and No. 346-FZ of November 27, 2017.]

The deduction is available if an educational organization or individual entrepreneur has an educational-activity license, except where an individual entrepreneur personally carries out the educational activity; if a foreign organization has a document confirming its status as an organization engaged in educational activity; or if the Unified State Register of Individual Entrepreneurs records that an individual entrepreneur personally carries out educational activity. [As amended by Federal Laws No. 346-FZ of November 27, 2017, and No. 389-FZ of July 31, 2023.]

Unless this Article provides otherwise, the deduction is granted when the taxpayer submits to the tax authority a document issued by the educational organization or individual entrepreneur confirming the taxpayer’s actual educational expenditure, in the form and under the procedure approved by the federal executive body authorized for control and supervision in the field of taxes and levies in coordination with the federal executive bodies responsible for developing and implementing state policy and legal regulation in general education and higher education. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

The taxpayer need not submit the document specified in the fourth textual paragraph of this subparagraph to obtain the deduction under the first and second textual paragraphs of paragraph 2 and paragraph 3 of this Article if the educational organization or individual entrepreneur submits it directly to the tax authority under Article 221.1(3.1), and the tax authority places it in the taxpayer’s personal account under the second textual paragraph of Article 221.1(3.1). [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

For study at a foreign organization engaged in educational activity, the taxpayer must submit documents confirming actual educational expenditure and a document confirming the foreign organization’s educational status. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

The deduction applies for the period of study at the educational organization, including a duly documented academic leave during study. [As amended by Federal Law No. 346-FZ of November 27, 2017.]

The deduction does not apply where educational expenditure is paid from maternity or family capital allocated to implement additional state-support measures for families with children. [Textual paragraph added by Federal Law No. 208-FZ of December 5, 2006.]

Entitlement also extends to a taxpayer who pays for the full-time education of a brother or sister under 24, and to a taxpayer who pays for the full-time education of the taxpayer’s spouse. [Textual paragraph added by Federal Law No. 120-FZ of June 3, 2009; as amended by Federal Laws No. 346-FZ of November 27, 2017, and No. 389-FZ of July 31, 2023.]

3. The amount paid by the taxpayer in the tax period for medical services provided, in accordance with the list approved by the Government of the Russian Federation, by medical organizations or individual entrepreneurs engaged in medical activity to the taxpayer, the taxpayer’s spouse, parents, children including adopted children under 18, or under 24 if they are full-time students at an organization engaged in educational activity, and wards under 18; together with the cost of medicinal products for medical use prescribed to those persons by their attending physician and purchased at the taxpayer’s expense. [As amended by Federal Laws No. 317-FZ of November 25, 2013, No. 147-FZ of June 17, 2019, and No. 323-FZ of July 14, 2022.]

For this deduction, account is also taken of insurance premiums paid by the taxpayer in the tax period under voluntary personal-insurance contracts for the taxpayer, the taxpayer’s spouse, parents, children including adopted children under 18, or under 24 if they are full-time students at an organization engaged in educational activity, and wards under 18, concluded with insurers licensed for the relevant activity and providing solely for payment by those insurers of medical services. [As amended by Federal Laws No. 317-FZ of November 25, 2013, and No. 323-FZ of July 14, 2022.]

Entitlement extends to taxpayers who had served as guardians or custodians of former wards after guardianship or custodianship ended, if those persons are full-time students under 24. [Textual paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

The deduction for medical services provided to wards and children, including adopted children, who have been judicially declared legally incapable, and for prescribed medicinal products purchased for them at the taxpayer’s expense, is granted irrespective of their age. [Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

The aggregate deduction under the first through fourth textual paragraphs of this subparagraph equals actual expenditure, subject to the limit in paragraph 2 of this Article. [As amended by Federal Laws No. 323-FZ of July 14, 2022, and No. 259-FZ of August 8, 2024.]

For costly forms of treatment provided by medical organizations or individual entrepreneurs engaged in medical activity, the deduction equals actual expenditure unless this textual paragraph provides otherwise. No social deduction is granted for costly treatment where, at the taxpayer’s instruction, payment to the provider is made from monetary or surrender amounts and/or money accounted for in the taxpayer’s individual investment account as specified, respectively, in Article 213.1(2) and Article 214.9(3.1). The Government of the Russian Federation approves the list of costly forms of treatment. [As amended by Federal Law No. 58-FZ of March 23, 2024.]

The deduction for medical-service payments and/or insurance premiums is available if the services are provided by medical organizations or individual entrepreneurs holding the appropriate medical-activity licenses issued under Russian legislation. [As amended by Federal Laws No. 317-FZ of November 25, 2013, and No. 389-FZ of July 31, 2023.]

The deduction is available only if the medical services, medicinal products and/or insurance premiums were not paid with employer funds. [As amended by Federal Laws No. 317-FZ of November 25, 2013, and No. 389-FZ of July 31, 2023.]

Unless this Article provides otherwise, the deduction for medical-service expenditure is granted when the taxpayer submits to the tax authority a document issued by the medical organization or individual entrepreneur confirming the taxpayer’s actual expenditure, in the form and under the procedure approved by the federal executive body authorized for control and supervision in the field of taxes and levies in coordination with the federal executive body responsible for control and supervision in health care. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

The taxpayer need not submit the document specified in the eighth textual paragraph of this subparagraph to obtain the medical-service deduction under the first and second textual paragraphs of paragraph 2 and paragraph 3 of this Article if the medical organization or individual entrepreneur submits it directly to the tax authority under Article 221.1(3.1), and the tax authority places it in the taxpayer’s personal account under the second textual paragraph of Article 221.1(3.1). [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

Unless this Article provides otherwise, the deduction for insurance premiums under a voluntary personal-insurance contract for the taxpayer, the taxpayer’s spouse, parents including adoptive parents, children including adopted children under 18, or under 24 if they are full-time students, and wards under 18, including former wards who after guardianship or custodianship ends are full-time students under 24, is granted when the taxpayer submits to the tax authority a document issued by the insurer confirming actual premium expenditure. The insurer must carry on the relevant activity licensed under Russian legislation, and the document must be in the form and under the procedure approved by the federal executive body authorized for control and supervision in the field of taxes and levies. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

The taxpayer need not submit the document specified in the tenth textual paragraph of this subparagraph to obtain the premium deduction under the first and second textual paragraphs of paragraph 2 and paragraph 3 of this Article if the insurer submits it directly to the tax authority under Article 221.1(3.1), and the tax authority places it in the taxpayer’s personal account under the second textual paragraph of Article 221.1(3.1). [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

The deduction for the cost of medicinal products for medical use is granted when the taxpayer submits documents confirming actual expenditure on their purchase. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 58-FZ of March 23, 2024.]

A tax agent or non-state pension fund must report to the tax authority at its location, within three days after the relevant event and electronically over telecommunications channels, the fact and amount of a payment made at the taxpayer’s instruction from monetary or surrender amounts and/or money accounted for in the taxpayer’s individual investment account as specified, respectively, in Article 213.1(2) and Article 214.9(3.1), to a medical organization or individual entrepreneur as payment for costly treatment. [Textual paragraph added by Federal Law No. 58-FZ of March 23, 2024.]

The federal executive body authorized for control and supervision in the field of taxes and levies establishes the forms and formats of those reports and the procedure for completing and submitting them. [Textual paragraph added by Federal Law No. 58-FZ of March 23, 2024.]

[Subparagraph 3 as recast by Federal Law No. 279-FZ of December 29, 2012.]

4. The amount of insurance premiums paid by the taxpayer in the tax period under one or more voluntary pension-insurance contracts concluded with an insurer for the taxpayer and/or the taxpayer’s spouse, including a widow or widower, parents including adoptive parents, or children with disabilities, including adopted children under guardianship or custodianship, equal to actual expenditure subject to the limit in paragraph 2 of this Article. [As amended by Federal Laws No. 420-FZ of December 28, 2013, No. 382-FZ of November 29, 2014, No. 58-FZ of March 23, 2024, and No. 418-FZ of November 17, 2025.]

Unless this Article provides otherwise, the deduction is granted when the taxpayer submits to the tax authority a document issued by the insurer confirming actual voluntary-pension-insurance expenditure, in the form and under the procedure approved by the federal executive body authorized for control and supervision in the field of taxes and levies. The insurer must carry on the relevant activity licensed under Russian legislation. [As amended by Federal Laws No. 389-FZ of July 31, 2023, No. 58-FZ of March 23, 2024, and No. 418-FZ of November 17, 2025.]

The taxpayer need not submit the document specified in the second textual paragraph of this subparagraph if the insurer submits it directly to the tax authority under Article 221.1(3.1), and it is placed in the taxpayer’s personal account under the second textual paragraph of Article 221.1(3.1). [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 418-FZ of November 17, 2025.]

[Subparagraph 4 added by Federal Law No. 216-FZ of July 24, 2007.]

5. The amount of additional insurance contributions to the funded pension paid by the taxpayer in the tax period under the Federal Law “On Additional Insurance Contributions to the Funded Pension and State Support for the Formation of Pension Savings,” equal to actual expenditure subject to the limit in paragraph 2 of this Article. [As amended by Federal Law No. 177-FZ of June 29, 2015.]

The deduction under subparagraph 5 is granted when the taxpayer submits documents confirming actual expenditure on additional insurance contributions to the funded pension under the Federal Law “On Additional Insurance Contributions to the Funded Pension and State Support for the Formation of Pension Savings,” or a certificate from the tax agent, in the approved form, stating the additional contributions withheld and remitted by the tax agent at the taxpayer’s instruction. [As amended by Federal Law No. 177-FZ of June 29, 2015.]

[Subparagraph 5 added by Federal Law No. 55-FZ of April 30, 2008.]

6. The amount paid by the taxpayer in the tax period to an organization lawfully carrying on that activity for an independent assessment of whether the taxpayer’s qualifications meet applicable qualification requirements, equal to actual expenditure subject to the limit in the seventh textual paragraph of paragraph 2 of this Article. [Subparagraph 6 added by Federal Law No. 251-FZ of July 3, 2016.]

7. The amount paid by the taxpayer from the taxpayer’s own funds in the tax period for physical-culture and health-improvement services provided to the taxpayer; the taxpayer’s children, including adopted children, under 18, or under 24 if they are full-time students at an organization engaged in educational activity; wards under 18; or parents receiving pensions awarded under Russian pension legislation. The services must be provided by a physical-culture and sports organization or an individual entrepreneur whose principal activity is in physical culture and sport. [As amended by Federal Laws No. 323-FZ of July 14, 2022, and No. 425-FZ of November 28, 2025.]

Entitlement extends to taxpayers who had served as guardians or custodians of former wards after guardianship or custodianship ended, if those persons are full-time students under 24. [Textual paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

The expenditure is taken into account for tax purposes subject to the limit in paragraph 2 of this Article.

This subparagraph applies if, on the date the taxpayer actually incurs the expenditure:

For each ensuing tax period, that list is compiled by the federal executive body described above from data submitted by the regional executive authorities responsible for physical culture and sport, and is sent to the federal executive body authorized for control and supervision in the field of taxes and levies no later than December 1 of the year preceding that tax period.

The Government of the Russian Federation approves the procedure for compiling and maintaining the list, including the inclusion criteria and the deadlines and methods for regional executive authorities to submit the underlying data.

Unless this Article provides otherwise, the deduction is granted when the taxpayer submits to the tax authority a document issued by a provider included in the list specified in the sixth textual paragraph of this subparagraph, confirming actual expenditure on physical-culture and health-improvement services. The document must be in the form and under the procedure approved by the federal executive body authorized for control and supervision in the field of taxes and levies in coordination with the federal executive body described above. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The taxpayer need not submit the document specified in the ninth textual paragraph of this subparagraph to obtain the deduction under the first and second textual paragraphs of paragraph 2 and paragraph 3 of this Article if the provider submits it directly to the tax authority under Article 221.1(3.1), and it is placed in the taxpayer’s personal account under the second textual paragraph of Article 221.1(3.1). [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Subparagraph 7 added by Federal Law No. 88-FZ of April 5, 2021.]

2. Unless this Article provides otherwise, the social tax deductions under paragraph 1 are granted when the taxpayer files a tax return with the tax authority after the end of the tax period. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Unless Russian legislation on taxes and levies provides otherwise, the deductions under paragraph 1, subparagraphs 2, 3 and 7, may be granted before the end of the tax period after the taxpayer applies in writing to an employer, hereinafter in this paragraph a “tax agent,” provided the tax authority confirms to the tax agent the taxpayer’s entitlement. [As amended by Federal Laws No. 403-FZ of November 30, 2016, No. 88-FZ of April 5, 2021, No. 100-FZ of April 20, 2021, No. 18-FZ of February 25, 2022, and No. 418-FZ of November 17, 2025.]

The taxpayer submits to the tax authority an application to confirm entitlement to those deductions and supporting documents. The tax authority must consider them within 30 calendar days after their written or electronic submission over telecommunications channels or through the taxpayer’s personal account. [As amended by Federal Law No. 100-FZ of April 20, 2021.]

Within that period, the tax authority informs the taxpayer of the result through the taxpayer’s personal account or, if access is absent or discontinued, by registered mail. If its review does not establish that the taxpayer lacks entitlement, it also provides the tax agent with confirmation in the form and format approved by the federal executive body authorized for control and supervision in the field of taxes and levies. [Textual paragraph added by Federal Law No. 100-FZ of April 20, 2021.]

If, after the taxpayer duly applies to a tax agent for deductions under paragraph 1, subparagraphs 2, 3 and 7, the tax agent withholds tax without taking them into account, the amount excessively withheld after receipt of the taxpayer’s application must be refunded under Article 231. [As amended by Federal Laws No. 403-FZ of November 30, 2016, No. 88-FZ of April 5, 2021, No. 100-FZ of April 20, 2021, and No. 418-FZ of November 17, 2025.]

If those deductions are granted during the tax period in less than the amounts provided for by this Article, the taxpayer may obtain the balance under the first textual paragraph of this paragraph and paragraph 3 of this Article. [As amended by Federal Laws No. 403-FZ of November 30, 2016, No. 88-FZ of April 5, 2021, No. 389-FZ of July 31, 2023, and No. 418-FZ of November 17, 2025.]

The deductions under paragraph 1, subparagraphs 4 and 5, may be granted before the end of the tax period upon application to a tax agent if the taxpayer documents the expenditure under those subparagraphs and the employer withheld the voluntary-pension-insurance premiums and/or additional funded-pension contributions from payments to the taxpayer and remitted them to the relevant funds and/or insurers. [As amended by Federal Laws No. 403-FZ of November 30, 2016, No. 58-FZ of March 23, 2024, and No. 418-FZ of November 17, 2025.]

The deductions under paragraph 1, subparagraphs 2-7, other than expenditure on the taxpayer’s children’s education under subparagraph 2 and costly treatment under subparagraph 3, equal actual expenditure but may not in aggregate exceed 150,000 rubles for the tax period. If, in one tax period, the taxpayer incurs expenditure on education, medical services, physical-culture and health-improvement services, voluntary pension insurance, additional funded-pension contributions under the Federal Law “On Additional Insurance Contributions to the Funded Pension and State Support for the Formation of Pension Savings,” or an independent qualification assessment, the taxpayer selects, including when applying to a tax agent, which expenditure types and amounts count within that maximum. [As amended by Federal Laws No. 251-FZ of July 3, 2016, No. 403-FZ of November 30, 2016, No. 88-FZ of April 5, 2021, No. 159-FZ of April 28, 2023, No. 58-FZ of March 23, 2024, and No. 418-FZ of November 17, 2025.]

[Paragraph 2 as recast by Federal Law No. 85-FZ of April 6, 2015.]

3. The deductions under paragraph 1, subparagraph 2; subparagraph 3, other than the deduction for the cost of medicinal products for medical use; and subparagraphs 4 and 7 may be granted under Article 221.1 if the tax authority holds information on the taxpayer’s actual service expenditure contained in the documents specified in the fourth textual paragraph of subparagraph 2; the eighth and tenth textual paragraphs of subparagraph 3; the second textual paragraph of subparagraph 4; and the ninth textual paragraph of subparagraph 7. Those documents must be submitted under Article 221.1(3.1) by the relevant educational or medical organizations, individual entrepreneurs, insurers, physical-culture and sports organizations, or individual entrepreneurs whose principal activity is in physical culture and sport. [Paragraph 3 added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 418-FZ of November 17, 2025.]

4. If the documents specified in paragraph 3 contain information inconsistent with information held by the tax authority, the authority may, during a desk audit, require the taxpayer to provide other documents confirming that the service was provided and the amount of actual expenditure. [Paragraph 4 added by Federal Law No. 389-FZ of July 31, 2023.]

Article 219.1. Investment Tax Deductions

1. In the cases provided for by this Chapter, a taxpayer is entitled, when determining the amount of the tax bases, to the following investment tax deductions, subject to the special rules and procedure established by this Article: [As amended by Federal Law No. 176-FZ of July 12, 2024.]

  1. the positive financial result obtained in the tax period from the sale or redemption of the following assets that had been continuously owned by the taxpayer for more than three years at that time: Russian Federation government securities, government securities of constituent entities of the Russian Federation, municipal securities, securities of Russian organizations, units of open-ended unit investment funds managed by Russian management companies, and securities of foreign organizations registered in and issued under the legislation of a member state of the Eurasian Economic Union, provided that, on sale or redemption, they are organized securities-market instruments specified in Article 214.1(3)(1) and (2). The deduction also covers units held for more than three years in an additional fund received by the taxpayer upon its formation through separation of assets from a unit investment fund whose units, on that separation date, qualified under this Chapter as organized securities-market instruments specified in Article 214.1(3)(1) and (2); and units of a unit investment fund whose type was changed to a closed-ended unit investment fund under Federal Law No. 319-FZ of July 14, 2022, “On Amendments to Certain Legislative Acts of the Russian Federation,” where the taxpayer owned the units on the change date and they then qualified under this Chapter as organized securities-market instruments specified in Article 214.1(3)(1) and (2); [As amended by Federal Laws No. 58-FZ of March 23, 2024, and No. 425-FZ of November 28, 2025.]
  2. money paid by the taxpayer during the tax period into an individual investment account opened on or before December 31, 2023; [As amended by Federal Law No. 58-FZ of March 23, 2024.]
  3. the positive financial result from transactions accounted for in an individual investment account opened on or before December 31, 2023. [As amended by Federal Laws No. 327-FZ of November 28, 2015, and No. 58-FZ of March 23, 2024.]

2. The investment deduction under paragraph 1, subparagraph 1, is granted subject to the following special rules:

  1. the positive financial result against which the deduction is granted is determined under Article 214.1; [As amended by Federal Laws No. 327-FZ of November 28, 2015, and No. 58-FZ of March 23, 2024.]
  2. the maximum deduction for a tax period is the product of the coefficient K_SEC and 3,000,000 rubles.

The coefficient K_SEC is determined as follows:

K_SEC = [Σ(i=3…n) V_i × i] / [Σ(i=3…n) V_i]

where:

  1. a security’s ownership period is calculated using the first-in, first-out method. For this purpose:
    • the period includes time during which the security left the taxpayer’s ownership under a securities-loan agreement with a broker and/or a REPO agreement;
    • an exchange of unit investment fund units under Federal Law No. 156-FZ of November 29, 2001, “On Investment Funds,” is not a sale or redemption. The ownership period runs from acquisition of the units through redemption of the units received through that exchange or chain of exchanges;
    • if depositary receipts certifying rights to shares are redeemed after their automatic conversion under Federal Law No. 114-FZ of April 16, 2022, “On Amendments to the Federal Law ‘On Joint-Stock Companies’ and Certain Legislative Acts of the Russian Federation,” the ownership period of the shares runs from acquisition of the depositary receipts through sale of the shares; [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]
    • for units of an additional fund received upon its formation, the ownership period runs from the taxpayer’s acquisition of units of the unit investment fund from which assets were separated to form the additional fund, or from acquisition of units exchanged for those units under Federal Law No. 156-FZ of November 29, 2001, through sale or redemption of the additional-fund units; [Textual paragraph added by Federal Law No. 8-FZ of February 14, 2024.]
    • for replacement bonds of Russian organizations, the ownership period runs from acquisition by the taxpayer, or by a controlled foreign company for which the taxpayer is a controlling person, of the foreign organization’s bonds or Eurobonds exchanged or replaced by those bonds, through sale of the replacement bonds. This applies if, on March 1, 2022, the taxpayer or controlled foreign company owned the Eurobonds and they were organized securities-market instruments specified in Article 214.1(3)(1); [Textual paragraph added by Federal Law No. 8-FZ of February 14, 2024.]
    • for replacement Eurobonds of the Russian Federation, the ownership period runs from acquisition by the taxpayer, or by a controlled foreign company for which the taxpayer is a controlling person, of Russian Federation government securities denominated in foreign currency or Russian Federation Eurobonds exchanged or replaced by those bonds, through sale of the replacement Eurobonds. This applies if, on March 1, 2022, the taxpayer or controlled foreign company owned the Russian Federation Eurobonds and they were organized securities-market instruments specified in Article 214.1(3)(1); [Textual paragraph added by Federal Law No. 362-FZ of October 29, 2024.]
    • the ownership period of shares in an economically significant organization received under Federal Law No. 470-FZ of August 4, 2023, “On Special Rules Governing Corporate Relations in Business Companies That Are Economically Significant Organizations,” is increased by the shorter of the periods determined analogously to Article 284.2(6.1) and (6.2); [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]
    • for ruble-denominated replacement bonds, the ownership period runs from acquisition of the replaced foreign-currency bonds through sale of the ruble-denominated replacement bonds. This applies if, on March 1, 2022, the taxpayer owned the replaced bonds and, on their exchange or replacement date, they were organized securities-market instruments specified in Article 214.1(3)(1). [Textual paragraph added by Federal Law No. 104-FZ of April 25, 2026.]

[Subparagraph 3 as recast by Federal Law No. 327-FZ of November 28, 2015.]

  1. the deduction is granted when a tax agent assesses and withholds tax or when the taxpayer files a tax return. If a tax agent grants it, the tax agent:
    • determines K_SEC for purposes of subparagraph 2 with respect to securities sold or redeemed for which that tax agent pays the income; and
    • provides the taxpayer with the corresponding calculation of the deduction;
  2. if deductions granted by several tax agents in aggregate exceed the maximum calculated under subparagraph 2, the taxpayer must file a tax return and pay the corresponding additional tax;
  3. the deduction does not apply to sale or redemption of securities accounted for in the taxpayer’s individual investment account on or before the sale or redemption date. [As amended by Federal Law No. 58-FZ of March 23, 2024.]

3. The investment deduction under paragraph 1, subparagraph 2, is granted subject to the following special rules:

  1. the deduction equals money paid into an individual investment account during the tax period, but not more than 400,000 rubles, provided the account-management agreement was concluded in that tax period or remained effective throughout it; [As amended by Federal Law No. 58-FZ of March 23, 2024.] 1.1. if the taxpayer used the long-term savings deductions under Article 219.2(1)(1) and (2) in that tax period, the aggregate of the deductions under Article 219.2(1)(1) and (2) and the deduction under paragraph 1, subparagraph 2, of this Article may not exceed 400,000 rubles; [Subparagraph 1.1 added by Federal Law No. 58-FZ of March 23, 2024.]
  2. unless this paragraph provides otherwise, the deduction is granted upon filing a tax return on the basis of documents confirming that money was credited to the account; [As amended by Federal Law No. 100-FZ of April 20, 2021.]
  3. while the individual-investment-account agreement is in effect, the taxpayer must have no other such agreement, except where an agreement is terminated and all assets accounted for in that account are transferred to another individual investment account opened for the same individual;
  4. if the agreement is terminated before expiry of the periods specified in paragraph 4, subparagraph 1, other than for reasons beyond the parties’ control, without transfer of all assets to another individual investment account opened for the same individual, the tax left unpaid because the paragraph 1, subparagraph 2 deductions applied to money paid into the account must be recovered and paid to the budget in the prescribed manner together with applicable late-payment interest;
  5. the deduction is granted only if, upon expiry of the account-management agreement, the taxpayer has not used the deduction under paragraph 1, subparagraph 3; [Subparagraph 5 added by Federal Law No. 100-FZ of April 20, 2021.]
  6. the deduction is granted under Article 221.1 if the tax authority holds information, submitted by the tax agent in the approved format under the information-exchange rules for simplified deductions, confirming that the taxpayer credited money to the individual investment account. [Subparagraph 6 added by Federal Law No. 100-FZ of April 20, 2021.]

4. The investment deduction under paragraph 1, subparagraph 3, is granted subject to the following special rules:

  1. the deduction is granted upon expiry of an individual-investment-account agreement if at least three years have elapsed since the taxpayer concluded it;
  2. the taxpayer may not claim it if, before doing so, the taxpayer used the deduction under paragraph 1, subparagraph 2, at least once while that agreement was in effect, including during an earlier agreement terminated by transferring all assets to another individual investment account opened for that same individual; [As amended by Federal Law No. 100-FZ of April 20, 2021.]
  3. unless this paragraph provides otherwise, the tax authority grants the deduction upon filing of a tax return, or a tax agent grants it when assessing and withholding tax if the tax agent holds a tax-authority certificate stating that:
    • the taxpayer did not use the paragraph 1, subparagraph 2 deduction while the agreement was in effect or during any other agreements terminated by transferring assets into that account under Article 226.1(9.1); and
    • while the agreement was in effect, the taxpayer had no other individual-investment-account agreements except agreements terminated by transferring all assets to another such account opened for the same individual.

The taxpayer applies to the tax authority for a certificate confirming those facts. The tax authority must consider the application within 30 calendar days after written or electronic submission over telecommunications channels or through the taxpayer’s personal account.

Within that period, the tax authority informs the taxpayer of the result through the taxpayer’s personal account or, if access is absent or discontinued, by registered mail, and provides the certificate to the tax agent in the approved form.

[Subparagraph 3 as recast by Federal Law No. 58-FZ of March 23, 2024.]

  1. the deduction may be granted when the tax agent assesses and withholds tax upon termination of the agreement, on the basis of the taxpayer’s written application and if the tax agent holds the information specified in the second and third textual paragraphs of subparagraph 3, received from the tax authority under the information-exchange rules for simplified deductions.

The tax authority provides that information to tax agents in the approved format under those rules in response to the tax agents’ requests.

[Subparagraph 4 added by Federal Law No. 100-FZ of April 20, 2021.]

5. This Article does not apply to an individual who had foreign-agent status for at least one day of the tax period in which the relevant income was received. [Paragraph 5 added by Federal Law No. 425-FZ of November 28, 2025.]

[Article 219.1 added by Federal Law No. 420-FZ of December 28, 2013.]

Article 219.2. Tax Deductions for Citizens’ Long-Term Savings

1. In the cases provided for by this Chapter, a taxpayer is entitled, when determining the amount of the tax bases, to the following deductions for citizens’ long-term savings, subject to the special rules and procedure established by this Article: [As amended by Federal Law No. 176-FZ of July 12, 2024.]

  1. pension contributions paid by the taxpayer in the tax period under one or more non-state pension-provision agreements providing for payment of a non-state pension and concluded with a non-state pension fund for the taxpayer and/or family members and/or close relatives under the Family Code, namely a spouse, parents and children including adoptive parents and adopted children, grandparents and grandchildren, full and half siblings, and children with disabilities under guardianship or custodianship;
  2. savings contributions paid by the taxpayer in the tax period under one or more long-term savings agreements concluded with a non-state pension fund for the taxpayer and/or the same family members, close relatives and children with disabilities; and savings contributions paid by an employer for an employee who is both the depositor and participant under the relevant agreement. The minimum period from conclusion of the agreement through the participant’s application for benefits after entitlement arises must be at least ten years. For an agreement concluded with a transfer of monetary or surrender amounts, that period includes the term of the agreement terminated through the transfer; [As amended by Federal Law No. 418-FZ of November 17, 2025.]
  3. money paid by the taxpayer in the tax period into the taxpayer’s individual investment account opened on or after January 1, 2024;
  4. the positive financial result from transactions accounted for in an individual investment account opened on or after January 1, 2024, determined with respect to income from those transactions transferred directly into that account.

2. The deductions under paragraph 1, subparagraphs 1-3, are granted subject to the following special rules:

  1. the deductions equal pension contributions paid by the taxpayer in the tax period under a non-state pension-provision agreement, savings contributions paid by the taxpayer under a long-term savings agreement, and/or money paid into an individual investment account, but may not in aggregate exceed 400,000 rubles for the tax period. The relevant agreement must have been concluded in that tax period, remained effective throughout it, or been terminated by transferring monetary or surrender amounts to another non-state pension fund or all assets accounted for in the individual investment account to another account newly opened for the same individual for that transfer;
  2. beginning with the tax period in which benefits under a long-term savings agreement are duly awarded, except benefits awarded before ten years have elapsed from conclusion, or an individual-investment-account agreement ends, except termination before the minimum period in paragraph 3, subparagraph 2, or termination with transfer of all assets to another account newly opened for the same individual, no further deductions under paragraph 1, subparagraphs 2 and 3, respectively, are granted under those agreements or under other long-term savings or individual-investment-account agreements concluded, respectively, before the benefit award or account termination;
  3. unless this subparagraph provides otherwise, the deductions are granted upon filing of a tax return on the basis of a document issued by the non-state pension fund in the approved form and manner confirming the taxpayer’s actual contributions under a non-state pension-provision or long-term savings agreement, and/or documents confirming that money was credited to the individual investment account.

The deductions are granted under Article 221.1 if the tax authority holds information confirming the taxpayer’s actual contributions and/or crediting of money to the individual investment account. A tax agent and/or non-state pension fund must submit that information in the approved format under the information-exchange rules for simplified deductions.

The deductions under paragraph 1, subparagraphs 1 and 2, may be granted before the end of the tax period upon application to the taxpayer’s employer acting as tax agent if documents confirm the taxpayer’s actual contributions and the employer withheld the contributions from payments to the taxpayer and remitted them to the relevant non-state pension fund; 4. the taxpayer’s savings contributions under a long-term savings agreement count toward the deduction under paragraph 1, subparagraph 2, only if, while that agreement was in effect, the taxpayer did not simultaneously have more than two other long-term savings agreements, except an agreement terminated by transferring monetary or surrender amounts to another non-state pension fund.

If that numerical condition is not met because of one or more agreements under which no savings contributions were paid during their terms, the taxpayer remains entitled if those agreements have ended by the date the relevant tax return or the application under Article 221.1(2) is filed.

If the employer grants the deduction under the third textual paragraph of subparagraph 3 of this paragraph, the taxpayer remains entitled in the same circumstances if, as of February 28 of the year following the tax period for which the deduction is granted, those agreements have ended. [Textual paragraph added by Federal Law No. 418-FZ of November 17, 2025.] 5. money paid into an individual investment account counts toward the deduction under paragraph 1, subparagraph 3, only if, while the account-management agreement was in effect, the taxpayer did not simultaneously have more than two other such agreements, except an agreement terminated by transferring all assets accounted for in that account to another individual investment account.

If that numerical condition is not met because of one or more accounts in which no money and/or other assets were accounted for during their terms, the taxpayer remains entitled if those agreements have ended by the date the relevant tax return or the application under Article 221.1(2) is filed; 6. if the individual-investment-account agreement is terminated before expiry of the period in paragraph 3, subparagraph 2, other than for reasons beyond the parties’ control, without transfer of all assets to another account newly opened for the same individual for that transfer, the tax left unpaid because the paragraph 1, subparagraph 3 deductions applied to money paid into the account must be recovered and paid to the budget in the prescribed manner together with applicable late-payment interest.

3. The deduction under paragraph 1, subparagraph 4, is granted subject to the following special rules:

  1. the deduction may not exceed 30 million rubles in aggregate for all individual-investment-account agreements ending in the same tax period and satisfying subparagraph 2. A tax agent must ensure compliance for payments it makes and agreements it has concluded;
  2. the deduction is granted at the end or termination of the agreement if at least ten years have elapsed since the taxpayer concluded it, unless this Article provides otherwise;
  3. the tax authority grants the deduction upon filing of a tax return, or a tax agent grants it when assessing and withholding tax, provided that, while the agreement was in effect, the taxpayer did not simultaneously have more than two other such agreements, except agreements terminated by transferring all assets to another account newly opened for the same individual for that transfer, unless this Article provides otherwise.

If that numerical condition is not met because of one or more accounts in which no money and/or other assets were accounted for, the taxpayer remains entitled if those agreements have ended by the date the relevant return is filed or the tax agent assesses tax.

A tax agent may grant the deduction only if it holds a tax-authority certificate confirming compliance with the numerical condition.

The taxpayer applies to the tax authority for that certificate. The tax authority must consider the application within 30 calendar days after written or electronic submission over telecommunications channels or through the taxpayer’s personal account.

Within that period, the tax authority informs the taxpayer of the result through the taxpayer’s personal account or, if access is absent or discontinued, by registered mail, and provides the tax agent with the certificate in the approved form; 4. the taxpayer may obtain the deduction when the tax agent assesses and withholds tax upon termination of the agreement, on the basis of a written application and if the tax agent holds the information under subparagraph 3 on the number of agreements, received in the approved format from the tax authority under the information-exchange rules for simplified deductions in response to the tax agent’s request.

4. For purposes of the ninth textual paragraph of Article 213.1(1), paragraph 1, subparagraph 2, paragraph 2, subparagraphs 2 and 6, and paragraph 3, subparagraph 2, of this Article, the applicable minimum period runs from conclusion of the relevant individual-investment-account agreement or the long-term savings agreement under which entitlement to periodic benefits arises under Article 36.40(2)(1) of Federal Law No. 75-FZ of May 7, 1998, “On Non-State Pension Funds,” and depends on the year of conclusion as follows:

  1. five years for an agreement concluded in 2024-2026;
  2. six years for an agreement concluded in 2027;
  3. seven years for an agreement concluded in 2028;
  4. eight years for an agreement concluded in 2029;
  5. nine years for an agreement concluded in 2030.

5. This Article does not apply to an individual who had foreign-agent status for at least one day of the tax period in which the relevant income was received. [Paragraph 5 added by Federal Law No. 425-FZ of November 28, 2025.]

[Article 219.2 added by Federal Law No. 58-FZ of March 23, 2024.]

Article 220. Property Tax Deductions

1. In the cases provided for by this Chapter, a taxpayer is entitled, when determining the amount of the tax bases, to the following property tax deductions, subject to the special rules and procedure established by this Chapter: [As amended by Federal Law No. 176-FZ of July 12, 2024.]

  1. a deduction upon sale of property or an interest therein; sale of an interest or part thereof in a company’s charter capital; withdrawal from a company; receipt by a shareholder, participant or member of money, other property or property rights upon liquidation of an organization; reduction of the nominal value of an interest in a company’s charter capital; or assignment of claims under a shared-construction participation agreement, shared-construction investment agreement or another shared-construction agreement; [As amended by Federal Laws No. 146-FZ of June 8, 2015, and No. 424-FZ of November 27, 2018.]
  2. a deduction equal to the redemption price received in money or in kind for land and/or another item of immovable property located on it when the property is taken for state or municipal needs;
  3. a deduction equal to actual expenditure on new construction or acquisition in the Russian Federation of a residential house, apartment, room or interest therein; acquisition of land or an interest therein designated for individual housing construction; or acquisition of land or an interest therein on which the acquired residential house or interest is situated;
  4. a deduction equal to actual expenditure on interest on a targeted loan or credit facility actually used for such construction or acquisition, and interest on a credit facility or loan received from a bank, or from an organization if issued under a Government-approved assistance program for particular categories of residential-mortgage borrowers in difficult financial circumstances, to refinance a credit facility or loan used for such construction or acquisition; [As amended by Federal Law No. 325-FZ of September 29, 2019.]
  5. upon receipt of digital currency obtained by the taxpayer through digital-currency mining, a deduction equal to actual documented expenditure connected with mining that currency. [Subparagraph 5 added by Federal Law No. 418-FZ of November 29, 2024.]

2. The property deduction under paragraph 1, subparagraph 1, is granted subject to the following special rules:

  1. the deduction is granted:
    • for income received in the tax period from sale of residential houses, apartments, rooms including privatized residential premises, garden houses, land, or interests in that property held for less than the minimum ownership period established under Article 217.1, in an aggregate amount not exceeding 1,000,000 rubles; [As amended by Federal Law No. 321-FZ of September 29, 2019.]
    • for income received in the tax period from sale of other immovable property held for less than the minimum ownership period established under Article 217.1, in an aggregate amount not exceeding 250,000 rubles;
    • for income received in the tax period from sale of other property, excluding securities, digital currency, and property received through redemption of digital financial assets and/or digital rights combining digital financial assets and utility digital rights, held for less than three years, in an aggregate amount not exceeding 250,000 rubles. [As amended by Federal Laws No. 324-FZ of July 14, 2022, and No. 418-FZ of November 29, 2024.]

[Subparagraph 1 as recast by Federal Law No. 382-FZ of November 29, 2014.]

  1. instead of the deduction under subparagraph 1, the taxpayer may reduce taxable income by actual documented expenditure connected with acquisition of the property.

Upon sale of an interest or part thereof in a company’s charter capital, withdrawal from a company, receipt of money, other property or property rights upon an organization’s liquidation, reduction of the nominal value of an interest, or assignment of shared-construction claims, the taxpayer may reduce taxable income by actual documented expenditure connected with acquisition of the property or property rights. [As amended by Federal Laws No. 146-FZ of June 8, 2015, and No. 424-FZ of November 27, 2018.]

Expenditure connected with acquisition of an interest in a company’s charter capital may include: [Textual paragraph added by Federal Law No. 146-FZ of June 8, 2015.]

Unless this textual paragraph provides otherwise, if a taxpayer specified in Article 217(60) and/or (60.1) incurred expenditure to acquire an interest by transferring to the company or third persons property and/or property rights whose receipt was exempt under Article 217(60) and/or (60.1), the acquisition expenditure includes the carrying value recorded by the liquidated foreign organization or terminating or liquidated foreign unincorporated structure on the date the taxpayer received them, but not more than their market value determined under Article 105.3 on that date. For this purpose, “company” also includes a foreign organization whose charter or contributed capital is divided into founders’ or participants’ interests or contributions. If a taxpayer specified in Article 217(60.1) incurred such expenditure by transferring shares, depositary receipts for shares, and/or company interests whose receipt was exempt under Article 217(60.1), the acquisition expenditure includes the value of the shares or depositary receipts determined under Article 214.1(13.5) and/or the value of the interests determined under subparagraph 2.5 of this paragraph. [Textual paragraph added by Federal Law No. 436-FZ of December 28, 2017; as amended by Federal Law No. 490-FZ of December 25, 2018.]

If no acquisition expenditure for the company interest is documented, the deduction equals income received from ending participation in the company but may not exceed 250,000 rubles in aggregate for the tax period. [Textual paragraph added by Federal Law No. 146-FZ of June 8, 2015.]

Upon sale of part of a company interest, acquisition expenditure is taken into account in proportion to the reduction in the taxpayer’s interest. [Textual paragraph added by Federal Law No. 146-FZ of June 8, 2015.]

Upon receipt of money or property in kind by a company participant because the charter capital is reduced, acquisition expenditure is taken into account in proportion to the reduction in charter capital. [Textual paragraph added by Federal Law No. 146-FZ of June 8, 2015.]

If charter capital had been increased through asset revaluation, upon its reduction the acquisition expenditure is taken into account in the amount by which the payment to the participant exceeds the increase in the nominal value of the participant’s interest resulting from the revaluation. [Textual paragraph added by Federal Law No. 146-FZ of June 8, 2015.]

Upon sale of residential premises or an interest therein received in ownership in exchange for premises vacated under the Moscow housing-renovation program, the taxpayer may reduce sale proceeds by documented expenditure connected with acquiring the vacated premises and/or the replacement premises. [Textual paragraph added by Federal Law No. 352-FZ of November 27, 2017; as amended by Federal Law No. 424-FZ of November 27, 2018.]

For a shareholder, participant or member receiving money, other property or property rights upon liquidation of an organization, acquisition expenditure for its shares, interests or units may include money and/or the value of other property or property rights when contributed to the organization’s charter or contributed capital upon its establishment or a capital increase, or when used to acquire the shares, interests or units under a sale or exchange agreement. [Textual paragraph added by Federal Law No. 424-FZ of November 27, 2018.]

For the expenditure rules in the fourth, fifth and twelfth textual paragraphs of this subparagraph, the value of property or property rights is determined as follows: [Textual paragraph added by Federal Law No. 424-FZ of November 27, 2018.]

Upon sale of residential houses, apartments, rooms including privatized residential premises, garden houses or interests therein, or vehicles, if acquisition expenditure had been counted in determining the tax base under the special tax regimes in Chapters 26.1 and 26.2, where the taxable object is income less expenditure, or as professional deductions under Article 221, the property deduction equals documented acquisition expenditure reduced by the amounts previously counted under those special tax regimes or as professional deductions under Article 221, provided the taxpayer submits documents supporting the calculation. If no acquisition expenditure was previously counted under those special tax regimes or as professional deductions under Article 221, the property deduction equals the full actual documented acquisition expenditure. [Textual paragraph added by Federal Law No. 424-FZ of November 27, 2018; as amended by Federal Laws No. 321-FZ of September 29, 2019, and No. 425-FZ of November 28, 2025.]

Expenditure connected with acquisition of property and/or property rights received through redemption of digital rights combining digital financial assets and utility digital rights includes expenditure on the relevant digital-right transactions specified in Article 214.11(3). [Textual paragraph added by Federal Law No. 324-FZ of July 14, 2022; as amended by Federal Law No. 389-FZ of July 31, 2023.]

Upon sale, including under an exchange agreement, of property other than securities and/or property rights, or redemption of property rights, received without consideration, for partial payment, through digital-currency mining, or under a gift agreement, including property or property rights received through redemption of combined digital rights acquired subject to Article 212(1)(2), the taxpayer may reduce sale or redemption proceeds by documented amounts on which tax was assessed and paid when that property or those rights, including digital rights, were acquired or received. [Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 418-FZ of November 29, 2024.]

If no tax was imposed under Article 217(18) and (18.1) when property or property rights, including combined digital rights, were received by inheritance or gift, documented acquisition expenditure of the decedent or donor is also taken into account upon their sale, including exchange, or redemption, including for property or rights received through redemption of those digital rights, provided that expenditure had not already been taken into account by the decedent or donor for tax purposes and subject to the exceptions in paragraph 1, subparagraphs 3 and 4, of this Article. [Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Law No. 389-FZ of July 31, 2023.]

For income from sale of an interest in immovable property acquired under Article 10(4) of Federal Law No. 256-FZ of December 29, 2006, “On Additional Measures of State Support for Families with Children,” or as a mandatory condition for using budget-system funds to acquire the property, the taxpayer may reduce taxable income by actual documented acquisition expenditure in proportion to the taxpayer’s interest if both of the following conditions are met: [Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Law No. 389-FZ of July 31, 2023.]

The twentieth through twenty-second textual paragraphs of this subparagraph also apply where the taxpayer acquired the interest as a condition for using maternity or family capital financed from regional or local budgets. [Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Laws No. 67-FZ of March 26, 2022, and No. 324-FZ of July 14, 2022.]

If expenditure to acquire a company interest was incurred by transferring to the company or third persons property and/or property rights whose receipt was exempt under Article 217(60.2), acquisition expenditure includes their carrying value recorded by the transferring foreign organization or foreign unincorporated structure on the date the taxpayer received them, but not more than their market value determined under Article 105.3 on that date. [Textual paragraph added by Federal Law No. 67-FZ of March 26, 2022; as amended by Federal Law No. 389-FZ of July 31, 2023.]

If no tax was imposed under Article 217(18.2) when property or property rights, including combined digital rights, were received from a personal fund, documented acquisition expenditure of the personal fund or its founder is also taken into account upon their sale, including exchange, or redemption, including for property or rights received through redemption of those digital rights, provided that expenditure had not already been taken into account by the fund or founder for tax purposes and subject to the exceptions in paragraph 1, subparagraphs 3 and 4. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

Unless this subparagraph provides otherwise, upon sale, including exchange, or redemption of property rights, including where no deduction is available under subparagraph 1 of this paragraph, the taxpayer may reduce taxable income by actual documented acquisition expenditure. Acquisition expenditure for property rights includes money and/or property or property rights paid or transferred by the taxpayer, valued at the taxpayer’s actual documented acquisition expenditure for that property or those rights. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 259-FZ of August 8, 2024.]

Upon sale of residential premises or interests formed by division, combination, alteration or reconstruction of previously acquired residential premises, or separation of an interest from residential premises, acquisition expenditure for the newly formed premises may include acquisition expenditure for the original premises, or the original interest where an interest was separated. If premises or interests were formed by division, the original acquisition expenditure is allocated in proportion to the area of each newly formed premises. [Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

Upon sale of company interests or transfer of units received in a reorganization, acquisition expenditure is the value determined under Article 277(4)-(6), provided the taxpayer documents expenditure on the shares, interests or units of the reorganized organizations. The same rule applies upon withdrawal from the company formed in the reorganization, receipt by a shareholder, participant or member of money, other property or property rights upon liquidation of the organization formed in the reorganization, or reduction of the nominal value of an interest in that company. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

Unless this Article provides otherwise, upon sale, including exchange, of property other than securities received in satisfaction of an obligation owed to the taxpayer, the taxpayer may reduce sale proceeds by the property’s value that was recognized as income in determining the tax base for the period in which it was received and on which tax was assessed and paid upon receipt. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

2.1. Unless subparagraph 2.5 provides otherwise, upon sale of property or property rights, and/or exercise of property rights, received upon liquidation of a foreign organization or termination or liquidation of a foreign unincorporated structure by a taxpayer who was its shareholder, participant, member, founder or controlling person and whose income in that form was exempt under Article 217(60) and/or (60.1), the taxpayer may reduce taxable income from their sale and income in the form of money or other property received by the taxpayer, or paid or transferred at the taxpayer’s instruction to third persons, upon exercise of those rights by their carrying value recorded by the liquidated organization or structure on the date of receipt, but not more than their market value determined under Article 105.3 on that date. [As amended by Federal Law No. 490-FZ of December 25, 2018.]

Upon sale of property received through exercise of property rights previously transferred to such a taxpayer upon liquidation or termination of the foreign organization or structure, where income in the form of the rights was exempt under Article 217(60) and/or (60.1), the taxpayer may reduce sale proceeds by the carrying value of the rights recorded by that organization or structure on the receipt date, but not more than their market value determined under Article 105.3 on that date. [As amended by Federal Law No. 490-FZ of December 25, 2018.]

[Subparagraph 2.1 added by Federal Law No. 150-FZ of June 8, 2015; as amended by Federal Law No. 436-FZ of December 28, 2017.]

2.2. Upon disposal of property rights, including interests and units, acquired from a controlled foreign company, where the CFC’s disposal income and acquisition-price expenditure are excluded from its profit or loss under Article 309.1(10), the acquisition expenditure of a taxpayer who is the CFC’s controlling person or a Russian related party of that controlling person is the lesser of:

[Subparagraph 2.2 added by Federal Law No. 32-FZ of February 15, 2016.]

2.3. Upon sale and/or other disposition of property or property rights received by the beneficial owner from the nominee owner, where both were listed in a special declaration filed under Federal Law No. 140-FZ of June 8, 2015, “On Voluntary Declaration by Individuals of Assets and Accounts or Deposits in Banks and on Amendments to Certain Legislative Acts of the Russian Federation,” the declarant taxpayer’s acquisition expenditure is the lesser of:

[Subparagraph 2.3 added by Federal Law No. 34-FZ of February 19, 2018.]

2.4. Upon sale, redemption and/or other disposition of property and/or property rights, other than securities and/or derivative financial instruments, received by a shareholder, participant or member upon liquidation of or withdrawal from an organization, except in the cases under subparagraph 2.1, the taxpayer may reduce disposition income by the documented full value of that property and/or those rights that was required to be taken into account in determining taxable income upon receipt. [Subparagraph 2.4 added by Federal Law No. 424-FZ of November 27, 2018.]

2.5. Upon sale of interests in a company’s charter capital received, including without consideration or for partial payment, from a foreign organization or foreign unincorporated structure, including upon its liquidation or termination, by a shareholder, participant, member, founder or controlling person who was subject to restrictive measures on the receipt date, acquisition expenditure is the market value of the interests as of the last day of the month preceding introduction of those measures. Market value is determined under Article 105.3. This rule applies only if the foreign organization or structure owned the interests when the measures were introduced, the taxpayer’s receipt was exempt under Article 217(60.1), and on that date the taxpayer participated directly and/or indirectly in the company with an aggregate interest of at least 25 percent. [Subparagraph 2.5 added by Federal Law No. 490-FZ of December 25, 2018.]

2.6. Upon sale of property or property rights, and/or exercise of property rights, received from a foreign organization or foreign unincorporated structure by a taxpayer whose income in that form was exempt under Article 217(60.2), the taxpayer may reduce taxable income from their sale and income in the form of money or other property received by the taxpayer, or paid or transferred at the taxpayer’s instruction to third persons, upon exercise of those rights by their carrying value recorded by the transferring organization or structure on the receipt date, but not more than their market value determined under Article 105.3 on that date.

Upon sale of property received through exercise of property rights previously received from that foreign organization or structure, where the taxpayer’s income in the form of the rights was exempt under Article 217(60.2), the taxpayer may reduce sale proceeds by the carrying value of the rights recorded by the transferor on the receipt date, but not more than their market value determined under Article 105.3 on that date.

[Subparagraph 2.6 added by Federal Law No. 67-FZ of March 26, 2022.]

2.7. Upon sale of interests in the charter capital of an economically significant organization or an organization formed by judicial order, received by the taxpayer in proportion to the taxpayer’s indirect interest in the economically significant organization under Federal Law No. 470-FZ of August 4, 2023, “On Special Rules Governing Corporate Relations in Business Companies That Are Economically Significant Organizations,” acquisition expenditure includes documented actual expenditure on acquiring shares, foreign issuer securities certifying rights to shares, or interests in the foreign holding company specified in Article 3 of that Federal Law. The proportion is the ratio of the carrying value of shares or interests in the economically significant organization held by the foreign holding company to the carrying value of its assets under the financial statements specified in Article 277(2.6), subject to the special rules in Article 277(2.6). [As amended by Federal Law No. 425-FZ of November 28, 2025.]

If the taxpayer participated indirectly in the foreign holding company, acquisition expenditure for the interests in the economically significant organization or judicially formed organization is determined analogously to the second and third textual paragraphs of Article 214.1(10.1).

After acquisition expenditure for shares or interests in the economically significant organization or judicially formed organization is determined under the first through third textual paragraphs of Article 214.1(10.1) and/or this subparagraph, the taxpayer’s acquisition expenditure for corresponding interests in the foreign holding company and/or intermediary organizations through which that indirect participation was arranged is reduced by the portions taken into account under the first and second textual paragraphs of this subparagraph or under Article 214.1(10.1). [As amended by Federal Law No. 362-FZ of October 29, 2024.]

If an individual receives only part of the interests in the economically significant organization, acquisition expenditure for that part is the corresponding portion of the amount determined under this subparagraph for interests received in proportion to the taxpayer’s indirect holding under Federal Law No. 470-FZ of August 4, 2023, “On Special Rules Governing Corporate Relations in Business Companies That Are Economically Significant Organizations.” [Textual paragraph added by Federal Law No. 362-FZ of October 29, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

For this subparagraph, documented actual expenditure also includes documented acquisition expenditure of the donor and/or decedent for the securities or interests used to establish the taxpayer’s indirect holding in the foreign holding company, if no tax was imposed under Article 217(18) and/or (18.1) when the taxpayer received them by gift or inheritance, or the amounts on which tax was assessed and paid when they were received by gift. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Subparagraph 2.7 added by Federal Law No. 595-FZ of December 19, 2023.]

  1. upon sale of property in common shared or joint ownership, the deduction is allocated among co-owners in proportion to their interests or by agreement between them in the case of common joint ownership;
  2. unless this Article provides otherwise, paragraph 1, subparagraph 1, and the first textual paragraph of paragraph 2, subparagraph 2, do not apply to income from: [As amended by Federal Law No. 425-FZ of November 28, 2025.]
    • sale of immovable property and/or vehicles used in business activity;
    • disposal of securities;
  3. upon disposition of property returned to a donor taxpayer because a non-profit organization’s endowment capital is dissolved, the donation is revoked, or another event occurs in which the donation agreement and/or Federal Law No. 275-FZ of December 30, 2006, “On the Procedure for Forming and Using the Endowment Capital of Non-Profit Organizations,” permits return of property transferred to replenish the endowment, acquisition, storage or maintenance expenditure documented as of the date of that transfer is recognized as the donor taxpayer’s expenditure. If the donation agreement and/or Federal Law No. 275-FZ of December 30, 2006, permits return of immovable property transferred to replenish the endowment, its ownership period includes the period for which the donor taxpayer owned it before transferring it to replenish the endowment under Federal Law No. 275-FZ of December 30, 2006.

3. The property deduction under paragraph 1, subparagraph 3, is granted subject to the following special rules:

  1. the deduction equals actual expenditure on new construction or acquisition in the Russian Federation of one or more items of property specified in paragraph 1, subparagraph 3, but may not exceed 2,000,000 rubles.

If the taxpayer uses less than the maximum, the balance may be carried forward until fully used for subsequent new construction or acquisition in the Russian Federation of a residential house, apartment, room or interest therein; land or an interest therein designated for individual housing construction; or land or an interest therein on which the acquired residential house or interest is situated.

The maximum is the amount in force in the tax period in which the taxpayer first became entitled to the property deduction that generated the carried-forward balance.

  1. upon acquisition of immovable property or an interest therein, entitlement arises on state registration of the taxpayer’s title, unless subparagraph 2.1 provides otherwise. Upon acquisition of land or an interest designated for individual housing construction, entitlement arises on state registration of the taxpayer’s title to the residential house or interest situated on it. Upon construction of an individual residential house, entitlement arises on state registration of the taxpayer’s title to the house or interest; [As amended by Federal Law No. 100-FZ of April 20, 2021.] 2.1. upon acquisition of rights to an apartment, room or interest therein in a building under construction, entitlement arises when the developer transfers the shared-construction property and the participant accepts it under a transfer deed or other transfer document signed by them. The taxpayer may claim the deduction after state registration of title to the apartment, room or interest; [Subparagraph 2.1 added by Federal Law No. 100-FZ of April 20, 2021.]
  2. actual expenditure on new construction or acquisition in the Russian Federation of a residential house or interest therein may include:
    • preparation of design and cost-estimate documentation;
    • construction and finishing materials;
    • acquisition of the house or interest, including an unfinished house;
    • construction, completion and finishing work or services; and
    • connection to electricity, water, gas and sewerage networks, or creation of autonomous electricity, water, gas and sewerage sources;
  3. actual expenditure on acquisition of an apartment, room or interest therein may include:
    • acquisition of the apartment, room or interest, or rights thereto in a building under construction;
    • finishing materials; and
    • finishing work and preparation of design and cost-estimate documentation for that work;
  4. expenditure on completing and finishing an acquired residential house or interest, or finishing an acquired apartment, room or interest, may be deducted only if the acquisition agreement provides for acquisition of an unfinished house, apartment or room, rights to an apartment or room, or an interest therein without finishing;
  5. unless paragraph 8.1 provides otherwise, the taxpayer confirms entitlement by submitting to the tax authority:
    • an agreement to acquire a residential house or interest, where one is acquired;
    • an agreement to construct a residential house or interest, where third persons are engaged for construction;
    • an agreement to acquire an apartment, room or interest, where one is acquired in ownership;
    • a shared-construction participation agreement and transfer deed or other transfer document signed by the developer and participant, where rights to an apartment, room or interest in a building under construction are acquired;
    • an agreement to acquire land or an interest designated for individual housing construction, or land on which the acquired house or interest is situated;
    • the child’s birth certificate, where parents acquire qualifying property in ownership for a child under 18;
    • the guardianship or custodianship authority’s decision establishing guardianship or custodianship, where a guardian or custodian acquires qualifying property in ownership for a ward under 18;
    • documents confirming expenditure, including receipts for cash-receipt orders, bank statements showing transfer from the buyer’s account to the seller’s, sales and cash-register receipts, documents for purchase of materials from individuals stating the seller’s address and passport details, and other documents;
    • a joint statement by taxpayer spouses allocating expenditure under paragraph 1, subparagraphs 3 and 4, where during marriage they construct or acquire in common ownership one or more qualifying properties in the Russian Federation, including with borrowed funds. The allocation is based on actual expenditure subject to the limits in this paragraph and paragraph 4;

[Subparagraph 6 as recast by Federal Law No. 100-FZ of April 20, 2021.]

  1. [Repealed by Federal Law No. 100-FZ of April 20, 2021.]

4. The deduction under paragraph 1, subparagraph 4, equals actual interest expenditure under the loan or credit agreement but may not exceed 3,000,000 rubles, provided the taxpayer holds the entitlement documents specified in paragraph 3, the loan or credit agreement, and documents confirming payment of the interest, unless paragraph 8.1 provides otherwise. [As amended by Federal Law No. 100-FZ of April 20, 2021.]

This deduction may be granted for only one item of immovable property. [Textual paragraph added by Federal Law No. 100-FZ of April 20, 2021.]

5. The deductions under paragraph 1, subparagraphs 3 and 4, are not granted for expenditure covered by an employer or other person, maternity or family capital allocated to additional state-support measures for families with children, or budget-system payments, or where a residential house, apartment, room or interest is bought and sold between individuals who are related parties under Article 105.1.

6. A parent, adoptive parent, foster parent, guardian or custodian is entitled to the deductions under paragraph 1, subparagraphs 3 and 4, when using personal funds for qualifying new construction or acquisition in the Russian Federation in ownership for a child or ward under 18, or for a child or ward judicially declared legally incapable. The deduction is based on actual expenditure subject to the limits in paragraph 3. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

7. Unless this Article, Article 214.10, Article 226(11), or the third through fifth textual paragraphs of Article 229(4) provides otherwise, property deductions are granted when the taxpayer files a tax return after the end of the tax period. [As amended by Federal Laws No. 305-FZ of July 2, 2021, and No. 425-FZ of November 28, 2025.]

8. Unless Russian legislation on taxes and levies provides otherwise, the deductions under paragraph 1, subparagraphs 3 and 4, may be granted before the end of the tax period after the taxpayer applies in writing to an employer, hereinafter in this paragraph a “tax agent,” provided the tax authority confirms to the tax agent the taxpayer’s entitlement. [As amended by Federal Law No. 18-FZ of February 25, 2022.]

The taxpayer submits an application for confirmation and the documents specified in paragraph 3, subparagraph 6, and paragraph 4. The tax authority must consider them within 30 calendar days after their written or electronic submission over telecommunications channels or through the taxpayer’s personal account.

Within that period, the tax authority informs the taxpayer of the result through the taxpayer’s personal account or, if access is absent or discontinued, by registered mail. If its review does not establish that the taxpayer lacks entitlement, it also provides the tax agent with confirmation in the approved form and format.

The taxpayer may receive deductions from one or more tax agents of the taxpayer’s choice. If, after receiving a deduction from one tax agent, the taxpayer applies to another, the deduction is granted under paragraph 7 and this paragraph. If income received from all tax agents for the tax period is less than the deductions determined under paragraphs 3 and 4, the taxpayer may obtain the balance under paragraph 7 or 8.1.

If, after the taxpayer duly applies to a tax agent, the agent withholds tax without taking the deductions into account, the amount excessively withheld after receipt of the application must be refunded under Article 231.

If the tax authority holds information submitted under Article 221.1(3) and placed in the taxpayer’s personal account under the third textual paragraph of that provision, the taxpayer need not submit documents confirming actual expenditure with the application. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph 8 as recast by Federal Law No. 100-FZ of April 20, 2021.]

8.1. The deduction under paragraph 1, subparagraph 3, may be granted under Article 221.1 on the basis of information submitted to the tax authorities under Article 85(4) and information in the documents specified in paragraph 3, subparagraph 6, submitted by a bank for the taxpayer, provided the taxpayer gave the documents to the bank, in the approved format under the information-exchange rules for simplified deductions.

The deduction under paragraph 1, subparagraph 4, other than interest on loans from organizations issued under Government-approved assistance programs for particular categories of residential-mortgage borrowers in difficult financial circumstances, may be granted under Article 221.1 on the basis of information submitted under Article 85(4) and information in the documents specified in paragraph 3, subparagraph 6, and paragraph 4, submitted by a bank for the taxpayer, provided the taxpayer gave the documents to the bank, in the approved format under those information-exchange rules.

[Paragraph 8.1 added by Federal Law No. 100-FZ of April 20, 2021.]

9. If the deductions under paragraph 1, subparagraph 3 and/or 4, cannot be fully used in the tax period, the balance may be carried forward until fully used unless this Article provides otherwise. The balance may be used under Article 221.1. [As amended by Federal Law No. 100-FZ of April 20, 2021.]

10. For taxpayers receiving pensions under Russian legislation, those deductions may be carried back to no more than the three tax periods immediately preceding the tax period in which the balance arose.

11. The deductions under paragraph 1, subparagraphs 3 and 4, may not be granted repeatedly.

[Article as recast by Federal Law No. 212-FZ of July 23, 2013.]

Article 220.1. Tax Deductions for Carryforward of Losses from Securities Transactions and Derivative Financial Instrument Transactions

[Heading as amended by Federal Law No. 242-FZ of July 3, 2016.]

1. In the cases provided for by this Chapter, a taxpayer is entitled, when determining the amount of the tax bases, to deductions for carryforward of losses from transactions in securities traded on the organized securities market and derivative financial instruments traded on an organized market. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

Losses from securities and derivative transactions are carried forward under Article 214.1(16). [As amended by Federal Laws No. 395-FZ of December 28, 2010, and No. 242-FZ of July 3, 2016.]

2. The carryforward deductions are granted: [As amended by Federal Law No. 242-FZ of July 3, 2016.]

  1. for losses from securities traded on the organized securities market, equal to the taxpayer’s actual losses from those transactions in preceding tax periods, limited to the tax base for those transactions;
  2. for losses from derivative financial instruments traded on an organized market, equal to the taxpayer’s actual losses from those transactions in preceding tax periods, limited to the tax base for those transactions. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

3. The deductions are based on losses incurred in preceding tax periods during the ten years counted from the tax period for which the tax base is determined. Losses incurred in more than one period are used in the order in which they were incurred.

A deduction calculated for the current period may not exceed the tax base for the corresponding transactions. Unused losses may be counted in subsequent tax periods subject to this Article.

4. Throughout the period in which prior losses reduce the current tax base, the taxpayer must retain and submit documents confirming the amount of those losses. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

5. The deduction is granted when the taxpayer files a tax return after the end of the tax period. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

6. This Article does not apply to a negative financial result or loss from transactions accounted for in an individual investment account. [Paragraph 6 added by Federal Law No. 327-FZ of November 28, 2015.]

[Article 220.1 added by Federal Law No. 281-FZ of November 25, 2009.]

Article 220.2. Tax Deductions for Carryforward of Losses from Participation in an Investment Partnership

1. In the cases provided for by this Chapter, a taxpayer is entitled, when determining the amount of the tax bases, to deductions for carryforward of losses from participation in an investment partnership. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

Those losses are carried forward under Article 214.5(10).

2. The deductions are granted for losses from transactions of investment partnerships in which the taxpayer participates involving:

Each deduction equals the taxpayer’s actual loss from the corresponding investment-partnership transactions in preceding tax periods, limited to the tax base for those transactions.

3. The deductions are based on losses incurred in preceding tax periods during the ten years counted from the tax period for which the tax base is determined. Losses incurred in more than one period are used in the order in which they were incurred.

A deduction calculated for the current period may not exceed the tax base for the corresponding transactions. Unused losses may be counted in subsequent tax periods subject to this Article.

4. Throughout the period in which prior losses reduce the current tax base, the taxpayer must retain and submit documents confirming the amount of investment-partnership losses.

5. The deduction is granted when the taxpayer files a tax return after the end of the tax period.

[Article 220.2 added by Federal Law No. 336-FZ of November 28, 2011.]

Article 221. Professional Tax Deductions

In the cases provided for by this Chapter, the following categories of taxpayers are entitled, when determining the amount of the tax bases, to professional tax deductions: [As amended by Federal Law No. 176-FZ of July 12, 2024.]

  1. taxpayers specified in Article 227(1), equal to actual documented expenditure directly connected with earning income but not more than their business income. [As amended by Federal Law No. 372-FZ of November 23, 2020.]

The taxpayer independently determines deductible expenditure analogously to the procedure established by the Chapter “Corporate Profit Tax.” [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 127-FZ of November 2, 2004, and No. 395-FZ of December 28, 2010.]

Individual property tax paid by those taxpayers is deductible if the taxable property, other than residential houses, apartments, garden houses and garages, is used directly in business activity. [As amended by Federal Law No. 321-FZ of September 29, 2019.]

If expenditure connected with activity as an individual entrepreneur cannot be documented, the professional deduction is 20 percent of total business income. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

This paragraph also applies to individuals carrying on unincorporated business activity without registration as individual entrepreneurs. [Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

  1. taxpayers receiving income for work or services under civil-law contracts, equal to actual documented expenditure directly connected with that work or those services;
  2. taxpayers receiving authors’ remuneration; remuneration for creating, performing or otherwise using works of science, literature or art; remuneration for creating other intellectual-activity results; or remuneration as patent holders of inventions, utility models or industrial designs, equal to actual documented expenditure. [As amended by Federal Law No. 322-FZ of November 23, 2015.]

If that expenditure cannot be documented, it is deductible at the following standard rates of accrued income:

Activity Standard expenditure (percent)
Creation of literary works, including for theater, cinema, variety entertainment and circus 20
Creation of graphic and visual art, photographic works for print, architecture and design 30
Creation of sculpture, monumental and decorative painting, decorative and applied arts, design art, easel painting, theater and film set design, and graphic works in various techniques 40
Creation of audiovisual works, including video, television and motion pictures 30
Creation of musical and dramatic works, including operas, ballets and musical comedies; symphonic, choral and chamber works; works for wind orchestra; and original music for cinema, television, video and theatrical productions 40
Other musical works, including works prepared for publication 25
Performance of works of literature and art 20
Creation of scientific works and developments 20
Inventions, utility models and creation of industrial designs, applied to income received during the first two years of use 30

[Table as amended by Federal Laws No. 367-FZ of November 24, 2014, and No. 322-FZ of November 23, 2015.]

For this Article, taxpayer expenditure also includes taxes, other than personal income tax, imposed under tax-and-levy legislation for the activities specified in this Article and assessed or paid for the tax period under that legislation, together with mandatory pension-insurance and medical-insurance contributions assessed or paid for the relevant period under this Code. [As amended by Federal Laws No. 395-FZ of December 28, 2010, and No. 243-FZ of July 3, 2016.]

Documented expenditure and expenditure under a standard percentage may not both be taken into account in determining the tax base.

The taxpayers specified in this Article exercise entitlement by filing a written application with the tax agent.

If there is no tax agent, the deductions are granted when the taxpayer files a tax return after the end of the tax period.

Taxpayer expenditure also includes state duty paid in connection with professional activity.

[This paragraph as recast by Federal Law No. 368-FZ of December 27, 2009.]

Article 221.1. Simplified Procedure for Obtaining Tax Deductions

1. The following deductions may be granted under the simplified procedure established by this Article, hereinafter the “simplified procedure”: the social deductions under Article 219(1)(2), (3), other than the deduction for medicinal products under Article 219(1)(3), (4) and (7); the investment deduction under Article 219.1(1)(2); the long-term savings deductions under Article 219.2(1)(1)-(3); and the property deductions under Article 220(1)(3) and (4). [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 58-FZ of March 23, 2024.]

2. The tax authority grants those deductions after the end of the tax period on the basis of the taxpayer’s application for simplified deductions, hereinafter in this Article the “application,” for no more than the three years preceding the application year, if it holds information submitted under Article 230(2) for the relevant periods on the individual’s income and tax assessed and withheld by a tax agent. The application states the details of the taxpayer’s bank account for the refund and must be generated and submitted through the taxpayer’s personal account in the approved format. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

3. The amounts of the investment deduction under Article 219.1(1)(2), the long-term savings deductions under Article 219.2(1)(1)-(3), and the property deductions under Article 220(1)(3) and (4) are determined from information held by the tax authorities and submitted by tax agents, non-state pension funds or banks beginning January 1 of the year following the year in which entitlement arose, in the approved format under the information-exchange rules for simplified deductions.

The federal executive body authorized for control and supervision in the field of taxes and levies publishes those rules and the list of participating tax agents, non-state pension funds and banks on its official website.

[Paragraph 3 as recast by Federal Law No. 58-FZ of March 23, 2024.]

3.1. The amounts of the social deductions specified in paragraph 1 are determined from information on the taxpayer’s actual service expenditure contained in the documents specified in the fourth textual paragraph of Article 219(1)(2), the eighth and tenth textual paragraphs of Article 219(1)(3), the second textual paragraph of Article 219(1)(4), and the ninth textual paragraph of Article 219(1)(7). The relevant educational and medical organizations or individual entrepreneurs, insurers, non-state pension funds, and physical-culture and sports organizations or individual entrepreneurs whose principal activity is in physical culture and sport must submit that information electronically, in the approved manner and format, to the tax authority at the organization’s or separate subdivision’s location or the individual entrepreneur’s residence.

Information that such actual-expenditure data has been submitted for the taxpayer is placed in the taxpayer’s personal account within 20 business days after submission to the tax authority.

[Paragraph 3.1 added by Federal Law No. 389-FZ of July 31, 2023.]

3.2. At the taxpayer’s written request, and if technically capable and the conditions specified in the third textual paragraph of Article 219(1)(2), the second and sixth textual paragraphs of Article 219(1)(3), the second textual paragraph of Article 219(1)(4), and the fifth and sixth textual paragraphs of Article 219(1)(7) are met, those organizations and individual entrepreneurs submit the documents electronically as provided in paragraph 3.1.

If the tax authority holds several paragraph 3.1 documents for one taxpayer, it takes them into account in submission-date order when determining the deduction, including under the simplified procedure.

[Paragraph 3.2 added by Federal Law No. 389-FZ of July 31, 2023.]

4. The tax authority places the data needed to complete the application in the taxpayer’s personal account, or sends through that account a reasoned notice that the simplified deduction is unavailable, within the following periods:

Compliance with this procedure and the other statutory conditions for the deductions is reviewed by a desk audit under Article 88.

If the taxpayer simultaneously submits one or more applications and a personal income tax return for the same tax period, the desk audit of each document begins on the date it is registered by the tax authority, in the order in which the taxpayer sent the documents.

If the tax authority holds several Article 230(2) documents for one taxpayer containing income and withholding information for the same tax period, it takes them into account in submission-date order when determining the simplified deduction. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

5. If a desk audit based on the application finds no violation of tax-and-levy legislation, the tax authority decides to grant the deduction within three days after the audit ends.

If the review of desk-audit materials identifies violations, the tax authority, simultaneously with its decision under Article 101, decides to grant the deduction in full, deny it in full, or grant it in part and deny it in part.

6. On the basis of a decision granting the deduction in full or in part, the tax authority determines the tax to be refunded to the bank account stated in the application.

If the refund deadline is missed, interest is payable to the taxpayer under the procedure and within the periods in Article 79(9).

[Paragraph 6 as recast by Federal Law No. 263-FZ of July 14, 2022.]

7. If a tax agent, non-state pension fund or bank submits corrected paragraph 3 information; a paragraph 3.1 provider submits corrected paragraph 3.1 information; or a tax agent submits corrected Article 230(2) income and withholding information that reduces the tax refunded, the tax authority decides to cancel the grant decision in full or in part within five days after receiving the corrected information. For corrected individual-income information submitted by a tax agent, it decides within five business days from the beginning of the tax period following the year in which that corrected information was submitted. [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 58-FZ of March 23, 2024.]

The cancellation decision states the tax and/or interest to be repaid and is sent through the taxpayer’s personal account or, if access has ended, by registered mail, no later than three days after the decision.

The taxpayer must pay the amounts within 30 calendar days after the tax authority sends the decision through the personal account or by registered mail.

Interest on amounts to be repaid is calculated at the Bank of Russia key rate in effect while the budget funds were used, from the third day after the grant decision through the cancellation decision date, inclusive. Beginning on the day after the cancellation decision, late-payment interest under Article 75 accrues on tax excessively received through the deduction. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

8. [Repealed by Federal Law No. 263-FZ of July 14, 2022.]

9. If the taxpayer fails to pay or underpays those amounts, they are recovered under Article 48. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Article 221.1 added by Federal Law No. 100-FZ of April 20, 2021.]

Article 222. Powers of Legislative or Representative Bodies of Constituent Entities of the Russian Federation to Establish Social and Property Deductions

Within the amounts of the social deductions established by Article 219 and the property deductions established by Article 220, the legislative or representative bodies of constituent entities of the Russian Federation may establish other deduction amounts reflecting regional circumstances.

Article 223. Date Income Is Actually Received

1. For purposes of this Chapter, unless paragraphs 2-6 provide otherwise, the date income is actually received is: [As amended by Federal Law No. 324-FZ of July 14, 2022.]

  1. for monetary income, the payment date, including transfer to the taxpayer’s bank account, to a third person’s account at the taxpayer’s instruction, to the taxpayer’s digital-ruble account, or to a third person’s digital-ruble account at the taxpayer’s instruction; [As amended by Federal Law No. 610-FZ of December 19, 2023.]
  2. for income in kind, the date it is transferred;
  3. for a material benefit, the date goods, work, services or securities are acquired. If securities are paid for after title passes to the taxpayer, the date is the date the corresponding payment is made; [As amended by Federal Law No. 113-FZ of May 2, 2015.]
  4. the date mutual homogeneous claims are set off; [Subparagraph 4 added by Federal Law No. 113-FZ of May 2, 2015.]
  5. the date the taxpayer’s debt-payment obligation ends in full or in part because the debt is duly recognized as uncollectible; [Subparagraph 5 added by Federal Law No. 113-FZ of May 2, 2015; as amended by Federal Law No. 210-FZ of July 26, 2019.]
  6. the last day of the month in which an advance-expense report is approved after an employee returns from a business trip; [Subparagraph 6 added by Federal Law No. 113-FZ of May 2, 2015.]
  7. the last day of each month during the term for which borrowed funds were provided, for a material benefit from interest savings on a loan or credit facility; [Subparagraph 7 added by Federal Law No. 113-FZ of May 2, 2015.]
  8. for income in the form of a security deposit under Russian legislation that is not returned to the person who paid it, the date it is applied toward the secured obligation and/or the secured obligation ends. [Subparagraph 8 added by Federal Law No. 96-FZ of April 16, 2022.]

1.1. For income in the form of a controlled foreign company’s profit, including fixed profit, the date is the last day of the tax period following the calendar year in which ends the period for which annual financial statements are prepared under the personal law of the foreign organization or foreign unincorporated structure. [As amended by Federal Law No. 368-FZ of November 9, 2020.]

If that personal law does not require financial statements, the date is the last day of the calendar year following the calendar year for which the CFC’s profit is determined. [As amended by Federal Law No. 368-FZ of November 9, 2020.]

[Paragraph 1.1 added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 32-FZ of February 15, 2016.]

1.2. For income specified in Article 208(1)(1.1), the date is the date the taxpayer receives dividends on shares or interests in a foreign organization, dividends on depositary receipts certifying rights to shares in a foreign organization, or a distribution of profit by a foreign unincorporated structure specified in the fourth and eighth textual paragraphs of Article 208(1)(1.1), including transfer at the taxpayer’s instruction to third persons’ accounts. [Paragraph 1.2 added by Federal Law No. 374-FZ of November 23, 2020.]

1.3. For digital currency obtained through mining, the date is the date the miner becomes entitled to dispose of it, including by having it credited directly to another person’s account. [Paragraph 1.3 added by Federal Law No. 418-FZ of November 29, 2024.]

2. [Repealed by Federal Law No. 263-FZ of July 14, 2022.]

2.1. For the Deposit Insurance Agency State Corporation’s performance of its duty under Article 214.2(4), the date interest income is actually received on deposits or account balances with Russian banks, transferred to the taxpayer’s bank account under Article 20, part 9, paragraph 1, of the Federal Law “On Banks and Banking Activity,” is:

  1. for interest repaid from insurance compensation under Federal Law No. 177-FZ of December 23, 2003, “On Insurance of Deposits in Banks of the Russian Federation,” the date that compensation is paid to the taxpayer;
  2. for interest repaid in bankruptcy or liquidation proceedings, the date money is paid to the taxpayer toward that interest in the proceedings.

[Paragraph 2.1 added by Federal Law No. 435-FZ of November 4, 2022.]

3. Budget-system payments received under approved government programs to support self-employment of unemployed citizens and encourage unemployed citizens who establish businesses to create additional jobs are included in income over three tax periods, with corresponding amounts simultaneously recognized as expenditure within actual expenditure in each period permitted by the payment terms.

If the payment terms are breached, the full amount is recognized as income in the period of breach. If, at the end of the third tax period, the payments exceed expenditure recognized under this paragraph, the unrecognized balance is recognized in full as income in that period.

[Paragraph 3 added by Federal Law No. 41-FZ of April 5, 2010.]

4. Financial support received as subsidies under Federal Law No. 209-FZ of July 24, 2007, “On Development of Small and Medium-Sized Business in the Russian Federation,” is recognized as income in proportion to expenditure actually financed from it for no more than two tax periods after receipt. If, at the end of the second period, the support exceeds recognized expenditure, the difference is recognized in full as income in that period. This procedure does not apply where the support finances depreciable property.

Where it finances depreciable property, the support is recognized as income as acquisition expenditure is recognized under Chapter 25.

[Paragraph 4 added by Federal Law No. 23-FZ of March 7, 2011.]

5. Budget-system financial support received by an individual entrepreneur under a certificate for attracting labor resources to a constituent entity designated as a priority for such attraction under Law of the Russian Federation No. 1032-I of April 19, 1991, “On Employment of the Population in the Russian Federation,” is included in income over three tax periods, with corresponding amounts simultaneously recognized as expenditure within actual expenditure in each period permitted by the support terms.

If the support terms are breached, the full amount is recognized as income in the period of breach. If, at the end of the third tax period, the support exceeds expenditure recognized under this paragraph, the unrecognized balance is recognized in full as income in that period.

[Paragraph 5 added by Federal Law No. 465-FZ of December 29, 2014.]

6. For this Chapter, the date income from transactions in digital financial assets and/or digital rights combining digital financial assets and utility digital rights is actually received is:

  1. for monetary income, the payment date, including transfer to the taxpayer’s account, to a third person’s account at the taxpayer’s instruction, or to a nominal account opened for the information-system operator to account for users’ money;
  2. for income in kind and the material benefit under Article 212(1)(2), the date a record is entered or changed in the information system to effect transfer of the rights certified by the digital financial asset and/or combined digital right.

[Paragraph 6 added by Federal Law No. 324-FZ of July 14, 2022.]

Article 224. Tax Rates

1. The tax rate is:

These rates apply to the aggregate taxable income of an individual who is a Russian tax resident, excluding income taxed under paragraphs 1.1, 1.2, 2, 5 and 6.

[Paragraph 1 as recast by Federal Law No. 176-FZ of July 12, 2024.]

1.1. The tax rate is:

Unless paragraph 6 provides otherwise, these rates apply to the aggregate income of a Russian tax resident specified in Article 210(6). [As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 1.1 added by Federal Law No. 372-FZ of November 23, 2020; as amended by Federal Law No. 176-FZ of July 12, 2024.]

1.2. The tax rate is:

Unless paragraph 6 provides otherwise, these rates apply to the aggregate income of a Russian tax resident specified in Article 210(6.1) and (6.2). [As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 1.2 added by Federal Law No. 176-FZ of July 12, 2024.]

2. The rate is 35 percent for:

3. The rate is 30 percent for all income received by individuals who are not Russian tax residents, except:

The exceptions in the second through eleventh textual paragraphs of this paragraph do not apply to an individual who had foreign-agent status for at least one day of the tax period in which the income was received. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 3 as recast by Federal Law No. 86-FZ of May 19, 2010.]

3.1. For income of nonresidents specified in the third through eighth and eleventh textual paragraphs of paragraph 3, the tax rate is: [As amended by Federal Law No. 425-FZ of November 28, 2025.]

RUB 3.402 million plus 20% of the relevant income exceeding RUB 20 million, if the total relevant income for the tax period exceeds RUB 20 million but does not exceed RUB 50 million;

RUB 9.402 million plus 22% of the relevant income exceeding RUB 50 million, if the total relevant income for the tax period exceeds RUB 50 million.

The provisions of this paragraph do not apply to individuals who had the status of a foreign agent on at least one day of the tax period in which the relevant income was received. [Sentence added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph added by Federal Law No. 372-FZ of November 23, 2020; as amended by Federal Law No. 176-FZ of July 12, 2024.]

4. [Paragraph added by Federal Law No. 110-FZ of August 6, 2001; repealed by Federal Law No. 366-FZ of November 24, 2014.]

5. Unless paragraph 6 of this Article provides otherwise, the tax rate is set at 9% for income in the form of interest on mortgage-covered bonds issued before January 1, 2007, and for income of settlors of mortgage-coverage trust management received through the acquisition of mortgage participation certificates issued by mortgage-coverage managers before January 1, 2007. [Paragraph added by Federal Law No. 112-FZ of August 20, 2004; as amended by Federal Law No. 425-FZ of November 28, 2025.]

6. The tax rate is set at 30%:

for income from securities, other than dividends, issued by Russian organizations, where rights in the securities are recorded in the depo account of a foreign nominee holder, a foreign authorized holder, or a depo account of depositary programs, and the income is paid to persons whose identifying information was not provided to the tax agent as required by Article 214.6 of this Code;

for income of individuals who had the status of a foreign agent on at least one day of the tax period in which the income was received.

[Paragraph added by Federal Law No. 306-FZ of November 2, 2013; as amended by Federal Law No. 425-FZ of November 28, 2025.]

Article 225. Procedure for Calculating Tax

1. The tax amount when applying the tax rate established by Article 224(1) of this Code is calculated as follows:

1) if the aggregate amount of the tax bases specified in Article 210(2.1) of this Code is RUB 2.4 million or less, as the percentage of that aggregate amount determined by the tax rate established in the second paragraph of Article 224(1) of this Code;

2) if the aggregate amount of the tax bases specified in Article 210(2.1) of this Code exceeds RUB 2.4 million but does not exceed RUB 5 million, as RUB 312,000 plus the amount obtained by applying the relevant ad valorem tax rate established in the third paragraph of Article 224(1) of this Code to the aggregate amount of the tax bases specified in Article 210(2.1) of this Code exceeding RUB 2.4 million;

3) if the aggregate amount of the tax bases specified in Article 210(2.1) of this Code exceeds RUB 5 million but does not exceed RUB 20 million, as RUB 702,000 plus the amount obtained by applying the relevant ad valorem tax rate established in the fourth paragraph of Article 224(1) of this Code to the aggregate amount of the tax bases specified in Article 210(2.1) of this Code exceeding RUB 5 million;

4) if the aggregate amount of the tax bases specified in Article 210(2.1) of this Code exceeds RUB 20 million but does not exceed RUB 50 million, as RUB 3.402 million plus the amount obtained by applying the relevant ad valorem tax rate established in the fifth paragraph of Article 224(1) of this Code to the aggregate amount of the tax bases specified in Article 210(2.1) of this Code exceeding RUB 20 million;

5) if the aggregate amount of the tax bases specified in Article 210(2.1) of this Code exceeds RUB 50 million, as RUB 9.402 million plus the amount obtained by applying the relevant ad valorem tax rate established in the sixth paragraph of Article 224(1) of this Code to the aggregate amount of the tax bases specified in Article 210(2.1) of this Code exceeding RUB 50 million.

[Paragraph as amended by Federal Law No. 176-FZ of July 12, 2024.]

1.1. The tax amount when applying the tax rate established by Article 224(1.1) of this Code is calculated as follows:

1) if the aggregate amount of the tax bases specified in Article 210(6) of this Code is RUB 2.4 million or less, as the percentage of the aggregate amount of the tax bases specified in Article 210(6) of this Code determined by the tax rate established in the second paragraph of Article 224(1.1) of this Code;

2) if the aggregate amount of the tax bases specified in Article 210(6) of this Code exceeds RUB 2.4 million, as RUB 312,000 plus the amount obtained by applying the relevant ad valorem tax rate established in the third paragraph of Article 224(1.1) of this Code to the aggregate amount of the tax bases specified in Article 210(6) of this Code exceeding RUB 2.4 million.

When tax is calculated by a taxpayer recognized as a tax resident of the Russian Federation, or by a tax agent, in respect of income from participation in the equity of an organization received as dividends, this paragraph applies subject to the special rules established by Article 214(2) and (3) of this Code. When tax is calculated by such a taxpayer or tax agent in respect of other income specified in Article 210(6) of this Code, the tax base specified in Article 210(6)(3) of this Code is not included in the aggregate tax bases for purposes of applying the rate established by Article 224(1.1) of this Code.

[Paragraph added by Federal Law No. 372-FZ of November 23, 2020; as amended by Federal Law No. 176-FZ of July 12, 2024.]

1.2. The tax amount when applying the tax rate established by Article 224(1.2) of this Code is calculated as follows:

1) if the aggregate amount of the tax bases specified in Article 210(6.1) and (6.2) of this Code is RUB 5 million or less, as the percentage of the aggregate amount of the tax bases specified in Article 210(6.1) and (6.2) of this Code determined by the tax rate established in the second paragraph of Article 224(1.2) of this Code;

2) if the aggregate amount of the tax bases specified in Article 210(6.1) and (6.2) of this Code exceeds RUB 5 million, as RUB 650,000 plus the amount obtained by applying the relevant ad valorem tax rate established in the third paragraph of Article 224(1.2) of this Code to the aggregate amount of the tax bases specified in Article 210(6.1) and (6.2) of this Code exceeding RUB 5 million.

[Paragraph added by Federal Law No. 372-FZ of November 23, 2020; as amended by Federal Law No. 176-FZ of July 12, 2024.]

1.3. The tax amount when applying the rate established in the first paragraph of Article 224(3) of this Code is calculated as the percentage of the tax bases specified in Article 210(2.2) of this Code determined by that rate. [Paragraph added by Federal Law No. 372-FZ of November 23, 2020; as amended by Federal Law No. 176-FZ of July 12, 2024.]

1.4. The tax amount when applying the tax rates established by Article 224(2), (5), and (6) of this Code is calculated as the percentage of the tax base specified in Article 210(4) of this Code determined by the applicable tax rate. [Paragraph added by Federal Law No. 372-FZ of November 23, 2020; as amended by Federal Law No. 176-FZ of July 12, 2024.]

1.5. The tax amount when applying the tax rate established by Article 224(3.1) of this Code is calculated as follows:

1) if the aggregate tax bases for the relevant income are RUB 2.4 million or less, as the percentage of those aggregate tax bases determined by the tax rate established in the second paragraph of Article 224(3.1) of this Code;

2) if the aggregate tax bases for the relevant income exceed RUB 2.4 million but do not exceed RUB 5 million, as RUB 312,000 plus the amount obtained by applying the relevant ad valorem tax rate established in the third paragraph of Article 224(3.1) of this Code to the amount of those aggregate tax bases exceeding RUB 2.4 million;

3) if the aggregate tax bases for the relevant income exceed RUB 5 million but do not exceed RUB 20 million, as RUB 702,000 plus the amount obtained by applying the relevant ad valorem tax rate established in the fourth paragraph of Article 224(3.1) of this Code to the amount of those aggregate tax bases exceeding RUB 5 million;

4) if the aggregate tax bases for the relevant income exceed RUB 20 million but do not exceed RUB 50 million, as RUB 3.402 million plus the amount obtained by applying the relevant ad valorem tax rate established in the fifth paragraph of Article 224(3.1) of this Code to the amount of those aggregate tax bases exceeding RUB 20 million;

5) if the aggregate tax bases for the relevant income exceed RUB 50 million, as RUB 9.402 million plus the amount obtained by applying the relevant ad valorem tax rate established in the sixth paragraph of Article 224(3.1) of this Code to the amount of those aggregate tax bases exceeding RUB 50 million.

[Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

1.6. The tax amount when applying the tax rate established in the second paragraph of Article 224(3) of this Code is calculated as the percentage of the tax base determined by the tax rate established in the second paragraph of Article 224(3) of this Code. [Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

1.7. The tax amount when applying the tax rate established in the eighth paragraph of Article 224(3) of this Code is calculated as the percentage of the tax base determined by the tax rate established in the eighth paragraph of Article 224(3) of this Code. [Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

2. For an individual who is a tax resident of the Russian Federation, the total tax amount is the sum of the tax amounts calculated under paragraphs 1, 1.1, 1.2, and 1.4 of this Article. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

2.1. For an individual who is not a tax resident of the Russian Federation, the total tax amount is the sum of the tax amounts calculated under paragraphs 1.3, 1.4, 1.5, 1.6, and 1.7 of this Article. [Paragraph added by Federal Law No. 372-FZ of November 23, 2020; as amended by Federal Law No. 176-FZ of July 12, 2024.]

3. The total tax amount is calculated at the end of the tax period in respect of all income of the taxpayer whose date of receipt falls within that tax period.

4. [Paragraph repealed by Federal Law No. 248-FZ of July 23, 2013.]

5. Where a taxpayer carries on, in a constituent entity of the Russian Federation in which the taxpayer is registered, a type of business activity for which a trade levy is established under Chapter 33 of this Code, the taxpayer is entitled to reduce the tax amount calculated at the end of the tax period at the rate established by Article 224(1) of this Code by the amount of the trade levy paid during that tax period.

This paragraph does not apply where the taxpayer has not submitted, in respect of the object used for the business activity for which the trade levy was paid, a notice of registration as a payer of the trade levy.

[Paragraph added by Federal Law No. 382-FZ of November 29, 2014.]

Article 226. Specific Rules for Tax Calculation by Tax Agents; Procedure and Time Limits for Tax Payment by Tax Agents

1. Russian organizations, individual entrepreneurs, notaries in private practice, advokats who have established advokat offices, and separate subdivisions or permanent establishments of foreign organizations in the Russian Federation from which, or as a result of relations with which, a taxpayer receives the income specified in paragraph 2 of this Article must calculate, withhold from the taxpayer, and pay the tax amount calculated under Article 225 of this Code, subject to the special rules in this Article. Tax on the income of advokats is calculated, withheld, and paid by advokat colleges, advokat bureaus, and legal advice offices. [As amended by Federal Laws No. 166-FZ of December 29, 2000; No. 187-FZ of December 31, 2002; No. 137-FZ of July 27, 2006; No. 216-FZ of July 24, 2007; No. 372-FZ of November 23, 2020; and No. 389-FZ of July 31, 2023.]

The persons specified in the first paragraph of this paragraph are referred to in this Chapter as tax agents. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

Unless paragraph 2 of this Article or the second paragraph of Article 226.1(6) of this Code provides otherwise, Russian organizations and individual entrepreneurs that make payments under contracts for the purchase, sale, or exchange of securities concluded by them with taxpayers are also treated as tax agents. [Sentence added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Law No. 374-FZ of November 23, 2020.]

When determining the tax base for transactions in securities, the tax agents specified in this paragraph take into account, on the basis of the taxpayer's application, actual and documented expenses connected with the acquisition and custody of the relevant securities that the taxpayer incurred without the participation of the tax agent. [Sentence added by Federal Law No. 325-FZ of September 29, 2019.]

As documentary support for those expenses, an individual must submit originals or duly certified copies of the documents on the basis of which the individual incurred the expenses, brokerage reports, documents confirming the transfer of rights in the relevant securities to the taxpayer, and documents confirming the fact and amount of payment of the relevant expenses. If an individual submits original documents, the tax agent must make certified copies of those documents and retain them for five years. [Sentence added by Federal Law No. 325-FZ of September 29, 2019.]

Russian organizations that transfer income on debt obligations connected with the issue by foreign organizations of marketable bonds (Eurobonds) are not treated as tax agents where the transfer is made under Presidential Decree No. 95 of March 5, 2022, On the Temporary Procedure for Performance of Obligations to Certain Foreign Creditors, or Presidential Decree No. 198 of March 19, 2024, On Additional Temporary Economic Measures Related to Performance of Obligations on Certain Securities. For purposes of this paragraph, Eurobonds are treated as marketable bonds in accordance with Article 310(2.1) of this Code. [Sentence added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 425-FZ of November 28, 2025.]

1.1. Foreign organizations that make payments to individuals of remuneration specified in Article 208(1)(6.3) or Article 208(3)(6.1) of this Code are treated as tax agents, unless this paragraph provides otherwise.

Where remuneration specified in Article 208(1)(6.3) or Article 208(3)(6.1) of this Code is transferred to taxpayer-individual accounts through Russian organizations that provide organizational, information, technical, or other facilities for that purpose, those organizations are treated as tax agents.

For purposes of this paragraph, entities of the national payment system, banks, and telecommunications operators specified in Federal Law No. 161-FZ of June 27, 2011, On the National Payment System, are not treated as tax agents when transferring funds in respect of the remuneration specified in Article 208(1)(6.3) or Article 208(3)(6.1) of this Code.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

2. Tax amounts are calculated and paid under this Article in respect of all income of the taxpayer for which the tax agent is the source, with credit for tax amounts previously withheld, except income for which tax amounts are calculated under Article 214.7 of this Code. In the cases and under the procedure provided by Article 227.1 of this Code, the calculation also takes account of reductions by the fixed advance payments paid by the taxpayer.

The special rules for calculating or paying tax on particular types of income are established by Articles 214.3, 214.4, 214.5, 214.6, 214.7, 226.1, 226.2, 227, and 228 of this Code. [As amended by Federal Law No. 324-FZ of July 14, 2022.]

[Paragraph as amended by Federal Law No. 354-FZ of November 27, 2017.]

3. Tax agents calculate tax amounts on the date of actual receipt of income, determined under Article 223 of this Code, on a cumulative basis from the beginning of the tax period for all income accrued to the taxpayer during that period to which the tax rate established by Article 224(1), (1.1), (1.2), or (3.1) of this Code applies, with credit for tax withheld in earlier months of the current tax period. [As amended by Federal Laws No. 113-FZ of May 2, 2015; No. 354-FZ of November 27, 2017; No. 372-FZ of November 23, 2020; and No. 416-FZ of November 29, 2024.]

For income to which other tax rates apply, the tax agent calculates the tax amount separately for each amount of that income accrued to the taxpayer. [As amended by Federal Laws No. 113-FZ of May 2, 2015, and No. 372-FZ of November 23, 2020.]

Tax is calculated without taking into account income received by the taxpayer from other tax agents or tax withheld by other tax agents.

4. Tax agents must withhold the calculated tax amount directly from the taxpayer's income when the income is actually paid, subject to the special rules in this paragraph. [As amended by Federal Law No. 113-FZ of May 2, 2015.]

Where a taxpayer receives income in kind or income in the form of a material benefit, the tax agent withholds the calculated tax amount from any cash income paid by that tax agent to the taxpayer. The amount withheld may not exceed 50% of the cash income paid. [As amended by Federal Law No. 113-FZ of May 2, 2015.]

This paragraph does not apply to tax agents that are credit institutions with respect to withholding and paying tax on income received by clients of those credit institutions, other than clients who are employees of those credit institutions, in the form of a material benefit determined under Article 212(1)(1) and (2) of this Code. It also does not apply to tax agents in respect of income from transactions involving digital financial assets or digital rights that simultaneously include digital financial assets and utilitarian digital rights. [Sentence added by Federal Law No. 202-FZ of July 19, 2009; as amended by Federal Law No. 324-FZ of July 14, 2022.]

5. If the tax agent is unable, by January 31 of the year following the expired tax period, to withhold the calculated tax amount from the taxpayer, the tax agent must notify the taxpayer and the tax authority at the place of registration in writing, no later than February 25 of the year following the tax period in which the relevant circumstances arose, of the inability to withhold the tax, the amount of income from which tax was not withheld, and the amount of tax not withheld. [As amended by Federal Laws No. 113-FZ of May 2, 2015; No. 565-FZ of December 28, 2022; and No. 259-FZ of August 8, 2024.]

The federal executive body authorized to exercise control and supervision in the field of taxes and levies approves the form of the notice of inability to withhold tax, the amount of income from which tax was not withheld, and the amount of tax not withheld, as well as the procedure for filing that notice with the tax authority. [As amended by Federal Law No. 113-FZ of May 2, 2015.]

Tax agents that are Russian organizations with separate subdivisions, organizations classified as major taxpayers, and individual entrepreneurs registered with the tax authority at the place of business because they apply the patent taxation system report the amount of income from which tax was not withheld and the amount of tax not withheld under a procedure analogous to that provided by Article 230(2) of this Code. [Sentence added by Federal Law No. 113-FZ of May 2, 2015; as amended by Federal Law No. 305-FZ of July 2, 2021.]

[Paragraph as amended by Federal Law No. 202-FZ of July 19, 2009.]

6. Tax agents must transfer calculated and withheld tax for the period from the first through the twenty-second day of the current month no later than the twenty-eighth day of that month; for the period from the twenty-third day through the last day of the current month, no later than the fifth day of the following month; and for the period from December 23 through December 31, no later than the last working day of the current year. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

7. Tax calculated at the rate under Article 224 of this Code and withheld by the tax agent from a taxpayer for whom the tax agent is recognized as the source of income is transferred at the tax agent's place of registration with the tax authority, or place of residence, and at the location of each of its separate subdivisions. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

[Textual paragraph repealed by Federal Law No. 565-FZ of December 28, 2022.]

[Textual paragraph added by Federal Law No. 372-FZ of November 23, 2020; repealed by Federal Law No. 565-FZ of December 28, 2022.]

[Textual paragraph added by Federal Law No. 372-FZ of November 23, 2020; repealed by Federal Law No. 565-FZ of December 28, 2022.]

[Textual paragraph added by Federal Law No. 372-FZ of November 23, 2020; repealed by Federal Law No. 565-FZ of December 28, 2022.]

[Textual paragraph added by Federal Law No. 372-FZ of November 23, 2020; repealed by Federal Law No. 565-FZ of December 28, 2022.]

The tax amount payable to the budget at the location of an organization's separate subdivision is determined on the basis of taxable income accrued and paid to employees of that separate subdivision, and income accrued and paid under civil-law contracts concluded by the separate subdivision, or persons authorized by it, on behalf of that organization with individuals or organizations, in respect of income for which tax is calculated under Article 226.1 of this Code. [As amended by Federal Laws No. 327-FZ of November 28, 2015, and No. 96-FZ of April 16, 2022.]

Tax agents that are individual entrepreneurs registered with the tax authority at the place of business because they apply the patent taxation system must transfer the calculated and withheld tax amounts from the income of hired employees to the budget at their place of registration in connection with that business activity. [Sentence added by Federal Law No. 113-FZ of May 2, 2015; as amended by Federal Law No. 305-FZ of July 2, 2021.]

Tax agents that are Russian organizations specified in paragraph 1 of this Article and that have several separate subdivisions within one municipality may transfer the calculated and withheld tax amounts to the budget at the location of one such separate subdivision, or at the location of the organization if both the organization and its separate subdivisions are located within the same municipality, as selected by the tax agent in accordance with the procedure established by Article 230(2) of this Code. [Sentence added by Federal Law No. 325-FZ of September 29, 2019.]

7.1. For purposes of this Chapter, Russian organizations that transfer monetary allowances, monetary maintenance, wages, or other remuneration or payments to military personnel and civilian personnel, including federal state civil servants and employees, of the Armed Forces of the Russian Federation are also treated as tax agents.

The aggregate tax amount calculated and withheld by the tax agent from those payments is transferred to the budget under the procedure provided by paragraph 7 of this Article, without applying the rules requiring tax payment to the budget at the location of the tax agent's separate subdivisions. [As amended by Federal Law No. 372-FZ of November 23, 2020.]

[Paragraph added by Federal Law No. 399-FZ of November 30, 2016.]

8. The aggregate tax amount withheld by the tax agent from the income of individuals for whom the tax agent is recognized as the source of income, if it exceeds RUB 100, is transferred to the budget under the procedure established by this Article. If the aggregate amount of withheld tax payable to the budget is less than RUB 100, it is added to the amount of tax to be transferred to the budget in the following month, but no later than December of the current year.

9. [Paragraph repealed by Federal Law No. 263-FZ of July 14, 2022.]

10. Where a tax audit conducted by the tax authority identifies an unlawful failure by a tax agent to withhold tax amounts, those tax amounts are subject to additional assessment against the tax agent. [Paragraph added by Federal Law No. 565-FZ of December 28, 2022.]

11. When calculating tax under this Chapter, the tax agent takes into account, on the basis of the taxpayer's application, actual and documented expenses that are taken into account under this Chapter when calculating tax.

As documentary support for those expenses, an individual must submit originals or duly certified copies of the documents on the basis of which the individual incurred the expenses, and documents confirming the fact and amount of payment of the relevant expenses. If an individual submits original documents, the tax agent must make certified copies of those documents and retain them for five years.

[Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

Article 226.1. Specific Rules for Tax Calculation and Payment by Tax Agents in Transactions in Securities, Transactions in Derivative Financial Instruments, and Payments on Securities of Russian and/or Foreign Issuers

[Title as amended by Federal Laws No. 242-FZ of July 3, 2016, and No. 389-FZ of July 31, 2023.]

1. The tax base for transactions in securities, transactions in derivative financial instruments, repo transactions in securities, and securities-lending transactions is determined by the tax agent at the end of the tax period, unless this Article provides otherwise. [As amended by Federal Laws No. 420-FZ of December 28, 2013; No. 327-FZ of November 28, 2015; and No. 242-FZ of July 3, 2016.]

2. For purposes of this Article and Articles 214.1, 214.3, 214.4, and 214.9 of this Code, when income is received from transactions in securities, including transactions recorded in an individual investment account and income exempt from personal income tax under Article 217(17.2) and (17.2-1) of this Code; from transactions in derivative financial instruments; from payments on securities; or in the form of a material benefit from those transactions determined under Article 212 of this Code, the following persons are treated as tax agents: [As amended by Federal Law No. 259-FZ of August 8, 2024.]

1) a trust manager or broker that carries out the specified transactions in the taxpayer's interest under a trust management agreement, brokerage-services agreement, mandate agreement, commission agreement, or agency agreement with the taxpayer. Each tax agent determines the taxpayer's tax base for all types of income from transactions carried out by that tax agent in the taxpayer's interest under those agreements, less the corresponding expenses. [As amended by Federal Law No. 372-FZ of November 23, 2020.]

Where a trust manager or broker carries out transactions in the taxpayer's interest for the redemption of investment units in unit investment funds, this subparagraph applies as follows:

[Subparagraph as amended by Federal Law No. 327-FZ of November 28, 2015.]

1.1) a forex dealer that enters into transactions with individuals under the contracts specified in Article 4.1(1) of the Federal Law On the Securities Market. The tax agent determines the taxpayer's tax base for all types of income from those transactions carried out by the tax agent in the taxpayer's interest. [Subparagraph added by Federal Law No. 460-FZ of December 29, 2014.]

2) a trust manager, in respect of income paid to a taxpayer on securities issued by Russian organizations, where the rights in those securities are recorded, on the date specified in the decision to pay (declare) income on the securities, in the personal account or depo account of that trust manager, if the trust manager is a professional securities market participant on the date on which, under the organization's decision, the persons entitled to receive the income are determined. [As amended by Federal Law No. 326-FZ of November 28, 2015.]

3) a Russian organization that pays a taxpayer income on securities issued by that organization, where the rights in those securities are recorded in the Russian organization's securities register, on the date specified in the decision to pay (declare) income on those securities, in the following accounts:

[Final paragraph added by Federal Law No. 490-FZ of December 25, 2018; as amended by Federal Law No. 66-FZ of March 26, 2022.]

4) a Russian organization that pays a taxpayer income on securities issued by that Russian organization, where the securities are recorded, on the date specified in the decision to pay (declare) income, in an account for unidentified persons opened by the register holder, and the payment is made to persons whose right to receive that income has been established;

5) a depository that pays a taxpayer income on securities issued by Russian organizations, where the rights in those securities are recorded in that depository, on the date specified in the decision to pay (declare) income, in the following accounts:

6) a depository that pays a taxpayer income on securities issued by a Russian organization, where the securities are recorded, on the date specified in the decision to pay (declare) income on the securities, in an account for unidentified persons opened by that depository, and the payment is made to persons whose right to receive that income has been established;

7) a depository that, under a depository agreement, pays or transfers monetary income to a taxpayer on the following types of securities that are recorded in the depo account of a foreign nominee holder, foreign authorized holder, and/or depositary programs:

3. A person that pays a taxpayer income on securities issued by Russian organizations is not treated as a tax agent in respect of those payments if they are made to a management company acting in the interests of a unit investment fund.

4. When determining the tax base for transactions in securities, a tax agent may, on the basis of the taxpayer's application, take into account actual and documented expenses connected with acquiring and holding the relevant securities that the taxpayer incurred without the participation of the tax agent, including before entering into the agreement with the tax agent under which the tax agent determines the taxpayer's tax base.

Unless the fifth paragraph of this paragraph provides otherwise, an individual must submit, as documentary support for the relevant expenses, originals or duly certified copies of the documents on the basis of which the individual incurred those expenses, brokerage reports, documents confirming the transfer to the taxpayer of rights in the relevant securities, and documents confirming the fact and amount of payment of the relevant expenses. If an individual submits original documents, the tax agent must make certified copies of them and retain them for five years. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

The first and second paragraphs of this paragraph do not apply to the tax agents specified in the second paragraph of paragraph 6 of this Article. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

When determining the tax base for income from the redemption and repurchase (acquisition) by an issuer of its bonds, the tax agents specified in the second paragraph of paragraph 6 of this Article take into account actual and documented expenses connected with acquiring and holding the relevant securities that the taxpayer incurred with the participation of the tax agent and the financial-platform operator. Documents supporting the expenses are prepared under the financial-platform rules and may be transmitted by the financial-platform operator to the tax agent through the financial platform's electronic-document-management system. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

A professional securities market participant acting as a tax agent that received, in 2022, securities owned by a taxpayer from another professional securities market participant as a result of implementing one or more 2022 decisions of the Board of Directors of the Bank of Russia on transferring those securities from one depository to another may, when determining the tax base for income from transactions in those securities, also take into account the taxpayer's actual expenses connected with acquiring and holding them on the basis of documents and/or information transmitted by that other professional securities market participant, including through an electronic-document-management system. The tax agent must retain the documents and information supplied under this paragraph that confirm the taxpayer's expenses for five years. [Paragraph added by Federal Law No. 565-FZ of December 28, 2022.]

A professional securities market participant treated as a tax agent must, when determining the tax base for income from transactions in securities, take into account the taxpayer's actual expenses connected with acquiring and holding those securities on the basis of information transmitted by another professional securities market participant under Articles 3 and 5 of the Federal Law On the Securities Market, unless the taxpayer has supplied other information under the first and second paragraphs of this paragraph. The tax agent must retain the information supplied under this paragraph that confirms the taxpayer's expenses for five years. [Paragraph added by Federal Law No. 362-FZ of October 29, 2024.]

5. A tax agent must also calculate and withhold tax amounts not fully withheld by other persons treated as tax agents in respect of the income paid, where the tax agent has the relevant information, including where payments are made to the taxpayer as a result of transactions for which the tax base is determined under Articles 214.1, 214.3, and 214.4 of this Code. [As amended by Federal Law No. 326-FZ of November 28, 2015.]

The tax amount is calculated and withheld under this paragraph on the basis of information provided to the tax agent by the issuer of the securities and/or other persons under the procedure and within the time limits established by the federal executive body authorized to exercise control and supervision in the field of taxes and levies. [As amended by Federal Law No. 326-FZ of November 28, 2015.]

Where a depository pays bond interest (coupon) income to a brokerage account, special brokerage account, or a bank account of a trust manager used by that manager for separate custody of the funds of the trust settlors, the relevant broker or trust manager is treated as the tax agent in respect of that income. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

6. A depository that pays or transfers income on emissive securities subject to mandatory centralized custody or on bonds for which rights are centrally recorded is not treated as a tax agent when it makes payments to taxpayers in redemption of the nominal value of the securities, except in the case specified in the second paragraph of this paragraph. In that case, tax is paid under Article 228 of this Code. [As amended by Federal Law No. 374-FZ of November 23, 2020.]

A depository or register holder (registrar) is treated as a tax agent when it receives income or payments recorded or transferred by those persons upon redemption of the nominal value of bonds and upon transactions for the repurchase of bonds placed through a financial platform under Federal Law No. 211-FZ of July 20, 2020, On Financial Transactions Using a Financial Platform. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

7. A tax agent calculates and withholds tax when carrying out transactions in securities and transactions in derivative financial instruments, under the procedure established by this Chapter, at the following times: [As amended by Federal Laws No. 327-FZ of November 28, 2015, and No. 242-FZ of July 3, 2016.]

Tax on income from securities is calculated and paid by the tax agent when that income is paid to the individual, under the procedure established by this Chapter.

8. Where a tax agent pays an individual money or income in kind before the end of the tax period or before the expiration of the term of the contract, the tax amount is calculated from the tax base determined under Articles 214.1, 214.3, and 214.4 of this Code.

9. Unless Articles 214.6 and 214.9 of this Code provide otherwise, tax agents must transfer calculated and withheld tax for the period from the first through the twenty-second day of the current month no later than the twenty-eighth day of that month; for the period from the twenty-third day through the last day of the current month, no later than the fifth day of the following month; and for the period from December 23 through December 31, no later than the last working day of the current year. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

9.1. [Textual paragraph repealed by Federal Law No. 327-FZ of November 28, 2015.]

Where an agreement for maintaining an individual investment account is terminated with all assets recorded in the individual investment account transferred to another individual investment account opened for the same individual, for purposes of calculating the tax base, the date on which the account was opened is treated as the date on which that individual opened the individual investment account whose maintenance agreement was terminated in the manner specified in this paragraph.

The federal executive body authorized to exercise control and supervision in the field of taxes and levies approves the content of the information about the individual and that individual's individual investment account to be provided by one professional securities market participant to another where an agreement for maintaining an individual investment account is terminated with all assets recorded in the individual investment account transferred to another individual investment account opened for the same individual, as well as the procedure for completing and submitting that information.

[Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

10. A tax agent must withhold the calculated tax amount from the taxpayer's ruble funds at the tax agent's disposal in brokerage accounts, special brokerage accounts, special client accounts, special depository accounts, forex dealer nominee accounts, or bank accounts of the tax agent acting as trust manager that are used by that manager for separate custody of the funds of the trust settlors, on the basis of the balance of the client's ruble funds in the relevant accounts as formed on the date of withholding. [As amended by Federal Law No. 460-FZ of December 29, 2014.]

Tax relating to a tax base determined by a tax agent for transactions not recorded in an individual investment account may not be withheld from the taxpayer's funds held in an individual investment account. [Paragraph added by Federal Law No. 327-FZ of November 28, 2015.]

For purposes of this Article, a payment of money means a cash payment by the tax agent to the taxpayer or, at the taxpayer's request, to a third person, and the transfer of money to the taxpayer's bank account or, at the taxpayer's request, to a third person's account. It does not include a 2022 transfer of money from one tax agent to another where all rights and obligations under the relevant brokerage agreement are transferred from one tax agent to another. [As amended by Federal Law No. 323-FZ of July 14, 2022.]

For purposes of this Article, payment of income in kind means the transfer by the tax agent to the taxpayer, or at the taxpayer's direction to third persons, of securities from the tax agent's depo account (personal account) or from the taxpayer's depo account (personal account) over which the tax agent has disposal rights. It does not include a 2022 transfer of securities from the tax agent's depo account (personal account) or the taxpayer's depo account (personal account) to the depo account (personal account) of another tax agent or to another depo account (personal account) of the taxpayer, where all rights and obligations under the relevant brokerage agreement are transferred from one tax agent to another. [As amended by Federal Law No. 323-FZ of July 14, 2022.]

For purposes of this Article, payment of income in kind does not include a transfer by the tax agent, at the taxpayer's request, of securities connected with the taxpayer's performance of securities transactions, provided that the funds under the relevant transactions have been credited in full to an account, including a bank account, of the taxpayer opened with that tax agent. Nor does it include a transfer or re-registration of securities to a depo account that evidences that taxpayer's ownership rights and is opened with a depository operating under the legislation of the Russian Federation.

When income in kind is paid, the amount of the payment is the amount of actual and documented expenses for acquiring the securities transferred to the taxpayer or another person.

11. To determine the tax base, the tax agent calculates the financial result under Articles 214.1, 214.3, and 214.4 of this Code for the taxpayer to whom money or income in kind is paid, as of the date on which the income is paid.

If the tax amount calculated on a cumulative basis exceeds the amount of the current payment of money or income in kind, the tax agent calculates and pays tax on the amount of the current payment. [As amended by Federal Law No. 372-FZ of November 23, 2020.]

If the tax amount calculated on a cumulative basis does not exceed the amount of the current payment of money or income in kind, the tax agent calculates and pays tax on the amount of the financial result calculated on a cumulative basis. [As amended by Federal Law No. 372-FZ of November 23, 2020.]

12. Where the tax agent pays the taxpayer money or income in kind more than once during the tax period, the tax amount is calculated on a cumulative basis with credit for tax amounts paid previously.

13. Where the taxpayer has different types of income, including income taxed at different tax rates, from transactions carried out by the tax agent in the taxpayer's interest, the order in which the income is paid to the taxpayer if money or income in kind is paid before the end of the tax period, or before the expiration of the trust management agreement, is determined by agreement between the taxpayer and the tax agent.

14. Where the tax agent is unable to withhold the calculated tax amount in full under this Article, the tax agent determines whether the tax amount can be withheld before the earlier of the following dates:

Where the tax agent is unable to withhold all or part of the calculated tax amount from the taxpayer because the agreement with the latest commencement date, under which the tax agent makes the payment in respect of which it is treated as the tax agent, has expired, the tax agent must notify the tax authority at its place of registration in writing of the inability to withhold the tax and the amount of the taxpayer's debt. In that case, the taxpayer pays the tax under Article 228 of this Code. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

Notices of inability to withhold tax at the end of the tax period must be sent by the tax agent to the tax authorities by February 25 of the year following the expired tax period. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

15. A tax agent in respect of transactions recorded in an individual investment account must report the opening or closing of an individual investment account to the tax authority at its location within three days of the relevant event, electronically through telecommunications channels. The report must also be made where an individual investment account is closed with all assets recorded in it transferred to another individual investment account opened for the same individual by a different tax agent, and must state the amounts of money contributed to the closed individual investment account. [As amended by Federal Law No. 100-FZ of April 20, 2021.]

The federal executive body authorized to exercise control and supervision in the field of taxes and levies establishes the forms and formats of reports on the opening or closing of an individual investment account and the procedure for completing and submitting them.

[Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

15.1. A non-governmental pension fund must report to the tax authority at its location, electronically through telecommunications channels within three days after the relevant event, information about the conclusion of non-governmental pension provision agreements and long-term savings agreements, their termination with an indication of the contributions paid under the terminated agreements, and the granting of payments under those agreements.

The federal executive body authorized to exercise control and supervision in the field of taxes and levies establishes the forms and formats of reports on the conclusion and termination of non-governmental pension provision agreements and long-term savings agreements, including the amount of contributions paid under terminated agreements, and the granting of payments under those agreements, as well as the procedure for completing and submitting them.

[Paragraph added by Federal Law No. 58-FZ of March 23, 2024.]

16. A tax agent pays the tax amount under the procedure established by Article 226(7) of this Code. [Paragraph added by Federal Law No. 372-FZ of November 23, 2020.]

17. A tax agent does not calculate or withhold tax on interest income paid to individuals who are not tax residents of the Russian Federation on federal government securities of the Russian Federation, securities of constituent entities of the Russian Federation, or municipal securities. [Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

[Article added by Federal Law No. 306-FZ of November 2, 2013.]

Article 226.2. Specific Rules for Tax Calculation and Payment by Tax Agents in Transactions in Digital Financial Assets and/or Digital Rights that Simultaneously Include Digital Financial Assets and Utilitarian Digital Rights

1. The tax amount is calculated and paid, in respect of the income specified in Article 214.11(1)(2) of this Code, by the person treated as a tax agent under this Chapter, separately for each taxpayer and for each payment of that income, at the tax rates established by Article 224(1.1) and (3) of this Code. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

In respect of the income specified in Article 214.11(1)(2) of this Code, the tax amount calculated at the rates established by Article 224(1.1) and (3) of this Code may be reduced by an amount equal to the income multiplied by the tax rate applied to dividend income when the person that issued the relevant digital financial asset received that dividend income. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

A person that issued a digital financial asset, where the decision to issue it provides for payment of income equal to the dividends received by that person, must communicate to the tax agent information about the amount of dividends received and the tax rates applied to them in one of the following forms:

2. During 2022, the following persons may treat themselves as tax agents upon receiving income from transactions in digital financial assets and/or digital rights that simultaneously include digital financial assets and utilitarian digital rights. From January 1, 2023, they are treated as tax agents for purposes of this Chapter:

1) an information system operator, digital financial asset exchange operator, or investment platform operator that pays the taxpayer income in cash or in kind from transactions in digital financial assets and/or digital rights that simultaneously include digital financial assets and utilitarian digital rights, provided that the income is paid to the taxpayer through that tax agent, except where income is paid through the tax agent specified in subparagraph 3 of this paragraph;

2) a Russian organization, a foreign organization registered with the tax authorities under Article 83(4) of this Code, or an individual entrepreneur that pays the taxpayer income from transactions in digital financial assets and/or digital rights that simultaneously include digital financial assets and utilitarian digital rights, except where income is paid through the tax agents specified in subparagraphs 1 and 3 of this paragraph;

3) a nominee holder of digital financial assets and/or digital rights that simultaneously include digital financial assets and utilitarian digital rights and that records the rights in those digital financial assets and/or digital rights belonging to taxpayers, when it pays the taxpayer income from transactions in those digital financial assets and/or digital rights.

3. When determining the tax base for transactions in digital financial assets and/or digital rights that simultaneously include digital financial assets and utilitarian digital rights, a tax agent may, on the basis of the taxpayer's application, take into account actual and documented expenses from transactions in the relevant digital financial assets and/or digital rights that are specified in Article 214.11(3) of this Code and that the taxpayer incurred without the participation of the tax agent from whom, or as a result of relations with whom, the taxpayer received income from those transactions.

4. The persons specified in paragraph 2 of this Article may treat themselves as tax agents during 2022 by filing an appropriate written notice with the tax authority at their place of registration no later than September 1, 2022. In that case, those persons perform the duties of a tax agent from the date on which the notice is filed.

5. A tax agent calculates tax when carrying out transactions in digital financial assets and/or digital rights that simultaneously include digital financial assets and utilitarian digital rights at the following times:

Tax is withheld by the tax agent in respect of income from transactions in digital financial assets and/or digital rights that simultaneously include digital financial assets and utilitarian digital rights under the procedure established by this Article.

[Paragraph as amended by Federal Law No. 389-FZ of July 31, 2023.]

6. Where income in cash or in kind is paid, other than the income specified in Article 214.11(1)(2) of this Code, before the end of the tax period or before the expiration of the term of the agreement under which the tax agent acts, the tax amount is calculated on the basis of the tax base determined under Article 214.11(1)-(6) of this Code, taking account of Article 223(6) of this Code, on a cumulative basis from the beginning of the tax period through the date on which income is paid, with credit for tax withheld earlier during the tax period.

7. A tax agent must withhold the calculated tax amount no later than one month after the earliest of the following dates:

Tax agents must transfer calculated and withheld tax for the period from the first through the twenty-second day of the current month no later than the twenty-eighth day of that month; for the period from the twenty-third day through the last day of the current month, no later than the fifth day of the following month; and for the period from December 23 through December 31, no later than the last working day of the current year. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

[Paragraph as amended by Federal Law No. 389-FZ of July 31, 2023.]

8. A tax agent must withhold the calculated tax amount from the taxpayer's ruble funds paid to the taxpayer or, at the taxpayer's instruction, to third persons, or otherwise at the tax agent's disposal, including funds recorded in a nominee account opened for an information system operator to record users' funds.

9. Where the tax agent is unable to withhold the calculated tax amount in full under this Article, the tax agent determines whether the tax amount can be withheld before the earlier of the following dates:

Where the tax agent is unable to withhold all or part of the calculated tax amount from the taxpayer because the agreement with the latest commencement date, under which the tax agent makes the payment in respect of which it is treated as the tax agent, has expired, the tax agent must, within one month after that circumstance arises, notify the taxpayer and the tax authority at its place of registration in writing of the inability to withhold the tax and the amount of the taxpayer's debt. In that case, the taxpayer pays the tax under Article 228(6) of this Code.

10. In respect of transactions for the disposal of digital financial assets and/or digital rights that simultaneously include digital financial assets and utilitarian digital rights issued in that operator's information system, an information system operator that is not treated as a tax agent under this Code must provide to the tax authority at its place of registration, no later than February 1 of the year following the reporting tax period, information about those transactions in relation to each individual who is a user of that information system and who was a party to those transactions during the tax period. This obligation applies to transactions carried out from January 1, 2023.

The federal executive body authorized to exercise control and supervision in the field of taxes and levies approves the form and format for submitting the information specified in this paragraph.

[Article added by Federal Law No. 324-FZ of July 14, 2022.]

Article 227. Specific Rules for Calculation of Tax Amounts by Certain Categories of Individuals; Procedure and Time Limits for Tax Payment and for Payment of Advance Payments by Those Persons

[Title as amended by Federal Law No. 137-FZ of July 27, 2006.]

1. The following taxpayers calculate and pay tax under this Article:

1) individuals registered in accordance with the procedure established by current legislation and carrying on entrepreneurial activity without forming a legal entity, in respect of income received from that activity;

2) notaries in private practice, advokats who have established advokat offices, and other persons engaged in private practice in accordance with the procedure established by current legislation, in respect of income received from that activity. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

2. The taxpayers specified in paragraph 1 of this Article calculate for themselves the tax amounts payable to the relevant budget under the procedure established by Article 225 of this Code.

3. The aggregate tax amount payable to the relevant budget is calculated by the taxpayer taking into account tax amounts withheld by tax agents when income is paid to the taxpayer, as well as tax advance payments actually paid to the relevant budget.

4. Prior-year losses incurred by an individual do not reduce the tax base.

5. The taxpayers specified in paragraph 1 of this Article must file the relevant tax return with the tax authority at their place of registration within the time limits established by Article 229 of this Code. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

6. The aggregate tax amount payable to the relevant budget, calculated on the basis of the tax return with due regard to this Article, must be paid at the taxpayer's place of registration no later than July 15 of the year following the expired tax period. [As amended by Federal Law No. 166-FZ of December 29, 2000.]

[Textual paragraph added by Federal Law No. 372-FZ of November 23, 2020; repealed by Federal Law No. 176-FZ of July 12, 2024.]

7. At the end of the first quarter, the first half-year, and nine months, the taxpayers specified in paragraph 1 of this Article calculate the tax advance-payment amount on the basis of the tax rate, income actually received, professional tax deductions and standard tax deductions, and with account taken of advance-payment amounts calculated previously. [As amended by Federal Law No. 63-FZ of April 15, 2019.]

8. Advance payments for the first quarter, first half-year, and nine months must be paid no later than the twenty-eighth day of the first month following, respectively, the first quarter, first half-year, and nine months of the tax period. [As amended by Federal Laws No. 63-FZ of April 15, 2019, and No. 259-FZ of August 8, 2024.]

[Textual paragraph added by Federal Law No. 372-FZ of November 23, 2020; repealed by Federal Law No. 176-FZ of July 12, 2024.]

9. [Paragraph repealed by Federal Law No. 63-FZ of April 15, 2019.]

10. [Paragraph repealed by Federal Law No. 63-FZ of April 15, 2019.]

Article 227.1. Specific Rules for Calculation of Tax and Filing of a Tax Return by Certain Categories of Foreign Citizens Engaged in Employment in the Russian Federation; Procedure for Tax Payment

1. Under the procedure established by this Article, personal income tax on employment in the Russian Federation performed on the basis of a patent issued under Federal Law No. 115-FZ of July 25, 2002, On the Legal Status of Foreign Citizens in the Russian Federation (referred to in this Article as a patent), is calculated and paid by the following categories of foreign citizens engaged in that work:

1) foreign citizens engaged in employment by individuals for personal, household, or other similar needs not connected with entrepreneurial activity;

2) foreign citizens engaged in employment by organizations and/or individual entrepreneurs, as well as by notaries in private practice, advokats who have established advokat offices, and other persons engaged in private practice under the procedure established by the legislation of the Russian Federation.

2. Fixed advance payments of tax are paid for the period of validity of the patent in the amount of RUB 1,200 per month, subject to paragraph 3 of this Article.

3. The amount of fixed advance payments specified in paragraph 2 of this Article is indexed by the deflator coefficient established for the relevant calendar year and by the coefficient reflecting regional characteristics of the labor market (referred to in this Article as the regional coefficient) established for the relevant calendar year by the law of a constituent entity of the Russian Federation.

If the law of a constituent entity of the Russian Federation does not establish a regional coefficient for the next calendar year, its value is deemed to be 1.

4. The taxpayer pays the fixed advance payment of tax at the place where the taxpayer carries on the activity under the issued patent, before the date on which the period for which the patent is issued, extended, or reissued begins.

The taxpayer states in the payment document the name of the payment: “Personal Income Tax in the Form of a Fixed Advance Payment.”

5. The aggregate tax amount on the income of the taxpayers specified in paragraph 1(1) of this Article is calculated by those taxpayers with account taken of the fixed advance payments paid for the period of validity of the patent for the relevant tax period.

6. The aggregate tax amount on the income of the taxpayers specified in paragraph 1(2) of this Article is calculated by tax agents and is reduced, in the procedure provided by this paragraph, by the fixed advance payments paid by those taxpayers for the period of validity of the patent for the relevant tax period.

During the tax period, the calculated tax amount may be reduced only by one tax agent selected by the taxpayer, provided that the tax agent has received from the tax authority at the tax agent's location or place of residence a notice confirming the right to reduce the calculated tax amount by the fixed advance payments paid by the taxpayer.

After receiving the notice specified in the second paragraph of this paragraph, the tax agent reduces the calculated tax amount by the taxpayer's fixed advance payments on the basis of the taxpayer's written application and documents confirming payment of those fixed advance payments.

The tax authority sends the notice specified in the second paragraph of this paragraph within no more than 10 days after receiving the tax agent's application, provided that the tax authority has information, received from the territorial body of the federal executive authority in the field of migration, that the tax agent and taxpayer have entered into an employment agreement or a civil-law contract for the performance of work or provision of services and that the taxpayer has been issued a patent, and provided that no such notice has previously been sent by tax authorities to tax agents in respect of that taxpayer for the relevant tax period.

7. Where the fixed advance payments paid for the period of validity of the patent for the relevant tax period exceed the tax amount calculated at the end of that tax period on the basis of the taxpayer's income actually received, the excess is not an overpayment of tax and may not be refunded or offset to the taxpayer.

8. The taxpayers specified in paragraph 1(1) of this Article are exempt from the duty to file a tax return with the tax authorities, except where:

1) the aggregate tax amount payable to the relevant budget, calculated by the taxpayer on the basis of income actually received from the activity specified in paragraph 1(1) of this Article, exceeds the fixed advance payments paid for the tax period;

2) the taxpayer leaves the territory of the Russian Federation before the end of the tax period and the aggregate tax amount payable to the relevant budget, calculated by the taxpayer on the basis of income actually received from the activity specified in paragraph 1(1) of this Article, exceeds the fixed advance payments paid;

3) the patent is cancelled under Federal Law No. 115-FZ of July 25, 2002, On the Legal Status of Foreign Citizens in the Russian Federation.

[Article added by Federal Law No. 86-FZ of May 19, 2010; as amended by Federal Law No. 368-FZ of November 24, 2014.]

Article 227.2. Specific Rules for Calculation of Tax Amounts on Fixed Profit of Controlled Foreign Companies

1. A taxpayer may file with the tax authority a notice of transition to payment of personal income tax on fixed profit under the procedure and conditions established by this Chapter.

The taxpayer files that notice with the tax authority at the taxpayer's place of residence, or place of registration if the taxpayer is classified as a major taxpayer, by December 31 of the year that is the tax period from which the taxpayer begins to pay tax on fixed profit. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

2. The fixed amount of profit is set at RUB 38,460,000 for the 2020 tax period and at RUB 34,000,000 for the 2021 through 2024 tax periods, regardless of the number of controlled foreign companies in respect of which the taxpayer that transitioned to payment of tax on fixed profit is a controlling person. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

For tax periods beginning with the 2025 tax period, the fixed amount of profit is set as follows: [Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

3. The procedure for paying tax on fixed profit must be applied by the taxpayer for at least five tax periods beginning with the tax period in which the taxpayer filed the notice specified in paragraph 1 of this Article, unless this Article provides otherwise.

Where the taxpayer filed a notice of transition to payment of tax on fixed profit with the tax authority during 2020 or 2021, the procedure for paying tax on fixed profit must be applied by the taxpayer for at least three tax periods beginning with the tax period in which that notice was filed, unless this Article provides otherwise.

Where, during the tax periods specified in the first or second paragraph of this paragraph, the taxpayer ceases to be a controlling person in respect of all controlled foreign companies for which the taxpayer was a controlling person during those tax periods, the obligation to pay tax on fixed profit does not arise for tax periods within the periods specified in the first or second paragraph of this paragraph in which the taxpayer is not a controlling person in respect of all controlled foreign companies controlled by that taxpayer.

Where a taxpayer who previously exercised the right provided by the third paragraph of paragraph 4 of this Article, including during the period specified in the second paragraph of this paragraph, files a notice of transition to payment of tax on fixed profit, the period for applying the fixed-profit tax-payment procedure may not be less than five tax periods beginning with the tax period in which that taxpayer filed the notice.

4. A taxpayer that transitioned to payment of tax on fixed profit may refuse that tax-payment procedure by filing a notice of refusal to pay personal income tax on fixed profit, but not before the time limits established by the first and second paragraphs of paragraph 3 of this Article, unless this paragraph provides otherwise.

The taxpayer files the notice specified in this paragraph with the tax authority at the taxpayer's place of residence, or place of registration if the taxpayer is classified as a major taxpayer, by December 31 of the year that is the tax period from which the taxpayer refuses payment of tax on fixed profit, subject to the special rules in this paragraph. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Where, during the taxpayer's use of the fixed-profit tax-payment procedure, a federal law makes amendments to this Code that increase the tax amount on fixed profit, the taxpayer may file a notice of refusal to pay personal income tax on fixed profit before the time limits established by the first and second paragraphs of paragraph 3 of this Article expire. In that case, the taxpayer files the notice with the tax authority at the taxpayer's place of residence, or place of registration if the taxpayer is classified as a major taxpayer, by December 31 of the year preceding the year from which the amendments that increase the tax amount on fixed profit apply under the relevant federal law, and for which the taxpayer refuses payment of tax on fixed profit. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The taxpayer files the notice of transition to payment of personal income tax on fixed profit and the notice of refusal to pay personal income tax on fixed profit with the tax authority in the prescribed forms or formats.

The federal executive body authorized to exercise control and supervision in the field of taxes and levies, in agreement with the Ministry of Finance of the Russian Federation, approves the forms or formats of the notice of transition to payment of tax on fixed profit and the notice of refusal to pay tax on fixed profit, as well as the procedure for completing the relevant forms and submitting the relevant notices electronically. [As amended by Federal Law No. 100-FZ of April 20, 2021.]

[Article added by Federal Law No. 368-FZ of November 9, 2020.]

Article 228. Specific Rules for Tax Calculation in Respect of Certain Types of Income; Procedure for Tax Payment

1. The following categories of taxpayers calculate and pay tax under this Article:

1) individuals, in respect of remuneration received from individuals and organizations that are not tax agents under concluded employment agreements and civil-law contracts, including income under contracts of hire or lease of any property; [As amended by Federal Laws No. 158-FZ of November 29, 2001, and No. 216-FZ of July 24, 2007.]

2) individuals, in respect of amounts received from the sale of property owned by them and property rights, except in the cases provided by Article 217(17.1) of this Code, where that income is not taxable, and except as this Chapter otherwise provides; [Subparagraph added by Federal Law No. 158-FZ of November 29, 2001; as amended by Federal Laws No. 224-FZ of November 26, 2008; No. 202-FZ of July 19, 2009; and No. 325-FZ of September 29, 2019.]

3) individuals who are tax residents of the Russian Federation, other than the Russian military personnel specified in Article 207(3) of this Code, in respect of income from sources outside the Russian Federation, except income for which tax is calculated by a tax agent under this Chapter; [As amended by Federal Laws No. 216-FZ of July 24, 2007, and No. 389-FZ of July 31, 2023.]

4) individuals who receive other income from which tax was not fully or partly withheld by tax agents, other than income for which tax agents have supplied information under Article 226(5), Article 226.1(14), or Article 226.2(9) of this Code, in respect of the amounts of that income with credit for tax withheld by the tax agent; [As amended by Federal Laws No. 396-FZ of December 29, 2015; No. 324-FZ of July 14, 2022; and No. 425-FZ of November 28, 2025.]

5) individuals who receive winnings paid by lottery operators or distributors, in respect of the amounts of those winnings not exceeding RUB 15,000; [Subparagraph added by Federal Law No. 71-FZ of May 30, 2001; as amended by Federal Laws No. 354-FZ of November 27, 2017; No. 325-FZ of September 29, 2019; and No. 425-FZ of November 28, 2025.]

6) individuals who receive income in the form of remuneration paid to them as heirs or successors of the authors of works of science, literature, or art, and of the authors of inventions, utility models, or industrial designs; [Subparagraph added by Federal Law No. 216-FZ of July 24, 2007.]

7) individuals who receive from individuals that are not individual entrepreneurs income in cash or in kind by way of gift, except in the cases provided by Article 217(18.1) of this Code, where that income is not taxable; [Subparagraph added by Federal Law No. 216-FZ of July 24, 2007; as amended by Federal Law No. 224-FZ of November 26, 2008.]

8) individuals who receive income in the form of the monetary equivalent of real property and/or securities transferred to augment the endowment capital of non-profit organizations under Federal Law No. 275-FZ of December 30, 2006, On the Procedure for Formation and Use of Endowment Capital of Non-Profit Organizations, except in the cases provided by the third paragraph of Article 217(52) of this Code; [Subparagraph added by Federal Law No. 328-FZ of November 21, 2011.]

9) foreign citizens and stateless persons registered under Article 83(7.4) of this Code, in respect of income received from organizations or individual entrepreneurs that are the source of payment of income to those foreign citizens or stateless persons, where those organizations or individual entrepreneurs did not withhold tax on the income and supplied information about it under Article 226(5), Article 226.1(14), or Article 226.2(9) of this Code; [Subparagraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Law No. 324-FZ of July 14, 2022.]

10) individuals who filed with the tax authority a notice of transition to payment of tax on fixed profit, in respect of the calculation and payment of the corresponding tax amount. [Subparagraph added by Federal Law No. 368-FZ of November 9, 2020.]

2. The taxpayers specified in paragraph 1 of this Article calculate for themselves the tax amounts payable to the relevant budget under the procedure established by Article 225 of this Code.

The aggregate tax amount payable to the relevant budget is calculated by the taxpayer with account taken of tax amounts withheld by tax agents when income is paid to the taxpayer. Prior-year losses incurred by an individual do not reduce the tax base.

3. The taxpayers specified in paragraph 1 of this Article must file the relevant tax return with the tax authority at their place of registration, subject to Article 229 of this Code. [As amended by Federal Law No. 305-FZ of July 2, 2021.]

[Textual paragraph removed by Federal Law No. 166-FZ of December 29, 2000.]

4. The aggregate tax amount payable to the relevant budget, calculated on the basis of the tax return with due regard to this Article, must be paid at the taxpayer's place of residence, or at the taxpayer's place of registration on another basis established by this Code if the taxpayer has no place of residence, no later than July 15 of the year following the expired tax period. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

[Textual paragraph added by Federal Law No. 372-FZ of November 23, 2020; repealed by Federal Law No. 176-FZ of July 12, 2024.]

5. [Paragraph repealed by Federal Law No. 229-FZ of July 27, 2010.]

6. Tax under this Article is also paid by taxpayers that pay tax on the basis of a tax payment notice sent by the tax authority.

Unless this Article provides otherwise, taxpayers for whom at least one of the following conditions is met pay tax no later than December 1 of the year following the expired tax period on the basis of a tax payment notice sent by the tax authority:

Where the grounds provided by the legislation on taxes and levies exist that entail recalculation of a previously calculated tax amount, taxpayers may file, at their option, an application with the tax authority for recalculation of the previously calculated tax amount. Together with the application, taxpayers may submit documents confirming the existence of grounds that entail the recalculation. Taxpayers may file the application and documents with the tax authority through a multifunctional center for the provision of state and municipal services. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

If the tax authority does not hold documents confirming the existence of grounds that entail recalculation of the previously calculated tax amount, including because the taxpayer did not provide them independently, the tax authority requests information confirming those grounds from bodies, tax agents, banks, and other persons that hold that information, based on the information stated in the application for recalculation. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

A body, tax agent, bank, or other person that receives a request from the tax authority to provide information confirming the existence of grounds that entail recalculation of the previously calculated tax amount must comply with that request within seven days after receiving it or, within the same period, notify the tax authority that the requested information is absent. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

Within three days after receiving that message, or, if the message is not received within the time limit established by this paragraph, after three days have elapsed from the end of that time limit, the tax authority must inform the taxpayer that it has not received, in response to the request, information confirming the existence of grounds that entail recalculation of the previously calculated tax amount, and that the taxpayer must provide supporting documents to the tax authority. If the taxpayer does not independently provide, at the tax authority's request, documents confirming the existence of those grounds, the tax authority sends the taxpayer, within the time limit established by this paragraph, a message stating that there is no ground for recalculation of the previously calculated tax amount. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

The tax authority considers an application for recalculation of the previously calculated tax amount within 30 days after receiving it. Where the tax authority sends the request provided by this paragraph, the head or deputy head of the tax authority may extend the period for considering the application by no more than 30 days and must notify the taxpayer. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

Following consideration of the application for recalculation of the previously calculated tax amount, the tax authority sends the taxpayer, by the method specified in the application, either a notice of recalculation of the previously calculated tax amount or a message of refusal to recalculate the previously calculated tax amount. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

The notice of recalculation of the previously calculated tax amount must state the grounds for recalculation and the period for which the recalculation was made. The message of refusal to recalculate the previously calculated tax amount must state the grounds for refusal to recalculate. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

Where the tax authority's consideration of the application for recalculation changes the previously calculated tax amount, the tax authority sends the taxpayer, together with the notice of recalculation, a tax payment notice generated as a result of that recalculation, unless this Code provides otherwise. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

The federal executive body authorized to exercise control and supervision in the field of taxes and levies approves the form of the application for recalculation of the previously calculated tax amount, the procedure for completing it, the electronic filing format for that application, and the forms of the notice of recalculation and the message of refusal to recalculate the previously calculated tax amount. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

The tax authority recalculates the previously calculated tax amount on the basis of information received under this Code and other federal laws from bodies, tax agents, banks, and other persons holding that information, including in response to a request sent by the tax authority under this paragraph, beginning with the tax period in which the grounds for recalculation arose. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

Tax calculated as a result of recalculation of the previously calculated tax amount must be paid by the taxpayer no later than the twenty-eighth day of the third month following the month in which the tax payment notice generated as a result of that recalculation is issued. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 396-FZ of December 29, 2015; as amended by Federal Law No. 372-FZ of November 23, 2020.]

7. In respect of income for which information was provided by tax agents to the tax authorities for 2016 under Article 226(5) and Article 226.1(14) of this Code, other than income not taxable under Article 217(72) of this Code, taxpayers who received that income pay tax no later than December 1, 2018, on the basis of a tax payment notice sent by the tax authority. [Paragraph added by Federal Law No. 254-FZ of July 29, 2017; as amended by Federal Law No. 436-FZ of December 28, 2017.]

Article 229. Tax Return

1. A tax return is filed by the taxpayers specified in Articles 227 and 227.1 and Article 228(1) of this Code. [As amended by Federal Laws No. 86-FZ of May 19, 2010, and No. 327-FZ of November 28, 2015.]

Unless Article 227.1 of this Code provides otherwise, the tax return must be filed no later than April 30 of the year following the expired tax period. [As amended by Federal Law No. 86-FZ of May 19, 2010.]

2. Persons not required to file a tax return may file one with the tax authority at their place of residence. Persons classified as major taxpayers under Article 83 of this Code file a tax return with the tax authority at their place of registration. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

3. Where the activity specified in Article 227 of this Code ceases before the end of the tax period, taxpayers must file, within five days after the cessation of that activity, a tax return for the income actually received during the current tax period. [As amended by Federal Laws No. 166-FZ of December 29, 2000, and No. 229-FZ of July 27, 2010.]

Where a foreign individual ceases during the calendar year an activity whose income is taxable under Articles 227 and 228 of this Code and leaves the territory of the Russian Federation, that individual must file a tax return for the income actually received during the period of the individual's presence in the Russian Federation in the current tax period no later than one month before leaving the territory of the Russian Federation.

Tax additionally assessed on tax returns subject to the filing procedure established by this paragraph must be paid no later than 15 calendar days after the return is filed. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

4. In tax returns, individuals state all income received during the tax period, including fixed profit; tax deductions, unless this paragraph provides otherwise; the sources paying that income; tax amounts withheld by tax agents; advance-payment amounts actually paid during the tax period; and tax amounts payable, additionally payable, or subject to offset or refund at the end of the tax period. [As amended by Federal Law No. 305-FZ of July 2, 2021.]

Taxpayers may omit from the tax return income not taxable or exempt from tax under Article 217 of this Code, except income specified in Article 217(60) and (66); income specified in Article 214.2 of this Code; income for which information has been supplied to the tax authorities under Article 226(5), Article 226.1(14), or Article 226.2(9) of this Code; and income from which tax was withheld in full by tax agents, if the omission does not prevent the taxpayer from obtaining the tax deductions provided by Articles 218 through 221 of this Code. [Paragraph added by Federal Law No. 368-FZ of December 27, 2009; as amended by Federal Laws No. 32-FZ of February 15, 2016; No. 102-FZ of April 1, 2020; and No. 324-FZ of July 14, 2022.]

Taxpayers may omit from the tax return the aggregate amount of income received during the tax period from the sale of the real property specified in the second textual paragraph of Article 220(2)(1) of this Code if, in respect of that real property, the taxpayer is entitled during the tax period to the property tax deduction in the amount specified in the second textual paragraph of Article 220(2)(1) of this Code and the aggregate amount of all such sale income during the tax period does not exceed the established amount of that property tax deduction. [Textual paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

Taxpayers may also omit from the tax return the aggregate amount of income received during the tax period from the sale of the real property specified in the third textual paragraph of Article 220(2)(1) of this Code and/or the aggregate amount of income received during the tax period from the sale of the property specified in the fourth textual paragraph of Article 220(2)(1) of this Code if, in respect of that real property or property, the taxpayer is entitled during the tax period to the property tax deduction in the amount specified in the third and/or fourth textual paragraphs of Article 220(2)(1) of this Code and the aggregate amount of all such sale income during the tax period does not exceed the established amount of that property tax deduction. [Textual paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

When determining income from the sale of real property for purposes of this paragraph, the special rules established by Article 214.10(2) of this Code apply. [Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

Taxpayers may include in the tax return an application to direct, by way of refund, money forming a positive balance in the unified tax account. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 565-FZ of December 28, 2022.]

Article 230. Ensuring Compliance with the Provisions of This Chapter

1. Tax agents maintain, in tax-accounting registers, records of income received from them by individuals during the tax period, tax deductions granted to individuals, and tax calculated and withheld.

The tax agent independently develops the forms of tax-accounting registers and the procedure for recording in them analytical tax-accounting data and data from primary accounting documents. Those registers must contain information enabling identification of the taxpayer; the type of income paid to the taxpayer and tax deductions granted; expenses and amounts reducing the tax base, in accordance with codes approved by the federal executive body authorized to exercise control and supervision in the field of taxes and levies; the amounts of income and the dates on which they are paid; the taxpayer's status; and the dates of withholding. [As amended by Federal Laws No. 327-FZ of November 28, 2015, and No. 263-FZ of July 14, 2022.]

[Paragraph as amended by Federal Law No. 229-FZ of July 27, 2010.]

2. Tax agents file with the tax authority at their place of registration, in the forms, formats, and procedure approved by the federal executive body authorized to exercise control and supervision in the field of taxes and levies:

Tax agents that are Russian organizations with separate subdivisions file the document containing information about income of individuals in the expired tax period and tax amounts calculated and withheld by the tax agent, and the calculation of personal income tax amounts calculated and withheld by the tax agent, with respect to employees of those separate subdivisions, with the tax authority at the place of registration of those separate subdivisions. They file the same material in respect of individuals receiving income under civil-law contracts with the tax authority at the place of registration of the separate subdivisions that concluded those contracts, unless this paragraph provides otherwise. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

Tax agents that are individual entrepreneurs registered with the tax authority at the place of business because they apply the patent taxation system file the document containing information about income of individuals in the expired tax period and tax amounts calculated and withheld by the tax agent, and the calculation of personal income tax amounts calculated and withheld by the tax agent, in respect of their hired employees, with the tax authority at their place of registration in connection with that business activity. [As amended by Federal Laws No. 305-FZ of July 2, 2021, and No. 565-FZ of December 28, 2022.]

The document containing information about the income of individuals in the expired tax period and tax amounts calculated and withheld by the tax agent, and the calculation of personal income tax amounts calculated and withheld by the tax agent, are filed by the tax agent electronically through telecommunications channels. If the number of individuals who received income during the tax period does not exceed 10, the tax agent may file that information and calculation on paper. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

Tax agents that are Russian organizations with several separate subdivisions, where the organization and its separate subdivisions are located within one municipality or the separate subdivisions are located within one municipality, file the document containing information about income of individuals in the expired tax period and tax amounts calculated and withheld by the tax agent, and the calculation of personal income tax amounts calculated and withheld by the tax agent, in respect of the employees of those separate subdivisions, with the tax authority at the place of registration of one of those separate subdivisions selected by the tax agent, or at the location of the relevant organization, respectively. The tax agent must notify, no later than the first day of the tax period, the tax authorities with which it is registered at the location of each separate subdivision of its choice of tax authority. The choice of tax authority may not be changed during the tax period. Notices are filed with the tax authority if the number of separate subdivisions within the municipality changes or other changes occur that affect the procedure for filing information about income of individuals in the expired tax period and tax amounts calculated and withheld by the tax agent, and the calculation of personal income tax amounts calculated and withheld by the tax agent. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

The document containing information about the income of individuals in the expired tax period and tax amounts calculated, withheld, and transferred to the budget system of the Russian Federation for 2021, and calculated and withheld for the 2022 and subsequent tax periods, is filed as part of the calculation of personal income tax amounts calculated and withheld by the tax agent. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

[Paragraph as amended by Federal Law No. 325-FZ of September 29, 2019.]

3. Tax agents issue, at the request of an individual, a certificate of income received by that individual and tax amounts withheld, in the form approved by the federal executive body authorized to exercise control and supervision in the field of taxes and levies. [As amended by Federal Laws No. 58-FZ of June 29, 2004, and No. 95-FZ of July 29, 2004.]

4. [Paragraph added by Federal Law No. 306-FZ of November 2, 2013; repealed by Federal Law No. 325-FZ of September 29, 2019.]

5. Where a reorganized or reorganizing organization, irrespective of the form of reorganization, has not performed the duties provided by this Article before completion of the reorganization, the information specified in paragraph 2 of this Article must be filed by its legal successor or successors with the tax authority at their place of registration. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

Where there is more than one legal successor, the duty of each legal successor in performing the duties provided by this Article is determined on the basis of the deed of transfer or separation balance sheet.

[Paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

6. Foreign organizations registered with the tax authority under Article 83(4.10) of this Code file, with the tax authority in the prescribed electronic format through the taxpayer's personal account, the calculation of personal income tax amounts calculated and withheld by the tax agent and the document containing information about the income of individuals in the expired tax period and tax amounts calculated and withheld by the tax agent for that tax period for each individual. During any period when those foreign organizations cannot use the taxpayer's personal account to file documents or information with the tax authority under the third paragraph of Article 11.2(3) of this Code, they file through telecommunications channels using an electronic-document-management operator. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

Article 231. Procedure for Collection and Refund of Tax

[Title as amended by Federal Law No. 166-FZ of December 29, 2000.]

1. Unless this Chapter provides otherwise, excess tax withheld by a tax agent from a taxpayer's income is refunded by the tax agent on the basis of the taxpayer's written application. [As amended by Federal Law No. 166-FZ of June 23, 2014.]

The tax agent must inform the taxpayer of each known instance of excess withholding and of the amount of tax overwithheld within 10 days after discovering it.

The tax agent refunds excess tax withheld to the taxpayer out of tax amounts to be transferred to the budget system of the Russian Federation for future payments, both in respect of that taxpayer and in respect of other taxpayers from whose income the tax agent withholds that tax, within three months after receiving the taxpayer's relevant application.

The tax agent refunds excess tax withheld to the taxpayer by non-cash transfer to the taxpayer's bank account specified in the application.

If the tax agent refunds the excess tax withheld after the deadline established by the third paragraph of this paragraph, interest accrues, payable by the tax agent to the taxpayer, on the excess tax withheld that was not refunded on time for each calendar day of delay. The interest rate is the refinancing rate of the Central Bank of the Russian Federation in effect on the days of delay.

If the tax amounts to be transferred by the tax agent to the budget system of the Russian Federation are insufficient to refund to the taxpayer, within the period established by this paragraph, the excess tax withheld and transferred to the budget system of the Russian Federation, the tax agent sends, within 10 days after the taxpayer files the relevant application, an application to the tax authority at its place of registration for a refund to the tax agent of the excess tax withheld by it.

[Textual paragraph repealed by Federal Law No. 263-FZ of July 14, 2022.]

Together with the application for refund of excess tax withheld and transferred to the budget system of the Russian Federation, the tax agent submits to the tax authority an extract from the tax-accounting register for the relevant tax period and documents confirming the excess withholding and transfer of the tax amount to the budget system of the Russian Federation.

Before the budget system of the Russian Federation refunds to the tax agent the excess tax withheld and transferred by the tax agent from the taxpayer to that budget system, the tax agent may refund that tax amount out of its own funds.

If there is no tax agent, the taxpayer may submit to the tax authority an application for refund of excess tax previously withheld from the taxpayer and transferred to the budget system of the Russian Federation by the tax agent, together with the tax return filed at the end of the tax period.

[Paragraph as amended by Federal Law No. 229-FZ of July 27, 2010.]

1.1. A tax refund to a taxpayer due to recalculation at the end of the tax period in connection with the taxpayer's acquired status as a tax resident of the Russian Federation is made by the tax authority with which the taxpayer is registered at the taxpayer's place of residence or place of stay, or by the tax authority at the place of registration of a taxpayer classified as a major taxpayer, when the taxpayer files a tax return at the end of that tax period and documents confirming tax-resident status in the Russian Federation during that tax period. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010; as amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

2. [Paragraph repealed by Federal Law No. 113-FZ of May 2, 2015.]

3. [Paragraph repealed by Federal Law No. 229-FZ of July 27, 2010.]

Article 231.1.

[Article added by Federal Law No. 166-FZ of June 23, 2014; repealed by Federal Law No. 565-FZ of December 28, 2022.]

Article 232. Elimination of Double Taxation

1. Tax amounts actually paid outside the Russian Federation by an individual who is a tax resident of the Russian Federation under the laws of other states on income received in a foreign state are not credited against tax payable in the Russian Federation, unless the relevant international taxation treaty of the Russian Federation provides otherwise.

Where an international taxation treaty of the Russian Federation provides for a credit in the Russian Federation for tax paid by an individual who is a tax resident of the Russian Federation in a foreign state on income received by that individual, the tax authority grants that foreign-tax credit under paragraphs 2 through 4 of this Article.

A taxpayer that transitioned to payment of tax on fixed profit waives the reduction of tax calculated on fixed profit by foreign tax paid by an individual who is a tax resident of the Russian Federation on income received by that individual. The filing of a notice of transition to payment of personal income tax on fixed profit with the tax authority is the basis for that waiver. [Paragraph added by Federal Law No. 368-FZ of November 9, 2020.]

2. The foreign-tax credit in the Russian Federation for tax paid by an individual who is a tax resident of the Russian Federation in a foreign state on income received by that individual is granted at the end of the tax period on the basis of the tax return filed by that individual, which states the foreign tax amount to be credited. Foreign tax amounts that may be credited in the Russian Federation may be claimed in tax returns filed within three years after the end of the tax period in which the income was received.

3. For purposes of a foreign-tax credit in the Russian Federation, the tax return must be accompanied by documents issued or certified by the authorized body of the relevant foreign state that confirm the amount of income received in the foreign state and the tax paid on that income in the foreign state, and by notarized translations of those documents into Russian.

The documents attached to the tax return must state the type of income, amount of income, calendar year in which the income was received, amount of tax, and date on which the taxpayer paid the tax in the foreign state.

Instead of those documents, the taxpayer may submit a copy of the tax return filed in the foreign state, a copy of the tax-payment document, and notarized translations of them into Russian.

Where tax on income received in a foreign state was withheld at the source of payment, the taxpayer submits, on the basis of a document issued by the source of payment, information on the monthly amounts of income for each month of the relevant calendar year and on the tax amounts withheld at the source of payment in the foreign state, together with a copy of that document and its notarized translation into Russian.

4. The tax amount eligible for a foreign-tax credit is determined with due regard to the relevant international taxation treaty of the Russian Federation. When calculating the tax amount credited in the Russian Federation, the provisions of this Code in force for the procedure for calculating tax in the tax period in which the income was received in the foreign state apply.

5. Where an international taxation treaty of the Russian Federation provides for a full or partial exemption from tax in the Russian Federation for any types of income of individuals who are tax residents of the foreign state with which the treaty has been concluded, exemption from withholding tax at the source of payment in the Russian Federation, or refund of tax previously withheld in the Russian Federation, is granted under paragraphs 6 through 9 of this Article.

6. Unless this Code provides otherwise, a tax agent that is the source of payment does not withhold tax, or withholds it at a different amount from that provided by this Code, when paying income to an individual who is a tax resident of a foreign state with which the Russian Federation has concluded an international taxation treaty providing a full or partial exemption from tax in the Russian Federation for the relevant type of income. To confirm that individual's tax-resident status in that foreign state, the individual may submit to the tax agent that is the source of income a foreign citizen's passport or another document established by federal law or recognized by an international treaty of the Russian Federation as an identity document of a foreign citizen.

If the documents listed above do not establish that the foreign citizen has tax-resident status in the foreign state with which the Russian Federation has concluded the international taxation treaty under which the income is exempt from tax in the Russian Federation, the tax agent that is the source of payment requests from that individual official confirmation of tax-resident status in the treaty state.

That confirmation must be issued by the competent authority of the relevant foreign state authorized to issue such confirmations under the international taxation treaty of the Russian Federation. If the confirmation is in a foreign language, the individual also submits a notarized translation into Russian.

7. Where an individual submits the confirmation of tax-resident status in a foreign state specified in paragraph 6 of this Article to the tax agent that is the source of payment after the date on which income eligible for treaty exemption was paid and tax withheld from that income, the tax agent refunds the tax withheld under Article 231(1) of this Code. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

8. The tax agent that is the source of payment submits, to the tax authority at its place of registration within 30 days after payment of the income, information about foreign individuals and income paid to them from which tax was not withheld under an international taxation treaty of the Russian Federation, and about tax amounts refunded by that tax agent.

That information must enable identification of the taxpayer, the type of income paid, the amounts of income paid, and the dates of payment.

Information enabling identification of the taxpayer includes passport details and citizenship.

9. If no tax agent exists on the date on which an individual obtains confirmation of tax-resident status in a foreign state entitling the individual to treaty exemption from tax, the individual may submit the confirmation and its notarized translation into Russian, together with an application for tax refund, a tax return, and documents confirming tax withholding and the grounds for refund, to the tax authority at the individual's place of residence or place of stay in the Russian Federation or, if the individual has neither place of residence nor place of stay in the Russian Federation, to the tax authority at the tax agent's place of registration.

Tax amounts are refunded by the tax authority under Article 79 of this Code. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

9.1. Individuals classified as major taxpayers under Article 83 of this Code file the documents specified in paragraph 9 of this Article with the tax authority at their place of registration. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

10. Tax calculated in respect of the profit of a controlled foreign company for the relevant period is reduced, in proportion to the controlling person's participation interest in that company, by tax calculated on that profit under the laws of foreign states and/or the laws of the Russian Federation, including tax on income withheld at the source of payment, and by corporate profit tax calculated in respect of the profit of that controlled foreign company's permanent establishment in the Russian Federation.

The tax amount calculated under foreign law must be documented and, where no international taxation treaty of the Russian Federation is in force with the foreign state or territory, certified by the competent authority of that foreign state authorized to exercise control and supervision in the field of taxes. [Paragraph added by Federal Law No. 32-FZ of February 15, 2016.]

11. Tax calculated on income recognized and reported by the taxpayer in the tax return under Article 208(1)(1.1) of this Code is reduced by corporate profit tax withheld at the source of payment in the Russian Federation when that income is paid. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

[Article as amended by Federal Law No. 146-FZ of June 8, 2015.]

Article 233.

[Article repealed by Federal Law No. 202-FZ of July 19, 2009.]

Chapter 24. (Articles 234–245)

[Chapter repealed by Federal Law No. 213-FZ of July 24, 2009.]

Chapter 25. Corporate Profit Tax

[Chapter added by Federal Law No. 110-FZ of August 6, 2001.]

Article 246. Taxpayers

1. Taxpayers of corporate profit tax (hereinafter in this Chapter, taxpayers) are: [As amended by Federal Law No. 310-FZ of December 1, 2007.]

Russian organizations;

foreign organizations conducting business in the Russian Federation through permanent establishments and/or receiving income from sources in the Russian Federation.

Organizations that are responsible members of a consolidated group of taxpayers are recognized as taxpayers of corporate profit tax in respect of that consolidated group of taxpayers. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

Members of a consolidated group of taxpayers perform the obligations of corporate profit taxpayers in respect of the consolidated group of taxpayers to the extent necessary for the responsible member of that group to calculate the tax. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

2. Organizations that are foreign organizers of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the City of Sochi under Article 3 of Federal Law No. 310-FZ of December 1, 2007, “On the Organization and Holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the City of Sochi, the Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation,” or foreign marketing partners of the International Olympic Committee under Article 3.1 of that Federal Law are not recognized as taxpayers in respect of income received in connection with the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the City of Sochi.

Organizations that are official broadcasting companies under Article 3.1 of that Federal Law are not recognized as taxpayers in respect of income from the following operations conducted under an agreement concluded with the International Olympic Committee or an organization authorized by it:

  1. production of mass-media products during the period for the organization of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the City of Sochi established by Article 2(1) of that Federal Law;

  2. production and distribution of mass-media products (including official television and radio broadcasting through digital and other communication channels) during the period for the holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the City of Sochi established by Article 2(2) of that Federal Law.

[Paragraph added by Federal Law No. 310-FZ of December 1, 2007; as amended by Federal Law No. 242-FZ of July 30, 2010.]

3. [Paragraph added by Federal Law No. 243-FZ of September 28, 2010; repealed by Federal Law No. 339-FZ of November 28, 2011.]

4. UEFA (Union of European Football Associations) and UEFA subsidiaries, through and including December 31, 2021, and FIFA (Fédération Internationale de Football Association) and FIFA subsidiaries, as defined by the Federal Law “On Preparations for and the Holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020 Championship, and on Amendments to Certain Legislative Acts of the Russian Federation,” are not recognized as taxpayers. [As amended by Federal Law No. 101-FZ of April 20, 2021.]

Confederations, national football associations, FIFA media-information producers, FIFA suppliers of goods (work, services), UEFA commercial partners, UEFA suppliers of goods (work, services), and UEFA broadcasters that are defined by the Federal Law “On Preparations for and the Holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020 Championship, and on Amendments to Certain Legislative Acts of the Russian Federation” and are foreign organizations are not recognized as taxpayers in respect of income they receive from activities connected with events provided for by that Federal Law.

[Paragraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

5. For purposes of this Chapter, foreign organizations recognized as tax residents of the Russian Federation under the procedure established by Article 246.2 of this Code are treated as equivalent to Russian organizations. [Paragraph added by Federal Law No. 376-FZ of November 24, 2014.]

Article 246.1. Exemption from Performance of Taxpayer Obligations for an Organization Granted the Status of a Participant in a Research and Scientific-and-Technological Activity Project

[Title as amended by Federal Law No. 373-FZ of October 30, 2018.]

1. Organizations granted the status of participants in a project for research, development, and commercialization of the results thereof under the Federal Law “On the Skolkovo Innovation Center,” or the status of project participants under Federal Law No. 216-FZ of July 29, 2017, “On Innovative Scientific and Technological Centers and on Amendments to Certain Legislative Acts of the Russian Federation” (hereinafter in this Article, project participants), are entitled, for 10 years from the date on which they are granted project-participant status under those Federal Laws, to exemption from performance of taxpayer obligations (hereinafter in this Article, the right to exemption), in accordance with the procedure and subject to the conditions provided for by this Chapter. [As amended by Federal Laws No. 395-FZ of December 28, 2010, and No. 373-FZ of October 30, 2018.]

2. A project participant loses the right to exemption from taxpayer obligations in the following cases:

from the first day of the tax period in which it loses project-participant status;

if its annual revenue from the sale of goods (work, services, and property rights), calculated in accordance with this Chapter, exceeds one billion rubles–from the first day of the tax period in which that threshold is exceeded. [As amended by Federal Law No. 339-FZ of November 28, 2011.]

3. The amount of tax for the tax period in which the circumstances specified in Article 145.1(2) and (2.1) of this Code arise must be reinstated and paid into the budget under the established procedure, together with recovery from the project participant of the corresponding penalty-interest amounts. [As amended by Federal Law No. 475-FZ of December 28, 2016.]

4. A project participant may exercise the right to exemption from the first day of the month following the month in which it was granted project-participant status.

A project participant that begins exercising the right to exemption must send the tax authority at its place of registration a notice and the documents specified in the second paragraph of paragraph 7 of this Article no later than the 20th day of the month following the month in which the project participant began exercising the right to exemption. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph as amended by Federal Law No. 395-FZ of December 28, 2010.]

5. A project participant that has sent the tax authority a notice that it is exercising the right to exemption or extending the exemption period may waive the exemption by sending a corresponding notice to the tax authority at its place of registration as a project participant no later than the first day of the tax period from which it intends to waive the exemption.

A project participant that waives the exemption may not be granted the exemption again.

6. At the end of a tax period, no later than the 20th day of the following month, a project participant that exercised the right to exemption sends the tax authority:

the documents specified in paragraph 7 of this Article; and

a notice extending exercise of the right to exemption during the following tax period or waiving the exemption.

If the project participant does not send the documents specified in paragraph 7 of this Article, or submits documents containing inaccurate information, the tax amount must be reinstated and paid into the budget under the established procedure, together with recovery from the project participant of the corresponding penalty-interest amounts. [As amended by Federal Law No. 339-FZ of November 28, 2011.]

7. For purposes of paragraphs 4 and 6 of this Article, the documents confirming the right to exemption or extension of the exemption period are:

documents confirming project-participant status and provided for by the Federal Law “On the Skolkovo Innovation Center” or Federal Law No. 216-FZ of July 29, 2017, “On Innovative Scientific and Technological Centers and on Amendments to Certain Legislative Acts of the Russian Federation”; [As amended by Federal Law No. 373-FZ of October 30, 2018.]

the project participant’s statement of financial results confirming its annual revenue from the sale of goods (work, services, and property rights). [As amended by Federal Laws No. 339-FZ of November 28, 2011, No. 97-FZ of June 29, 2012, and No. 325-FZ of September 29, 2019.]

8. In the cases provided for by paragraphs 4 and 6 of this Article, a project participant may send the tax authority the notice and documents electronically via telecommunications channels or through the taxpayer’s personal account. A project participant may also send the documents and notice to the tax authority by registered mail. In that case, they are deemed submitted to the tax authority on the sixth day after the date on which the registered letter was sent.

The form and format of the notices provided for by this Article are approved by the federal executive body authorized to exercise control and supervision in the field of taxes and levies.

[Paragraph as amended by Federal Law No. 176-FZ of July 12, 2024.]

9. Losses incurred by the taxpayer before it exercised the right to exemption under this Article may not be carried forward after the organization is recognized as a taxpayer.

[Article added by Federal Law No. 243-FZ of September 28, 2010.]

Article 246.1-1. Exemption from Performance of Taxpayer Obligations for an Organization Granted the Status of a Participant in the “Era” Military Innovation Technopolis of the Ministry of Defense of the Russian Federation

1. An organization that has been granted Technopolis-participant status and was established on or after January 1 of the calendar year preceding the calendar year in which the organization applied for the inclusion of information in the register of Technopolis participants is entitled to exemption from performance of taxpayer obligations (hereinafter in this Article, the right to exemption), in accordance with the procedure and subject to the conditions provided for by this Article.

Unless this Article provides otherwise, a Technopolis participant is entitled to the exemption for 10 years from the date on which it is granted Technopolis-participant status.

2. A Technopolis participant may exercise the right to exemption from the first day of the month following the month in which it was granted Technopolis-participant status, provided that it submits to the tax authority at its place of registration, within the time limit and in accordance with the procedure provided for by Article 145.2(2) of this Code, a notice that it is exercising the right to exemption from performance of taxpayer obligations.

3. A Technopolis participant exercising the right to exemption may waive the exemption by sending a notice waiving exemption from performance of taxpayer obligations to the tax authority at its place of registration no later than the first day of the tax period from which the Technopolis participant intends to waive the exemption.

A Technopolis participant that waives the exemption or loses the right to exemption loses the right to exercise the exemption again.

4. A Technopolis participant submits to the tax authority at its place of registration a calculation of its aggregate revenue within the time limits and in accordance with the procedure provided for by Article 145.2(4) of this Code.

If the aggregate revenue calculated under Article 145.2(4) of this Code exceeds one billion rubles before the end of the tax period, the final calculation of aggregate revenue must be submitted no later than the 20th day of the month following the reporting period specified in the first paragraph of Article 285(2) of this Code in which the aggregate-revenue threshold was exceeded.

5. A Technopolis participant loses the right to exemption if at least one of the following circumstances arises:

  1. Technopolis-participant status is lost–from the first day of the tax period in which that status was lost;

  2. the aggregate revenue received by the Technopolis participant, calculated in accordance with the procedure provided for by Article 145.2(4) of this Code, exceeds one billion rubles–from the first day of the tax period in which that revenue threshold was exceeded;

  3. the Technopolis participant fails to submit the calculation of aggregate revenue provided for by paragraph 4 of this Article within the established time limit, or submits a calculation containing inaccurate information–from the first day of the tax period after the end of which the aggregate-revenue calculation was not submitted or a calculation containing inaccurate information was submitted.

6. Losses incurred by the taxpayer for periods before it exercised the right to exemption under this Article may not be carried forward to future periods after the organization is recognized as a taxpayer.

7. The form and format of the notices provided for by this Article are approved by the federal executive body authorized to exercise control and supervision in the field of taxes and levies.

[Article added by Federal Law No. 399-FZ of November 23, 2024.]

Article 246.2. Organizations Recognized as Tax Residents of the Russian Federation

1. For purposes of this Code, the following organizations are recognized as tax residents of the Russian Federation:

  1. Russian organizations;

  2. foreign organizations recognized as tax residents of the Russian Federation under an international taxation treaty of the Russian Federation–for purposes of applying that international treaty; and

  3. foreign organizations whose place of management is the Russian Federation, unless an international taxation treaty of the Russian Federation provides otherwise.

2. For purposes of subparagraph 3 of paragraph 1 of this Article, the Russian Federation is recognized as the place of management of a foreign organization if at least one of the following conditions is met in respect of that foreign organization and its activities:

  1. the organization’s executive body or executive bodies regularly conduct their activities in relation to that organization from the Russian Federation.

For purposes of this subparagraph, activities are not considered to be conducted regularly where the volume of activities conducted in the Russian Federation is substantially smaller than that conducted in another state or states;

  1. the organization’s principal executive officers–persons authorized to plan and control its activities and to manage the enterprise, and responsible for doing so–predominantly exercise executive management of that foreign organization in the Russian Federation.

For purposes of this subparagraph, executive management of an organization means making decisions and taking other actions concerning the organization’s day-to-day operations that fall within the authority of its executive management bodies.

3. Conducting the following activities in the Russian Federation, whether separately or in combination, does not in itself constitute management of a foreign organization in the Russian Federation:

  1. preparing and/or making decisions on matters within the authority of the general meeting of shareholders or members of the foreign organization;

  2. preparing for a meeting of the board of directors or other collegial management bodies of the foreign organization, including preparing meeting agendas and draft decisions;

  3. performance, by a Russian organization or an individual recognized as a tax resident of the Russian Federation that is a related party of a foreign organization not conducting business in the Russian Federation, of functions relating to the planning and control of that foreign organization’s activities.

For purposes of this subparagraph, the planning and control of a foreign organization’s activities include, in particular, the following functions performed in respect of one or more foreign organizations:

strategic planning and budgeting;

preparing and compiling consolidated financial and management statements;

business analysis;

internal audit and internal control;

preparing and arranging financing;

managing investment, financial, production, and other risks;

adopting or approving standards, methodologies, and/or policies that apply to foreign organizations that are related parties of the Russian organization or individual recognized as a tax resident of the Russian Federation, perform similar functions, or belong to particular operating or business segments;

approving decisions made by foreign organizations for purposes of monitoring whether those decisions comply with the standards, methodologies, and/or policies specified in this subparagraph.

In determining the composition and content of functions for planning and controlling a foreign organization’s activities, a taxpayer is guided by the provisions of this Code and must also follow internal policies and local regulations, if any;

  1. monitoring, including approving decisions made by a foreign organization, the progress of geological exploration and/or mineral extraction conducted outside the Russian Federation by a foreign organization that does not conduct business in the Russian Federation.

[Paragraph as amended by Federal Law No. 436-FZ of December 28, 2017.]

4. For purposes of this Code, a foreign organization whose management is exercised outside the Russian Federation includes, in particular, a foreign organization whose activities are conducted using its own qualified personnel and assets in the state or territory of its permanent location with which the Russian Federation has an international taxation treaty and/or in the foreign state or territory in which its separate subdivisions are located and with which the Russian Federation has an international taxation treaty. The foreign organization must provide documentary proof that the conditions specified in this paragraph are met. [As amended by Federal Law No. 436-FZ of December 28, 2017.]

5. Where a foreign organization meets a condition established by subparagraph 1 or 2 of paragraph 2 of this Article and provides documents confirming that the same conditions are met in respect of a foreign state, the Russian Federation is recognized as the place of management of that foreign organization if at least one of the following conditions is met in respect of the organization:

  1. the organization’s accounting or management accounting–other than activities involving the preparation and compilation of consolidated financial and management statements or analysis of the foreign organization’s activities–is maintained in the Russian Federation;

  2. the organization’s records administration is conducted in the Russian Federation; or

  3. day-to-day management of the organization’s personnel is conducted in the Russian Federation.

6. Irrespective of whether the conditions provided for by paragraphs 2 through 5 of this Article are met in respect of a foreign organization, that foreign organization is recognized as a tax resident of the Russian Federation solely under the procedure provided for by paragraph 8 of this Article if at least one of the following conditions is met in respect of the organization:

  1. the foreign organization participates in mineral-extraction projects conducted under production-sharing agreements, concession agreements, license agreements, or other agreements or contracts on a risk basis, provided that all of the following conditions are met:

the foreign organization is a party to those agreements or contracts, or the establishment of the foreign organization is provided for by those agreements or contracts, and it conducts mineral-extraction activities solely on the basis of and in accordance with the terms of those agreements or contracts;

those agreements or contracts are concluded with a foreign state or territory, the government of the relevant state or territory, or institutions authorized by that government, including government bodies and state-owned companies, or activities under those agreements or contracts are conducted under a license to use a subsoil block or another similar authorization issued by the authorized body of that state; [As amended by Federal Law No. 424-FZ of November 27, 2018.]

the share of income received from participation in the agreements or contracts specified in the first paragraph of this subparagraph, for the period for which annual financial statements are prepared under the law governing the foreign organization, is at least 90 percent of the organization’s total income according to its financial statements for that period, or the organization has no income for that period;

[Subparagraph as amended by Federal Law No. 436-FZ of December 28, 2017.]

  1. under Part One of this Code, the foreign organization is recognized as an active foreign holding company or an active foreign subholding company;

  2. the foreign organization is an operator of a new offshore hydrocarbon field or a direct shareholder or member of an operator of a new offshore hydrocarbon field; or

  3. the foreign organization leases or subleases seagoing vessels, mixed river-sea vessels, and/or aircraft, and/or carries goods, passengers, and their baggage internationally and provides other services connected with that carriage, provided that the share of income from those activities, for the period for which annual financial statements are prepared under the law governing the foreign organization, is at least 80 percent of the foreign organization’s total income according to its financial statements for that period. [Subparagraph added by Federal Law No. 32-FZ of February 15, 2016; as amended by Federal Law No. 424-FZ of November 27, 2018.]

7. Foreign organizations meeting all of the following conditions are not recognized as tax residents of the Russian Federation:

  1. the foreign organization is an issuer of marketable bonds or an organization to which the rights and obligations under issued marketable bonds of which another foreign organization is the issuer have been assigned;

  2. the marketable bonds specified in subparagraph 1 of this paragraph meet the requirements established by Article 310(2.1)(1) of this Code;

  3. the foreign organizations specified in subparagraph 1 of this paragraph have their permanent location in states with which the Russian Federation has international taxation treaties;

  4. the marketable bonds specified in subparagraph 1 of this paragraph are connected with the creation of debt obligations of Russian or foreign organizations to the foreign organizations specified in subparagraph 1 of this paragraph, as confirmed by at least one of the following documents:

the agreement documenting the relevant debt obligation;

the terms of issue of the relevant marketable bonds;

the prospectus for the issue of the relevant marketable bonds; and

  1. interest expense on the marketable bonds specified in subparagraphs 1 and 2 of this paragraph, incurred for the period for which annual financial statements are prepared under the law governing the foreign organization, accounts for at least 90 percent of the foreign organization’s total expenses according to its financial statements for that period.

[Paragraph as amended by Federal Law No. 32-FZ of February 15, 2016.]

8. Unless an international taxation treaty of the Russian Federation or this Article provides otherwise, a foreign organization that has its permanent location in a foreign state and conducts business in the Russian Federation through a separate subdivision may voluntarily recognize itself as a tax resident of the Russian Federation.

The organization must ensure that documents serving as the basis for calculating and paying the relevant taxes are available at its separate subdivision in the Russian Federation.

For purposes of calculating corporate profit tax under this Chapter and personal income tax under Chapter 23 of this Code, a foreign organization may, at its option, voluntarily recognize itself as a tax resident of the Russian Federation either from January 1 of the calendar year in which it submits an application for recognition as a tax resident of the Russian Federation or from the time it submits that application to the tax authority. [As amended by Federal Laws No. 32-FZ of February 15, 2016, and No. 424-FZ of November 27, 2018.]

A foreign organization that has voluntarily recognized itself as a tax resident of the Russian Federation may relinquish its status as a tax resident of the Russian Federation on the basis of an application submitted to the tax authority after the tax authority verifies the grounds for loss of that status. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

Where a foreign organization voluntarily recognizes itself as a tax resident of the Russian Federation and complies with this Code and other regulatory legal acts of the Russian Federation applicable to tax residents of the Russian Federation, that foreign organization is not recognized as a controlled foreign company under Article 25.13 of this Code.

An application by the foreign organization specified in this paragraph for recognition as a tax resident of the Russian Federation, or for relinquishment of tax-resident status in the Russian Federation, is submitted to the tax authority at the location of that organization’s separate subdivision or, if it has several separate subdivisions, to the tax authority at the location of one of them selected by the taxpayer, in the form approved by the federal executive body authorized to exercise control and supervision in the field of taxes and levies. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

The provisions of this paragraph concerning a foreign organization’s voluntary recognition of itself as a tax resident of the Russian Federation, or voluntary relinquishment of tax-resident status in the Russian Federation, do not prevent tax authorities from recognizing that organization as a tax resident of the Russian Federation if the other conditions established by this Article are met, except in respect of foreign organizations specified in paragraph 6 of this Article. [As amended by Federal Laws No. 32-FZ of February 15, 2016, and No. 436-FZ of December 28, 2017.]

9. Recognition of the managing person of a foreign investment fund or other form of collective investment as a tax resident of the Russian Federation, or the fact that the managing person conducts activities in the Russian Federation to manage the assets of that fund or other form of collective investment, does not in itself constitute grounds for recognizing that fund or other form of collective investment as a tax resident of the Russian Federation. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

10. Performance in the Russian Federation by the managing person of a foreign investment fund or unit investment fund, or by persons hired by the managing person or their employees or representatives, of the functions specified in paragraph 3 of this Article in respect of Russian and foreign organizations in whose capital that fund directly or indirectly participates, as well as other activities directly connected with performance of those functions, may not be regarded as executive management of the foreign investment fund or unit investment fund or of foreign organizations in whose capital that fund directly or indirectly participates. [Paragraph added by Federal Law No. 32-FZ of February 15, 2016.]

[Article added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 150-FZ of June 8, 2015.]

Article 246.3. Exemption from Performance of Taxpayer Obligations for an Organization Conducting Activities in the South Kuril, Kuril, or North Kuril Urban District

1. An organization registered in the South Kuril, Kuril, or North Kuril Urban District (hereinafter, the Kuril Islands territory) after January 1, 2022 (hereinafter in this Article, a participant) is entitled, subject to the conditions provided for by this Article, to exemption from performance of taxpayer obligations (hereinafter in this Article, the right to exemption) from the time of state registration through December 31 of the year in which 20 consecutive calendar years expire, but in no event later than December 31, 2046.

A participant exercising the right to exemption must submit written notice that it is exercising that right to the tax authority at the participant’s location no later than 30 calendar days after its state registration, unless this paragraph provides otherwise. An organization implementing a new investment project that meets criteria established by the Government of the Russian Federation and has been approved by the Presidium of the Government Commission on the Socioeconomic Development of the Far East must submit written notice that it is exercising the right to exemption to the tax authority at the organization’s location no later than 30 calendar days after that approval. [As amended by Federal Law No. 386-FZ of October 27, 2025.]

A participant may waive the right to exemption from the first day of a tax period, provided that it gives the tax authority written notice no later than December 31 of the year preceding the year from which the participant waives the right to exemption.

The forms and formats of notices exercising or waiving the right to exemption are approved by the federal executive body authorized to exercise control and supervision in the field of taxes and levies.

A newly established organization may not be a participant if 50 percent or more of the participation interest in it is owned, directly or indirectly, by a person and/or a related party of that person under Article 105.1 of this Code that directly or indirectly owns at least 50 percent of the participation interest in another participant that previously lost the right to exemption under paragraph 3 of this Article, or in another organization registered in the Kuril Islands territory before January 1, 2022. This restriction does not apply to a newly established organization implementing a new investment project that meets criteria established by the Government of the Russian Federation and has been approved by the Presidium of the Government Commission on the Socioeconomic Development of the Far East. Nor may an organization be a participant if it was established through the reorganization of an organization registered in the Kuril Islands territory before January 1, 2022, or was reorganized through the merger into it of an organization registered in the Kuril Islands territory before January 1, 2022. [As amended by Federal Law No. 386-FZ of October 27, 2025.]

2. A participant exercising the right to exemption must simultaneously meet all of the following conditions:

the organization has no separate subdivisions located outside the Kuril Islands territory;

the share of income from passive activities–income specified in Article 309.1(4) of this Code–does not exceed 10 percent of all income taken into account in determining the tax base under Chapter 25 of this Code;

the organization does not conduct intermediary activities or trading activities, except trade in goods of its own production; produce and/or process excisable goods; extract and/or process hydrocarbons; harvest valuable species of crustaceans, except Artemia and shrimp; or act in the interest of another person under mandate, commission, or agency agreements.

The list of intermediary activities specified in the fourth paragraph of this paragraph is approved by the federal executive body performing functions relating to the creation and operation of territories of advanced development in the Far Eastern Federal District and the Arctic Zone of the Russian Federation, in coordination with the federal executive body performing functions relating to the development of state policy and regulatory legal regulation in the field of taxation. [As amended by Federal Law No. 334-FZ of July 14, 2022.]

3. If, during a tax period, any condition provided for by paragraph 2 of this Article is not met, other than the condition provided for by the third paragraph of that paragraph, or if, at the end of the tax period, the condition provided for by that third paragraph is not met, the participant loses the right to exemption from the first day of that tax period. The tax amount or tax advance payment must be reinstated and paid into the budget under the established procedure, together with the corresponding late-payment interest accruing from the day following the tax-payment or advance-payment date established by Article 287 of this Code.

4. After losing the right to exemption under paragraph 3 of this Article or voluntarily waiving the right to exemption, a taxpayer may not again claim the right to exemption on the grounds provided for by this Article.

5. To monitor compliance with the condition provided for by the third paragraph of paragraph 2 of this Article, a participant must submit a calculation of its share of income from passive activities to the tax authority at the participant’s location no later than March 28 of the year following the reporting year. The form and format of that calculation are approved by the federal executive body authorized to exercise control and supervision in the field of taxes and levies.

[Article added by Federal Law No. 50-FZ of March 9, 2022.]

Article 247. Taxable Object

Profit received by a taxpayer is the taxable object for corporate profit tax (hereinafter in this Chapter, tax).

For purposes of this Chapter, profit means:

  1. for Russian organizations that are not members of a consolidated group of taxpayers, income received less expenses incurred, as determined in accordance with this Chapter; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 321-FZ of November 16, 2011.]

  2. for foreign organizations conducting business in the Russian Federation through permanent establishments, income received through those permanent establishments less expenses incurred by those permanent establishments, as determined in accordance with this Chapter; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. for other foreign organizations, income received from sources in the Russian Federation. The income of those taxpayers is determined in accordance with Article 309 of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  4. for organizations that are members of a consolidated group of taxpayers, the portion of the consolidated profit of the members of that consolidated group of taxpayers attributable to the member concerned and calculated in accordance with the procedure established by Article 278.1(1) and Article 288(6) of this Code. [Subparagraph added by Federal Law No. 321-FZ of November 16, 2011.]

Article 248. Procedure for Determining Income; Classification of Income

1. For purposes of this Chapter, income includes:

  1. income from sales of goods, work, services, and property rights (hereinafter, sales income).

For purposes of this Chapter, goods are defined in accordance with Article 38(3) of this Code; [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

  1. non-sales income.

In determining income, amounts of taxes charged by the taxpayer to the purchaser or acquirer of goods, work, services, or property rights in accordance with this Code, as well as the amount of tourist tax, are excluded. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

Income is determined on the basis of primary documents and other documents confirming the income received by the taxpayer, and tax-accounting documents. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

Sales income is determined under the procedure established by Article 249 of this Code, with due regard to this Chapter.

Non-sales income is determined under the procedure established by Article 250 of this Code, with due regard to this Chapter.

2. For purposes of this Chapter, property, work, services, or property rights are considered received free of charge if their receipt does not give rise to an obligation of the recipient to transfer property or property rights to the transferor, perform work for the transferor, or provide services to the transferor.

3. Income received by a taxpayer whose amount is denominated in a foreign currency is accounted for together with income denominated in rubles.

Income received by a taxpayer whose amount is denominated in notional units is accounted for together with income denominated in rubles.

The taxpayer translates that income into rubles according to the income-recognition method selected in its tax-accounting policy under Articles 271 and 273 of this Code.

For purposes of this Chapter, amounts recognized as part of a taxpayer’s income may not be included in its income a second time.

[Paragraph as amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 249. Sales Income

1. For purposes of this Chapter, sales income means revenue from sales of goods, work, and services, whether produced or provided by the taxpayer or previously acquired, and revenue from sales of property rights. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

2. Revenue from sales is determined on the basis of all receipts connected with settlements for goods, work, services, or property rights sold, whether in cash and/or in kind. Depending on the taxpayer’s selected method of recognizing income and expenses, receipts connected with settlements for goods, work, services, or property rights sold are recognized for purposes of this Chapter under Article 271 or Article 273 of this Code. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

When property or property rights are transferred, work is performed, or services are provided in satisfaction of previously arising monetary obligations not connected with the transfer of that property or those property rights, performance of that work, or provision of those services, sales revenue is determined as the amount of the obligation discharged, with due regard to Article 105.3 of this Code. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

3. Special rules for determining sales income for particular categories of taxpayers, or sales income received in special circumstances, are established by this Chapter.

Article 250. Non-Sales Income

For purposes of this Chapter, non-sales income means income not specified in Article 249 of this Code.

A taxpayer’s non-sales income includes, in particular, income:

  1. from equity participation in other organizations, other than income applied toward payment for additional shares or participation interests placed among the organization’s shareholders or members. [As amended by Federal Laws No. 58-FZ of June 6, 2005, and No. 424-FZ of November 27, 2018.]

For purposes of this Chapter, income from equity participation in other organizations paid as dividends also includes income in the form of property or property rights received by a shareholder or member of an organization upon withdrawal from that organization, or upon distribution of the property of a liquidated organization among its shareholders or members, to the extent that the income exceeds the value of the organization’s shares, participation interests, or units actually paid for by the shareholder or member, irrespective of the form of payment, and the value of the shareholder’s or member’s cash contribution to the organization’s property, reduced by the amount of funds specified in Article 251(1)(11.1) of this Code. [Paragraph added by Federal Law No. 424-FZ of November 27, 2018; as amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 368-FZ of November 9, 2020.]

For purposes of this Chapter, income from equity participation in other organizations paid as dividends includes, in particular, income paid by a foreign organization to a Russian organization that is a shareholder or member of that foreign organization when distributing profit remaining after tax, irrespective of the tax treatment of that payment in the foreign state; [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

  1. in the form of a positive or negative exchange-rate difference arising because the exchange rate used to sell or purchase foreign currency differs from the official rate established by the Central Bank of the Russian Federation on the date ownership of the foreign currency passes; special rules for determining banks’ income from these transactions are established by Article 290 of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. in the form of fines, penalty interest, and/or other sanctions for breach of contractual obligations that have been acknowledged by the debtor or are payable by the debtor under a court decision that has entered into legal force, as well as amounts compensating for loss or damage; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. from leasing or subleasing property, including land plots, unless the taxpayer determines that income under the procedure established by Article 249 of this Code; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 268-FZ of December 30, 2006.]

  4. from granting the right to use intellectual-property results and equivalent means of individualization, including rights arising from patents for inventions, utility models, and industrial designs, unless the taxpayer determines that income under the procedure established by Article 249 of this Code; [As amended by Federal Law No. 322-FZ of November 23, 2015.]

  5. in the form of interest received under loan agreements, credit agreements, bank-account agreements, and bank-deposit agreements, as well as on securities and other debt obligations; special rules for determining banks’ interest income are established by Article 290 of this Code;

  6. in the form of reinstated reserves for which the costs of creation were accepted as expenses in accordance with the procedure and subject to the conditions established by Articles 266, 267, 267.2, 267.4, 292, 294, 294.1, 297.3, 300, 324, and 324.1 of this Code; [As amended by Federal Laws No. 268-FZ of September 30, 2013, and No. 301-FZ of November 2, 2013.]

  7. in the form of property, work, services, or property rights received free of charge, except in the cases specified in Article 251 of this Code.

Where property, work, or services are received free of charge, income is measured on the basis of market prices determined with due regard to Article 105.3 of this Code, but at not less than the residual value determined under this Chapter for depreciable property and not less than the cost of production or acquisition for other property, work performed, or services provided. Price information must be documented by the taxpayer receiving the property, work, or services or confirmed by an independent appraisal; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 227-FZ of July 18, 2011.]

  1. in the form of income allocated to the taxpayer from its participation in a simple partnership and accounted for under the procedure provided for by Article 278 of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. in the form of prior-year income identified during the reporting or tax period;

  3. in the form of a positive exchange-rate difference, other than a positive exchange-rate difference arising from the revaluation of advances paid or received.

For purposes of this Chapter, a positive exchange-rate difference means an exchange-rate difference arising from an upward revaluation of property in the form of currency valuables, other than securities denominated in a foreign currency, and claims denominated in a foreign currency, or from a downward revaluation of liabilities denominated in a foreign currency.

This subparagraph applies where the upward or downward revaluation is made because of a change in the official exchange rate of the foreign currency against the Russian ruble established by the Central Bank of the Russian Federation, or a change in the exchange rate of a foreign currency or notional monetary units against the Russian ruble established by law or agreement of the parties, if the value, denominated in that foreign currency or those notional monetary units, of claims or liabilities payable in rubles is determined at the rate established by law or agreement of the parties, respectively;

[Subparagraph as amended by Federal Law No. 81-FZ of April 20, 2014.]

11.1. [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002; repealed by Federal Law No. 81-FZ of April 20, 2014.]

  1. in the form of fixed assets and intangible assets received free of charge by nuclear power plants under international treaties of the Russian Federation or Russian legislation for purposes of improving their safety and used for non-production purposes; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. in the form of the value of materials or other property obtained from dismantling or disassembling fixed assets being retired, except in the cases provided for by Article 251(1)(18) of this Code; [As amended by Federal Law No. 58-FZ of June 6, 2005.]

  3. in the form of property, including funds, work, or services received as part of charitable activities, including charitable aid and donations, earmarked receipts, or targeted financing and used for purposes other than their intended purpose, except for budget funds. The budget legislation of the Russian Federation applies to budget funds used for purposes other than their intended purpose.

At the end of the tax period, taxpayers that received property, including funds, work, or services as part of charitable activities, earmarked receipts, or targeted financing submit to the tax authorities at their place of registration, as part of the tax return, a report on the intended use of the funds received; [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 58-FZ of June 29, 2004, and No. 206-FZ of November 29, 2012.]

[Textual paragraph deleted by Federal Law No. 57-FZ of May 29, 2002.]

  1. in the form of funds intended to establish reserves to ensure the safety, at every stage of their life cycle and development, of especially radiation-hazardous and nuclear-hazardous facilities and operations, where those funds are used for purposes other than their intended purpose by enterprises and organizations comprising such facilities and operations in accordance with Russian legislation on the use of atomic energy; [As amended by Federal Law No. 58-FZ of June 6, 2005.]

  2. in the form of amounts by which the charter or pooled capital or fund of an organization was reduced in the reporting or tax period, if the reduction was made simultaneously with a waiver of repayment to the organization’s shareholders or members of the value of the corresponding portion of their contributions, except in the cases provided for by Article 251(1)(17) of this Code; [As amended by Federal Law No. 58-FZ of June 6, 2005.]

  3. in the form of amounts of contributions previously paid and returned by a non-profit organization, if those contributions were previously accounted for as expenses in forming the tax base;

  4. in the form of accounts payable–obligations to creditors–written off because the limitation period expired or on other grounds, except in the cases provided for by Article 251(1)(21), (21.1), and (21.3) through (21.5) of this Code. This subparagraph does not apply to the write-off by a mortgage agent of accounts payable in the form of obligations to holders of mortgage-covered bonds, or to the write-off by a special-purpose company of accounts payable in the form of obligations to holders of bonds issued by it; [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 105-FZ of August 20, 2004, No. 58-FZ of June 6, 2005, No. 379-FZ of December 21, 2013, No. 105-FZ of April 23, 2018, No. 125-FZ of June 6, 2019, No. 172-FZ of June 8, 2020, and No. 67-FZ of March 26, 2022.]

  5. in the form of income received from transactions involving derivative financial instruments, with due regard to Articles 301 through 305 of this Code; [As amended by Federal Law No. 242-FZ of July 3, 2016.]

  6. in the form of the value of surplus inventories and other property identified during an inventory count; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

  7. in the form of the value of mass-media products and books that are to be replaced upon return or written off on the grounds provided for by Article 264(1)(43) and (44) of this Code. The value of the products specified in this subparagraph is measured under the procedure for measuring finished-goods inventories established by Article 319 of this Code. [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 58-FZ of June 6, 2005.]

  8. in the form of adjustments to the taxpayer’s profit resulting from application of the methods provided for by Articles 105.12 and 105.13 of this Code for determining, for tax purposes, whether the prices applied in transactions conform to market prices or market profitability; [Subparagraph added by Federal Law No. 227-FZ of July 18, 2011.]

  9. in the form of the cash equivalent, returned to a donor or its legal successors, of immovable property and/or securities transferred to replenish the endowment capital of a non-profit organization under the procedure established by Federal Law No. 275-FZ of December 30, 2006, “On the Procedure for Establishing and Using the Endowment Capital of Non-Profit Organizations,” less the following amounts:

the value or residual value at which the immovable property was recorded in the donor’s tax accounts on the date it was transferred to replenish the endowment capital of the non-profit organization under the procedure established by Federal Law No. 275-FZ of December 30, 2006, “On the Procedure for Establishing and Using the Endowment Capital of Non-Profit Organizations”–when the cash equivalent of immovable property is returned;

the value at which the securities were recorded in the donor’s tax accounts on the date they were transferred to replenish the endowment capital of the non-profit organization under the procedure established by Federal Law No. 275-FZ of December 30, 2006, “On the Procedure for Establishing and Using the Endowment Capital of Non-Profit Organizations”–when the cash equivalent of securities is returned;

[Subparagraph added by Federal Law No. 328-FZ of November 21, 2011.]

  1. in the form of the difference between the amount of tax deductions from excise tax calculated upon the transactions specified in Article 182(1)(21), (23) through (34), and (38) through (40) of this Code and those excise-tax amounts, as well as in the form of the tax deductions established by Article 200(27.3) and (27.4) of this Code; [Subparagraph added by Federal Law No. 366-FZ of November 24, 2014; as amended by Federal Laws No. 323-FZ of November 23, 2015, No. 335-FZ of November 27, 2017, No. 301-FZ of August 3, 2018, No. 255-FZ of July 30, 2019, No. 321-FZ of October 15, 2020, No. 323-FZ of July 14, 2022, No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

  2. in the form of profit of a controlled foreign company determined in accordance with this Code–for organizations recognized under this Code as controlling persons of that foreign company; [Subparagraph added by Federal Law No. 376-FZ of November 24, 2014.]

  3. in the form of funds receivable by a taxpayer that holds digital financial assets and/or digital rights comprising both digital financial assets and utilitarian digital rights, under obligations provided for by the decision to issue those digital financial assets and/or digital rights, other than obligations involving redemption of those digital financial assets and/or digital rights from the taxpayer; [Subparagraph added by Federal Law No. 324-FZ of July 14, 2022.]

  4. in the form of value-added-tax amounts claimed as a deduction under Chapter 21 of this Code as a result of redemption of a digital right comprising both a digital financial asset and a utilitarian digital right, where the taxpayer acquired that digital right from a person other than the person that issued it, except for value-added tax paid under the procedure provided for by the fourth paragraph of Article 168(1) of this Code; [Subparagraph added by Federal Law No. 324-FZ of July 14, 2022; as amended by Federal Law No. 389-FZ of July 31, 2023.]

  5. in the form of an amount calculated as the total expenses determined under the second paragraph of Article 265(1)(19.10) of this Code, divided by 60 and rounded upward to the nearest whole ruble. If the taxpayer exercises the right provided for by the ninth paragraph of Article 343(9) of this Code, income for that month is determined as the difference between the total expenses determined under the second paragraph of Article 265(1)(19.10) of this Code and the cumulative total income recognized before the current month under the first paragraph of this subparagraph. The cumulative total income recognized under this subparagraph for the period from January 1, 2025, through December 31, 2029, inclusive, may not exceed the total expenses determined under the second paragraph of Article 265(1)(19.10) of this Code; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

28.1. in the form of an amount calculated as the total expenses determined under the second paragraph of Article 265(1)(19.10-1) of this Code, divided by 72 and rounded upward to the nearest whole ruble.

If the taxpayer exercises the right provided for by the thirteenth paragraph of Article 343(17) of this Code, income for that month is determined as the difference between the total expenses determined under the second paragraph of Article 265(1)(19.10-1) of this Code and the cumulative total income recognized before the current month under the first paragraph of this subparagraph. The cumulative total income recognized under this subparagraph for the period from April 1, 2029, through March 31, 2035, inclusive, may not exceed the total expenses determined under the second paragraph of Article 265(1)(19.10-1) of this Code;

[Subparagraph added by Federal Law No. 36-FZ of February 23, 2023.]

  1. equal to the amount of costs stated in the notice specified in Article 25.18 of this Code and previously included in expenses when determining the tax base under this Chapter; [Subparagraph added by Federal Law No. 225-FZ of June 28, 2022.]

  2. in the form of the revenue share of extracted minerals, or funds or other property received from the sale of extracted minerals and attributable to their revenue share, receivable upon their allocation under a service risk agreement or a financing management agreement; [Subparagraph added by Federal Law No. 22-FZ of February 17, 2023.]

  3. received upon conclusion of a service risk agreement or a financing management agreement, where receipt is a condition for conclusion of those agreements; [Subparagraph added by Federal Law No. 22-FZ of February 17, 2023.]

  4. in the form of digital currency received from digital-currency mining. [Subparagraph added by Federal Law No. 418-FZ of November 29, 2024.]

If the value of the immovable property or securities specified in item 23 of the second part of this Article exceeds the cash equivalent of that property returned to the donor or its legal successors, the difference between those amounts is recognized as a loss and taken into account for tax purposes under Articles 268 and 280 of this Code. [Part added by Federal Law No. 328-FZ of November 21, 2011.]

Article 251. Income Not Taken into Account in Determining the Tax Base

1. The following income is not taken into account in determining the tax base:

  1. in the form of property, property rights, work, or services received from other persons as an advance payment for goods, work, or services by taxpayers determining income and expenses under the accrual method;

  2. in the form of property or property rights received as a pledge, earnest-money deposit, or security payment securing obligations; [As amended by Federal Law No. 96-FZ of April 16, 2022.]

  3. in the form of property, property rights, or non-property rights having a monetary value, received as contributions to the charter or pooled capital or fund of an organization, including income in the form of the amount by which the placement price of shares or participation interests exceeds their nominal value or initial amount;

3.1. in the form of value-added-tax amounts deductible by the receiving organization under Chapter 21 of this Code when property, intangible assets, or property rights are transferred as contributions to the charter or pooled capital of business companies or partnerships, or as unit contributions to the mutual funds of cooperatives; [Subparagraph added by Federal Law No. 216-FZ of July 24, 2007.]

3.2. in the form of a property contribution by the Russian Federation, or a property contribution by the Central Bank of the Russian Federation, to the property of a state corporation, state company, or fund established by the Russian Federation under a federal law where no charter capital is to be formed; [Subparagraph added by Federal Law No. 36-FZ of March 14, 2009; as amended by Federal Laws No. 316-FZ of December 17, 2009, and No. 78-FZ of April 20, 2014.]

3.3. in the form of subsidies received from the federal budget by a state corporation established by the Russian Federation under a federal law where no charter capital is to be formed, in an amount equal to the funds transferred by that state corporation into the ownership of the Russian Federation in 2009; [Subparagraph added by Federal Law No. 316-FZ of December 17, 2009.]

3.4. in the form of dividends, or a portion of the distributed profit of a business company or partnership, unclaimed by its members and reinstated as part of the retained earnings of that business company or partnership; [Subparagraph added by Federal Law No. 409-FZ of December 28, 2010; as amended by Federal Law No. 286-FZ of September 30, 2017.]

3.5. in the form of property, other than subsidies, received under the procedure established by the Government of the Russian Federation by a joint-stock company designated by the Government of the Russian Federation to perform functions for managing territories of advanced development, or by a subsidiary business company established with the participation of that joint-stock company, where particular functions of the management company are transferred to the subsidiary under Article 11 of Federal Law No. 473-FZ of December 29, 2014, “On Territories of Advanced Development in the Russian Federation”; [Subparagraph added by Federal Law No. 56-FZ of April 3, 2017; as amended by Federal Law No. 259-FZ of August 8, 2024.]

3.6. in the form of property rights to intellectual-property results identified during an inventory count of property and property rights conducted by the taxpayer; [Subparagraph added by Federal Law No. 166-FZ of July 18, 2017.]

3.7. in the form of property, property rights, or non-property rights in the amount of their monetary value, received as a contribution to the property of a business company or partnership under the procedure established by the civil legislation of the Russian Federation, other than the funds specified in Article 264(1)(48.14) of this Code; [Subparagraph added by Federal Law No. 286-FZ of September 30, 2017; as amended by Federal Law No. 259-FZ of August 8, 2024.]

3.8. in the form of rights to intellectual-property results created under commission from the Advanced Research Foundation and transferred free of charge to the persons specified in Article 9(2)(1) of Federal Law No. 174-FZ of October 16, 2012, “On the Advanced Research Foundation”; [Subparagraph added by Federal Law No. 344-FZ of November 27, 2017.]

  1. in the form of property or property rights received by a member of an organization, its legal successor, or its heir, within the amount of its contribution upon a reduction of the charter or pooled capital or fund, withdrawal from the organization, or distribution among members of the property of the liquidated organization; [As amended by Federal Law No. 325-FZ of September 29, 2019.]

  2. in the form of property, property rights, and/or non-property rights having a monetary value, received within the amount of a contribution by a party to a simple partnership agreement or joint-activity agreement, or its legal successor, when its share is separated from property jointly owned by the parties to the agreement or that property is divided; [As amended by Federal Law No. 58-FZ of June 6, 2005.]

  3. in the form of funds and other property received as gratuitous aid or assistance under the procedure established by the Federal Law “On Gratuitous Aid or Assistance of the Russian Federation and on Amendments and Additions to Certain Legislative Acts of the Russian Federation on Taxes and on the Establishment of Relief from Payments to State Extra-Budgetary Funds in Connection with Gratuitous Aid or Assistance of the Russian Federation”;

  4. in the form of fixed assets and intangible assets received free of charge by nuclear power plants under international treaties of the Russian Federation, or under Russian legislation, for purposes of improving their safety and used for production purposes;

  5. in the form of property received by state and municipal institutions by decision of executive authorities at any level; [As amended by Federal Law No. 175-FZ of November 3, 2006.]

  6. in the form of property, including funds, received by a commission agent, agent, and/or other attorney in connection with performance of obligations under a commission agreement, agency agreement, or another similar agreement, as well as reimbursement of costs incurred by the commission agent, agent, and/or other attorney on behalf of the principal, if those costs are not includable in the expenses of the commission agent, agent, and/or other attorney under the terms of the agreements concluded. That income does not include commission, agency, or other similar remuneration;

9.1. [Subparagraph added by Federal Law No. 325-FZ of September 29, 2019; repealed by Federal Law No. 425-FZ of November 28, 2025.]

  1. in the form of funds or other property received under debt obligations, including credit or loan agreements and funded-participation agreements for a credit or loan, or other similar funds or property irrespective of the form in which the borrowing is documented, including securities under debt obligations, as well as funds or other property received in repayment of those debt obligations; [As amended by Federal Law No. 323-FZ of July 14, 2022.]

10.1. in the form of funds received by a managing partner under a financing management agreement for purposes of carrying on activities as operator under a service risk agreement, as well as funds received by a party to a financing management agreement from the managing partner in the amount of the value of the compensation share of extracted minerals due to that party under the agreement; [Subparagraph added by Federal Law No. 22-FZ of February 17, 2023.]

  1. in the form of property, other than the funds specified in Article 264(1)(48.14) of this Code, or property rights received free of charge by a Russian organization: [As amended by Federal Law No. 259-FZ of August 8, 2024.]

from an organization, where the organization transferring the property or property rights participates directly and/or indirectly in the charter or pooled capital or fund of the organization receiving the property or property rights and that participation interest, determined under Article 105.2 of this Code, is at least 50 percent;

from an organization, where the organization receiving the property or property rights participates directly and/or indirectly in the charter or pooled capital or fund of the organization transferring the property or property rights and that participation interest, determined under Article 105.2 of this Code, is at least 50 percent. If the transferring organization is a foreign organization, the income specified in this subparagraph is not taken into account in determining the tax base only if the state of the transferring organization’s permanent location, and the states of the organizations or structures without legal personality through which the receiving organization participates indirectly in the transferring organization, are not included in the list, approved by the Ministry of Finance of the Russian Federation, of states and territories that provide preferential tax treatment and/or do not require disclosure and provision of information in financial transactions–offshore zones–unless tax and levy legislation provides otherwise. This paragraph does not apply to a personal fund receiving the property or property rights; [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 595-FZ of December 19, 2023.]

from an individual, where that individual participates directly and/or indirectly in the organization and that participation interest in the organization’s charter or pooled capital or fund, determined under Article 105.2 of this Code, is at least 50 percent;

from an organization holding one or more licenses to use the subsoil blocks specified in Article 343.5(2) of this Code, as compensation for costs incurred by the taxpayer to create the fixed assets specified in Article 343.5(6) of this Code.

The property or property rights received are not recognized as income for tax purposes only if, during one year after their receipt, that property or those property rights, other than funds, are not transferred to third parties. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

Income in the form of property or property rights received free of charge is taken into account in determining the tax base irrespective of the conditions of this subparagraph if, on the date on which that income is received, the receiving party is an organization that had foreign-agent status on that date, or persons having foreign-agent status on that date participate directly and/or indirectly in its charter capital and their aggregate participation interest on that date is at least 10 percent; [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Subparagraph as amended by Federal Law No. 374-FZ of November 23, 2020.]

11.1. in the form of funds received free of charge by an organization from a business company or partnership of which that organization is a shareholder or member, within the amount of its cash contribution or contributions to property previously received by the business company or partnership from that organization.

The business company or partnership and the organization specified in the first paragraph of this subparagraph, and their legal successors, must retain documents confirming the amount of the relevant contributions to property and the amounts of funds received free of charge;

[Subparagraph added by Federal Law No. 424-FZ of November 27, 2018.]

11.2. in the form of the results of work performed by third-party organizations to relocate or reconstruct fixed assets owned by the taxpayer under ownership, economic-management, or operational-management rights in connection with the construction or reconstruction of another capital-construction facility or facilities, or linear facilities owned by the state or a municipality, financed wholly or partly from the budgets of the budget system of the Russian Federation; [Subparagraph added by Federal Law No. 424-FZ of November 27, 2018; as amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 389-FZ of July 31, 2023.]

11.3. [Subparagraph added by Federal Law No. 172-FZ of June 8, 2020; repealed by Federal Law No. 425-FZ of November 28, 2025.]

11.4. [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022; repealed by Federal Law No. 425-FZ of November 28, 2025.]

11.5. in the form of the value of shares or participation interests in the charter capital of an economically significant organization owned by the foreign holding company specified in Article 3 of Federal Law No. 470-FZ of August 4, 2023, “On Special Rules for Regulating Corporate Relations in Business Companies That Are Economically Significant Organizations,” and received by the economically significant organization under the procedure established by that Federal Law; or in the form of the value of a right to enter into direct ownership of those shares or participation interests in the charter capital that a taxpayer receives, including in part, free of charge under Article 7(6) of that Federal Law from a person against which, as of the date that right is transferred, foreign states, economic, political, military, or other associations of states, international financial or other organizations have imposed prohibitive, restrictive, and/or other similar measures introduced in 2022 or 2023 and consisting of prohibitions and/or restrictions on settlements and/or financial transactions or on transactions involving the disposition of securities, participation interests in charter capital, funds, or other property; as well as in the form of the value of shares or participation interests in the charter capital of the economically significant organization received in connection with receipt of the right specified in this subparagraph; [Subparagraph added by Federal Law No. 595-FZ of December 19, 2023; as amended by Federal Law No. 362-FZ of October 29, 2024.]

11.6. in the form of the value of shares or participation interests in the charter capital of an organization established through judicial proceedings, received, including in part, by a taxpayer that indirectly owns shares or participation interests in the charter capital of an economically significant organization owned by a foreign holding company, under Article 11(2) of Federal Law No. 470-FZ of August 4, 2023, “On Special Rules for Regulating Corporate Relations in Business Companies That Are Economically Significant Organizations.” [Subparagraph added by Federal Law No. 595-FZ of December 19, 2023; as amended by Federal Law No. 362-FZ of October 29, 2024.]

11.7. in the form of property, other than funds, work, or services received free of charge by a military unit or organization of the Armed Forces of the Russian Federation, the National Guard Troops of the Russian Federation, or the federal security service bodies that is a treasury-funded institution, provided that the property, work, or services are received for use by that military unit or organization in the special military operation; [Subparagraph added by Federal Law No. 227-FZ of July 23, 2025.]

  1. in the form of interest received from a budget or extra-budgetary fund under Articles 78, 79, 176, 176.1, and 203 of this Code; [As amended by Federal Law No. 318-FZ of December 17, 2009.]

  2. in the form of guarantee contributions to special funds established under Russian legislation to reduce the risk that obligations under transactions will not be performed, received in the course of clearing activities or activities organizing trading on the securities market;

13.1. in the form of contributions to compensation funds established under Russian legislation to compensate for losses caused by the insolvency or bankruptcy of forex dealers; [Subparagraph added by Federal Law No. 460-FZ of December 29, 2014.]

13.2. in the form of clearing participation certificates received from the clearing organization that issued them, as well as property received from a clearing organization upon redemption of clearing participation certificates belonging to the taxpayer under Federal Law No. 7-FZ of February 7, 2011, “On Clearing and Clearing Activities”; [Subparagraph added by Federal Law No. 326-FZ of November 28, 2015.]

  1. in the form of property received by a taxpayer as targeted financing. Taxpayers receiving targeted-financing funds must maintain separate records of income and expenses received or incurred within the targeted financing. If a taxpayer receiving targeted-financing funds does not maintain those records, the funds are treated as taxable from the date on which they are received. [As amended by Federal Law No. 284-FZ of November 29, 2007.]

Targeted-financing funds include property received by the taxpayer and used for the purpose designated by the organization or individual that is the source of the targeted financing or by federal laws: [As amended by Federal Law No. 178-FZ of December 23, 2003.]

in the form of limits on budget obligations or budget allocations communicated to treasury-funded institutions under the established procedure, as well as subsidies granted to budgetary institutions and autonomous institutions; [As amended by Federal Law No. 83-FZ of May 8, 2010.]

in the form of limits on budget obligations or budget allocations communicated, before July 1, 2012, under the established procedure to budgetary institutions that receive budget funds; [Paragraph added by Federal Law No. 239-FZ of July 18, 2011.]

in the form of budget funds allocated, under the Federal Law “On the Fund for Assistance in Reforming the Housing and Utilities Sector,” as co-financing for capital repairs of apartment buildings to homeowners’ associations; housing, housing-construction, or other specialized consumer cooperatives; or management organizations selected by the owners of premises in apartment buildings that manage those apartment buildings; [Paragraph added by Federal Law No. 323-FZ of December 30, 2008.]

in the form of budget funds allocated under the Housing Code of the Russian Federation as co-financing for capital repairs of common property in apartment buildings to homeowners’ associations; housing, housing-construction, or other specialized consumer cooperatives established and managing apartment buildings under the Housing Code of the Russian Federation; management organizations; and, where apartment buildings are managed directly by the owners of premises in those buildings, management organizations providing services and/or performing work to maintain and repair the common property in those buildings; [Paragraph added by Federal Law No. 271-FZ of December 25, 2012.]

in the form of grants received. For purposes of this Chapter, funds or other property are recognized as grants if their transfer and receipt meet the following conditions:

the grants are provided free of charge and without an obligation of repayment by Russian individuals and non-profit organizations, and by foreign and international organizations and associations included in a list approved by the Government of the Russian Federation, to carry out specific programs in education, art, culture, science, physical culture and sports other than professional sports, health protection, environmental protection, protection of human and civil rights and freedoms provided for by Russian legislation, and social services for low-income and socially vulnerable categories of citizens; by innovative-development institutions and other organizations supporting state programs and projects from subsidies granted by federal executive bodies authorized by the Government of the Russian Federation to implement those state programs and projects; and, in the case of grants of the President of the Russian Federation, to carry out activities, programs, or projects specified by acts of the President of the Russian Federation; [As amended by Federal Laws No. 235-FZ of July 18, 2011, No. 98-FZ of April 23, 2018, No. 374-FZ of November 23, 2020, and No. 123-FZ of May 29, 2024.]

[Textual paragraph repealed by Federal Law No. 58-FZ of June 6, 2005.]

the grants are provided on conditions determined by the grantor, with a mandatory report to the grantor on the grant’s intended use;

in the form of investments received through investment competitions or bidding under the procedure established by Russian legislation;

in the form of investments received from foreign investors to finance capital investments for production purposes, provided that they are used within one calendar year after receipt;

in the form of participants’ and/or investors’ funds accumulated in the accounts of a developer organization, including funds transferred to the developer organization from escrow accounts, where other facilities whose construction is provided for in connection with performance of an agreement for participation in shared construction have not been commissioned; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

in the form of funds received by a mutual insurance society from organizations that are members of that society;

in the form of funds received from funds supporting scientific, scientific-and-technological, and innovation activities established under Federal Law No. 127-FZ of August 23, 1996, “On Science and State Scientific and Technological Policy,” to carry out specific scientific and scientific-and-technological programs and projects and innovation projects; [As amended by Federal Law No. 249-FZ of July 20, 2011.]

in the form of funds received for establishing funds supporting scientific, scientific-and-technological, and innovation activities under Federal Law No. 127-FZ of August 23, 1996, “On Science and State Scientific and Technological Policy”; [Paragraph added by Federal Law No. 117-FZ of July 7, 2003; as amended by Federal Law No. 249-FZ of July 20, 2011.]

in the form of funds received, from reserves intended to ensure safety at all stages of their life cycle and development, by enterprises and organizations comprising especially radiation-hazardous and nuclear-hazardous facilities and operations, in accordance with Russian legislation on the use of atomic energy. Those funds are included in non-sales income if the recipient actually uses them for purposes other than their intended purpose or fails to use them for their intended purpose within one year after the end of the tax period in which they were received;

[Textual paragraph repealed by Federal Law No. 17-FZ of February 21, 2014.]

in the form of insurance contributions made by banks to the deposit-insurance fund under the federal law on insurance of individuals’ deposits in banks of the Russian Federation; [Paragraph added by Federal Law No. 178-FZ of December 23, 2003.]

in the form of funds received, from insurance organizations providing compulsory medical insurance to insured persons, by medical organizations conducting medical activities within the compulsory-medical-insurance system for medical services provided to those insured persons; [Paragraph added by Federal Law No. 204-FZ of December 29, 2004.]

in the form of earmarked funds received, under an agreement for financial support of compulsory medical insurance, by medical insurance organizations participating in compulsory medical insurance from a territorial compulsory-medical-insurance fund; [Paragraph added by Federal Law No. 313-FZ of November 29, 2010.]

in the form of funds of owners of premises in apartment buildings received to finance repairs and capital repairs of common property in apartment buildings in the accounts of homeowners’ associations; housing, housing-construction, and other specialized consumer cooperatives; management organizations managing apartment buildings; and specialized non-profit organizations established under the Housing Code of the Russian Federation to ensure that capital repairs of common property in apartment buildings are carried out; [Paragraph added by Federal Law No. 320-FZ of November 16, 2011; as amended by Federal Law No. 271-FZ of December 25, 2012.]

in the form of interest accrued for the use of funds held in a special account or accounts of specialized non-profit organizations that ensure capital repairs of common property in apartment buildings and in which capital-repair funds are accumulated, as well as income those specialized non-profit organizations receive from investing the funds for capital repairs of common property in apartment buildings; [Paragraph added by Federal Law No. 137-FZ of June 6, 2019.]

in the form of initial and guarantee contributions of non-governmental pension funds and guarantee contributions of the Pension and Social Insurance Fund of the Russian Federation paid into the pension-savings guarantee fund under Federal Law No. 422-FZ of December 28, 2013, “On Guaranteeing the Rights of Insured Persons in the Compulsory Pension Insurance System in the Formation and Investment of Pension Savings and the Establishment and Making of Payments from Pension Savings,” or into the pension-reserves guarantee fund under Article 20 of Federal Law No. 555-FZ of December 28, 2022, “On Guaranteeing the Rights of Participants in Non-Governmental Pension Funds in Non-Governmental Pension Provision and the Formation of Long-Term Savings”; [Paragraph added by Federal Law No. 167-FZ of June 23, 2014; as amended by Federal Laws No. 239-FZ of July 14, 2022, and No. 58-FZ of March 23, 2024.]

in the form of compensation received by non-governmental pension funds and the Pension and Social Insurance Fund of the Russian Federation under Federal Law No. 422-FZ of December 28, 2013, “On Guaranteeing the Rights of Insured Persons in the Compulsory Pension Insurance System in the Formation and Investment of Pension Savings and the Establishment and Making of Payments from Pension Savings,” or under Article 12 of Federal Law No. 555-FZ of December 28, 2022, “On Guaranteeing the Rights of Participants in Non-Governmental Pension Funds in Non-Governmental Pension Provision and the Formation of Long-Term Savings”; [Paragraph added by Federal Law No. 167-FZ of June 23, 2014; as amended by Federal Laws No. 239-FZ of July 14, 2022, and No. 58-FZ of March 23, 2024.]

in the form of mandatory remittances or contributions of developers to the compensation fund established under Federal Law No. 218-FZ of July 29, 2017, “On the Public-Law Company ‘Territorial Development Fund’ and on Amendments to Certain Legislative Acts of the Russian Federation”; [Paragraph added by Federal Law No. 342-FZ of November 27, 2017; as amended by Federal Law No. 211-FZ of June 28, 2022.]

in the form of subsidies received as reimbursement of the expenses specified in Article 270 of this Code, other than the expenses specified in Article 270(5); [Paragraph added by Federal Law No. 424-FZ of November 27, 2018.]

in the form of payments made by owners and other right holders of garden or vegetable-garden land plots that are not members of an association for the acquisition, creation, and maintenance of common-use property; for current and capital repairs of capital-construction facilities that form part of common-use property and are located within the garden or vegetable-garden territory; and for the association’s services and work in managing that property, under the procedure established for payment of contributions by association members by Federal Law No. 217-FZ of July 29, 2017, “On Gardening and Vegetable Gardening by Citizens for Their Own Needs and on Amendments to Certain Legislative Acts of the Russian Federation”; [Paragraph added by Federal Law No. 321-FZ of September 29, 2019.]

in the form of income from investment of temporarily surplus funds under the procedure provided for by Federal Law No. 218-FZ of July 29, 2017, “On the Public-Law Company ‘Territorial Development Fund’ and on Amendments to Certain Legislative Acts of the Russian Federation,” received by a unitary non-profit organization established by the Russian Federation to exercise public-law functions and powers under that Federal Law; [Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

in the form of a levy for construction and/or reconstruction of air-transport infrastructure facilities, received under the procedure provided for by Article 64.1 of the Air Code of the Russian Federation by an organization subordinate to the federal executive body performing functions relating to public services and management of state property in civil aviation. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

For purposes of this Chapter, funds of participants in shared construction placed in escrow accounts under Federal Law No. 214-FZ of December 30, 2004, “On Participation in Shared Construction of Apartment Buildings and Other Immovable Property and on Amendments to Certain Legislative Acts of the Russian Federation,” are also treated as targeted-financing funds. Expenses of the developer organization that are subsequently to be reimbursed from those funds are accounted for separately as incurred within the targeted financing. For purposes of this Chapter, those funds are considered used for their intended purpose when they reimburse the developer’s expenses connected with construction or creation of the apartment buildings and/or other immovable property provided for by the agreement for participation in shared construction; [Paragraph added by Federal Law No. 368-FZ of November 9, 2020.]

  1. in the form of the value of additional shares received by a shareholder organization and distributed among shareholders by decision of the general meeting in proportion to the number of shares they own, or the difference between the nominal value of new shares or participation interests received in place of the original shares or participation interests and the nominal value of the shareholder’s or member’s original shares or participation interests, where shares or participation interests are distributed among shareholders upon an increase in the charter capital of a joint-stock company or limited liability company without changing the shareholder’s or member’s participation interest in that company; [As amended by Federal Law No. 325-FZ of September 29, 2019.]

15.1. in the form of the amount by which the value of property, including funds, and/or property rights received upon repayment or partial repayment of the nominal value of shares in connection with a reduction in the charter capital of a foreign organization, determined at the official exchange rate of the Central Bank of the Russian Federation in effect on the date of repayment, exceeds the acquisition price of the corresponding shares according to the taxpayer’s tax-accounting records, provided that for a continuous period of at least 365 calendar days the taxpayer has owned at least a 50-percent contribution or participation interest in the charter or pooled capital or fund of that foreign organization.

This provision applies to income received in 2024 and 2025 by a taxpayer that, on the date of the relevant repayment of the nominal value of shares, is subject to prohibitive, restrictive, and/or similar measures introduced from 2022 onward by foreign states, economic, political, military, or other associations of states, or international financial or other organizations and consisting of prohibitions and/or restrictions on settlements and/or financial transactions, or on transactions involving debt financing and/or the acquisition or disposal of securities or participation interests in charter capital;

[Subparagraph added by Federal Law No. 539-FZ of November 27, 2023.]

  1. in the form of a positive difference arising from revaluation of precious stones when the price lists of estimated prices for precious stones are changed under the established procedure;

  2. in the form of amounts by which the charter or pooled capital of an organization was reduced in the reporting or tax period in accordance with the requirements of Russian legislation or because, at the end of the reporting year, the amount of charter capital exceeded the value of the company’s net assets; [As amended by Federal Law No. 305-FZ of July 2, 2021.]

  3. in the form of the value of materials and other property obtained when facilities being retired and destroyed under Article 5 of the Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on Their Destruction and Part V of the Verification Annex to that Convention are dismantled or disassembled;

  4. in the form of the value of land-improvement and other agricultural facilities, including on-farm water pipelines and gas and electric networks, constructed with funds from budgets at all levels and received by agricultural producers;

  5. in the form of property and/or property rights received by organizations of the state reserve of special radioactive raw materials and fissile materials of the Russian Federation from transactions involving the assets of those state reserves and applied toward restoring and maintaining those reserves;

  6. in the form of the taxpayer’s accounts payable for taxes and levies, late-payment interest, and fines owed to budgets at different levels, and for contributions, late-payment interest, and fines owed to the budgets of state extra-budgetary funds, that are written off and/or otherwise reduced under Russian legislation or by decision of the Government of the Russian Federation; [As amended by Federal Law No. 216-FZ of July 24, 2007.]

21.1. in the form of terminated obligations of a bank under subordinated credit, deposit, loan, or bond-loan agreements on the grounds provided for by Article 25.1 of the Federal Law “On Banks and Banking Activities,” when measures to prevent the bank’s bankruptcy are implemented with the participation of the Central Bank of the Russian Federation or the state corporation Deposit Insurance Agency; [Subparagraph added by Federal Law No. 105-FZ of April 23, 2018.]

21.2. in the form of property, including funds, received by a bank from the sale to the Central Bank of the Russian Federation of the federal loan bonds specified in Article 3(6) of Federal Law No. 451-FZ of December 29, 2014, “On Amendments to Article 11 of the Federal Law ‘On Insurance of Individuals’ Deposits in Banks of the Russian Federation’ and Article 46 of the Federal Law ‘On the Central Bank of the Russian Federation (Bank of Russia)’”; [Subparagraph added by Federal Law No. 105-FZ of April 23, 2018.]

21.3. in the form of terminated obligations of a taxpayer specified by an act of the Government of the Russian Federation adopted under Article 5(3) of Federal Law No. 263-FZ of July 29, 2018, “On Amendments to Certain Legislative Acts of the Russian Federation”; [Subparagraph added by Federal Law No. 125-FZ of June 6, 2019.]

21.4. in the form of amounts of terminated obligations to pay principal and/or accrued interest under a credit agreement concluded by the taxpayer, if the following conditions are met:

the credit was granted to the taxpayer between January 1 and December 31, 2020, to resume operations or for urgent needs to support and preserve employment;

an interest-rate subsidy is or was granted to the credit institution in respect of the credit agreement under the procedure established by the Government of the Russian Federation.

The credit institution provides the taxpayer with information on the granting of an interest-rate subsidy in respect of the credit under a procedure agreed between the credit institution and the taxpayer;

[Subparagraph added by Federal Law No. 172-FZ of June 8, 2020.]

21.5. in the form of amounts of the following obligations terminated in 2022 or 2023:

under a loan or credit agreement under which the lender or creditor was a foreign organization or foreign citizen as of March 1, 2022, where a decision to forgive the debt is made by that foreign organization or foreign citizen, or by a foreign organization, foreign citizen, Russian organization, or individual that acquired the claim under that loan or credit agreement by December 31, 2023, including interest recognized as non-sales expenses;

under an agreement for the sale and purchase of shares or participation interests in Russian organizations concluded after March 1, 2022, under which the seller is a foreign organization or foreign citizen, where a decision to forgive the debt is made by that foreign organization or foreign citizen, or by a foreign organization, foreign citizen, Russian organization, or individual that acquired the claim under that sale-and-purchase agreement by December 31, 2023;

to pay for a claim under obligations arising from the agreements specified in the second and third paragraphs of this subparagraph, acquired by the taxpayer under an assignment-of-claim agreement, where the foreign organization or foreign citizen that concluded the assignment agreement decides to forgive that obligation;

connected with payment to a foreign member of a limited liability company of the actual value of its participation interest upon withdrawal from the company in 2022 or 2023, or following its judicial expulsion from the company in 2022 or 2023;

[Subparagraph added by Federal Law No. 67-FZ of March 26, 2022; as amended by Federal Law No. 389-FZ of July 31, 2023.]

21.6. in the form of amounts of a creditor’s obligations to an external participant under a funded-participation agreement for a credit or loan that are terminated because the borrower’s obligations to that creditor, and the obligations of persons that secured performance of the borrower’s obligations, are terminated; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

21.7. in the form of amounts of the following obligations terminated in 2024 or 2025:

under an agreement for the sale and purchase of shares or participation interests in Russian organizations under which the seller is a foreign organization or foreign citizen, where a decision to forgive the debt is made by that foreign organization or foreign citizen, or by a foreign organization, foreign citizen, Russian organization, or individual that acquired the claim under that sale-and-purchase agreement by December 31, 2025;

connected with payment to a foreign member of a limited liability company of the actual value of its participation interest upon withdrawal from the company in 2022 through 2025, or following its judicial expulsion from the company in 2022 through 2025;

[Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

  1. in the form of property received free of charge by state and municipal educational institutions to conduct their principal activities, as well as property received free of charge by non-profit organizations conducting educational activities for purposes of those educational activities; [As amended by Federal Law No. 346-FZ of November 27, 2017.]

  2. in the form of fixed assets received by organizations belonging to the structure of the All-Russian Public-State Organization “Volunteer Society for Cooperation with the Army, Aviation, and Navy of Russia” (DOSAAF Russia), when transferred between two or more organizations belonging to the DOSAAF Russia structure, and used to train citizens in military occupational specialties, provide military-patriotic education to young people, and develop aviation, technical, and military-applied sports in accordance with Russian legislation; [As amended by Federal Law No. 397-FZ of December 28, 2010.]

  3. in the form of a positive difference obtained upon revaluation of securities at market value;

  4. in the form of reinstated reserves for impairment of securities, other than reserves for which creation expenses previously reduced the tax base under Article 300 of this Code;

  5. in the form of property, other than funds, and/or property rights received free of charge by unitary enterprises from the owner of the enterprise’s property or a body authorized by that owner. Funds received are recognized as income under the same procedure as subsidies under Article 271(4.1) of this Code; [As amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 389-FZ of July 31, 2023.]

  6. in the form of property, including funds, and/or property rights received by a religious organization in connection with religious rites and ceremonies or from the sale of religious literature and articles for religious use; [As amended by Federal Law No. 117-FZ of July 7, 2003.]

  7. in the form of amounts received by universal-service operators from the universal-service reserve under Russian communications legislation; [Subparagraph added by Federal Law No. 117-FZ of July 7, 2003.]

  8. in the form of property, including funds, and/or property rights received by a mortgage agent or special-purpose company in connection with its charter activities; [Subparagraph added by Federal Law No. 105-FZ of August 20, 2004; as amended by Federal Law No. 379-FZ of December 21, 2013.]

  9. [Subparagraph added by Federal Law No. 204-FZ of December 29, 2004; repealed by Federal Law No. 313-FZ of November 29, 2010.]

  10. in the form of income from investment of pension savings established under Russian legislation and received by organizations acting as insurers for compulsory pension insurance; [Subparagraph added by Federal Law No. 204-FZ of December 29, 2004; as amended by Federal Law No. 359-FZ of November 30, 2011.]

  11. in the form of capital investments made by a lessee as inseparable improvements to leased property, as well as capital investments made by a borrower for use as inseparable improvements to fixed assets provided under an agreement for use free of charge; [Subparagraph added by Federal Law No. 58-FZ of June 6, 2005; as amended by Federal Law No. 224-FZ of November 26, 2008.]

  12. income of shipowners received from operation and/or sale of vessels registered in the Russian Open Register of Ships by persons granted special-administrative-region participant status under Federal Law No. 291-FZ of August 3, 2018, “On Special Administrative Regions in the Kaliningrad Region and Primorsky Territory,” or registered in the Russian International Register of Ships. For purposes of this Chapter, operation of vessels registered in the Russian Open Register of Ships by persons granted special-administrative-region participant status under Federal Law No. 291-FZ of August 3, 2018, “On Special Administrative Regions in the Kaliningrad Region and Primorsky Territory,” or registered in the Russian International Register of Ships means their use to carry goods, passengers, and their baggage and to provide other services connected with that carriage, provided that the point of departure and/or destination is outside the Russian Federation, as well as leasing those vessels for provision of those services; [Subparagraph added by Federal Law No. 168-FZ of December 20, 2005; as amended by Federal Laws No. 305-FZ of November 7, 2011, and No. 324-FZ of September 29, 2019.]

33.1. in the form of funds received by treasury-funded institutions from income-generating activities and required under the budget legislation of the Russian Federation to be transferred to the budget system of the Russian Federation; [Subparagraph added by Federal Law No. 83-FZ of May 8, 2010; as amended by Federal Laws No. 366-FZ of November 24, 2014, and No. 325-FZ of September 29, 2019.]

33.2. income of shipowners received from operation and/or sale of vessels built by Russian shipbuilding organizations after January 1, 2010, and registered in the Russian Open Register of Ships by persons granted special-administrative-region participant status under Federal Law No. 291-FZ of August 3, 2018, “On Special Administrative Regions in the Kaliningrad Region and Primorsky Territory,” or registered in the Russian International Register of Ships. For purposes of this subparagraph, operation of those vessels means their use to carry goods, passengers, and their baggage, for towing, and to support those services and activities, irrespective of the location of the point of departure and/or destination, as well as leasing those vessels for such use; [Subparagraph added by Federal Law No. 305-FZ of November 7, 2011; as amended by Federal Law No. 324-FZ of September 29, 2019.]

33.3. in the form of the value of substitute bonds or substitute Eurobonds of the Russian Federation received through exchange or substitution, respectively, of bonds or Eurobonds of foreign organizations or Russian government securities whose nominal value is stated in a foreign currency–Eurobonds of the Russian Federation.

This provision applies to holders of Eurobonds or Eurobonds of the Russian Federation if they owned those securities by right of ownership or another property right on March 1, 2022; [Subparagraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 362-FZ of October 29, 2024.]

33.4. income of shipowners received from operation of ice-class vessels registered in the Russian International Register of Ships. For purposes of this subparagraph, operation of those vessels means their use for:

carriage of goods in the form of liquefied natural gas and/or stable gas condensate exported from the Russian Federation, including to a point in the Russian Federation at which those goods are unloaded or transferred for further export from the Russian Federation;

travel to a point of departure in the Russian Federation to load those goods for further export from the Russian Federation, including carriage or transport of loaded goods to a point in the Russian Federation at which they are unloaded or transferred to seagoing vessels for further export from the Russian Federation;

[Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

33.5. in the form of the value of ruble-denominated substitute bonds received by the taxpayer through exchange or substitution of the replaced foreign-currency-denominated bonds.

The income specified in this subparagraph is not taken into account in determining the corporate-profit-tax base to the extent of the ruble equivalent of the nominal value of the replaced foreign-currency-denominated bonds, determined at the official exchange rate of the Central Bank of the Russian Federation in effect on the later of the following dates: the placement date or the date on which the currency of the nominal value of the ruble-denominated substitute bonds was changed.

This subparagraph applies to holders of replaced foreign-currency-denominated bonds, other than issuers of those bonds in respect of amounts they repurchased but had not redeemed by the time of substitution, for each issue of those bonds, provided that all replaced foreign-currency-denominated bonds of one issue owned by the taxpayer by right of ownership or another property right are exchanged; [Subparagraph added by Federal Law No. 104-FZ of April 25, 2026.]

  1. income of the state corporation development bank, as well as income in the form of profit of foreign companies controlled by that bank; [Subparagraph added by Federal Law No. 83-FZ of May 17, 2007; as amended by Federal Law No. 466-FZ of December 29, 2017.]

34.1. income of the autonomous non-profit organization established under the Federal Law “On Protection of the Interests of Individuals Holding Deposits in Banks and Separate Structural Subdivisions of Banks Registered and/or Operating in the Republic of Crimea and the Federal City of Sevastopol”; [Subparagraph added by Federal Law No. 78-FZ of April 20, 2014.]

34.2. in the form of funds remaining after liquidation of the autonomous non-profit organization established under the Federal Law “On Protection of the Interests of Individuals Holding Deposits in Banks and Separate Structural Subdivisions of Banks Registered and/or Operating in the Republic of Crimea and the Federal City of Sevastopol” and credited to the compulsory deposit-insurance fund; [Subparagraph added by Federal Law No. 78-FZ of April 20, 2014.]

  1. in the form of income from investment of savings for housing provision for military personnel that is intended for allocation to the individual savings accounts of participants in the savings-and-mortgage system for housing provision for military personnel; [Subparagraph added by Federal Law No. 324-FZ of December 4, 2007.]

  2. income received in connection with organizing and holding the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi by taxpayers that are Russian organizers of the Olympic and Paralympic Games under Article 3 of the Federal Law “On the Organization and Holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the City of Sochi, the Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation,” including income from investing temporarily surplus funds, operating Olympic facilities, and other income, provided that the income is applied toward the purposes of the activities provided for Russian organizers of the Olympic and Paralympic Games by Russian legislation and their charter documents; [Subparagraph added by Federal Law No. 310-FZ of December 1, 2007.]

36.1. income received in connection with performance of obligations of a marketing partner of the International Olympic Committee by taxpayers that are Russian marketing partners of the International Olympic Committee under Article 3.1 of Federal Law No. 310-FZ of December 1, 2007, “On the Organization and Holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the City of Sochi, the Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation,” including income from sales of goods, work, services, and property rights, from use of Olympic facilities free of charge, and in the form of exchange-rate differences arising from those activities; [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010.]

  1. in the form of property and/or property rights received under a concession agreement, public-private-partnership agreement, or municipal-private-partnership agreement in accordance with Russian legislation, other than funds received from the grantor or public partner under those agreements; [Subparagraph added by Federal Law No. 108-FZ of June 30, 2008; as amended by Federal Law No. 493-FZ of December 25, 2018.]

  2. income from investment of temporarily surplus funds received by the non-profit organization performing functions to provide financial support for capital repairs of apartment buildings, resettlement of citizens from unsafe housing stock, and modernization of utility infrastructure systems under Federal Law No. 185-FZ of July 21, 2007, “On the Fund for Assistance in Reforming the Housing and Utilities Sector” (hereinafter, the Federal Law “On the Fund for Assistance in Reforming the Housing and Utilities Sector”); [Subparagraph added by Federal Law No. 225-FZ of December 1, 2008; as amended by Federal Law No. 398-FZ of December 29, 2015.]

  3. funds, within the amount paid to the injured person, received by an insurer that directly compensated the injured person for losses under Russian legislation on compulsory civil-liability insurance for vehicle owners, from the insurer that insured the civil liability of the person that caused damage to the injured person’s property; [Subparagraph added by Federal Law No. 282-FZ of December 25, 2008; as amended by Federal Law No. 300-FZ of November 15, 2010.]

  4. in the form of the value of broadcast time and/or print space received by taxpayers free of charge under Russian legislation on elections and referendums; [Subparagraph added by Federal Law No. 161-FZ of July 17, 2009.]

40.1. in the form of the value of broadcast time and/or print space received by taxpayers free of charge under Law of the Russian Federation on an Amendment to the Constitution of the Russian Federation No. 1-FKZ of March 14, 2020, “On Improving the Regulation of Certain Matters Relating to the Organization and Functioning of Public Authority”; [Subparagraph added by Federal Law No. 68-FZ of March 26, 2020.]

  1. income in cash and/or in kind received by an all-Russian public association operating under Russian legislation on public associations and the Olympic Charter of the International Olympic Committee and on the basis of recognition by the International Olympic Committee, or by an all-Russian public association operating under Russian legislation on public associations and the Constitution of the International Paralympic Committee and on the basis of recognition by the International Paralympic Committee, namely:

income from sales of advertising services, including sponsorship advertising;

income from sales of property rights, including rights to use intellectual-property results and/or means of individualization;

in the form of property, including funds, and property rights received from the Autonomous Non-Profit Organization “Organizing Committee of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi”;

income received from investment of temporarily surplus funds.

The income specified in this subparagraph is not taken into account in determining the tax base if it is applied toward the purposes of activities provided for by Articles 11 and 12 of Federal Law No. 329-FZ of December 4, 2007, “On Physical Culture and Sports in the Russian Federation,” and by the charter documents of those all-Russian public associations; [Subparagraph added by Federal Law No. 379-FZ of December 27, 2009; as amended by Federal Law No. 150-FZ of June 8, 2015.]

  1. in the form of funds, immovable property, or securities transferred to establish or replenish the endowment capital of a non-profit organization under the procedure established by Federal Law No. 275-FZ of December 30, 2006, “On the Procedure for Establishing and Using the Endowment Capital of Non-Profit Organizations,” and returned to the donor or its legal successors upon dissolution of the endowment capital, revocation of the donation, or in another case where return of the property is provided for by the donation agreement and/or Federal Law No. 275-FZ of December 30, 2006. When immovable property or securities are returned, the donor records the property at the value or residual value at which it was recorded in the donor’s tax accounts on the date it was transferred to replenish the endowment capital. The donor’s legal successors record the property at its value or residual value on the date of that transfer; [Subparagraph added by Federal Law No. 328-FZ of November 21, 2011.]

  2. interest from placement in deposit accounts with credit institutions of funds received to establish or replenish the endowment capital of a non-profit organization, or returned by the management company upon termination of the property trust-management agreement; and dividends, interest or coupon income, and other income of the non-profit organization owning the endowment capital from redemption of securities received to replenish the endowment capital or returned by the management company upon termination of the property trust-management agreement, where that income is to be transferred to the management company for management under Federal Law No. 275-FZ of December 30, 2006, “On the Procedure for Establishing and Using the Endowment Capital of Non-Profit Organizations”; [Subparagraph added by Federal Law No. 328-FZ of November 21, 2011.]

  3. funds received by the responsible member of a consolidated group of taxpayers from other members of that group to pay tax, tax advance payments, late-payment interest, and fines under the procedure established by this Code for a consolidated group of taxpayers, as well as funds received by a member of a consolidated group of taxpayers from the responsible member of that group in connection with an adjustment of tax, tax advance payments, late-payment interest, and fines payable in respect of that group. [Subparagraph added by Federal Law No. 321-FZ of November 16, 2011.]

  4. income received, in connection with events provided for by the Federal Law “On Preparations for and the Holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020 Championship, and on Amendments to Certain Legislative Acts of the Russian Federation,” by the Russia-2018 Organizing Committee; subsidiaries of the Russia-2018 Organizing Committee; the Russian Football Union; the local organizing structure; FIFA media-information producers; FIFA suppliers of goods, work, and services; UEFA commercial partners; UEFA suppliers of goods, work, and services; and UEFA broadcasters that are defined by that Federal Law and are Russian organizations. This includes income from investment of temporarily surplus funds; exchange-rate differences; fines, penalty interest, and/or other sanctions for breach of contractual obligations; compensation for losses or damage arising from any use of stadiums, training bases, and other sports facilities intended for preparation and holding of sporting competitions; and property or property rights received free of charge. Dividend income paid to those taxpayers is not included in the tax base if, at the end of each tax period since establishment of the organization paying the dividends, income received in connection with events provided for by that Federal Law accounts for at least 90 percent of all income for the relevant tax period; [Subparagraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

  5. in the form of air-navigation-service charges for aircraft flights in the airspace of the Russian Federation, as well as funds received from the federal budget as compensation for the costs of providing air-navigation services for state-aircraft flights exempt under Russian legislation from air-navigation-service charges; [Subparagraph added by Federal Law No. 17-FZ of February 21, 2014.]

  6. pension contributions to non-governmental pension funds if at least 97 percent of those contributions is applied toward establishing the non-governmental pension fund’s pension reserves; [Subparagraph added by Federal Law No. 167-FZ of June 23, 2014.]

  7. pension savings, including compulsory-pension-insurance contributions, established under Russian legislation and this Code; [Subparagraph added by Federal Law No. 167-FZ of June 23, 2014; as amended by Federal Law No. 243-FZ of July 3, 2016.]

48.1. savings contributions, as well as lump-sum contributions and additional incentive contributions under long-term savings agreements, paid to non-governmental pension funds; [Subparagraph added by Federal Law No. 58-FZ of March 23, 2024.]

  1. income of a non-governmental pension fund that is a non-profit organization from sale of shares in a joint-stock pension fund acquired by that non-profit organization as a result of its reorganization through separation of a non-profit pension fund with simultaneous transformation of that fund into a joint-stock pension fund, provided that the income is applied toward establishing the non-governmental pension fund’s insurance reserve; [Subparagraph added by Federal Law No. 167-FZ of June 23, 2014.]

  2. in the form of dividends received from foreign organizations whose actual source of payment is Russian organizations, where the taxpayer has beneficial ownership of those dividends and the tax rate established by Article 284(3)(2) of this Code was applied to them with due regard to the procedure provided for by Article 312 of this Code. [As amended by Federal Laws No. 294-FZ of August 3, 2018, and No. 374-FZ of November 23, 2020.]

The income specified in this subparagraph is not taken into account in determining the tax base if the taxpayer documents both withholding of tax by the tax agent and beneficial ownership of those dividends; [As amended by Federal Laws No. 294-FZ of August 3, 2018, and No. 374-FZ of November 23, 2020.]

[Subparagraph added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 32-FZ of February 15, 2016.]

50.1. in the form of dividends received from a foreign organization that are beneficially owned by the taxpayer under Article 312(1.6) of this Code; [Subparagraph added by Federal Law No. 493-FZ of December 25, 2018.]

  1. in the form of an exclusive right to an intellectual-property result created in performance of a state or municipal contract, or a right to use that result, transferred to the taxpayer by the state or municipal customer under an agreement for transfer of the exclusive right free of charge or grant of the right to use the intellectual-property result free of charge; [Subparagraph added by Federal Law No. 463-FZ of December 29, 2014; as amended by Federal Law No. 523-FZ of November 2, 2023.]

51.1. in the form of a right to use an intellectual-property result created in performance of a state or municipal contract, granted to the taxpayer for state or municipal needs, at the request of the state or municipal customer, by the holder of the exclusive right to that intellectual-property result; [Subparagraph added by Federal Law No. 523-FZ of November 2, 2023.]

51.2. in the form of an exclusive right to an invention, utility model, industrial design, breeding achievement, or trade secret or know-how created in performance of work under a state or municipal contract, received by the taxpayer under an agreement for transfer of the exclusive right free of charge where the preceding holder of the exclusive right failed to perform its obligation to use the intellectual-property result created in performance of work under that contract; [Subparagraph added by Federal Law No. 523-FZ of November 2, 2023.]

  1. income received by an organization performing, under federal law, functions relating to compulsory insurance of individuals’ deposits in banks of the Russian Federation (hereinafter in this subparagraph, the organization) when implementing the measures provided for by Articles 3 through 3.2 of Federal Law No. 451-FZ of December 29, 2014, “On Amendments to Article 11 of the Federal Law ‘On Insurance of Individuals’ Deposits in Banks of the Russian Federation’ and Article 46 of the Federal Law ‘On the Central Bank of the Russian Federation (Bank of Russia)’,” namely: [As amended by Federal Law No. 326-FZ of November 28, 2015.]

coupon income on federal loan bonds contributed by the Russian Federation to the organization’s property;

income in the form of interest received by the organization under subordinated-loan agreements concluded with banks and on banks’ subordinated bonds;

income in the form of fines paid by banks for breach of their obligations when implementing the measures provided for by Articles 3 through 3.2 of Federal Law No. 451-FZ of December 29, 2014, “On Amendments to Article 11 of the Federal Law ‘On Insurance of Individuals’ Deposits in Banks of the Russian Federation’ and Article 46 of the Federal Law ‘On the Central Bank of the Russian Federation (Bank of Russia)’”; [As amended by Federal Law No. 326-FZ of November 28, 2015.]

income in the form of dividends received by the organization on preferred shares of banks acquired through payment for those shares with federal loan bonds contributed by the Russian Federation to the organization’s property; [Paragraph added by Federal Law No. 326-FZ of November 28, 2015.]

income in the form of dividends received by the organization on ordinary shares of banks acquired through exchange of the organization’s claims under subordinated-loan agreements for ordinary shares of banks, or conversion of subordinated bonds of banks into ordinary shares of banks; [Paragraph added by Federal Law No. 326-FZ of November 28, 2015.]

coupon income on federal loan bonds transferred by the organization to banks under subordinated-loan agreements and included in the organization’s income under Article 282.1(5) of this Code. [Paragraph added by Federal Law No. 326-FZ of November 28, 2015.]

The income specified in the second through sixth paragraphs of this subparagraph is not taken into account in determining the tax base if the organization transfers that income in full to the federal budget under a federal law, an agreement for a property contribution by the Russian Federation to the organization’s property, or a decision of the organization’s board of directors. For the income specified in the third paragraph of this subparagraph, the federal-budget transfer condition does not apply where the bank’s obligations are terminated or claims under a subordinated credit, deposit, or loan agreement or under the terms of a bond loan are exchanged or converted into shares of the bank on the grounds provided for by Article 25.1 of the Federal Law “On Banks and Banking Activities”; [As amended by Federal Laws No. 326-FZ of November 28, 2015, and No. 105-FZ of April 23, 2018.]

[Subparagraph added by Federal Law No. 32-FZ of March 8, 2015.]

  1. income received by a taxpayer that is a controlling person from a controlled foreign company as a result of distribution of that company’s profit, if the taxpayer stated income in the form of that company’s profit in one or more tax returns filed for the relevant tax periods and the conditions established by this subparagraph are met. [As amended by Federal Law No. 436-FZ of December 28, 2017.]

The income specified in this subparagraph is not taken into account in determining the tax base under this paragraph in an amount not exceeding the income in the form of profit of the controlled foreign company stated by the taxpayer that is a Russian controlling person in one or more tax returns filed for the relevant tax periods. [As amended by Federal Law No. 436-FZ of December 28, 2017.]

The income specified in this subparagraph is exempt from tax if the taxpayer has the following documents:

payment documents, or copies thereof, confirming payment under the laws of foreign states of tax calculated on the profit of the controlled foreign company that is the source of the income paid to the Russian controlling person, and/or documents confirming calculation in the Russian Federation of tax on income in the form of profit of a permanent establishment of the controlled foreign company that is the source of the income paid to the Russian controlling person and that is taken into account under Article 309.1(11) of this Code when determining tax payable in respect of the controlled foreign company’s profit; [As amended by Federal Law No. 565-FZ of December 28, 2022.]

documents, or copies thereof, confirming that income was paid from profit of the controlled foreign company that the taxpayer had stated as income in one or more tax returns filed for the relevant tax periods; [As amended by Federal Law No. 436-FZ of December 28, 2017.]

[Subparagraph added by Federal Law No. 32-FZ of February 15, 2016.]

  1. income received by a joint-stock company 100 percent of whose shares are owned by the Russian Federation from sale of shares in other organizations, provided that the income is transferred in full to the federal budget; [Subparagraph added by Federal Law No. 401-FZ of November 30, 2016.]

  2. in the form of services received free of charge that are the subject of the transactions specified in Article 105.14(4)(6) of this Code; [Subparagraph added by Federal Law No. 401-FZ of November 30, 2016; as amended by Federal Law No. 286-FZ of September 30, 2017.]

  3. in the form of funds received by all-Russian sports federations or professional sports leagues from the public-law company responsible for implementing legislation on state regulation of the organization and conduct of gambling, in the form of earmarked remittances withheld from gambling organizers under Federal Law No. 493-FZ of December 30, 2020, “On the Public-Law Company ‘Unified Gambling Regulator’ and on Amendments to Certain Legislative Acts of the Russian Federation.” Those funds are not taken into account in determining the tax base if they are used within the periods and for the purposes determined under Federal Law No. 329-FZ of December 4, 2007, “On Physical Culture and Sports in the Russian Federation”; [Subparagraph added by Federal Law No. 344-FZ of November 27, 2017; as amended by Federal Laws No. 305-FZ of July 2, 2021, and No. 425-FZ of November 28, 2025.]

  4. income from sale of shares or participation interests received by an organization that, on the date of the agreement providing for transfer of ownership of the shares or participation interests, is subject to prohibitive, restrictive, and/or other similar measures imposed by foreign states, economic, political, military, or other associations of states, or international financial or other organizations against the Russian Federation, constituent entities of the Russian Federation, other public-law entities, legal persons registered in the Russian Federation, or citizens of the Russian Federation, consisting of prohibitions and/or restrictions on settlements and/or financial transactions or on transactions involving debt financing and/or the acquisition or disposal of securities or participation interests in charter capital, provided that all of the following conditions are met:

after sale of those shares or participation interests, the organization specified in the first paragraph of this subparagraph participates directly or indirectly in the organization whose shares or participation interests are sold, and that participation interest is at least 50 percent;

the purchaser of the shares or participation interests is not a related party of the organization specified in the first paragraph of this subparagraph on the grounds provided for by Article 105.1 of this Code;

on the date of the agreement providing for transfer of ownership of the shares or participation interests, the Russian Federation has the right, directly or indirectly, to dispose of more than 50 percent of the total votes attributable to voting shares or participation interests constituting the charter capital of the organization specified in the first paragraph of this subparagraph;

on the date of sale of the shares or participation interests, the organization specified in the first paragraph of this subparagraph has participated directly or indirectly, for at least 365 consecutive calendar days, in the organization whose shares or participation interests are sold, and its participation interest is at least 50 percent; [Subparagraph added by Federal Law No. 335-FZ of November 27, 2017.]

  1. income of an international company in the form of profit of controlled foreign companies in respect of which that international company is recognized as the controlling person, to be taken into account in determining the international company’s tax base for tax periods ending before January 1, 2029, if, on the date determined under Article 25.15(3) of this Code, that international company is recognized as an international holding company under Article 24.2 of this Code; [Subparagraph added by Federal Law No. 294-FZ of August 3, 2018; as amended by Federal Law No. 18-FZ of February 25, 2022.]

  2. income received for performing the functions of an agent of the Russian Federation under the procedure provided for by Federal Law No. 161-FZ of July 24, 2008, “On Promoting Housing Construction, Creating Tourism Infrastructure Facilities, and Other Territorial Development”; [Subparagraph added by Federal Law No. 255-FZ of July 30, 2019; as amended by Federal Law No. 259-FZ of August 8, 2024.]

  3. [Subparagraph added by Federal Law No. 121-FZ of April 22, 2020; repealed by Federal Law No. 259-FZ of August 8, 2024.]

  4. in the form of work, services, or property rights received free of charge from government authorities; local government bodies; the Small and Medium Enterprise Development Corporation and its subsidiaries; organizations included in the unified register of support-infrastructure organizations under Federal Law No. 209-FZ of July 24, 2007, “On the Development of Small and Medium Enterprise in the Russian Federation,” in performance of their authority to support small and medium enterprises under Federal Law No. 209-FZ of July 24, 2007, “On the Development of Small and Medium Enterprise in the Russian Federation”; organizations performing export-support functions under Federal Law No. 164-FZ of December 8, 2003, “On the Fundamentals of State Regulation of Foreign Trade Activities,” in performance of their export-support authority under Federal Law No. 164-FZ of December 8, 2003, “On the Fundamentals of State Regulation of Foreign Trade Activities”; and organizations implementing federal projects from subsidies granted under the federal law on the federal budget for the current financial year and planning period and identified by that law as subsidy recipients for implementation of those federal projects, if the work is performed, services are provided, or property rights are transferred in accordance with Russian federal and regional legislation and acts of local government bodies.

This subparagraph also applies to income in the form of work, services, or property rights received from individuals or legal persons where their cost was paid by the persons specified in the first paragraph of this subparagraph in performance of that authority; [Subparagraph added by Federal Law No. 305-FZ of July 2, 2021; as amended by Federal Law No. 523-FZ of December 19, 2022.]

  1. income specified in Article 217(6.3) of this Code; [Subparagraph added by Federal Law No. 382-FZ of November 29, 2021.]

  2. income of an international holding company in the form of a positive exchange-rate difference arising from an upward revaluation of property in the form of currency valuables, other than securities denominated in a foreign currency, and claims denominated in a foreign currency, or from a downward revaluation of liabilities denominated in a foreign currency; [Subparagraph added by Federal Law No. 66-FZ of March 26, 2022.]

  3. income in the form of property, other than funds, property rights, results of work, or services received free of charge by an organization where Russian federal or regional legislation or acts of the Government of the Russian Federation impose on that organization an obligation to accept ownership of that property, those property rights, results of work, or services. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

Funds received on the grounds provided for by the first paragraph of this subparagraph are recognized as income under the same procedure as subsidies under Article 271(4.1) of this Code; [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Subparagraph added by Federal Law No. 196-FZ of June 28, 2022; as amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. income from sale of property received by a taxpayer on the grounds provided for by Article 201.15-2-2 of Federal Law No. 127-FZ of October 26, 2002, “On Insolvency (Bankruptcy),” as well as property created, in carrying out the functions and powers conferred on them by the relevant laws, either by a unitary non-profit organization established by the Russian Federation to exercise public-law functions and powers under Federal Law No. 218-FZ of July 29, 2017, “On the Public-Law Company ‘Territorial Development Fund’ and on Amendments to Certain Legislative Acts of the Russian Federation,” or by funds established by constituent entities of the Russian Federation under Article 21.1 of Federal Law No. 214-FZ of December 30, 2004, “On Participation in Shared Construction of Apartment Buildings and Other Immovable Property and on Amendments to Certain Legislative Acts of the Russian Federation”; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

  2. in the form of the value of gas and/or its transport through gas-distribution networks received free of charge by consumers using the gas to maintain the continuous burning of the Eternal Flame and periodic burning of the Flame of Remembrance at military burial sites and memorial structures located outside military burial sites, under Law of the Russian Federation No. 4292-I of January 14, 1993, “On Perpetuating the Memory of Those Who Died Defending the Fatherland,” provided that, pursuant to acts of the Government of the Russian Federation, the gas is supplied and the gas-transport services through gas-distribution networks are provided without charge to consumers. [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

  3. in the form of the value of property received in the transactions provided for by Article 164(1)(16.1) of this Code; [Subparagraph added by Federal Law No. 538-FZ of November 14, 2023.]

  4. in the form of funds received by a taxpayer as compensation for losses caused by compulsory acquisition of its property for state or municipal needs, other than funds received as compensation for losses previously taken into account for tax purposes. [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

2. Earmarked receipts, other than earmarked receipts in the form of excisable goods, are also not taken into account in determining the tax base. They include earmarked receipts for maintenance of non-profit organizations and conduct of their charter activities, received free of charge from organizations and/or individuals or pursuant to decisions of government authorities, local government bodies, or the management bodies of state extra-budgetary funds, and used by those recipients for their intended purpose. Taxpayers receiving those earmarked receipts must maintain separate records of income and expenses received or incurred within the earmarked receipts. [As amended by Federal Law No. 374-FZ of November 23, 2020.]

Earmarked receipts for maintenance of non-profit organizations and conduct of their charter activities include: [As amended by Federal Law No. 284-FZ of November 29, 2007.]

  1. contributions of founders, participants, or members made in accordance with Russian legislation on non-profit organizations; donations recognized as such under Russian civil legislation; income in the form of work or services received free of charge by non-profit organizations and performed or provided under the relevant agreements; and remittances made by members to a real-property owners’ association, housing cooperative, garage-construction cooperative, housing-construction cooperative, or other specialized consumer cooperative to establish a reserve for repairs and capital repairs of common property under the procedure established by Article 324 of this Code; [As amended by Federal Laws No. 235-FZ of July 18, 2011, and No. 321-FZ of September 29, 2019.]

1.1. earmarked receipts for establishing funds supporting scientific, scientific-and-technological, and innovation activities created under Federal Law No. 127-FZ of August 23, 1996, “On Science and State Scientific and Technological Policy”; [Subparagraph added by Federal Law No. 117-FZ of July 7, 2003; as amended by Federal Law No. 249-FZ of July 20, 2011.]

  1. property and property rights passing to non-profit organizations by testamentary inheritance; [As amended by Federal Law No. 235-FZ of July 18, 2011.]

  2. funds provided from the federal budget, budgets of constituent entities of the Russian Federation, local budgets, or budgets of state extra-budgetary funds for charter activities of non-profit organizations; [As amended by Federal Law No. 83-FZ of May 8, 2010.]

  3. funds, other property, and property rights received for charitable activities; [As amended by Federal Law No. 235-FZ of July 18, 2011.]

  4. the aggregate contribution of founders of non-governmental pension funds;

  5. [Subparagraph repealed by Federal Law No. 167-FZ of June 23, 2014.]

6.1. [Subparagraph added by Federal Law No. 204-FZ of December 29, 2004; repealed by Federal Law No. 167-FZ of June 23, 2014.]

  1. receipts from owners used for their intended purpose by institutions established by those owners;

  2. remittances by advokat chambers of constituent entities of the Russian Federation for the general needs of the Federal Chamber of Advokats, in the amounts and under the procedure determined by the All-Russian Congress of Advokats; remittances by advokats for the general needs of the advokat chamber of the relevant constituent entity of the Russian Federation, in the amounts and under the procedure determined by the annual meeting or conference of advokats of that chamber; and remittances for maintenance of the relevant advokat office, advokat collegium, or advokat bureau; [As amended by Federal Law No. 187-FZ of December 31, 2002.]

  3. funds received by trade-union organizations under collective agreements for social, cultural, and other activities provided for by their charter activities;

  4. funds used for their intended purpose and received by DOSAAF Russia structural organizations from the federal executive body authorized in the field of defense and/or another executive authority under a general agreement, as well as earmarked remittances from organizations belonging to the DOSAAF Russia structure and used under their constituent documents to train citizens in military occupational specialties, provide military-patriotic education to young people, and develop aviation, technical, and military-applied sports in accordance with Russian legislation; [As amended by Federal Laws No. 58-FZ of June 29, 2004, and No. 397-FZ of December 28, 2010.]

10.1. funds received free of charge by non-profit organizations to support charter activities unrelated to entrepreneurial activities from structural subdivisions or branches established by them under Russian legislation that are taxpayers (hereinafter for purposes of this Article, structural subdivisions or branches), where the funds are transferred by those subdivisions or branches out of earmarked receipts received by them for maintenance and conduct of charter activities; [Subparagraph added by Federal Law No. 235-FZ of July 18, 2011.]

10.2. funds received by structural subdivisions or branches from the non-profit organizations that established them under Russian legislation, where the funds are transferred by those non-profit organizations out of earmarked receipts received by them for maintenance and conduct of charter activities; [Subparagraph added by Federal Law No. 235-FZ of July 18, 2011.]

  1. property, including funds, and/or property rights received by religious organizations to conduct charter activities;

  2. funds received by a professional association of insurers established under Federal Law No. 40-FZ of April 25, 2002, “On Compulsory Civil-Liability Insurance for Vehicle Owners”:

to finance compensation payments provided for by that Federal Law;

to compensate for an asset shortfall upon transfer of an insurance portfolio;

to establish a fund under the requirements of international civil-liability-insurance systems for vehicle owners in which the professional association of insurers participates;

under that Federal Law, in the form of reimbursement of compensation payments and expenses incurred in reviewing injured persons’ claims for compensation payments;

as fees for accreditation of technical-inspection operators under vehicle technical-inspection legislation; [Subparagraph added by Federal Law No. 204-FZ of December 29, 2004; as amended by Federal Law No. 427-FZ of November 27, 2018.]

  1. funds, immovable property, and securities received by non-profit organizations to establish or replenish endowment capital under the procedure established by Federal Law No. 275-FZ of December 30, 2006, “On the Procedure for Establishing and Using the Endowment Capital of Non-Profit Organizations”; [Subparagraph added by Federal Law No. 276-FZ of December 30, 2006; as amended by Federal Law No. 328-FZ of November 21, 2011.]

  2. funds received by non-profit organizations that own endowment capital from management companies conducting trust management of property comprising the endowment capital under the Federal Law “On the Procedure for Establishing and Using the Endowment Capital of Non-Profit Organizations”; [Subparagraph added by Federal Law No. 276-FZ of December 30, 2006.]

  3. funds received by non-profit organizations from specialized endowment-management organizations under the Federal Law “On the Procedure for Establishing and Using the Endowment Capital of Non-Profit Organizations”; [Subparagraph added by Federal Law No. 276-FZ of December 30, 2006.]

  4. property rights in the form of a right to use property free of charge, received by non-profit organizations to conduct their charter activities; [Subparagraph added by Federal Law No. 281-FZ of November 25, 2009; as amended by Federal Law No. 374-FZ of November 23, 2020.]

  5. funds received by a professional association of insurers established under Federal Law No. 67-FZ of June 14, 2012, “On Compulsory Insurance of a Carrier’s Civil Liability for Harm to the Life, Health, or Property of Passengers and on the Procedure for Compensating for Such Harm Caused During Passenger Transport by Metro”:

to finance compensation payments provided for by that Federal Law;

to compensate for an asset shortfall upon transfer of an insurance portfolio;

under that Federal Law, in the form of reimbursement of compensation payments and expenses incurred in reviewing injured persons’ claims for compensation payments; [Subparagraph added by Federal Law No. 78-FZ of June 14, 2012; as amended by Federal Law No. 427-FZ of November 27, 2018.]

17.1. funds received by a professional association of insurers established under Federal Law No. 225-FZ of July 27, 2010, “On Compulsory Insurance of the Civil Liability of an Owner of a Hazardous Facility for Harm Caused by an Accident at a Hazardous Facility”:

to make compensation payments provided for by that Federal Law;

to compensate for an asset shortfall upon transfer of an insurance portfolio;

under that Federal Law, in the form of reimbursement of compensation payments and expenses incurred in reviewing injured persons’ claims for compensation payments; [Subparagraph added by Federal Law No. 427-FZ of November 27, 2018.]

  1. funds received by an association of tour operators in outbound tourism established under Federal Law No. 132-FZ of November 24, 1996, “On the Fundamentals of Tourism Activities in the Russian Federation,” in the form of contributions transferred to the reserve fund of the association of tour operators in outbound tourism and to personal-liability funds of tour operators in outbound tourism, intended to finance the costs provided for by that Federal Law of providing emergency assistance to tourists and compensating tourists for actual loss resulting from a tour operator’s failure to perform obligations under an agreement for sale of an outbound-tourism product; [Subparagraph added by Federal Law No. 47-FZ of May 3, 2012; as amended by Federal Law No. 128-FZ of May 1, 2016.]

  2. funds received by an association of insurers established under Federal Law No. 260-FZ of July 25, 2011, “On State Support in Agricultural Insurance and on Amendments to the Federal Law ‘On Agricultural Development’,” and intended to establish the compensation-payment fund and make compensation payments provided for by that Federal Law; [Subparagraph added by Federal Law No. 162-FZ of October 2, 2012.]

  3. funds in the form of remittances received by a non-profit organization founded by the Russian Federation represented by the Government of the Russian Federation, whose principal purposes are supporting domestic cinematography, increasing its competitiveness, ensuring conditions for creation of high-quality films consistent with national interests, and promoting domestic films in the Russian Federation, within the amounts provided by that non-profit organization on a cost-sharing basis for production of domestic films or to reimburse expenses for those purposes and originating from budget allocations; [Subparagraph added by Federal Law No. 108-FZ of May 5, 2014.]

  4. funds in the form of contributions by financial organizations received by the fund financing the activities of the financial ombudsman established under Federal Law No. 123-FZ of June 4, 2018, “On the Ombudsman for the Rights of Consumers of Financial Services”; [Subparagraph added by Federal Law No. 374-FZ of November 23, 2020.]

  5. property, including funds, received from a technology partner and/or its subsidiaries in which its direct and/or indirect participation interest determined under Article 105.2 of this Code is at least 50 percent by non-profit organizations established or founded by the technology partner of the Federal Scientific and Technical Program for the Development of Genetic Technologies approved by a resolution of the Government of the Russian Federation (hereinafter in this Chapter, the genetic-technologies development program), where the technology partner has concluded a cooperation agreement with the Government of the Russian Federation to advance the accelerated development of genetic technologies in the Russian Federation (hereinafter in this Chapter, respectively, the genetic-technologies development agreement and the technology partner), and the property is intended for activities provided for by the genetic-technologies development program and/or agreement; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

  6. funds transferred by a unitary non-profit organization established by the Russian Federation to exercise public-law functions and powers under Federal Law No. 218-FZ of July 29, 2017, “On the Public-Law Company ‘Territorial Development Fund’ and on Amendments to Certain Legislative Acts of the Russian Federation,” to funds established by constituent entities of the Russian Federation under Article 21.1 of Federal Law No. 214-FZ of December 30, 2004, “On Participation in Shared Construction of Apartment Buildings and Other Immovable Property and on Amendments to Certain Legislative Acts of the Russian Federation,” as well as property, including funds, and property rights transferred by those funds to that unitary non-profit organization for purposes of performing the functions and powers provided for by those Federal Laws. [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

3. In a reorganization of organizations, the value of property, property and non-property rights having a monetary value, and/or obligations received or transferred by succession in the reorganization of legal persons, and acquired or created by the reorganized organizations before completion of the reorganization, is not included in the income of newly established, reorganizing, or reorganized organizations when determining the tax base.

This paragraph also applies to legal relations arising between federal executive bodies or federal agencies and organizations or state corporations established under special federal laws governing their activities, in the process of transferring assets, including rights under agreements or contracts, provided for by a federal law. [Paragraph added by Federal Law No. 368-FZ of November 9, 2020.]

[Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

4. In determining the tax base of an international holding company, income from its participation in implementation of projects for geological study, exploration, mineral extraction, and other work provided for by those projects is not taken into account if the projects are conducted under production-sharing agreements, concession agreements, license agreements, or other risk-based agreements or contracts (hereinafter in this paragraph, participation in project implementation), and all of the following conditions are met:

the international holding company is registered with the tax authority of a foreign state or territory in connection with participation in project implementation in that state or territory;

the international holding company is a party to the production-sharing agreements, concession agreements, license agreements, or other risk-based agreements or contracts, or the establishment of the international company is provided for by those agreements or contracts and it conducts activities solely on the basis of and in accordance with the terms of those agreements or contracts;

those agreements or contracts are concluded with a foreign state or territory, the government of the relevant state or territory, or institutions authorized by that government, including government bodies and state-owned companies, or activities under those agreements or contracts are conducted under a license to use a subsoil block or another similar authorization issued by the authorized body of that state.

To apply this paragraph, the international holding company includes in its tax return information on income not taken into account in determining the tax base under this paragraph and on expenses connected with receiving that income, and submits to the tax authority at its location, no later than the deadline established by this Chapter for filing the tax return for the tax period, documents confirming compliance with the conditions established by this paragraph.

At the taxpayer’s option, the income and expense information specified in this paragraph may be substantiated using the international holding company’s accounting or financial statements prepared under Russian legislation, International Financial Reporting Standards, or other internationally recognized financial-reporting rules or standards adopted in the foreign state or territory where the international holding company is registered with a foreign tax authority in connection with participation in project implementation in that state or territory. The selected procedure must be established in the taxpayer’s tax-accounting policy. Income need not be recalculated under this Chapter for purposes of this paragraph.

The documents specified in this paragraph must be translated into Russian to the extent necessary to confirm the conditions under which the international holding company’s income from participation in project implementation is not taken into account in determining the tax base.

[Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

[Article as amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 252. Expenses; Grouping of Expenses

1. For purposes of this Chapter, a taxpayer reduces income received by the amount of expenses incurred, other than the expenses specified in Article 270 of this Code.

Expenses mean economically justified and documented costs incurred by the taxpayer and, in the cases provided for by Article 265 of this Code, losses.

Economically justified expenses mean costs that are economically warranted and measured in monetary terms.

Documented expenses mean costs supported by documents prepared in accordance with Russian legislation, documents prepared in accordance with business customs applied in the foreign state in which the relevant expenses were incurred, and/or documents indirectly confirming the expenses incurred, including a customs declaration, a business-trip order, travel documents, or a report on work performed under an agreement. Any costs are recognized as expenses provided that they are incurred in carrying on activities intended to generate income. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

2. Depending on their nature, the conditions under which they are incurred, and the taxpayer’s lines of activity, expenses are divided into expenses connected with production and sales and non-sales expenses. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

[Textual paragraph deleted by Federal Law No. 57-FZ of May 29, 2002.]

2.1. For purposes of this Chapter, the expenses of newly established and reorganized organizations include the value or residual value of property, property and non-property rights having a monetary value, and/or obligations received by succession in a reorganization of legal persons and acquired or created by the reorganized organizations before completion of the reorganization. The value of the property and of the property and non-property rights having a monetary value is determined from the transferring party’s tax-accounting data and documents as of the date ownership of that property or those rights passes. [As amended by Federal Law No. 224-FZ of November 26, 2008.]

The expenses of newly established and reorganized organizations also include expenses and, in the cases provided for by this Code, losses provided for by Articles 255, 260 through 268, 275, 275.1, 279, 280, 283, 304, and 318 through 320 of this Chapter that were incurred by the reorganized organizations and were not taken into account by them in forming the tax base. The successor organizations take those expenses into account for tax purposes under the procedure and subject to the conditions provided for by this Chapter. The composition and measurement of those expenses are determined from the reorganized organizations’ tax-accounting data and documents as of the date the reorganization is completed or, in a reorganization by merger into an existing entity, the date the entry terminating the activities of each merged legal person is made.

Additional expenses connected with the transfer or receipt of property and property or non-property rights in a reorganization of organizations are taken into account for tax purposes under the procedure established by this Chapter. [As amended by Federal Law No. 224-FZ of November 26, 2008.]

[Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

3. Special rules for determining expenses recognized for tax purposes for particular categories of taxpayers, or expenses incurred in special circumstances, are established by this Chapter.

4. If particular costs may on equal grounds be assigned simultaneously to several groups of expenses, the taxpayer may determine which group will include those costs. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

5. Expenses incurred by a taxpayer whose amount is denominated in a foreign currency are accounted for together with expenses denominated in rubles.

Expenses incurred by a taxpayer whose amount is denominated in notional units are accounted for together with expenses denominated in rubles.

The taxpayer translates those expenses into rubles according to the expense-recognition method selected in its tax-accounting policy under Articles 272 and 273 of this Code.

For purposes of this Chapter, amounts recognized as part of a taxpayer’s expenses may not be included in its expenses a second time.

[Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

6. Unless this Chapter provides otherwise, the value of property or a property right received or recognized by a taxpayer without incurring the corresponding acquisition costs is determined as the taxable income recognized upon receipt of that property or property right, together with expenses connected with bringing it to a condition suitable for use. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

Article 253. Expenses Connected with Production and Sales

1. Expenses connected with production and sales include:

  1. expenses connected with manufacturing or producing, storing, and delivering goods; performing work; providing services; and acquiring and/or selling goods, work, services, or property rights;

  2. expenses for maintenance and operation, repair and technical servicing of fixed assets and other property, as well as for keeping them in working or up-to-date condition;

  3. expenses for development of natural resources;

  4. expenses for scientific research and experimental-design development;

  5. expenses for compulsory and voluntary insurance; and

  6. other expenses connected with production and/or sales.

2. Expenses connected with production and/or sales are divided into:

  1. material expenses;

  2. labor costs;

  3. accrued depreciation; and

  4. other expenses.

3. Special rules for determining the expenses of banks; insurance organizations; organizations insuring export credits and investments against commercial and/or political risks under Federal Law No. 164-FZ of December 8, 2003, “On the Fundamentals of State Regulation of Foreign Trade Activities”; non-governmental pension funds; credit consumer cooperatives; microfinance organizations; clearing organizations; professional securities market participants; and foreign organizations are established with due regard to Articles 280, 291, 292, 294, 296, 297.2, 297.3, 299, 299.2, 300 through 304, and 307 through 310 of this Code. [As amended by Federal Laws No. 131-FZ of June 7, 2013, No. 326-FZ of November 28, 2015, and No. 63-FZ of April 15, 2019.]

Article 254. Material Expenses

1. Material expenses include, in particular, the following costs of a taxpayer:

  1. acquisition of raw materials and/or materials used in production of goods, performance of work, or provision of services and/or forming their basis or constituting a necessary component in that production, work, or services;

  2. acquisition of materials used:

[Textual paragraph deleted by Federal Law No. 57-FZ of May 29, 2002.]

for packaging and otherwise preparing goods produced and/or sold, including preparing them for sale;

for other production and business needs, including testing, control, maintenance and operation of fixed assets, and other similar purposes;

  1. acquisition of tools, fixtures, implements, instruments, laboratory equipment, special clothing, and other means of individual and collective protection provided for by Russian legislation, and other property that is not depreciable property. The full value of that property is included in material expenses as it is put into operation. To write off the value of property specified in this subparagraph over more than one reporting period, the taxpayer may determine the procedure for recognizing material expenses in the form of the value of that property with due regard to its useful life or other economically justified indicators; [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 58-FZ of June 6, 2005, and No. 81-FZ of April 20, 2014.]

  2. acquisition of components to be assembled and/or semi-finished goods to undergo additional processing by the taxpayer; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. acquisition of fuel, water, and all forms of energy consumed for technological purposes, generation of all forms of energy, including by the taxpayer for production needs, and heating of buildings, as well as expenses for producing and/or acquiring capacity and for transforming and transmitting energy; [As amended by Federal Law No. 158-FZ of July 22, 2008.]

  4. acquisition of production-related work and services performed or provided by third-party organizations or individual entrepreneurs, as well as performance or provision of that work or those services by the taxpayer’s structural subdivisions. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Production-related work and services include performance of individual operations involving production or manufacture of products, performance of work, provision of services, processing of raw materials, monitoring compliance with established production processes, technical servicing of fixed assets, and other similar work.

Production-related work and services also include transport services of third-party organizations, including individual entrepreneurs, and/or the taxpayer’s own structural subdivisions for carriage of goods within the organization, including movement of raw materials, tools, parts, workpieces, and other goods from the base or central warehouse to workshops or subdivisions and delivery of finished products under agreements or contracts; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  1. costs connected with maintenance and operation of fixed assets and other property used for environmental-protection purposes, including treatment facilities, ash collectors, filters, and other environmental-protection facilities; disposal of environmentally hazardous waste; acquisition of services of third-party organizations for acceptance, storage, and destruction of environmentally hazardous waste, wastewater treatment, and establishment of sanitary-protection zones under applicable state sanitary and epidemiological rules and standards; payments for emissions of pollutants into the atmosphere and discharges of pollutants in wastewater into water bodies within allowable-emission and allowable-discharge standards; disposal of production and consumption waste within established disposal limits; and other similar expenses. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 58-FZ of June 6, 2005, and No. 219-FZ of July 21, 2014.]

2. The value of inventories included in material expenses is determined from their acquisition prices, excluding value-added tax and excise taxes except as provided by this Code, including commissions paid to intermediary organizations, import customs duties and fees, transport expenses, and other costs connected with acquiring the inventories. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

The value of inventories; other property in the form of surpluses identified during an inventory count; property received free of charge; and/or property obtained when fixed assets being retired are dismantled or disassembled, or when fixed assets are repaired, modernized, reconstructed, technically re-equipped, or partially liquidated, is determined as the income taken into account by the taxpayer under items 8, 13, and 20 of the second part of Article 250 of this Code. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005; as amended by Federal Law No. 81-FZ of April 20, 2014.]

3. If the value of returnable containers received from a supplier with inventories is included in the price of those inventories, the value of the returnable containers at the price of their possible use or sale is excluded from the total acquisition expenses. The value of non-returnable containers and packaging received from a supplier with inventories is included in their acquisition expenses. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

Whether containers are returnable or non-returnable is determined by the terms of the agreement or contract for acquisition of the inventories. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

4. Where a taxpayer uses products of its own production as raw materials, spare parts, components, semi-finished goods, or other material expenses, or includes the results of work or services of its own production in material expenses, those products, results of work, or services are measured on the basis of the measurement of finished goods, work, and services under Article 319 of this Code. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

5. Material expenses for the current month are reduced by the value of inventories transferred into production but not used in production by the end of the month. Those inventories must be measured consistently with their measurement upon write-off. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 58-FZ of June 6, 2005.]

6. Material expenses are reduced by the value of returnable waste. For purposes of this Chapter, returnable waste means residual raw materials, semi-finished goods, heat-transfer media, and other material resources arising in production of goods, performance of work, or provision of services that have partly lost the consumer qualities of the original resources, including their chemical or physical properties, and consequently are used with increased consumption or a reduced finished-product yield, or are not used for their intended purpose.

Residual inventories transferred under the production process to other subdivisions as full-value raw materials for producing other types of goods, work, or services, and by-products or co-products obtained from the production process, are not returnable waste. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

Returnable waste is measured:

  1. at a reduced price of the original material resource–the price of possible use–if the waste can be used in principal or auxiliary production but with increased consumption or reduced finished-product yield; or

  2. at the sales price if the waste is sold to third parties.

7. The following are treated as equivalent to material expenses for tax purposes:

  1. expenses for land restoration and other environmental-protection measures, unless Article 261 of this Code provides otherwise;

  2. losses from shortages and/or spoilage during storage and transport of inventories within natural-loss norms approved under the procedure established by the Government of the Russian Federation; [As amended by Federal Law No. 58-FZ of June 6, 2005.]

  3. process losses in production and/or transport. Process losses mean losses in production and/or transport of goods, work, or services caused by the technological characteristics of the production cycle and/or transport process and by the physical and chemical characteristics of the raw materials used; [As amended by Federal Law No. 58-FZ of June 6, 2005.]

  4. expenses for preparatory mining work in mineral extraction, operational overburden removal in open pits, and development work in underground operations within the mining allotment of mining enterprises. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

8. When determining material expenses upon writing off raw materials used to produce or manufacture goods, perform work, or provide services, one of the following valuation methods is applied in accordance with the organization’s adopted tax-accounting policy:

the inventory-unit-cost method; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

the average-cost method; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

the first-in, first-out method (FIFO); [As amended by Federal Law No. 57-FZ of May 29, 2002.]

[Textual paragraph repealed by Federal Law No. 81-FZ of April 20, 2014.]

Article 255. Labor Costs

A taxpayer’s labor costs include all accruals to employees in cash and/or in kind; incentive accruals and supplements; compensatory accruals connected with work schedules or working conditions; bonuses and lump-sum incentive accruals; and expenses connected with maintenance of those employees that are provided for by Russian legislation, employment agreements or contracts, and/or collective agreements. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

For purposes of this Chapter, labor costs include, in particular:

  1. amounts accrued at tariff rates, official salaries, piecework rates, or as a percentage of revenue under the forms and systems of remuneration adopted by the taxpayer; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. incentive accruals, including bonuses for production results and supplements to tariff rates and salaries for professional skill, outstanding work performance, and other similar indicators;

  3. incentive and/or compensatory accruals connected with work schedules and working conditions, including supplements to tariff rates and salaries for night work, multishift work, combining occupations, expanded service areas, work in arduous, harmful, or especially harmful conditions, overtime work, and work on weekends and public holidays, made in accordance with Russian legislation;

  4. the value of utility services, meals, and food provided to employees free of charge under Russian legislation, and housing provided to the taxpayer’s employees free of charge under the procedure established by Russian legislation, including cash compensation for failure to provide free housing, utility services, and other similar services; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  5. expenses for acquiring or manufacturing uniforms and service clothing issued to employees free of charge or sold to them at reduced prices under Russian legislation, to the extent not reimbursed by the employees, where the clothing remains in the employees’ permanent personal use. Expenses of an organization for acquiring or manufacturing uniforms and footwear indicating that employees belong to that organization are accounted for under the same procedure; [As amended by Federal Law No. 58-FZ of June 6, 2005.]

  6. average earnings accrued to employees and preserved while they perform state and/or public duties and in other cases provided for by Russian labor legislation;

  7. expenses in the form of average earnings preserved for employees during leave provided for by Russian legislation; actual expenses for travel of employees and their dependents to and from the place at which leave is taken within the Russian Federation, including expenses for transporting the baggage of employees of organizations located in the Far North and equivalent areas, under the procedure provided for by applicable legislation for organizations financed from the relevant budgets and under the procedure provided for by the employer for other organizations; additional pay to minors for reduced working hours; expenses for paid breaks for mothers to feed a child; and expenses for time spent undergoing medical examinations; [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 122-FZ of August 22, 2004, and No. 366-FZ of November 24, 2014.]

  8. cash compensation for unused leave under Russian labor legislation; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  9. accruals to employees being dismissed, including in connection with reorganization or liquidation of the taxpayer or reduction of the taxpayer’s headcount or workforce. For purposes of this subparagraph, accruals to employees being dismissed include, in particular, severance benefits paid by the employer upon termination of an employment agreement and provided for by employment agreements and/or separate agreements between the parties to the employment agreement, including termination agreements, as well as collective agreements, other agreements, and local regulations containing labor-law rules; [As amended by Federal Law No. 382-FZ of November 29, 2014.]

  10. lump-sum long-service remuneration or professional-seniority supplements under Russian legislation;

  11. supplements attributable to regional regulation of remuneration, including accruals under regional coefficients and coefficients for work in arduous climatic conditions; [As amended by Federal Law No. 122-FZ of August 22, 2004.]

  12. supplements for continuous service in the Far North and equivalent areas, the European North, and other areas with arduous climatic conditions; [As amended by Federal Law No. 122-FZ of August 22, 2004.]

12.1. actual travel costs and actual baggage-transport costs, for no more than five metric tons per family and not exceeding rail-transport tariffs, for an employee of an organization located in the Far North or an equivalent area and members of the employee’s family when they move to a new place of residence in another locality because the employment agreement is terminated on any ground, including the employee’s death, other than dismissal for culpable conduct. If there is no railway, travel expenses are accepted at the minimum air-fare amount; [Subparagraph added by Federal Law No. 58-FZ of June 6, 2005.]

  1. expenses in the form of average earnings preserved under Russian legislation during educational leave granted to the taxpayer’s employees, as well as expenses for travel to and from the place of study; [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 58-FZ of June 6, 2005, and No. 366-FZ of November 24, 2014.]

  2. labor costs for periods of involuntary absence or performance of lower-paid work in the cases provided for by Russian legislation;

  3. [Subparagraph repealed by Federal Law No. 213-FZ of July 24, 2009.]

  4. amounts of employer payments or contributions under compulsory-insurance agreements; employer contributions paid under the Federal Law “On Additional Insurance Contributions to the Funded Pension and State Support for Formation of Pension Savings”; employer savings contributions under long-term savings agreements of employees who are both contributors and participants under those agreements; and employer payments or contributions under voluntary-insurance agreements or non-governmental-pension-provision agreements concluded for the benefit of employees with insurance organizations or non-governmental pension funds licensed under Russian legislation to conduct the relevant activities in the Russian Federation. [As amended by Federal Laws No. 55-FZ of April 30, 2008, No. 177-FZ of June 29, 2015, and No. 418-FZ of November 17, 2025.]

In cases of voluntary insurance or non-governmental pension provision, those amounts are included in labor costs under the following agreements:

life-insurance agreements concluded for at least five years with Russian insurance organizations licensed to conduct the relevant activity, where during those five years the agreements provide for no insurance benefits, including annuities and/or other periodic payments, except insurance benefits in the event of death and/or harm to the insured person’s health; [As amended by Federal Law No. 216-FZ of July 24, 2007.]

non-governmental-pension-provision agreements, provided that the pension plan accounts for pension contributions in individual accounts of participants in non-governmental pension funds, and/or voluntary-pension-insurance agreements upon the occurrence, for the participant and/or insured person, and during the period of, pension grounds provided for by Russian legislation that confer a right to a non-governmental pension. Non-governmental-pension-provision agreements must provide for payment of pensions until the funds in the participant’s individual account are exhausted, but for at least five years, or for life; voluntary-pension-insurance agreements must provide for payment of pensions for life; [As amended by Federal Laws No. 204-FZ of December 29, 2004, No. 216-FZ of July 24, 2007, No. 177-FZ of June 29, 2015, No. 374-FZ of November 23, 2020, and No. 561-FZ of December 28, 2022.]

voluntary personal-insurance agreements for employees concluded for at least one year and providing for insurers to pay the insured employees’ medical expenses;

voluntary personal-insurance agreements providing benefits exclusively in the event of death and/or harm to the insured person’s health. [As amended by Federal Law No. 216-FZ of July 24, 2007.]

The aggregate amount of employer contributions paid under the Federal Law “On Additional Insurance Contributions to the Funded Pension and State Support for Formation of Pension Savings,” employer savings contributions under long-term savings agreements of employees who are both contributors and participants under those agreements, and employer payments or contributions under employees’ long-term life-insurance, voluntary-pension-insurance, and/or non-governmental-pension-provision agreements is taken into account for tax purposes in an amount not exceeding 12 percent of labor costs. [As amended by Federal Laws No. 204-FZ of December 29, 2004, No. 55-FZ of April 30, 2008, No. 177-FZ of June 29, 2015, and No. 418-FZ of November 17, 2025.]

If the terms of a life-insurance agreement, voluntary-pension-insurance agreement, and/or non-governmental-pension-provision agreement are amended for some or all insured employees or participants so that the agreement ceases to meet the requirements of this subparagraph, or if an agreement is terminated for some or all insured employees or participants, employer contributions under the agreement for the relevant employees that were previously included in expenses are recognized as taxable from the date the terms were amended and/or the term of the agreement was shortened or the agreement was terminated. This does not apply to early termination caused by force majeure, meaning extraordinary and unavoidable circumstances. [As amended by Federal Law No. 216-FZ of July 24, 2007.]

Contributions under voluntary personal-insurance agreements providing for insurers to pay insured employees’ medical expenses; employer expenses under medical-service agreements concluded for the benefit of employees for at least one year with medical organizations licensed under Russian legislation to conduct medical activities; and the expenses specified in subparagraph 24.2 of this Article are included in expenses in an aggregate amount not exceeding 6 percent of labor costs. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Contributions under voluntary personal-insurance agreements providing benefits exclusively in the event of death and/or harm to the insured person’s health are included in expenses in an amount not exceeding 15,000 rubles per year, calculated as the total contributions paid under those agreements divided by the number of insured employees. [As amended by Federal Law No. 216-FZ of July 24, 2007.]

When calculating the maximum payments or contributions under this subparagraph, the amounts of payments or contributions provided for by this subparagraph are not included in labor costs; [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

  1. amounts accrued at the tariff rate or salary for calendar days spent traveling from the organization’s location or assembly point to the place of work and back, as provided for by the rotational-work schedule, and for days employees are delayed in transit because of weather conditions, where work is performed on a rotational basis and the amounts are provided for by collective agreements; [As amended by Federal Law No. 137-FZ of July 27, 2006.]

  2. amounts accrued for work performed by individuals engaged to work for the taxpayer under special workforce-supply agreements with state organizations; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. in cases provided for by Russian legislation, accruals at the principal place of employment to the taxpayer’s workers, managers, or specialists while they undertake off-the-job advanced training or retraining; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  4. labor costs for employee donors for days of examination, blood donation, and rest granted after each day of blood donation;

  5. labor costs for persons not on the staff of the taxpayer organization for work they perform under civil-law agreements, including contracts for work, other than remuneration under civil-law agreements concluded with individual entrepreneurs; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  6. accruals provided for by Russian legislation to military personnel serving at state unitary enterprises and construction organizations of federal executive bodies in which military service is provided for by Russian legislation; employees of internal-affairs bodies, institutions and bodies of the penal-enforcement system, and the Federal Fire Service of the State Fire Service; and persons serving in the National Guard Troops of the Russian Federation who hold special police ranks; [As amended by Federal Laws No. 116-FZ of July 25, 2002, and No. 108-FZ of May 29, 2019.]

  7. additional payments to persons with disabilities provided for by Russian legislation;

  8. expenses in the form of remittances to a reserve for future payment of employee leave and/or a reserve for annual long-service and annual-performance remuneration, made under Article 324.1 of this Code; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 382-FZ of November 29, 2014.]

24.1. expenses reimbursing employees for costs of paying interest on loans or credits for acquisition and/or construction of housing. For tax purposes, those expenses are recognized in an amount not exceeding 3 percent of labor costs; [Subparagraph added by Federal Law No. 158-FZ of July 22, 2008.]

24.2. expenses for payment for:

tourism and recreation services within the Russian Federation under an agreement for sale of a tourism product, provided to employees; their spouses, parents, and children, including adopted children, under 18 years of age; wards under 18 years of age; children, including adopted children, under 24 years of age studying full-time at educational institutions; and former wards, after termination of guardianship or trusteeship, under 24 years of age studying full-time at educational institutions;

sanatorium and resort treatment within the Russian Federation. These expenses include employer payments for sanatorium and resort treatment services, including accommodation and meals, provided within the Russian Federation to the persons listed in the second paragraph of this subparagraph, as well as full or partial reimbursement to those persons of their expenses for those services, including accommodation and meals, within the Russian Federation.

For purposes of this subparagraph, tourism and recreation services within the Russian Federation mean the following services provided under an agreement for sale of a tourism product concluded by the employer with a tour operator or travel agent:

carriage of the tourist within the Russian Federation by air, water, road, and/or rail transport to and from the destination, or along another route agreed in the tourism-product agreement;

accommodation of the tourist in one or more hotels or other accommodation facilities, or sanatorium and resort treatment and recreation facilities, located in the Russian Federation, including meals if provided together with accommodation in a hotel, other accommodation facility, or sanatorium and resort treatment and recreation facility;

excursion services.

The expenses specified in this subparagraph are taken into account at the amount actually incurred, but not more than 50,000 rubles in aggregate for the tax period for each person listed in the second paragraph of this subparagraph, and provided that the requirement established by the ninth paragraph of subparagraph 16 of this Article is met; [Subparagraph added by Federal Law No. 113-FZ of April 23, 2018; as amended by Federal Law No. 8-FZ of February 17, 2021.]

  1. other types of expenses incurred for the benefit of an employee and provided for by an employment agreement and/or collective agreement.

Article 256. Depreciable Property

1. For purposes of this Chapter, depreciable property means property, intellectual-property results, and other intellectual-property objects that are owned by the taxpayer, unless this Chapter provides otherwise, and used by the taxpayer to generate income. Property, intellectual-property results, and other intellectual-property objects are recognized as depreciable property if they have a useful life exceeding 12 months and an initial value exceeding 100,000 rubles. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

Depreciable property received by a unitary enterprise from the owner of the unitary enterprise’s property under operational management or economic management is depreciated by that unitary enterprise under the procedure established by this Chapter. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Depreciable property received by an investor organization from the property owner under Russian legislation on investment agreements in the provision of utility services is depreciated by that organization during the term of the investment agreement under the procedure established by this Chapter. [Paragraph added by Federal Law No. 110-FZ of August 20, 2004.]

Property forming part of mobilization capacity is depreciated under the procedure established by this Chapter. [Paragraph added by Federal Law No. 206-FZ of November 29, 2012.]

Depreciable property includes capital investments made by a lessee, with the lessor’s consent, as inseparable improvements to leased fixed assets, as well as capital investments made by a gratuitous-use borrower, with the gratuitous-use lender’s consent, as inseparable improvements to fixed assets provided under an agreement for use free of charge. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005; as amended by Federal Law No. 158-FZ of July 22, 2008.]

Depreciable property received by an organization from the property owner or created under Russian legislation on investment agreements in the provision of utility services or on concession agreements is depreciated by that organization during the term of the investment agreement or concession agreement under the procedure established by this Chapter. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005; as amended by Federal Law No. 108-FZ of June 30, 2008.]

2. Land and other natural-resource-use objects, including water, subsoil, and other natural resources, as well as inventories, goods, construction in progress, securities, derivative financial instruments, including forward, futures, and option contracts, and digital currency are not depreciated. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 242-FZ of July 3, 2016, and No. 418-FZ of November 29, 2024.]

The following types of depreciable property are not depreciated: [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  1. property of budget-funded organizations, other than property acquired in connection with entrepreneurial activities and used for those activities; [As amended by Federal Law No. 110-FZ of July 24, 2002.]

  2. property of non-profit organizations received as earmarked receipts or acquired with earmarked receipts and used for non-profit activities; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. [Subparagraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

  4. external-amenity facilities, including forestry facilities, road facilities constructed using budget or similar earmarked financing, and specialized navigational-aid structures, and other similar facilities; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  5. [Subparagraph repealed by Federal Law No. 135-FZ of July 22, 2008.]

  6. acquired publications, including books, brochures, and similar items, and works of art. The value of acquired publications and the value of cultural objects acquired by museums that are budgetary institutions for the Museum Fund of the Russian Federation are included in full in other expenses connected with production and sales when the items are acquired; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 215-FZ of July 23, 2013.]

  7. property acquired or created with funds received under Article 251(1)(14), (19), (22), (23), and (30) of this Code, as well as property specified in Article 251(1)(6) and (7) of this Code; [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 191-FZ of December 31, 2002, and No. 204-FZ of December 29, 2004.]

  8. acquired rights to intellectual-property results and other intellectual-property objects where the agreement for acquisition of those rights requires payment in periodic installments during the term of the agreement; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

  9. fixed assets in respect of which the taxpayer exercised the right to apply the investment tax deduction, with due regard to the special rules established by Article 286.1(7) of this Code; [Subparagraph added by Federal Law No. 335-FZ of November 27, 2017.]

  10. property created as a result of the work specified in Article 251(1)(11.2) of this Code; [Subparagraph added by Federal Law No. 424-FZ of November 27, 2018.]

  11. medical devices whose acquisition costs were taken into account by the taxpayer under Article 264(1)(48.12) of this Code; [Subparagraph added by Federal Law No. 121-FZ of April 22, 2020.]

  12. fixed assets whose acquisition or creation costs are taken into account in determining the tax deductions established by Articles 343.6, 343.7, and 343.9 of this Code; [Subparagraph added by Federal Law No. 195-FZ of July 13, 2020; as amended by Federal Law No. 566-FZ of December 28, 2022.]

  13. intangible assets created as a result of scientific-research and/or experimental-design-development expenses in respect of which the taxpayer exercised the right to apply the investment tax deduction, with due regard to the special rules established by Article 286.1(7) of this Code; [Subparagraph added by Federal Law No. 374-FZ of November 23, 2020.]

  14. fixed assets in respect of which the SZPK tax deduction specified in Article 25.18 of this Code has been or will be applied. [Subparagraph added by Federal Law No. 225-FZ of June 28, 2022.]

3. For purposes of this Chapter, the following fixed assets are excluded from depreciable property:

[Textual paragraph repealed by Federal Law No. 325-FZ of September 29, 2019.]

fixed assets placed in conservation for more than three months by decision of the organization’s management;

fixed assets undergoing reconstruction or modernization for more than 12 months by decision of the organization’s management, unless the taxpayer continues to use the fixed assets during reconstruction or modernization in activities intended to generate income; [As amended by Federal Law No. 382-FZ of November 29, 2014.]

[Textual paragraph repealed by Federal Law No. 137-FZ of June 4, 2018.]

When a fixed asset is returned from conservation, depreciation is accrued under the procedure that applied before it was placed in conservation. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 305-FZ of November 7, 2011.]

4. Depreciation accrued on fixed assets transferred for use free of charge to government authorities and administrative bodies; local government bodies; state and municipal institutions; and state and municipal unitary enterprises, where Russian legislation imposes that obligation on the taxpayer, and depreciation accrued on fixed assets used to transport gas through gas-distribution networks to maintain the continuous burning of the Eternal Flame and periodic burning of the Flame of Remembrance at military burial sites and memorial structures located outside military burial sites under Law of the Russian Federation No. 4292-I of January 14, 1993, “On Perpetuating the Memory of Those Who Died Defending the Fatherland,” provided that, pursuant to acts of the Government of the Russian Federation, the gas is supplied and the gas-transport services are provided without charge to consumers, are taken into account in determining the tax base under Article 274 of this Code. [Paragraph added by Federal Law No. 382-FZ of November 29, 2014; as amended by Federal Law No. 323-FZ of July 14, 2022.]

Article 257. Procedure for Determining the Value of Depreciable Property

[Title as amended by Federal Law No. 57-FZ of May 29, 2002.]

1. For purposes of this Chapter, fixed assets mean the portion of property used as means of labor to produce and sell goods, perform work, provide services, or manage an organization and having an initial value exceeding 100,000 rubles. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 216-FZ of July 24, 2007, No. 229-FZ of July 27, 2010, and No. 150-FZ of June 8, 2015.]

The initial value of a fixed asset is the sum of expenses for acquiring, constructing, manufacturing, delivering, and bringing it to a condition suitable for use, excluding value-added tax and excise taxes except in the cases provided for by this Code. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 58-FZ of June 6, 2005, No. 224-FZ of November 26, 2008, and No. 389-FZ of July 31, 2023.]

In establishing the initial value of a fixed asset that is included in the unified register of Russian radio-electronic products and relates to artificial intelligence, is included in the unified register of Russian computer programs and databases, or is included in the list of Russian high-technology equipment approved by the Government of the Russian Federation, the taxpayer may take those expenses into account using a coefficient of 2. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Laws No. 159-FZ of April 28, 2023, and No. 176-FZ of July 12, 2024.]

The initial value of property that is the subject of a leasing agreement is the sum of the lessor’s expenses for acquiring, constructing, delivering, manufacturing, and bringing it to a condition suitable for use, excluding taxes deductible or included in expenses under this Code. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The replacement cost of depreciable fixed assets acquired or created before this Chapter entered into force is their initial value adjusted for revaluations conducted before the date on which this Chapter entered into force. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 110-FZ of July 24, 2002.]

In determining the replacement cost of depreciable fixed assets for purposes of this Chapter, account is taken of a revaluation of fixed assets conducted by decision of the taxpayer as of January 1, 2002, and recorded in the taxpayer’s accounting records after January 1, 2002. That revaluation is accepted for tax purposes in an amount not exceeding 30 percent of the replacement cost of the relevant fixed assets recorded in the taxpayer’s accounting records as of January 1, 2001, taking into account a revaluation as of January 1, 2001, conducted by decision of the taxpayer and recorded in 2001. The amount of an upward or downward revaluation as of January 1, 2002, recorded by the taxpayer in 2002, is not recognized as the taxpayer’s income or expense for tax purposes. The corresponding revaluation of depreciation amounts is accepted for tax purposes under the same procedure. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 110-FZ of July 24, 2002.]

If, in reporting or tax periods after this Chapter entered into force, a taxpayer revalues fixed assets upward or downward to market value, the positive or negative revaluation amount is not recognized as income or an expense for tax purposes and is not taken into account in determining the replacement cost of depreciable property or in accruing depreciation taken into account for tax purposes under this Chapter. [Paragraph added by Federal Law No. 110-FZ of July 24, 2002.]

The residual value of fixed assets put into operation before this Chapter entered into force is the difference between their replacement cost and depreciation determined under the procedure established by the fifth paragraph of this paragraph. [Paragraph added by Federal Law No. 110-FZ of July 24, 2002.]

The residual value of fixed assets put into operation after this Chapter entered into force is the difference between their initial value and depreciation accrued during their operation. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 110-FZ of July 24, 2002.]

Where a taxpayer uses fixed assets of its own production, their initial value is the value of finished goods calculated under Article 319(2) of this Code, increased by the corresponding excise taxes for fixed assets that are excisable goods. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The initial value of property received as the object of a concession agreement is its market value when received, increased by expenses for completion, additional fitting, reconstruction, modernization, technical re-equipment, and bringing the property to a condition suitable for use, excluding taxes deductible or included in expenses under this Code. [Paragraph added by Federal Law No. 108-FZ of June 30, 2008.]

Unless this Chapter provides otherwise, the residual value of depreciable property for which depreciation is accrued under the nonlinear method is determined by the formula: [Paragraph added by Federal Law No. 158-FZ of July 22, 2008.]

[ S_n = S \times (1 - 0.01 \times k)^n ]

[Formula paragraph added by Federal Law No. 158-FZ of July 22, 2008.]

where:

(S_n) is the residual value of the property after (n) months from its inclusion in the relevant depreciation group or subgroup; [Paragraph added by Federal Law No. 158-FZ of July 22, 2008.]

(S) is the initial or replacement value of the property; [Paragraph added by Federal Law No. 158-FZ of July 22, 2008.]

(n) is the number of full months from the date the property was included in the relevant depreciation group or subgroup through the date it was removed from that group or subgroup, excluding the period, calculated in full months, during which the property did not form part of depreciable property under Article 256(3) of this Code; [Paragraph added by Federal Law No. 158-FZ of July 22, 2008.]

(k) is the depreciation rate, including any increasing or decreasing coefficient, applied to the relevant depreciation group or subgroup. [Paragraph added by Federal Law No. 158-FZ of July 22, 2008.]

When determining the residual value of fixed assets to which the second paragraph of Article 258(9) of this Code was applied, the value at which those assets were included in the relevant depreciation groups or subgroups is used instead of initial value. [Paragraph added by Federal Law No. 206-FZ of November 29, 2012.]

The initial value of property created using budget targeted-financing funds is the sum of expenses for acquiring, constructing, manufacturing, delivering, and bringing it to a condition suitable for use, excluding value-added tax and excise taxes except in the cases provided for by this Code, less expenses financed from the budget targeted-financing funds. [Paragraph added by Federal Law No. 215-FZ of July 23, 2013.]

For taxpayers that, on the date the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region, and Kherson Region were admitted to the Russian Federation and new constituent entities were formed within the Russian Federation, had, under their constituent documents, the location of their permanent executive body–or, in the absence of such a body, another body or person authorized to act on behalf of the legal person without a power of attorney–in the territory of the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region, or Kherson Region, the initial value of depreciable property put into operation before Russian tax and levy legislation began to apply to those taxpayers is the sum, supported by primary accounting documents unless this paragraph provides otherwise, of expenses for acquiring, constructing, manufacturing, delivering, bringing to a condition suitable for use, completing, additionally fitting, reconstructing, modernizing, and technically re-equipping the property. The residual value of that depreciable property is the difference between its initial value and the sum of depreciation calculated under the straight-line method and the rules of this Chapter for a period equal to the number of months the property was operated before the month in which Russian tax and levy legislation began to apply to the taxpayer, and depreciation accrued from that month onward under this Chapter. The initial value and the depreciation calculated under the straight-line method and the rules of this Chapter for the period equal to the number of months the property was operated before the month in which Russian tax and levy legislation began to apply to the taxpayer are stated in the inventory list provided for by the fourteenth part of Article 313 of this Code. If primary accounting documents are absent, expenses for acquiring, constructing, manufacturing, delivering, bringing to a condition suitable for use, completing, additionally fitting, reconstructing, modernizing, and technically re-equipping depreciable property put into operation before Russian tax and levy legislation began to apply to those taxpayers may be substantiated under another procedure if legislation so provides. [Paragraph added by Federal Law No. 443-FZ of November 21, 2022.]

2. The initial value of fixed assets and intangible assets changes upon completion, additional fitting, reconstruction, modernization, technical re-equipment, or partial liquidation of the relevant assets, and on other similar grounds, irrespective of their residual value. [As amended by Federal Laws No. 305-FZ of July 2, 2021, and No. 389-FZ of July 31, 2023.]

Completion, additional fitting, and modernization include work caused by a change in the technological or operational purpose of equipment, a building, structure, or other depreciable fixed asset or intangible asset, increased loads, and/or other new qualities. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

For purposes of this Chapter, reconstruction means conversion of existing fixed assets connected with improving production and increasing its technical and economic indicators and conducted under a fixed-asset reconstruction project to increase production capacity, improve quality, and change the product range.

Technical re-equipment means a set of measures to improve the technical and economic indicators of fixed assets or their individual parts through introduction of advanced equipment and technology, mechanization and automation of production, and modernization and replacement of technologically obsolete and physically worn equipment with new, more productive equipment. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

3. For purposes of this Chapter, intangible assets mean intellectual-property results and other intellectual-property objects, including exclusive rights to them, acquired and/or created by the taxpayer and used for more than 12 months in production of goods, performance of work, provision of services, or the organization’s management needs.

Recognition of an intangible asset requires that it be capable of generating economic benefits or income for the taxpayer and that duly executed documents confirm the existence of the intangible asset itself and/or the taxpayer’s exclusive right to intellectual-property results, including patents, certificates, other protective documents, and agreements assigning or acquiring a patent or trademark.

Intangible assets include, in particular:

  1. a patent holder’s exclusive right to an invention, industrial design, or utility model;

  2. an author’s or other right holder’s exclusive right to use a computer program or database;

  3. an author’s or other right holder’s exclusive right to use the topography of an integrated circuit;

  4. an exclusive right to a trademark, service mark, appellation of origin, or trade name;

  5. a patent holder’s exclusive right to breeding achievements;

  6. possession of know-how, a secret formula or process, or information concerning industrial, commercial, or scientific experience;

  7. an exclusive right to audiovisual works. [Paragraph added by Federal Law No. 215-FZ of July 23, 2013.]

The initial value of depreciable intangible assets is the sum of expenses for acquiring or creating them and bringing them to a condition suitable for use, excluding value-added tax and excise taxes except in the cases provided for by this Code. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

The value of intangible assets created by the organization itself is the sum of actual expenses for their creation and production, including material expenses, labor costs, costs of services of third-party organizations, and patent fees connected with obtaining patents and certificates, excluding taxes included in expenses under this Code.

In establishing the initial value of intangible assets in the form of exclusive rights to computer programs and databases included in the unified register of Russian computer programs and databases, the taxpayer may take those expenses into account using a coefficient of 2. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Law No. 176-FZ of July 12, 2024.]

The residual value of intangible assets is the difference between their initial value and depreciation accrued during their operation. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

Intangible assets do not include:

  1. scientific-research, experimental-design, and technological work that did not produce a positive result; or

  2. the intellectual and business qualities, qualifications, and capacity for work of the organization’s employees.

4. A fixed asset included in the unified register of Russian radio-electronic products is classified as relating to artificial intelligence on the basis of a special attribute in that register indicating that the fixed asset relates to artificial intelligence. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Law No. 176-FZ of July 12, 2024.]

Article 258. Depreciation Groups and Subgroups; Special Rules for Including Depreciable Property in Depreciation Groups and Subgroups

1. Depreciable property is allocated to depreciation groups according to its useful life. Useful life means the period during which an item of fixed assets or intangible assets serves the purposes of the taxpayer’s activities. The taxpayer determines the useful life independently on the date the depreciable property is put into operation, in accordance with this Article and with due regard to the classification of fixed assets approved by the Government of the Russian Federation.

A taxpayer may increase the useful life of a fixed asset after it is put into operation if its useful life increases after reconstruction, modernization, or technical re-equipment. The useful life may be increased within the limits established for the depreciation group in which the fixed asset was previously included.

If reconstruction, modernization, or technical re-equipment of a fixed asset does not increase its useful life, the taxpayer applies the depreciation rate determined from the useful life originally established for that fixed asset. [As amended by Federal Law No. 305-FZ of July 2, 2021.]

Capital investments in leased fixed assets specified in the first paragraph of Article 256(1) of this Code are depreciated as follows:

capital investments whose value the lessor reimburses to the lessee are depreciated by the lessor under the procedure established by this Chapter;

capital investments made by the lessee with the lessor’s consent and not reimbursed by the lessor are depreciated by the lessee during the term of the lease agreement, on the basis of depreciation calculated with due regard to the useful life determined for the leased fixed assets or for capital investments in those assets under the classification of fixed assets approved by the Government of the Russian Federation. [As amended by Federal Law No. 281-FZ of November 25, 2009.]

Capital investments in fixed assets received under an agreement for use free of charge and specified in the first paragraph of Article 256(1) of this Code are depreciated as follows:

capital investments whose value the gratuitous-use lender reimburses to the gratuitous-use borrower are depreciated by the gratuitous-use lender under the procedure established by this Chapter;

capital investments made by the gratuitous-use borrower with the gratuitous-use lender’s consent and not reimbursed by the gratuitous-use lender are depreciated by the gratuitous-use borrower during the term of the agreement for use free of charge, on the basis of depreciation calculated with due regard to the useful life determined for the fixed assets received or for capital investments in those assets under the classification of fixed assets approved by the Government of the Russian Federation. [As amended by Federal Law No. 281-FZ of November 25, 2009.]

For depreciable property put into operation before Russian tax and levy legislation began to apply to them, taxpayers that, on the date the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region, and Kherson Region were admitted to the Russian Federation and new constituent entities were formed within the Russian Federation, had, under their constituent documents, the location of their permanent executive body–or, in the absence of such a body, another body or person authorized to act on behalf of the legal person without a power of attorney–in the territory of the Donetsk People’s Republic, Lugansk People’s Republic, Zaporozhye Region, or Kherson Region determine the useful life under this Article from the date the property was put into operation. [Paragraph added by Federal Law No. 443-FZ of November 21, 2022.]

2. The useful life of an intangible asset is determined from the term of the patent or certificate and/or other limitations on the period of use of intellectual-property objects under Russian legislation or applicable foreign law, as well as from the useful life of the intangible asset under the relevant agreements. For intangible assets whose useful life cannot be determined, depreciation rates are established on the basis of a useful life of 10 years, but not exceeding the taxpayer’s period of activity.

For the intangible assets specified in subparagraphs 1 through 3 and 5 through 7 of the third paragraph of Article 257(3) of this Code, a taxpayer may independently determine a useful life of not less than two years. [Paragraph added by Federal Law No. 395-FZ of December 28, 2010; as amended by Federal Law No. 215-FZ of July 23, 2013.]

3. Depreciable property is combined into the following depreciation groups:

first group–all short-lived property with a useful life from one year through two years;

second group–property with a useful life exceeding two years and up to and including three years;

third group–property with a useful life exceeding three years and up to and including five years;

fourth group–property with a useful life exceeding five years and up to and including seven years;

fifth group–property with a useful life exceeding seven years and up to and including 10 years;

sixth group–property with a useful life exceeding 10 years and up to and including 15 years;

seventh group–property with a useful life exceeding 15 years and up to and including 20 years;

eighth group–property with a useful life exceeding 20 years and up to and including 25 years;

ninth group–property with a useful life exceeding 25 years and up to and including 30 years;

tenth group–property with a useful life exceeding 30 years.

4. The classification of fixed assets included in depreciation groups is approved by the Government of the Russian Federation.

5. Intangible assets are included in depreciation groups according to their useful life determined under paragraph 2 of this Article.

6. For types of fixed assets not listed in the depreciation groups, the taxpayer establishes the useful life in accordance with technical specifications or manufacturers’ recommendations.

7. For purposes of applying the straight-line depreciation method to acquired used fixed assets, including assets received as a contribution to charter or pooled capital or by succession in a reorganization of legal persons, an organization may determine the depreciation rate with due regard to a useful life reduced by the number of years or months for which the previous owners operated the property. The useful life of those fixed assets may be determined as the useful life established by the previous owner reduced by the number of years or months for which the previous owner operated the property.

If the period for which the previous owners actually used a fixed asset equals or exceeds its useful life determined under the classification of fixed assets approved by the Government of the Russian Federation in accordance with this Chapter, the taxpayer may independently determine its useful life with due regard to safety requirements and other factors.

8. Depreciation is accrued separately for each item of depreciable property specified in the first paragraph of Article 259(3) of this Code, according to its useful life and under the procedure established by this Chapter.

9. For purposes of this Chapter, depreciable property is recognized in tax accounts at its initial value determined under Article 257 of this Code, unless this Chapter provides otherwise.

Unless this Chapter provides otherwise, a taxpayer may include in expenses of the reporting or tax period capital-investment expenses of not more than 10 percent of the initial value of fixed assets, or not more than 30 percent for fixed assets in the third through seventh depreciation groups, other than fixed assets received free of charge. A taxpayer may also include not more than 10 percent, or not more than 30 percent for fixed assets in the third through seventh depreciation groups, of expenses incurred for completion, additional fitting, reconstruction, modernization, technical re-equipment, or partial liquidation of fixed assets and determined under Article 257 of this Code. [As amended by Federal Law No. 335-FZ of November 27, 2017.]

If the taxpayer exercises that right, after being put into operation the relevant fixed assets are included in depreciation groups or subgroups at their initial value less not more than 10 percent–or not more than 30 percent for fixed assets in the third through seventh depreciation groups–of the initial value included in expenses of the reporting or tax period. Amounts by which the initial value changes upon completion, additional fitting, reconstruction, modernization, technical re-equipment, or partial liquidation are included in the aggregate balance of the depreciation groups or subgroups–or change the initial value of items depreciated under the straight-line method under Article 259 of this Code–less not more than 10 percent, or not more than 30 percent for fixed assets in the third through seventh depreciation groups, of those amounts.

If a fixed asset to which the second paragraph of this paragraph was applied is sold to a person related to the taxpayer before five years have elapsed from the time it was put into operation, expenses previously included under that paragraph in expenses of the relevant reporting or tax period must be included in non-sales income in the reporting or tax period in which the sale occurs. [As amended by Federal Law No. 206-FZ of November 29, 2012.]

10. [Paragraph repealed by Federal Law No. 382-FZ of November 29, 2021.]

11. [Paragraph repealed by Federal Law No. 206-FZ of November 29, 2012.]

12. Used depreciable property acquired by an organization is included in the depreciation group or subgroup in which it was included by the previous owner.

13. If an organization whose tax-accounting policy applies the nonlinear depreciation method applies increasing or decreasing coefficients to depreciation rates under Article 259.3 of this Code and/or incurs the scientific-research and/or experimental-design-development expenses provided for by Article 262(2)(1) of this Code, depreciable property to which those coefficients apply and depreciable property used for that scientific research and/or experimental-design development form a subgroup within the depreciation group, and those depreciation groups and subgroups are accounted for separately. All rules for creating or liquidating a group and increasing or decreasing its aggregate balance apply to those subgroups, and the depreciation rate adjusted by the increasing or decreasing coefficient applies to them. [As amended by Federal Law No. 132-FZ of June 7, 2011.]

Application of increasing or decreasing coefficients to the depreciation rates of depreciable property results in a corresponding reduction or increase in the useful life of that property. Depreciation subgroups for depreciable property whose depreciation rates are subject to increasing or decreasing coefficients are formed within the depreciation group on the basis of the useful life determined by the classification of fixed assets approved by the Government of the Russian Federation, without regard to the increase or reduction in useful life.

[Article as amended by Federal Law No. 224-FZ of November 26, 2008.]

Article 259. Methods and Procedure for Calculating Depreciation

1. For purposes of this Chapter, taxpayers may select one of the following depreciation methods, with due regard to the special rules provided for by this Chapter:

  1. the straight-line method; or

  2. the nonlinear method.

The taxpayer independently establishes the depreciation method for all depreciable property, other than property depreciated under the straight-line method pursuant to paragraph 3 of this Article, and states it in its tax-accounting policy. The depreciation method may be changed from the beginning of a subsequent tax period, but a taxpayer may change it no more frequently than once every five years. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

The depreciation methods established by this paragraph apply to all fixed assets irrespective of the date on which they were acquired.

2. Taxpayers determine depreciation monthly for tax purposes under the procedure established by this Chapter. Under the nonlinear method, depreciation is accrued separately for each depreciation group or subgroup; under the straight-line method, it is accrued separately for each item of depreciable property.

3. Irrespective of the depreciation method established in the taxpayer’s tax-accounting policy, the straight-line method applies to buildings, structures, transmission facilities, and intangible assets included in the eighth through tenth depreciation groups, irrespective of the date on which the relevant property was put into operation. It also applies to depreciable fixed assets used by taxpayers specified in Article 275.2(1) of this Code exclusively in activities connected with extracting hydrocarbons from a new offshore hydrocarbon field. [As amended by Federal Law No. 268-FZ of September 30, 2013.]

All other depreciable property, irrespective of the date on which it was put into operation, is depreciated only under the method established in the taxpayer’s tax-accounting policy.

4. Depreciation of depreciable property, including fixed assets for which rights are subject to state registration under Russian legislation, begins on the first day of the month following the month in which the property was put into operation, irrespective of the date of state registration. [As amended by Federal Law No. 206-FZ of November 29, 2012.]

5. If, during a calendar month, an organization is established, liquidated, reorganized, or otherwise transformed so that under Article 55 of this Code its tax period begins or ends before the end of that calendar month, depreciation is accrued subject to the following special rules:

  1. an organization being liquidated accrues depreciation through and including the month in which liquidation is completed, and an organization being reorganized accrues depreciation through and including the month in which the reorganization is completed under the established procedure;

  2. an organization being established or formed through reorganization accrues depreciation from the first day of the month following the month in which it was registered by the state.

This paragraph does not apply to organizations changing their organizational and legal form.

6. [Paragraph repealed by Federal Law No. 265-FZ of July 31, 2020.]

7. Theaters, museums, libraries, and concert organizations that are budgetary institutions may elect not to apply the depreciation procedure established by this Article to depreciable property other than immovable property. In that case, their expenses, financed from income-generating activities, for acquisition and/or creation of depreciable property and for completion, additional fitting, reconstruction, modernization, or technical re-equipment of fixed assets are recognized in full as material expenses as the relevant property is put into operation. [Paragraph added by Federal Law No. 215-FZ of July 23, 2013.]

[Article as amended by Federal Law No. 224-FZ of November 26, 2008.]

Article 259.1. Procedure for Calculating Depreciation Under the Straight-Line Method

1. Where a taxpayer establishes the straight-line depreciation method in its tax-accounting policy, and where the straight-line method applies to depreciable property under Article 259(3) of this Code, depreciation is accrued under the procedure established by this Article.

2. Monthly depreciation for an item of depreciable property is the product of its initial or replacement value and the depreciation rate determined for that item.

The depreciation rate for each item of depreciable property is determined by the formula:

[ K = \frac{1}{n} \times 100% ]

where:

(K) is the depreciation rate as a percentage of the item’s initial or replacement value; and

(n) is the useful life of the item of depreciable property, expressed in months, without taking into account a reduction or increase in the period under the second paragraph of Article 258(13) of this Code.

3. Depreciation of depreciable property in the form of capital investments in fixed assets that are depreciable under this Chapter and depreciated under the straight-line method begins, for the lessor, on the first day of the month following the month in which the property was put into operation and, for the lessee, on the first day of the month following the month in which the property was put into operation.

4. Depreciation of depreciable property in the form of capital investments in fixed assets received under an agreement for use free of charge that are depreciable under this Chapter and depreciated under the straight-line method begins, for the gratuitous-use lender, on the first day of the month following the month in which the capital investment was put into operation and, for the gratuitous-use borrower, on the first day of the month following the month in which the property was put into operation.

5. Irrespective of whether its useful life has ended, depreciation ceases from the first day of the month following the month in which the value of an item of depreciable property was written off in full or the item ceased to form part of the taxpayer’s depreciable property on any ground. [As amended by Federal Law No. 305-FZ of July 2, 2021.]

6. Depreciation of property excluded from depreciable property under Article 256(3) of this Code ceases from the first day of the month following the month in which the property was excluded.

7. When a fixed asset is returned from conservation or its reconstruction or modernization is completed, depreciation is accrued from the first day of the month following the month in which the return from conservation or completion occurred. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

[Article added by Federal Law No. 158-FZ of July 22, 2008.]

Article 259.2. Procedure for Calculating Depreciation Under the Nonlinear Method

1. Where a taxpayer establishes the nonlinear depreciation method in its tax-accounting policy, depreciation is accrued under the procedure established by this Article.

2. As of the first day of the tax period from the beginning of which the tax-accounting policy establishes application of the nonlinear depreciation method, an aggregate balance is determined for each depreciation group or subgroup. It is calculated as the aggregate value of all items of depreciable property allocated to that group or subgroup under the procedure established by Article 322 of this Code, with due regard to this Article.

Thereafter, the aggregate balance of each depreciation group or subgroup is determined, under the procedure established by this Article, as of the first day of the month for which depreciation is calculated.

The aggregate balance of depreciation groups and their subgroups excludes depreciable property depreciated under the straight-line method pursuant to Article 259(3) of this Code.

3. As items of depreciable property are put into operation, their initial value increases the aggregate balance of the relevant depreciation group or subgroup. Their initial value is included in the aggregate balance from the first day of the month following the month in which they were put into operation.

Where the initial value of fixed assets changes under Article 257(2) of this Code because of completion, additional fitting, reconstruction, modernization, technical re-equipment, or partial liquidation, the amount of the change is taken into account in the aggregate balance of the relevant depreciation group or subgroup.

4. The aggregate balance of each depreciation group or subgroup is reduced monthly by depreciation accrued for that group or subgroup.

Monthly depreciation for each depreciation group or subgroup is determined as the product of the aggregate balance of that group or subgroup at the beginning of the month and the depreciation rate established by this Article, according to the formula:

[ A = B \times \frac{k}{100} ]

where:

(A) is monthly depreciation for the relevant depreciation group or subgroup;

(B) is the aggregate balance of the relevant depreciation group or subgroup; and

(k) is the depreciation rate for the relevant depreciation group or subgroup.

5. The following monthly depreciation rates apply under the nonlinear method:

Depreciation group Monthly depreciation rate (%)
First 14.3
Second 8.8
Third 5.6
Fourth 3.8
Fifth 2.7
Sixth 1.8
Seventh 1.3
Eighth 1.0
Ninth 0.8
Tenth 0.7

6. Depreciation of depreciable property in the form of capital investments in leased fixed assets that is depreciable under this Chapter and depreciated under the nonlinear method pursuant to Article 259 of this Code begins, for the lessor, on the first day of the month following the month in which the property was put into operation and, for the lessee, on the first day of the month following the month in which the property was put into operation.

7. Depreciation of depreciable property in the form of capital investments in fixed assets received under an agreement for use free of charge that is depreciable under this Chapter and depreciated under the nonlinear method pursuant to Article 259 of this Code begins, for the gratuitous-use lender, on the first day of the month following the month in which the property was put into operation and, for the gratuitous-use borrower, on the first day of the month following the month in which the property was put into operation.

8. Depreciation of property depreciated under the nonlinear method and excluded from depreciable property under Article 256(3) of this Code ceases from the first day of the month following the month in which the property was excluded. The aggregate balance of the relevant depreciation group or subgroup is reduced by the residual value of that property.

9. Upon termination of an agreement for use free of charge and return of depreciable property to the taxpayer, or upon return of a fixed asset from conservation or completion of its reconstruction or modernization, depreciation under the nonlinear method is accrued from the first day of the month following the month in which the property was returned to the taxpayer, the reconstruction or modernization was completed, or the fixed asset was returned from conservation. The aggregate balance of the relevant depreciation group or subgroup is increased by the residual value of the property, with due regard to Article 258(9) of this Code.

10. When depreciable property is disposed of, the aggregate balance of the relevant depreciation group or subgroup is reduced by the residual value of that property.

11. If disposal of depreciable property reduces the aggregate balance of the relevant depreciation group or subgroup to zero, the group or subgroup is liquidated.

12. If the aggregate balance of a depreciation group or subgroup becomes less than 20,000 rubles, the taxpayer may liquidate the group or subgroup in the month following the month in which that amount was reached, provided that during that time the aggregate balance did not increase as a result of depreciable property being put into operation. The aggregate-balance amount is then included in non-sales expenses of the current period.

13. At the end of the useful life of an item of depreciable property determined under Article 258 of this Code, the taxpayer may remove the item from the depreciation group or subgroup without changing the aggregate balance of that group or subgroup as of the removal date. Depreciation calculated from the aggregate balance of that group or subgroup continues under the procedure established by this Article.

For purposes of this paragraph, the useful life of depreciable property put into operation before the first day of the tax period from which the tax-accounting policy establishes application of the nonlinear depreciation method is determined with due regard to the period for which the property was operated before that date.

[Article added by Federal Law No. 158-FZ of July 22, 2008.]

Article 259.3. Application of Increasing and Decreasing Coefficients to the Depreciation Rate

1. Taxpayers may apply to the basic depreciation rate a special coefficient not exceeding 2:

  1. to depreciable fixed assets used for operation in an aggressive environment and/or under increased-shift conditions.

Taxpayers using depreciable fixed assets for operation in an aggressive environment and/or under increased-shift conditions may use the special coefficient specified in this item only when calculating depreciation on those fixed assets.

For purposes of this Chapter, an aggressive environment means a combination of natural and/or artificial factors whose effects cause increased wear and tear or aging of fixed assets during operation. Fixed assets are also treated as operating in an aggressive environment when they come into contact with an explosive, fire-hazardous, toxic, or other aggressive process environment capable of causing or initiating an emergency.

When the nonlinear depreciation method is applied, this special coefficient does not apply to fixed assets included in the first through third depreciation groups.

This subitem applies to depreciable fixed assets entered in the accounts before January 1, 2014. [Paragraph added by Federal Law No. 206-FZ of November 29, 2012.]

  1. to depreciable fixed assets owned by taxpayers that are industrial-type agricultural organizations, including poultry farms, livestock complexes, fur farms, and greenhouse complexes;

  2. to depreciable fixed assets owned by taxpayer organizations having the status of a resident of an industrial-production or tourist-recreational special economic zone or of a participant in a free economic zone; [As amended by Federal Law No. 379-FZ of November 29, 2014.]

  3. to depreciable fixed assets comprising facilities, other than buildings, that have high energy efficiency under the list of such facilities established by the Government of the Russian Federation, or facilities, other than buildings, that have a high energy-efficiency class where Russian legislation provides for determination of energy-efficiency classes for such facilities; [Subitem added by Federal Law No. 261-FZ of November 23, 2009; as amended by Federal Law No. 286-FZ of September 30, 2017.]

  4. to depreciable fixed assets comprising principal process equipment operated in connection with the application of best available technologies, in accordance with the list of principal process equipment approved by the Government of the Russian Federation; [Subitem added by Federal Law No. 219-FZ of July 21, 2014.]

  5. to depreciable fixed assets included in the first through seventh depreciation groups and manufactured in accordance with the terms of a special investment contract.

The procedure for classifying depreciable fixed assets as manufactured in accordance with the terms of a special investment contract is determined by the Government of the Russian Federation.

[Subitem added by Federal Law No. 144-FZ of May 23, 2016.]

2. Taxpayers may apply to the basic depreciation rate a special coefficient not exceeding 3:

  1. to depreciable fixed assets that are the subject of a finance-lease agreement (leasing agreement). [As amended by Federal Law No. 382-FZ of November 29, 2021.]

This special coefficient does not apply to fixed assets included in the first through third depreciation groups;

  1. to depreciable fixed assets used exclusively for scientific and technical activities;

  2. to depreciable fixed assets used by taxpayers specified in Article 275.2(1) of this Code exclusively in activities connected with extracting hydrocarbons from a new offshore hydrocarbon field.

If a depreciable fixed asset to whose basic depreciation rate the special coefficient was applied under this subitem begins to be used in activities unrelated to extracting hydrocarbons from a new offshore hydrocarbon field before the first day of the month following the month in which the ratio of the fixed asset's residual value to its initial value fell below 0.2, the depreciation previously calculated using the special coefficient must be recalculated without that coefficient. The difference between depreciation recalculated in this manner and depreciation actually calculated for each tax or reporting period must be recaptured and included in non-sales income, beginning with the tax period in which the coefficient was first applied;

[Subitem added by Federal Law No. 268-FZ of September 30, 2013.]

  1. [Subitem added by Federal Law No. 286-FZ of September 30, 2017; repealed by Federal Law No. 259-FZ of August 8, 2024.]

  2. to depreciable fixed assets included, on the date they are put into operation, in the Unified Register of Russian Radioelectronic Products.

Crosswalks between the codes of the Russian Classification of Products by Economic Activity contained in the Unified Register of Russian Radioelectronic Products and the codes of the Russian Classification of Fixed Assets are approved by the federal executive authority responsible for developing state policy and normative legal regulation in the field of investment activity;

[Subitem added by Federal Law No. 321-FZ of July 14, 2022.]

  1. to intangible assets consisting of exclusive rights to computer programs and databases included in the Unified Register of Russian Computer Programs and Databases. This subitem does not apply to intangible assets whose useful life is determined by the taxpayer under the procedure established by the second paragraph of Article 258(2) of this Code. [Subitem added by Federal Law No. 321-FZ of July 14, 2022.]

3. Taxpayers that apply the nonlinear depreciation method and that transferred or received fixed assets constituting the subject of a leasing arrangement under agreements entered into by the parties to the leasing transaction before this Chapter entered into force must place that property in a separate subgroup within the relevant depreciation groups. Depreciation of that property is calculated item by item using the method and rates in effect when the property was transferred or received, together with a special coefficient not exceeding 3.

4. Depreciation may be calculated at rates below those established by this Chapter if the head of the taxpayer organization so decides and the decision is recorded in its tax-accounting policy under the procedure established for selecting the applicable depreciation method.

When taxpayers using reduced depreciation rates dispose of depreciable property, the residual value of the disposed items is determined on the basis of the depreciation rate actually applied.

5. No more than one special coefficient may be applied simultaneously to the basic depreciation rate on the grounds established by paragraphs 1 through 3 of this Article. [Paragraph added by Federal Law No. 268-FZ of September 30, 2013.]

[Article added by Federal Law No. 158-FZ of July 22, 2008.]

Article 260. Expenses for Repair of Fixed Assets and Other Property

[Heading as amended by Federal Law No. 325-FZ of September 29, 2019.]

1. Expenses incurred by a taxpayer for repair of fixed assets and other property are treated as other expenses and recognized for tax purposes in the reporting or tax period in which they were incurred, in the amount of the actual costs. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

2. This Article also applies to repair expenses incurred by a lessee of depreciable fixed assets if the contract or agreement between the lessee and lessor does not require the lessor to reimburse those expenses.

3. To ensure that expenses for repair of fixed assets are included evenly over two or more tax periods, taxpayers may create reserves for future repairs of fixed assets under the procedure established by Article 324 of this Code.

[Article as amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 261. Expenses for Development of Natural Resources

1. For purposes of this Chapter, expenses for development of natural resources are a taxpayer's expenses for geological study of the subsoil, mineral exploration, preparatory work, and sidetracking of producing wells. [As amended by Federal Law No. 213-FZ of July 23, 2013.]

Expenses for development of natural resources include, in particular:

expenses for prospecting for and evaluating mineral deposits, including reserves audits, including expenses connected with construction or drilling and/or abandonment or conservation of wells other than wells recognized as depreciable property; mineral exploration and/or hydrogeological surveys conducted on a subsoil plot under licenses or other permits obtained from authorized bodies under the established procedure; and expenses for acquiring necessary geological and other information from third parties, including government bodies; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 229-FZ of July 27, 2010.]

expenses for preparing territory for mining, construction, and other work in accordance with established requirements for safety and protection of land, subsoil, other natural resources, and the environment, including construction of temporary access roads and roads for removal of extracted rock, minerals, and waste; preparation of sites for construction of the relevant facilities; storage of fertile topsoil intended for subsequent land reclamation; and storage of extracted rock, minerals, and waste;

expenses for compensating for comprehensive damage caused to natural resources by taxpayers during construction and operation of facilities, and for resettlement and payment of compensation for demolition of housing in the course of developing deposits. These expenses also include expenses provided for by contracts or agreements that such taxpayers enter into with the state authorities of constituent entities of the Russian Federation, local self-government bodies, and/or clan or family communities of indigenous small-numbered peoples. [As amended by Federal Laws No. 58-FZ of June 6, 2005; No. 232-FZ of December 18, 2006; No. 224-FZ of November 26, 2008; and No. 229-FZ of July 27, 2010.]

2. Expenses for development of natural resources incurred after this Chapter entered into force must be included in other expenses in accordance with this Chapter unless they are financed from budget funds and/or state extra-budgetary funds.

Expenses for development of natural resources specified in paragraph 1 of this Article are accounted for under the procedure established by Article 325 of this Code. Where expenses for development of natural resources relate to several subsoil plots, they must be accounted for separately for each plot in the proportion determined by the taxpayer under its adopted tax-accounting policy. Those expenses are recognized for tax purposes from the first day of the month following the month in which the relevant work or stage of work is completed and, unless paragraph 7 of this Article provides otherwise, are included in other expenses as follows: [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 268-FZ of September 30, 2013.]

the expenses provided for by the third paragraph of paragraph 1 of this Article, together with expenses for sidetracking producing wells, are included in expenses evenly over 12 months; [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 213-FZ of July 23, 2013.]

the expenses provided for by the fourth and fifth paragraphs of paragraph 1 of this Article are included in expenses evenly over two years, but not beyond the operating period. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 229-FZ of July 27, 2010.]

3. [Paragraph repealed by Federal Law No. 229-FZ of July 27, 2010.]

4. The procedure for recognizing expenses for development of natural resources for tax purposes established by this Article also applies to expenses for construction or drilling of an exploratory well in a hydrocarbon field that proves nonproductive, for the set of geological works and tests conducted using that well, and for the well's subsequent abandonment. The taxpayer applies this procedure whether or not further work on the relevant subsoil plot continues after the nonproductive well is abandoned, provided that expenses for the well are accounted for separately. Unless paragraph 7 of this Article provides otherwise, expenses for a nonproductive well are recognized for tax purposes evenly over 12 months from the first day of the month following the month in which the well was abandoned under the established procedure as having fulfilled its purpose. [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 268-FZ of September 30, 2013.]

A taxpayer makes the decision to recognize a particular well as nonproductive once, and the decision may not subsequently be changed. The taxpayer must notify the tax authority at its place of registration of the decision made for each well no later than the deadline established by this Chapter for filing the tax return for the reporting or tax period in which it actually included the expenses, or a portion of them, for the well in other expenses.

5. [Paragraph repealed by Federal Law No. 229-FZ of July 27, 2010.]

6. Expenses for procuring work or services and geological or other information from third parties, together with expenses for independently performing natural-resource development work, are accepted for tax purposes in the amount of actual costs. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 229-FZ of July 27, 2010.]

7. Expenses for development of natural resources incurred by a taxpayer specified in Article 275.2(1)(1) of this Code on a subsoil plot in conducting activities connected with prospecting for, evaluating, and/or exploring a new offshore hydrocarbon field are recognized for tax purposes from the first day of the month in which the taxpayer decides to allocate all or any portion of those expenses to activities connected with extracting hydrocarbons from a new offshore hydrocarbon field situated within the boundaries of the relevant subsoil plot. [As amended by Federal Law No. 463-FZ of December 28, 2016.]

[Paragraph repealed by Federal Law No. 463-FZ of December 28, 2016.]

If more than one new offshore hydrocarbon field has been identified on a subsoil plot, the taxpayer may elect to allocate those expenses, or any portion of them, to activities connected with extracting hydrocarbons from a new offshore hydrocarbon field conducted at any new offshore hydrocarbon field identified on that subsoil plot.

For purposes of this Code, a new offshore hydrocarbon field is treated as identified on a subsoil plot from the date on which the field's technological development plan is first approved under the established procedure. [Paragraph added by Federal Law No. 463-FZ of December 28, 2016.]

[Paragraph 7 added by Federal Law No. 268-FZ of September 30, 2013.]

8. If, before the first new offshore hydrocarbon field is identified on a subsoil plot, the taxpayer decides to complete one or more stages, phases, or types of natural-resource development work on that plot, or to discontinue all work on the plot because it is economically impracticable, geologically unpromising, or for other reasons, the taxpayer may allocate all expenses incurred in performing the natural-resource development work specified in that decision, provided those expenses have not previously been taken into account for tax purposes, or any portion of those expenses, to activities connected with extracting hydrocarbons from a new offshore hydrocarbon field conducted on another subsoil plot or other subsoil plots. [As amended by Federal Law No. 199-FZ of July 19, 2018.]

[Paragraph repealed by Federal Law No. 199-FZ of July 19, 2018.]

[Paragraph repealed by Federal Law No. 463-FZ of December 28, 2016.]

Taxpayers specified in Article 275.2(1)(1) of this Code must annually, no later than the deadline established by this Chapter for filing the tax return for the tax period, provide the tax authority at their location, or at their place of registration as a major taxpayer, with information in the form approved by the federal executive authority authorized to exercise control and supervision over taxes and levies concerning:

the amount of expenses incurred during the elapsed tax period for development of natural resources for each subsoil plot on which activities connected with extracting hydrocarbons from a new offshore hydrocarbon field are or were conducted during that tax period;

new offshore hydrocarbon fields identified during the elapsed tax period on subsoil plots on which activities connected with extracting hydrocarbons from a new offshore hydrocarbon field are or were conducted during that tax period;

each decision made during the elapsed tax period to allocate natural-resource development expenses to activities connected with extracting hydrocarbons from a new offshore hydrocarbon field, for each new hydrocarbon field and specifying the amount of those expenses; and

decisions made during the elapsed tax period to discontinue work on the relevant subsoil plot because it was economically impracticable, geologically unpromising, or for other reasons.

[Paragraph 8 added by Federal Law No. 268-FZ of September 30, 2013.]

9. Expenses incurred by a taxpayer conducting geological study activities, including prospecting for and evaluation of new offshore hydrocarbon fields, under subsoil-use licenses obtained under the established procedure are recognized for tax purposes under the procedure established by this Article in the amount of actual costs, multiplied by a coefficient of 1.5. [Paragraph added by Federal Law No. 463-FZ of December 28, 2016.]

10. Expenses for natural-resource development work also include expenses incurred by a taxpayer that made a loan to finance a foreign geological-exploration project under a loan agreement satisfying the conditions established by paragraph 11 of this Article. The expenses are recognized in the amount of the principal of that loan, excluding accrued interest, if all obligations under the loan agreement are extinguished without satisfaction of the taxpayer's property claims because work on the foreign geological-exploration project has ended and the project has been recognized as economically impracticable and/or geologically unpromising. Those expenses are accounted for under the procedure established by paragraph 12 of this Article.

The taxpayer independently determines whether a foreign geological-exploration project is successful or economically impracticable and/or geologically unpromising, in accordance with a procedure established in its tax-accounting policy, including criteria for success, economic impracticability, and/or absence of geological prospects. The taxpayer independently develops that procedure, and it must be approved before the date on which the taxpayer makes its first loan to finance a foreign geological-exploration project. The procedure may not be changed during the ten consecutive tax periods beginning with the tax period in which it was approved.

For purposes of this Code, a foreign geological-exploration project means activities of a foreign organization outside the territory of the Russian Federation and beyond the boundaries of the continental shelf of the Russian Federation, within the boundaries of a spatial area having specified geographical coordinates, connected with geological study of the subsoil, prospecting for and evaluation of mineral deposits, and mineral exploration, provided that all of the following conditions are met:

the foreign organization's principal activity is participation in mineral-extraction projects conducted under production-sharing agreements, concession agreements, license agreements, or other similar risk-based agreements; and

the foreign organization is a party to one or more of the agreements referred to in the fourth paragraph of this paragraph, or its establishment is contemplated by one or more such agreements, and it conducts mineral-extraction activities on the basis and in accordance with the terms of one or more such agreements;

the agreements referred to in the fourth paragraph of paragraph 10 of this Article unambiguously establish the geographical coordinates of the spatial areas within whose boundaries activities connected with geological study of the subsoil, prospecting for and evaluation of mineral deposits, and mineral exploration are conducted.

[Paragraph 10 added by Federal Law No. 199-FZ of July 19, 2018.]

11. For purposes of this Code, a loan to finance a foreign geological-exploration project means the provision of property under a loan agreement that simultaneously satisfies all of the following conditions:

the loan agreement is entered into between a Russian organization, as lender, and a foreign organization directly conducting activities to implement the foreign geological-exploration project, as borrower, where the foreign organization is a related party of the Russian organization under Article 105.1(2) of this Code throughout the entire term of the loan agreement;

the loan agreement was first entered into after January 1, 2018;

the loan agreement requires the borrower to use the property received under the agreement exclusively for activities to implement the foreign geological-exploration project; and

the Russian taxpayer organization has decided to recognize, for tax purposes, the amount of the loan made under the relevant loan agreement as a loan to finance a foreign geological-exploration project.

The Russian taxpayer organization makes the decision referred to in the fifth paragraph of this paragraph once, and the decision may not subsequently be changed. The taxpayer must notify the tax authority at its place of registration of the decision no later than the first day of the quarter following the quarter in which the relevant loan agreement was entered into. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

For purposes of this Chapter, the date on which a loan to finance a foreign geological-exploration project is made is the date on which the lender first transfers funds to the borrower under the relevant loan agreement.

If a new loan agreement to finance a foreign geological-exploration project is entered into to replace an earlier agreement, or if the terms of an earlier loan agreement are amended, the date on which the loan is made is the date on which the original obligation between the parties arose.

[Paragraph 11 added by Federal Law No. 199-FZ of July 19, 2018.]

12. Expenses for natural-resource development work provided for by paragraph 10 of this Article are recognized by the taxpayer in other expenses evenly over two years, beginning on the first day of the month following the month in which the obligations under the loan agreement were extinguished in full because the relevant foreign geological-exploration project was recognized as economically impracticable and/or geologically unpromising. [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

Article 262. Expenses for Scientific Research and/or Experimental-Design Work

1. For purposes of this Chapter, expenses for scientific research and/or experimental-design work are expenses relating to the creation of new products, goods, work, or services or improvement of products, goods, work, or services being produced, and to the creation of new technologies and methods of organizing production and management or improvement of those in use.

2. Expenses for scientific research and/or experimental-design work include:

  1. depreciation calculated in accordance with this Chapter on fixed assets and intangible assets, other than buildings and structures, used to perform scientific research and/or experimental-design work, for a period determined as the number of full calendar months during which those fixed assets and intangible assets were used exclusively to perform such research and/or work;

  2. labor costs for employees participating in scientific research and/or experimental-design work that are provided for by items 1 through 3 and 21 of the second paragraph of Article 255 of this Code, for the period during which those employees perform such research and/or work, together with insurance contributions calculated on those labor costs under the procedure established by this Code; [As amended by Federal Law No. 166-FZ of July 18, 2017.]

  3. material expenses provided for by Article 254(1)(1)-(3) and (5) of this Code that are directly connected with performing scientific research and/or experimental-design work;

3.1. expenses for acquiring, under an agreement for alienation, exclusive rights to inventions, utility models, or industrial designs, or for acquiring, under a license agreement, rights to use those results of intellectual activity, where the rights are used exclusively in scientific research and/or experimental-design work; [Subitem added by Federal Law No. 166-FZ of July 18, 2017.]

3.2. expenses for acquiring, under an agreement for alienation of exclusive rights, exclusive rights to inventions, utility models, industrial designs, breeding achievements, computer programs and databases, and topographies of integrated circuits, or for acquiring, under a license agreement, rights to use those results of intellectual activity, where the acquired rights are used exclusively in scientific research and/or experimental-design work; [Subitem added by Federal Law No. 305-FZ of July 2, 2021.]

  1. other expenses directly connected with performing scientific research and/or experimental-design work, in an amount not exceeding 75 percent of the expenses specified in subitem 2 of this paragraph; [As amended by Federal Law No. 166-FZ of July 18, 2017.]

  2. for a taxpayer acting as the customer for scientific research and/or experimental-design work, the cost of work under contracts for scientific research work and contracts for experimental-design and technological work; and

  3. allocations to establish funds supporting scientific, scientific and technical, and innovation activities created under the Federal Law on Science and State Scientific and Technical Policy, in an amount not exceeding 1.5 percent of sales income determined in accordance with Article 249 of this Code.

3. If, during the period in which the employees specified in paragraph 2(2) of this Article performed scientific research and/or experimental-design work, they were also assigned to other taxpayer activities unrelated to that research or work, the corresponding labor costs for those employees are recognized as expenses for scientific research and/or experimental-design work in proportion to the time during which the employees were assigned to perform that research or work.

4. A taxpayer's expenses for scientific research and/or experimental-design work provided for by paragraph 2(1)-(5) of this Article are recognized for tax purposes under the procedure established by this Article, irrespective of the result of the relevant research or work, after the research or work, or a separate stage of it, is completed and/or the parties sign a delivery and acceptance certificate.

Unless this Article provides otherwise, the taxpayer may include expenses for scientific research and/or experimental-design work in other expenses in the reporting or tax period in which the research or work, or a separate stage of it, is completed.

5. A taxpayer may include expenses directly connected with performing scientific research and/or experimental-design work, other than expenses provided for by paragraph 2(1)-(3.1), (5), and (6) of this Article, to the extent they exceed 75 percent of the expenses specified in paragraph 2(2) of this Article, in other expenses for the reporting or tax period in which the research or work, or a separate stage of it, is completed. [As amended by Federal Law No. 166-FZ of July 18, 2017.]

6. A taxpayer's expenses for scientific research and/or experimental-design work provided for by paragraph 2(6) of this Article are recognized for tax purposes in the reporting or tax period in which the relevant expenses were incurred.

7. Unless this Article provides otherwise, a taxpayer incurring expenses for scientific research and/or experimental-design work included in the list approved by the federal executive authority responsible for developing state policy and normative legal regulation in the fields of higher education and scientific, scientific and technical, and innovation activities may, under the procedure established by this Code, include those expenses in other expenses for the reporting or tax period in which the research or work, or a separate stage of it, is completed, or in the initial value of the depreciable intangible assets specified in paragraph 9 of this Article, in the amount of actual costs multiplied by a coefficient of 2. [As amended by Federal Laws No. 166-FZ of July 18, 2017; No. 176-FZ of July 12, 2024; and No. 104-FZ of April 25, 2026.]

For purposes of this paragraph, a taxpayer's actual costs for scientific research and/or experimental-design work include the costs provided for by paragraph 2(1)-(5) of this Article.

8. Unless this Article provides otherwise, a taxpayer exercising the right provided for by paragraph 7 of this Article must submit to the tax authority at the organization's location a report on completed scientific research and/or experimental-design work, or a separate stage of it, hereinafter the report, for which expenses are recognized in the amount of actual costs multiplied by an increasing coefficient. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

The report must be submitted to the tax authority together with the tax return for the tax period in which the scientific research and/or experimental-design work, or a separate stage of it, was completed.

The taxpayer must submit a report for each scientific-research project and experimental-design project, or separate stage of work, and the report must comply with the general requirements for the structure and formatting of scientific and technical reports established by a national standard.

A taxpayer classified as a major taxpayer under Article 83 of this Code must submit the report to the tax authority at which it is registered as a major taxpayer.

Unless this paragraph provides otherwise, the tax authority may order an expert examination of the report, under the procedure established by Article 95 of this Code, to verify that the completed scientific research and/or experimental-design work corresponds to the list provided for by paragraph 7 of this Article. The examination may be conducted by state academies of sciences, federal and national research universities, state scientific centers, and national research centers. [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 104-FZ of April 25, 2026.]

A taxpayer is not required to submit the report to the tax authority if the report has been placed in a state information system designated by the Government of the Russian Federation. When filing its tax return, however, the taxpayer must provide the tax authority with information confirming placement of the report and identifying it in the relevant state information system, in the format and form approved by the federal executive authority authorized to exercise control and supervision over taxes and levies.

If a report placed in that state information system contains information confirming that the completed scientific research and/or experimental-design work corresponds to the list provided for by paragraph 7 of this Article, the expert examination provided for by the fifth paragraph of this paragraph is not ordered. The Government of the Russian Federation establishes the procedure for confirming that the completed research and/or work corresponds to the list referred to in this paragraph and for placing that information in the state information system. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 104-FZ of April 25, 2026.]

If the taxpayer fails to submit a report on completed scientific research and/or experimental-design work, or a separate stage of it; if the report is absent from the state information system designated by the Government of the Russian Federation; or if the information confirming placement of and identifying the report in that system is absent, the expenses for performing the research or work, or separate stage of it, are included in other expenses in the amount of actual costs.

[Paragraph 8 as amended by Federal Law No. 166-FZ of July 18, 2017.]

9. If, as a result of incurring expenses for scientific research and/or experimental-design work, a taxpayer acquires exclusive rights to results of intellectual activity specified in Article 257(3) of this Code, those rights are recognized as intangible assets depreciable under the procedure established by this Chapter or, at the taxpayer's election, the expenses are included over two years in other expenses connected with production and sales.

If those results of intellectual activity are exclusive rights to an invention, utility model, or industrial design entered in the relevant state register of the Russian Federation when a patent is obtained, a taxpayer organization included in the Register of Small Technology Companies under Federal Law No. 478-FZ of August 4, 2023, on the Development of Technology Companies in the Russian Federation may, when determining the initial value of the intangible assets, exercise the right provided for by paragraph 7 of this Article irrespective of whether the relevant scientific research and/or experimental-design work is included in the list provided for by paragraph 7 of this Article and irrespective of whether the conditions established by paragraph 8 of this Article are satisfied. [As amended by Federal Law No. 104-FZ of April 25, 2026.]

The procedure selected by the taxpayer for accounting for those expenses must be stated in its tax-accounting policy. Expenses for scientific research and/or experimental-design work previously included in other expenses under this Chapter are not recaptured or included in the initial value of the intangible asset.

If a taxpayer disposes at a loss of an intangible asset obtained as a result of scientific research and/or experimental-design work whose initial value was determined using an increasing coefficient, the loss is not taken into account for tax purposes.

[Paragraph 9 as amended by Federal Law No. 176-FZ of July 12, 2024.]

10. This Article does not apply to recognition for tax purposes of expenses of taxpayers that perform scientific research and/or experimental-design work under a contract as the provider, contractor, or subcontractor.

11. Expenses for scientific research and/or experimental-design work, including work that produced no positive result, that is included in the list provided for by paragraph 7 of this Article and that began before January 1, 2012, must be included by the taxpayer in other expenses for the reporting or tax period in which they were incurred, in the amount of actual costs multiplied by a coefficient of 1.5, under the procedure in effect in 2011. The taxpayer is not required to submit the report provided for by paragraph 8 of this Article for such scientific research and/or experimental-design work, or a separate stage of it.

[Article as amended by Federal Law No. 132-FZ of June 7, 2011.]

Article 263. Expenses for Compulsory and Voluntary Property Insurance

[Heading as amended by Federal Law No. 224-FZ of November 26, 2008.]

1. Expenses for compulsory and voluntary property insurance include insurance premiums for all types of compulsory insurance and for the following types of voluntary property insurance: [As amended by Federal Law No. 224-FZ of November 26, 2008.]

  1. voluntary insurance of means of transport, including water, air, land, and pipeline transport and leased means of transport, whose maintenance costs are included in expenses connected with production and sales;

  2. voluntary cargo insurance;

  3. voluntary insurance of fixed assets used for production, including leased assets, intangible assets, and capital-construction-in-progress projects, including leased projects;

  4. voluntary insurance of risks connected with construction and installation work;

  5. voluntary insurance of inventories;

  6. voluntary insurance of agricultural crops and animals;

  7. voluntary insurance of other property used by the taxpayer in conducting income-generating activities;

  8. voluntary insurance against liability for causing harm or contractual liability, if the insurance is a condition for the taxpayer to conduct its activities under the international obligations of the Russian Federation or generally accepted international requirements; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 224-FZ of November 26, 2008.]

  9. voluntary insurance against the risk of liability for failure to perform or improper performance of obligations connected with financing construction and/or constructing Olympic facilities, provided in accordance with Article 14 of Federal Law No. 310-FZ of December 1, 2007, on the Organization and Holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, Development of the City of Sochi as a Mountain-Climate Resort, and Amendment of Certain Legislative Acts of the Russian Federation; [Subitem added by Federal Law No. 224-FZ of November 26, 2008.]

9.1. voluntary insurance of property interests connected with circulation of bank cards issued by the taxpayer, covering losses sustained by the insured as a result of third parties conducting transactions using forged cards or cards lost by or stolen from cardholders; debiting funds on the basis of forged slips or electronic-terminal receipts purporting to confirm transactions by the cardholder; or conducting other unlawful bank-card transactions; [Subitem added by Federal Law No. 202-FZ of July 19, 2009.]

9.2. voluntary insurance of export credits and investments against commercial and/or political risks; [Subitem added by Federal Law No. 245-FZ of July 19, 2011.]

9.3. voluntary insurance provided in accordance with Russian legislation to secure financing for measures contemplated by an oil and petroleum-product spill prevention and response plan; [Subitem added by Federal Law No. 268-FZ of September 30, 2013.]

  1. other types of voluntary property insurance if, under Russian legislation, the insurance is a condition for the taxpayer to conduct its activities and/or is intended to compensate expenses, losses, or income not received that are taken into account for tax purposes and may arise as a result of an insured event. [Subitem added by Federal Law No. 224-FZ of November 26, 2008; as amended by Federal Law No. 389-FZ of July 31, 2023.]

2. Expenses for compulsory types of insurance established by Russian legislation are included in other expenses within the insurance tariffs approved in accordance with Russian legislation and the requirements of international conventions. If those tariffs have not been approved, compulsory-insurance expenses are included in other expenses in the amount of actual costs.

3. Expenses for the voluntary types of insurance specified in this Article are included in other expenses in the amount of actual costs. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 264. Other Expenses Connected with Production and/or Sales

1. Other expenses connected with production and sales include the following taxpayer expenses:

  1. amounts of taxes and levies, customs duties and fees, and insurance contributions for compulsory pension insurance, compulsory social insurance against temporary incapacity for work and in connection with maternity, and compulsory medical insurance, calculated under the procedure established by this Code, other than the amounts listed in Article 270 of this Code; [As amended by Federal Laws No. 229-FZ of July 27, 2010; No. 243-FZ of July 3, 2016; and No. 335-FZ of November 27, 2017.]

  2. expenses for certification of products and services and for declarations of conformity involving a third party; [As amended by Federal Law No. 313-FZ of December 30, 2008.]

2.1. standardization expenses, subject to paragraphs 5 and 6 of this Article; [Subitem added by Federal Law No. 330-FZ of November 21, 2011; as amended by Federal Law No. 37-FZ of March 6, 2022.]

  1. commissions and other similar expenses for work performed or services provided by outside organizations;

  2. port and aerodrome dues, expenses for pilotage services, and other similar expenses; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. relocation allowances paid within the norms established in accordance with Russian legislation;

  4. expenses for ensuring the taxpayer's fire safety in accordance with Russian legislation; expenses for maintaining a gas-rescue service; expenses for property-protection services and maintenance of security and fire-alarm systems; expenses for procuring fire-protection and other security services, including services provided by nondepartmental security units under Russian legislation; and expenses for maintaining the taxpayer's own security service to provide economic protection for banking and business operations and safeguard tangible assets, other than expenses for equipment, weapons, and other special protective devices; [As amended by Federal Laws No. 57-FZ of May 29, 2002; No. 58-FZ of June 6, 2005; and No. 108-FZ of May 29, 2019.]

  5. expenses for ensuring normal working conditions and occupational-safety measures provided for by Russian legislation; civil-defense expenses in accordance with Russian legislation; expenses for treating occupational diseases of employees engaged in work involving harmful or arduous working conditions; and expenses connected with maintaining the premises and equipment of first-aid stations situated directly on the organization's premises. These expenses also include expenses for disinfecting premises and acquiring instruments, laboratory equipment, special clothing, and other personal and collective protective equipment not specified in Article 254(1)(3) of this Code, for compliance with sanitary-epidemiological and hygiene requirements imposed by state and local authorities and their officials in connection with the spread of the novel coronavirus infection; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 121-FZ of April 22, 2020.]

  6. employee-recruitment expenses, including expenses for services of specialized recruitment organizations; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  7. expenses for providing warranty repair and maintenance services, including allocations to a reserve for future warranty-repair and warranty-maintenance expenses, subject to Article 267 of this Code;

  8. rent or leasing payments for rented or leased property, including land plots. If the leasing payments include the purchase price of the leased asset, which is to be transferred to the lessee's ownership under a purchase and sale agreement at the end of the leasing agreement, the leasing payments are included in expenses less that purchase price; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

10.1. a fee paid by the concessionaire to the grantor during use or operation of the facility covered by the concession agreement, referred to as the concession fee; [Subitem added by Federal Law No. 108-FZ of June 30, 2008.]

  1. expenses for maintaining official-use transport, including motor, rail, air, and other types of transport. Expenses for compensating the use of personal passenger cars and motorcycles for business travel are deductible within the following limits:

RUB 2,400 per month for passenger cars with an engine displacement not exceeding 2,000 cubic centimeters;

RUB 3,000 per month for passenger cars with an engine displacement exceeding 2,000 cubic centimeters; and

RUB 1,200 per month for motorcycles.

[Subitem 11 as amended by Federal Law No. 104-FZ of April 25, 2026.]

11.1. expenses for reimbursing a remote employee's expenses connected with using equipment, software and hardware, information-security tools, and other resources owned or leased by that employee to perform the employment function, in the amount determined by a collective agreement, local normative act, employment agreement, or supplemental agreement to an employment agreement, but not exceeding RUB 35 for each day on which the employment function is performed remotely, or in the amount of the remote employee's documented expenses.

The method for reimbursing each remote employee, whether under local normative acts or on the basis of documented actual expenses, must be set out in local normative acts or the employment agreement or supplemental agreement. If those instruments contain no such provisions, reimbursement is made solely on the basis of documented actual expenses;

[Subitem added by Federal Law No. 389-FZ of July 31, 2023.]

  1. business-travel expenses, including expenses for:

the employee's travel to the place of the business trip and return to the permanent place of work;

accommodation. This expense category also includes reimbursement of the employee's expenses for additional hotel services, other than bar and restaurant service, room service, and use of recreation and wellness facilities;

per diem or field allowances; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 158-FZ of July 22, 2008.]

processing and issuance of visas, passports, vouchers, invitations, and other similar documents;

consular and aerodrome fees; charges for entry, passage, or transit of motor vehicles and other transport; charges for use of sea canals and other similar structures; and other similar payments and fees; and

payments to an employee in amounts not requiring an expense account, where the right to those payments is established by an act of the President of the Russian Federation and/or an act of the Government of the Russian Federation, to reimburse the employee's additional expenses connected with assignment to territories requiring support for the population's essential needs and restoration of infrastructure, in the amounts established by the employer's local normative acts but not exceeding RUB 700 for each day spent on such a business trip; [Paragraph added by Federal Law No. 443-FZ of November 21, 2022.]

12.1. expenses for transporting employees engaged by organizations operating on a rotational basis or under field or expeditionary conditions from their place of residence or assembly point to the place of work and back. Those expenses must be provided for by collective agreements; [Subitem added by Federal Law No. 57-FZ of May 29, 2002.]

  1. expenses for meals for crews of sea-going vessels, inland-waterway vessels, and aircraft; [As amended by Federal Law No. 248-FZ of July 23, 2013.]

  2. expenses for legal and information services; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. expenses for consulting and other similar services; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  4. fees paid to a state and/or private notary for notarization, within the tariffs approved under the established procedure;

  5. expenses for audit services; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  6. expenses for management of an organization or its individual subdivisions, and expenses for procuring services for management of the organization or its individual subdivisions; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  7. expenses for services provided by outside organizations to supply employee labor or personnel for participation in production activities, including production management and performance of other functions connected with production and/or sales of products, work, or services; [As amended by Federal Law No. 116-FZ of May 5, 2014.]

  8. expenses for publishing accounting or financial statements, and for publishing or otherwise disclosing other information where Russian legislation requires the taxpayer to publish or disclose it; [As amended by Federal Law No. 97-FZ of June 29, 2012.]

  9. expenses connected with submitting forms and information for state statistical observation where Russian legislation requires the taxpayer to submit that information;

  10. hospitality expenses connected with official receptions and service for representatives of other organizations participating in negotiations to establish and maintain cooperation, under the procedure established by paragraph 2 of this Article;

  11. expenses for training and for employees of the taxpayer to undergo independent assessment of compliance with qualification requirements, under the procedure established by paragraph 3 of this Article; [As amended by Federal Law No. 169-FZ of July 18, 2017.]

  12. stationery expenses;

  13. expenses for postal, telephone, telegraph, and other similar services; expenses for communication, computer-center, and banking services, including expenses for facsimile and satellite communications, email, and information systems, including SWIFT, the Internet information and telecommunications network, and other similar systems; [As amended by Federal Law No. 200-FZ of July 11, 2011.]

  14. expenses connected with acquiring, under agreements with the right holder, including license and sublicense agreements, rights to use computer programs, databases, and integrated software and hardware systems, together with expenses for adapting and modifying those computer programs and databases. These expenses also include expenses for acquiring exclusive rights to computer programs costing less than the depreciable-property value threshold established by Article 256(1) of this Code. Expenses connected with acquiring, under agreements with the right holder, including license and sublicense agreements, rights to use computer programs, databases, and integrated software and hardware systems included in the Unified Register of Russian Computer Programs and Databases may be taken into account in the amount of actual costs multiplied by a coefficient of 2, provided that the agreements do not permit the taxpayer to transfer the relevant right to other persons; [As amended by Federal Laws No. 132-FZ of June 7, 2011; No. 323-FZ of July 14, 2022; No. 176-FZ of July 12, 2024; and No. 425-FZ of November 28, 2025.]

  15. expenses for ongoing study or research of market conditions and collection of information directly connected with production and sale of goods, work, or services; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  16. expenses for advertising goods, work, or services produced, acquired, and/or sold; the taxpayer's activities; trademarks; and service marks, including participation in exhibitions and fairs, subject to paragraph 4 of this Article and excluding the expenses listed in Article 270 of this Code; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 416-FZ of November 29, 2024.]

  17. contributions, deposits, and other compulsory payments made to nonprofit organizations, where making those payments is a condition for the taxpayer payers to conduct their activities;

  18. contributions made to international organizations and organizations providing payment systems and electronic information-transmission systems, where making those contributions is a mandatory condition for the taxpayer payers to conduct their activities or a condition for the international organization to provide services necessary for those taxpayers to conduct the activities; [As amended by Federal Law No. 58-FZ of June 6, 2005.]

  19. expenses connected with paying outside organizations for services to maintain and dispose of pledged or pawned property under the procedure established by Russian legislation while the property is held by the pledgee after transfer by the pledgor;

  20. expenses for maintaining rotational and temporary camps, including all housing, utility, social, and community facilities, subsidiary farms, and other similar services, at organizations operating on a rotational basis or under field or expeditionary conditions. For tax purposes, these expenses are recognized within the norms for maintaining similar facilities and services approved by the local authorities at the taxpayer's place of activity. If the local authorities have not approved such norms, the taxpayer may apply the procedure for determining expenses for maintaining similar facilities situated in that territory and subordinate to those authorities; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  21. allocations by enterprises and organizations operating especially radiation-hazardous and nuclear-hazardous production facilities and installations to create reserves intended to ensure the safety of those facilities and installations at every stage of their life cycle and development, in accordance with Russian legislation on the use of atomic energy and under the procedure established by the Government of the Russian Federation; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  22. expenses for preparing and launching new production facilities, workshops, and units;

  23. expenses connected with introducing production technologies and methods of organizing production and management; [As amended by Federal Law No. 132-FZ of June 7, 2011.]

  24. expenses for accounting services provided by outside organizations or individual entrepreneurs; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  25. periodic or current payments for use of rights to results of intellectual activity and rights to means of individualization, including rights arising from patents for inventions, utility models, and industrial designs; [As amended by Federal Law No. 322-FZ of November 23, 2015.]

  26. expenses incurred by a taxpayer organization employing persons with disabilities, in the form of funds directed to purposes ensuring their social protection, provided that persons with disabilities constitute at least 50 percent of the taxpayer's total workforce and labor costs for persons with disabilities constitute at least 25 percent of its total labor costs. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

For purposes of Russian legislation on the social protection of persons with disabilities, purposes of social protection include: [As amended by Federal Law No. 58-FZ of June 6, 2005.]

improving working conditions and occupational safety for persons with disabilities; [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

creating and preserving jobs for persons with disabilities, including procurement and installation of equipment and organization of work for home-based workers; [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

training persons with disabilities, including in new occupations and work methods, and assisting them with employment; [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

manufacturing and repairing prosthetic devices; [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

acquiring and servicing technical rehabilitation aids, including acquiring guide dogs; [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

providing sanatorium and resort services for persons with disabilities and for persons accompanying individuals with Group I disabilities and children with disabilities; [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

protecting the rights and lawful interests of persons with disabilities; [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

measures to integrate persons with disabilities into society, including cultural, sporting, and other similar events; [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

ensuring that persons with disabilities have opportunities equal to those of other citizens, including transport services for persons accompanying individuals with Group I disabilities and children with disabilities; [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

acquiring and distributing among persons with disabilities printed publications of public organizations of persons with disabilities; [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

acquiring and distributing among persons with disabilities video materials with subtitles or sign-language interpretation; [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

contributions directed by those organizations to public organizations of persons with disabilities for their maintenance. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

When determining the total number of persons with disabilities, the average workforce does not include persons with disabilities working concurrently for another employer, under contracts for work, or under other civil-law contracts;

  1. expenses of taxpayer public organizations of persons with disabilities, and of taxpayer institutions whose property is owned exclusively by public organizations of persons with disabilities, in the form of funds directed to the activities of those public organizations and to the purposes specified in subitem 38 of this paragraph.

At the end of the tax period, recipients of funds intended for activities of a public organization of persons with disabilities and for their social protection must submit to the relevant tax authority at their place of registration a report on the intended use of the funds received. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

If those funds are misused, they are recognized as income of the taxpayer that received them from the time the recipient actually uses them for an unintended purpose or otherwise breaches the conditions on which they were provided.

The expenses specified in subitem 38 of this paragraph and in this subitem may not be included in expenses connected with production and/or sale of excisable goods, mineral raw materials, other minerals, and other goods included in a list determined by the Government of the Russian Federation in consultation with national organizations of persons with disabilities, or with provision of intermediary services connected with sale of such goods, mineral raw materials, and minerals; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

39.1. expenses of taxpayer organizations whose charter or pooled capital consists entirely of contributions from religious organizations, in the amount of profit derived from sale of religious literature and religious-purpose articles, provided that those amounts are transferred for the religious organizations' charter activities; [Subitem added by Federal Law No. 57-FZ of May 29, 2002.]

39.2. expenses for creating, under the procedure established by Article 267.1 of this Code, reserves for future expenses for the social protection of persons with disabilities provided for by subitem 38 of this paragraph, where the expenses are incurred by a taxpayer public organization of persons with disabilities or by a taxpayer organization employing persons with disabilities, provided that persons with disabilities constitute at least 50 percent of the taxpayer's total workforce and their labor costs constitute at least 25 percent of its total labor costs; [Subitem added by Federal Law No. 58-FZ of June 6, 2005.]

39.3. expenses for creating, under the procedure established by Article 267.2 of this Code, reserves for future expenses for scientific research and/or experimental-design work; [Subitem added by Federal Law No. 132-FZ of June 7, 2011.]

  1. payments for registration of rights to immovable property and land and transactions involving them; payments for information concerning registered rights; and payment for services of authorized bodies and specialized organizations for property valuation and preparation of cadastral and technical accounting or inventory documents for immovable property;

  2. expenses under civil-law contracts, including contracts for work, entered into with individual entrepreneurs who are not on the organization's staff;

  3. expenses of taxpayer agricultural organizations for meals for employees engaged in agricultural work;

  4. expenses for replacing copies of periodical publications in packages that are defective, that lost their merchantable appearance during transportation and/or sale, or that are missing, not exceeding 7 percent of the cost of the print run of the relevant issue of the periodical;

  5. losses in the amount of the cost of defective media and book products, products that have lost their merchantable appearance, and products not sold within the periods specified in this subitem and thus rendered obsolete, where taxpayers producing and publishing media and book products write them off, not exceeding 30 percent of the cost of the print run of the relevant issue of a periodical or the relevant print run of book products; together with expenses for writing off and disposing of defective, damaged, and unsold media and book products. [As amended by Federal Law No. 323-FZ of October 15, 2020.]

The cost of media and book products not sold within the following periods is recognized as an expense:

for periodicals, before publication of the next issue of the relevant periodical;

for books and other nonperiodical publications, within 24 months after publication; and

for calendars of any type, through April 1 of the year to which they relate;

  1. contributions for compulsory social insurance against occupational accidents and diseases made in accordance with Russian legislation;

  2. allocations made by taxpayers to finance supervisory activities of specialized institutions provided for by Russian legislation for purposes of monitoring those taxpayers' compliance with applicable requirements and conditions, and taxpayer allocations to reserves created under Russian legislation regulating communications activities;

  3. losses from defects; [Subitem added by Federal Law No. 57-FZ of May 29, 2002.]

  4. expenses connected with maintaining the premises of public-catering facilities serving workforces, including depreciation, repair, lighting, heating, water, electricity, and cooking-fuel expenses, if those expenses are not accounted for under Article 275.1 of this Code; [Subitem added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 58-FZ of June 6, 2005.]

48.1. expenses of an employer for payment, in accordance with Russian legislation, of temporary-incapacity benefits, other than for occupational accidents and diseases, for the number of days of an employee's temporary incapacity that are payable from the employer's funds as established by Federal Law No. 255-FZ of December 29, 2006, on Compulsory Social Insurance Against Temporary Incapacity for Work and in Connection with Maternity, to the extent not covered by insurance benefits paid to employees by insurers licensed under Russian legislation to conduct the relevant activity, under agreements with employers for the benefit of employees covering temporary incapacity, other than occupational accidents and diseases, for the number of days payable from the employer's funds as established by Federal Law No. 255-FZ of December 29, 2006, on Compulsory Social Insurance Against Temporary Incapacity for Work and in Connection with Maternity; [Subitem added by Federal Law No. 204-FZ of December 29, 2004; as amended by Federal Law No. 395-FZ of December 28, 2010.]

48.2. employer payments or premiums under voluntary personal-insurance agreements entered into with insurers licensed under Russian legislation to conduct the relevant activity, for the benefit of employees and covering temporary incapacity, other than occupational accidents and diseases, for the number of days payable from the employer's funds as established by Federal Law No. 255-FZ of December 29, 2006, on Compulsory Social Insurance Against Temporary Incapacity for Work and in Connection with Maternity. Those payments or premiums are included in expenses if the insurance benefit under the agreements does not exceed the amount of temporary-incapacity benefit, other than for occupational accidents and diseases, determined under Russian legislation for the number of days payable from the employer's funds as established by Federal Law No. 255-FZ of December 29, 2006, on Compulsory Social Insurance Against Temporary Incapacity for Work and in Connection with Maternity. The aggregate amount of those employer payments or premiums and the premiums specified in the tenth paragraph of item 16 of the second paragraph of Article 255 of this Code is included in expenses in an amount not exceeding 3 percent of labor costs; [Subitem added by Federal Law No. 204-FZ of December 29, 2004; as amended by Federal Law No. 395-FZ of December 28, 2010.]

48.3. taxpayer expenses connected with providing broadcast time and/or print space free of charge in accordance with Russian legislation on elections and referenda; [Subitem added by Federal Law No. 161-FZ of July 17, 2009.]

48.4. taxpayer expenses connected with providing services free of charge to produce and/or disseminate public-service advertising in accordance with Russian advertising legislation. The expenses specified in this subitem are recognized for tax purposes provided the public-service advertising complies with the requirements established by Article 149(3)(32) of this Code; [Subitem added by Federal Law No. 235-FZ of July 18, 2011.]

48.5. expenses of a taxpayer to which the right to use a subsoil plot passes under the procedure established by Russian legislation, in the form of compensation for natural-resource development expenses previously incurred by the former holder of the subsoil-use license in order to acquire it, in the amount of the taxpayer's actual costs; and expenses of an operator under a service risk agreement that are provided for by that agreement, in the amount of funds transferred to the subsoil user equal to the development expenses, or a portion of them, incurred by the subsoil user before the service risk agreement was entered into; [Subitem added by Federal Law No. 268-FZ of September 30, 2013; as amended by Federal Law No. 22-FZ of February 17, 2023.]

48.6. initial and guarantee contributions of non-governmental pension funds, and guarantee contributions of the Pension and Social Insurance Fund of the Russian Federation, paid into the Pension Savings Guarantee Fund under Federal Law No. 422-FZ of December 28, 2013, on Guaranteeing the Rights of Insured Persons in the Compulsory Pension Insurance System in the Formation and Investment of Pension Savings and the Determination and Making of Payments from Pension Savings, or into the Pension Reserves Guarantee Fund under Article 20 of Federal Law No. 555-FZ of December 28, 2022, on Guaranteeing the Rights of Participants in Non-Governmental Pension Funds in Non-Governmental Pension Provision and Formation of Long-Term Savings; [Subitem added by Federal Law No. 167-FZ of June 23, 2014; as amended by Federal Laws No. 239-FZ of July 14, 2022, and No. 58-FZ of March 23, 2024.]

48.7. expenses connected with providing or transferring property, property rights, work, or services free of charge where the taxpayer's obligation to do so is established by legislation of the Russian Federation, legislation of its constituent entities, or acts of the Government of the Russian Federation; [Subitem added by Federal Law No. 382-FZ of November 29, 2014; as amended by Federal Laws No. 323-FZ of July 14, 2022; No. 389-FZ of July 31, 2023; and No. 425-FZ of November 28, 2025.]

48.8. expenses for services of clearing organizations connected with issuance, servicing the circulation, and redemption of clearing participation certificates; [Subitem added by Federal Law No. 326-FZ of November 28, 2015.]

48.9. funds transferred to the budget of a constituent entity of the Russian Federation under agreements or contracts for gratuitous earmarked contributions entered into in accordance with Russian electric-power legislation; [Subitem added by Federal Law No. 286-FZ of September 30, 2017.]

48.10. expenses of a unitary nonprofit organization established to implement the Moscow housing-stock renovation program under Article 7.7 of Russian Federation Law No. 4802-I of April 15, 1993, on the Status of the Capital of the Russian Federation, for acquiring or creating immovable property in implementing that program, other than expenses incurred using targeted financing and earmarked receipts under Article 251(1)(14) and (2) of this Code. Those expenses are recognized for tax purposes on the date on which immovable property owned by that organization is transferred to the City of Moscow in connection with implementation of the program; [Subitem added by Federal Law No. 352-FZ of November 27, 2017.]

48.11. taxpayer expenses connected with providing broadcast time and/or print space free of charge in accordance with Russian Federation Law on Amendment No. 1-FKZ to the Constitution of the Russian Federation of March 14, 2020, on Improving the Regulation of Certain Matters Concerning the Organization and Functioning of Public Authority; [Subitem added by Federal Law No. 68-FZ of March 26, 2020.]

48.12. [Subitem added by Federal Law No. 121-FZ of April 22, 2020; repealed by Federal Law No. 425-FZ of November 28, 2025.]

48.13. expenses connected with acquiring gas supplied to consumers that use it to maintain the continuous burning of an Eternal Flame and the periodic burning of a Flame of Remembrance at military burial sites and memorial structures located outside military burial sites, in accordance with Russian Federation Law No. 4292-I of January 14, 1993, on Perpetuating the Memory of Those Who Died in Defense of the Fatherland, and/or with providing services to transport the gas through gas-distribution networks to those consumers, provided that acts of the Government of the Russian Federation require the gas to be transferred and the transport services to be provided without charge to consumers; [Subitem added by Federal Law No. 323-FZ of July 14, 2022.]

48.14. expenses of the organization operating nuclear power plants of the Russian Federation, in the form of funds transferred free of charge to the electricity-sales organization authorized by the Government of the Russian Federation to purchase and sell electric power and capacity for supply in the territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and Kherson Region, hereinafter in this Chapter the single purchaser, to compensate income not received and/or finance or reimburse the single purchaser's costs, in an amount determined under acts of the Government of the Russian Federation or of the federal executive authority responsible for issuing normative legal acts and monitoring compliance with antimonopoly legislation and legislation on state regulation of prices and tariffs for goods and services; [Subitem added by Federal Law No. 259-FZ of August 8, 2024; as amended by Federal Law No. 229-FZ of July 23, 2025.]

48.15. winnings paid to a gambling participant by the operator of gambling conducted through a bookmaker's office or totalizator; [Subitem added by Federal Law No. 425-FZ of November 28, 2025.]

  1. other expenses connected with production and/or sales. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

2. Hospitality expenses include a taxpayer's expenses for official reception and/or service of representatives of other organizations participating in negotiations to establish and/or maintain mutual cooperation, and of participants attending meetings of the taxpayer's board of directors, management board, or other governing body, irrespective of where the events are held. Hospitality expenses include expenses for an official reception, including breakfast, lunch, or another similar event, for those persons and for officials of the taxpayer organization participating in the negotiations; transport for those persons to and from the hospitality event and/or meeting of the governing body; refreshments during negotiations; and services of interpreters who are not on the taxpayer's staff to provide interpretation during hospitality events. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Hospitality expenses do not include expenses for entertainment, recreation, disease prevention, or treatment.

Hospitality expenses for a reporting or tax period are included in other expenses in an amount not exceeding 4 percent of the taxpayer's labor costs for that reporting or tax period.

3. A taxpayer's expenses for instruction under principal professional educational programs, principal vocational-training programs, and supplemental professional programs, and for independent assessment of the taxpayer's employees' compliance with qualification requirements, are included in other expenses if:

  1. instruction under principal professional educational programs, principal vocational-training programs, and supplemental professional programs is provided under an agreement with a Russian educational organization, scientific organization, or foreign educational organization entitled to conduct educational activities, and an independent assessment of an employee's compliance with qualification requirements is conducted under a service agreement for such an assessment in accordance with Russian legislation; and

  2. the persons receiving instruction under principal professional educational programs, principal vocational-training programs, and supplemental professional programs are employees who have entered into employment agreements with the taxpayer, or individuals who have entered into agreements with the taxpayer requiring them, no later than three months after completing the taxpayer-funded instruction, to enter into an employment agreement with the taxpayer and work for it for at least one year. Independent assessments of compliance with qualification requirements under Russian legislation must be undergone by employees who have entered into employment agreements with the taxpayer.

If the employment agreement between such an individual and the taxpayer is terminated before one year has elapsed from its effective date, other than because of circumstances beyond the parties' control under Article 83 of the Labor Code of the Russian Federation, the taxpayer must include in non-sales income for the reporting or tax period in which the agreement terminates the amount paid for the individual's instruction that was previously taken into account in calculating the tax base. If the individual and taxpayer do not enter into an employment agreement within three months after completion of the taxpayer-funded instruction, those expenses must likewise be included in non-sales income for the reporting or tax period in which the three-month period for entering into the employment agreement expires.

The taxpayer must retain documents supporting instruction expenses throughout the term of the relevant instruction agreement and for one year of work by the individual whose instruction the taxpayer paid for under the employment agreement entered into with the taxpayer, but in all cases for at least four years.

The taxpayer must retain documents supporting expenses for an employee's independent assessment of compliance with qualification requirements throughout the term of the service agreement for that assessment and for one year of work by the individual whose assessment the taxpayer paid for under the employment agreement entered into with the taxpayer, but in all cases for at least four years.

Instruction expenses also include taxpayer expenses incurred under agreements for network-based implementation of educational programs entered into with educational organizations in accordance with Federal Law No. 273-FZ of December 29, 2012, on Education in the Russian Federation, including expenses for maintaining the taxpayer's premises and equipment used for instruction, labor costs, the value of property transferred to support the instructional process, and other expenses under those agreements. The expenses are recognized in the tax period in which they are incurred, provided that during that tax period at least one student who completed instruction at one of those educational organizations enters into an employment agreement with the taxpayer for a term of at least one year.

Expenses connected with organizing entertainment, recreation, or medical treatment are not recognized as expenses for instruction of the taxpayer's employees or other individuals provided for by this paragraph.

[Paragraph 3 as amended by Federal Law No. 169-FZ of July 18, 2017.]

4. For purposes of this Chapter, an organization's advertising expenses include:

expenses for advertising through mass media, including print advertisements and radio and television broadcasts, information and telecommunications networks, and cinema and video services; [As amended by Federal Law No. 215-FZ of July 23, 2013.]

expenses for illuminated and other outdoor advertising, including production of advertising stands and billboards; and

expenses for participation in exhibitions, fairs, and displays; dressing of shop windows, sales exhibitions, sample rooms, and demonstration halls; production of advertising brochures and catalogs containing information about goods sold, work performed, services provided, trademarks and service marks, and/or the organization itself; and markdowns of goods that wholly or partly lose their original qualities while on display. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

A taxpayer's expenses for acquiring or producing prizes awarded to winners of prize drawings during mass advertising campaigns, and expenses for other types of advertising not specified in the second through fourth paragraphs of this paragraph, incurred during a reporting or tax period, are recognized for tax purposes in an amount not exceeding 1 percent of sales revenue determined in accordance with Article 249 of this Code. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

5. Standardization expenses are:

  1. expenses for work to develop national standards included in the national standardization program approved by the federal executive authority for standardization, and expenses for work to develop regional standards, provided that the federal executive authority for standardization approves those standards, puts them into effect in the Russian Federation as national standards, and registers them in the Federal Information Fund for Standards in accordance with Federal Law No. 162-FZ of June 29, 2015, on Standardization in the Russian Federation;

  2. expenses for work to develop defense-product standardization documents included in the annual military-product standardization plan approved by the federal executive authority responsible for developing and implementing state policy and normative legal regulation in the field of defense, under the procedure established by Russian standardization legislation, provided that those documents are approved by the federal executive authority for standardization;

  3. expenses for work to develop defense-product standardization documents included in the annual standardization plan approved by the Rosatom State Atomic Energy Corporation under the procedure established by Russian normative legal acts, provided that Rosatom approves the documents and information concerning them is included in the consolidated list of defense-product standardization documents under that procedure; and

  4. expenses for work to develop standardization documents included in standardization programs that provide, for a specified period comprising a medium- or long-term planning period, for development, revision, or amendment of defense-product standardization documents for particular product groups or other objects of standardization, where the programs are approved by state customers for the state defense order, provided that the documents are approved, within the powers established by Russian normative legal acts, by the federal executive authority responsible for developing and implementing state policy and normative legal regulation in the field of defense, the federal executive authority responsible for developing state policy and normative legal regulation in standardization, the federal executive authority for standardization, the Rosatom State Atomic Energy Corporation, or the Roscosmos State Space Corporation.

[Paragraph 5 added by Federal Law No. 330-FZ of November 21, 2011; as amended by Federal Law No. 37-FZ of March 6, 2022.]

6. Expenses for work to develop national standards, regional standards, and defense-product standardization documents are not recognized as standardization expenses where the organizations developing them act as providers, contractors, or subcontractors. [Paragraph added by Federal Law No. 37-FZ of March 6, 2022.]

Article 264.1. Expenses for Acquisition of Rights to Land Plots

1. For purposes of this Chapter, expenses for acquisition of rights to land plots are expenses for acquiring land plots from state- or municipally owned land where buildings or structures are situated on those plots or where the plots are acquired for capital construction of fixed assets on them.

2. Expenses for acquisition of rights to land plots also include expenses for acquiring the right to enter into a land-plot lease agreement, provided that the lease agreement is entered into.

3. Expenses for acquisition of rights to land plots specified in paragraph 1 of this Article are included in other expenses connected with production and/or sales as follows:

  1. at the taxpayer's election, the expenses for acquisition of rights to land plots are recognized as expenses of reporting or tax periods either evenly over a period independently determined by the taxpayer that may not be less than five years, or in an amount not exceeding 30 percent of the tax base for the preceding tax period calculated under Article 274 of this Code, until the entire amount of the expenses has been recognized, unless this Article provides otherwise.

The procedure for recognizing expenses for acquisition of rights to land plots must be applied in accordance with the organization's adopted tax-accounting policy.

For purposes of calculating the expense limits under this Article, the tax base for the preceding tax period is determined without taking into account that tax period's expenses for acquisition of rights to land plots.

If land plots are acquired under an installment arrangement whose term exceeds the period specified in the first paragraph of this subitem, the expenses are recognized evenly over the term established by the agreement;

  1. expenses for acquisition of rights to land plots are included in other expenses from the time the documented filing of documents for state registration of the right occurs.

For purposes of this Article, documentary evidence of filing documents for state registration of rights means a receipt confirming that the body responsible for state registration of rights to immovable property and transactions involving it received the documents for state registration of those rights.

4. The rules established by paragraph 3 of this Article also apply to recognition of the expenses specified in paragraph 2 of this Article, unless this paragraph provides otherwise.

If Russian legislation does not require state registration of a land-plot lease agreement, expenses for acquisition of the right to enter into the agreement are recognized evenly over the term of the lease agreement.

5. Upon sale of a land plot and the buildings or structures situated on it, profit or loss is determined as follows:

  1. profit or loss from sale of the buildings or structures is accepted for tax purposes under the procedure established by this Chapter;

  2. profit or loss from sale of the right to the land plot is determined as the difference between the sale price and the taxpayer's unreimbursed costs connected with acquiring the right to that plot. For purposes of this Article, unreimbursed costs mean the difference between the taxpayer's costs of acquiring the right to the land plot and the expenses taken into account for tax purposes before sale of the right under the procedure established by this Article; and

  3. a loss from sale of the right to a land plot is included in the taxpayer's other expenses in equal installments over the period established under paragraph 3(1) of this Article and the period during which the taxpayer actually owned the plot.

[Article added by Federal Law No. 268-FZ of December 30, 2006.]

Article 265. Non-Sales Expenses

1. Non-sales expenses unrelated to production and sales include economically justified costs of conducting activities not directly connected with production and/or sales. Those expenses include, in particular:

  1. expenses for maintaining property transferred under a rental or leasing agreement, including depreciation of that property.

For organizations that systematically provide their property for temporary use and/or temporary possession and use for consideration, and/or systematically provide exclusive rights arising from patents for inventions, utility models, or industrial designs and/or exclusive rights to other types of intellectual property for consideration, expenses connected with those activities are treated as expenses connected with production and sales; [As amended by Federal Law No. 322-FZ of November 23, 2015.]

  1. expenses in the form of interest on debt obligations of any kind, including interest accrued on securities and other obligations issued by the taxpayer, subject to the special rules established by Article 269 of this Code; for banks, the special rules for determining interest expenses are established by Articles 269 and 291 of this Code; and interest paid in connection with restructuring tax and levy arrears under the procedure established by the Government of the Russian Federation. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

Interest on debt obligations of any kind is recognized as an expense irrespective of the nature of the credit or loan extended, whether current and/or investment. Only interest accrued for the actual period during which the borrowed funds were used, or the actual period during which the securities were held by third parties, and at the original yield established by the issuer or lender in the terms of issue or agreement, but not exceeding the actual yield, is recognized as an expense; [As amended by Federal Laws No. 58-FZ of June 6, 2005, and No. 216-FZ of July 24, 2007.]

  1. expenses for organizing the issue of the taxpayer's own securities, including preparation of a securities prospectus, production or acquisition of forms, registration of securities, and expenses connected with servicing the taxpayer's own securities, including services of a registrar, depository, or paying agent for interest or dividend payments; maintenance of the register; provision of information to shareholders in accordance with Russian legislation; and other similar expenses; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

3.1. expenses incurred by an issuer in redeeming its own emissive debt securities traded on an organized securities market, in the amount of the difference between their redemption value and nominal value; [Subitem added by Federal Law No. 420-FZ of December 28, 2013.]

  1. expenses connected with servicing securities acquired by the taxpayer, including fees for services of a registrar and depository, expenses connected with obtaining information in accordance with Russian legislation, and other similar expenses; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. expenses in the form of a negative exchange-rate difference, other than a negative exchange-rate difference arising from revaluation of advances made or received.

For purposes of this Chapter, a negative exchange-rate difference means an exchange-rate difference arising when property in the form of currency valuables, other than securities denominated in a foreign currency, and claims whose value is expressed in a foreign currency are written down, or when obligations whose value is expressed in a foreign currency are written up.

This subitem applies where the write-down or write-up results from a change in the official exchange rate of the foreign currency against the Russian ruble established by the Central Bank of the Russian Federation, or from a change in the exchange rate against the Russian ruble of the foreign currency or notional units established by law or agreement of the parties, where the value of claims or obligations expressed in that foreign currency or those notional units and payable in rubles is determined at the rate established by law or agreement of the parties, respectively;

[Subitem 5 as amended by Federal Law No. 81-FZ of April 20, 2014.]

5.1. [Subitem added by Federal Law No. 57-FZ of May 29, 2002; repealed by Federal Law No. 81-FZ of April 20, 2014.]

  1. expenses in the form of a negative or positive difference resulting from deviation of the foreign-currency sale or purchase rate from the official rate of the Central Bank of the Russian Federation established on the date ownership of the foreign currency passes; the special rules for determining bank expenses from those transactions are established by Article 291 of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. expenses of a taxpayer applying the accrual method for creating reserves for doubtful debts under the procedure established by Article 266 of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

7.1. expenses of an organization holding the license to use a subsoil plot within whose boundaries a new offshore hydrocarbon field is situated, for creating reserves for future expenses connected with completing hydrocarbon-extraction activities at that field, under the procedure established by Article 267.4 of this Code; [Subitem added by Federal Law No. 268-FZ of September 30, 2013.]

  1. expenses for decommissioning fixed assets and writing off intangible assets, including depreciation not accrued in accordance with the established useful life; expenses for dismantling capital-construction-in-progress projects and other property whose installation is incomplete, including disassembly, demolition, and removal of dismantled property; expenses for protection of the subsoil; and other similar work, unless Article 267.4 of this Code provides otherwise; [As amended by Federal Laws No. 57-FZ of May 29, 2002; No. 224-FZ of November 26, 2008; and No. 268-FZ of September 30, 2013.]

Expenses consisting of depreciation not accrued in accordance with the established useful life are included in non-sales expenses unrelated to production and sales only for items of depreciable property depreciated under the straight-line method. Items depreciated under the nonlinear method are retired under the procedure established by Article 259.2(13) of this Code; [Paragraph added by Federal Law No. 224-FZ of November 26, 2008.]

  1. expenses connected with conservation and recommissioning of production capacity and facilities, including costs of maintaining conserved capacity and facilities; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. court costs and arbitration fees; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. costs of cancelled production orders and costs of production that yielded no output. Expenses for cancelled orders and costs of production that yielded no output are recognized on the basis of taxpayer instruments approved by its head or an authorized person, in the amount of direct costs determined in accordance with Articles 318 and 319 of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  4. expenses for transactions involving containers, unless Article 254(3) of this Code provides otherwise; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  5. expenses in the form of fines, late-payment interest, and/or other sanctions for breach of contractual or debt obligations that are acknowledged by the debtor or payable by the debtor under a court decision that has entered into legal force, and expenses for compensating damage caused; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  6. expenses in the amount of taxes relating to inventories, work, or services supplied, where the accounts payable to the supplier are written off in the reporting period in accordance with Article 250(18) of this Code; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

  7. expenses for banking services, including services connected with sale of foreign currency when collecting tax, levies, late-payment interest, and fines under the procedure established by Article 46 of this Code, and with installing and operating electronic document-exchange systems between a bank and its clients, including client-bank systems; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 137-FZ of July 27, 2006.]

  8. expenses for holding meetings of shareholders, members, or holders of participation units, including expenses connected with renting premises, preparing and distributing information necessary for the meeting, and other expenses directly connected with holding the meeting; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

  9. expenses for mobilization-preparation work, including costs of maintaining capacity and facilities necessary to carry out the mobilization plan, other than expenses for acquiring, creating, reconstructing, modernizing, or technically re-equipping depreciable property classified as mobilization capacity; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 206-FZ of November 29, 2012.]

  10. expenses for transactions in derivative financial instruments, subject to Articles 301 through 305 of this Code; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 242-FZ of July 3, 2016.]

  11. expenses in the form of allocations by organizations within the structure of DOSAAF Russia to accumulate and redistribute funds to organizations within that structure for training citizens in military occupational specialties in accordance with Russian legislation, military-patriotic education of young people, and development of aviation, technical, and military-applied sports; [As amended by Federal Laws No. 57-FZ of May 29, 2002; No. 58-FZ of June 6, 2005; and No. 397-FZ of December 28, 2010.]

19.1. expenses in the form of a premium or discount paid or granted by a seller to a buyer as a result of satisfying specified contractual conditions, including purchase volume; [Subitem added by Federal Law No. 58-FZ of June 6, 2005.]

19.2. expenses in the form of earmarked lottery allocations made in the amount and under the procedure established by Russian legislation; [Subitem added by Federal Law No. 58-FZ of June 6, 2005.]

19.3. expenses for creating reserves for future expenses by a taxpayer nonprofit organization registered under the Federal Law on Nonprofit Organizations, determined in the amount and under the procedure established by Article 267.3 of this Code; [Subitem added by Federal Law No. 235-FZ of July 18, 2011.]

19.4. expenses for creating social, engineering, utility, and transport infrastructure transferred free of charge into state or municipal ownership, other than expenses of international holding companies for creating facilities transferred in accordance with Article 284.10(4) of this Code; [Subitem added by Federal Law No. 210-FZ of July 26, 2019; as amended by Federal Laws No. 323-FZ of July 14, 2022, and No. 595-FZ of December 19, 2023.]

19.5. [Subitem added by Federal Law No. 172-FZ of June 8, 2020; repealed by Federal Law No. 425-FZ of November 28, 2025.]

19.6. expenses in the amount of the value of property, including money, transferred free of charge as a donation to the following nonprofit organizations: [As amended by Federal Law No. 425-FZ of November 28, 2025.]

nonprofit organizations included in the Register of Socially Oriented Nonprofit Organizations. The procedure for maintaining the register, the federal executive authority authorized to maintain it, and the criteria for including nonprofit organizations in it are established by the Government of the Russian Federation; [As amended by Federal Law No. 104-FZ of April 30, 2021.]

centralized religious organizations; religious organizations within the structure of centralized religious organizations; and socially oriented nonprofit organizations founded by centralized religious organizations or by religious organizations within their structure;

[Paragraph repealed by Federal Law No. 104-FZ of April 30, 2021.]

The expenses provided for by this subitem are recognized for tax purposes in an amount not exceeding 1 percent of sales revenue determined in accordance with Article 249 of this Code;

[Subitem 19.6 added by Federal Law No. 172-FZ of June 8, 2020.]

19.7. expenses in the amount of the value of property or property rights transferred free of charge into state and/or municipal ownership, or returned under a concession agreement, where the property or rights were financed from the subsidies specified in the third paragraph of Article 271(4.1) of this Code, not exceeding the income recognized under the procedure established by the third paragraph of Article 271(4.1) of this Code; [Subitem added by Federal Law No. 335-FZ of October 15, 2020; as amended by Federal Law No. 382-FZ of November 29, 2021.]

19.8. funds transferred to the federal budget by budgetary institutions that were received from granting rights to use exclusive rights to inventions and/or know-how relating to a vaccine for prevention of the novel coronavirus infection; [Subitem added by Federal Law No. 382-FZ of November 29, 2021.]

19.9. funds payable by a taxpayer that issued digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights, other than payments connected with their redemption, in accordance with the obligations established by the decision to issue those assets and/or rights, unless Article 270 of this Code provides otherwise; [Subitem added by Federal Law No. 324-FZ of July 14, 2022.]

19.10. expenses in an amount equal to the value of NV_ETAN calculated for the relevant month under the procedure established by Article 343.2(3.7) of this Code.

The taxpayer must keep a cumulative record of the total expenses taken into account under this subitem;

[Subitem added by Federal Law No. 323-FZ of July 14, 2022.]

19.10-1. expenses in an amount equal to the value of the NV_TI indicator calculated for the relevant month under the procedure established by Article 343.2(3.9) of this Code.

The taxpayer must keep a cumulative record of the total expenses taken into account under this subitem;

[Subitem added by Federal Law No. 36-FZ of February 23, 2023.]

19.11. expenses in the amounts recognized as non-sales income under item 29 of the second paragraph of Article 250 of this Code, if an organization loses its status as a taxpayer participating in an agreement for the protection and promotion of capital investment on the ground established by Article 25.17(3)(2) of this Code; [Subitem added by Federal Law No. 225-FZ of June 28, 2022.]

19.12. expenses in the form of money and/or other property specified in Article 217(93) of this Code and transferred free of charge; [Subitem added by Federal Law No. 443-FZ of November 21, 2022.]

19.12-1. expenses in the amount of the value of property other than money, work, or services transferred free of charge to military units and organizations of the Armed Forces of the Russian Federation, the National Guard Troops of the Russian Federation, or bodies of the Federal Security Service that are treasury-funded institutions, provided that the property, work, or services are transferred for use by those units or organizations in the special military operation. Receipt and intended use of the property or results of the work or services must be confirmed by a document signed by the commander or head of the unit or organization or by a person authorized by that commander or head; [Subitem added by Federal Law No. 227-FZ of July 23, 2025.]

19.13. expenses in the amount of the revenue share of extracted minerals, or in the form of money or other property received from sale of extracted minerals and attributable to that revenue share, that must be transferred when allocated under a service risk agreement or financing management agreement; [Subitem added by Federal Law No. 22-FZ of February 17, 2023.]

19.14. expenses incurred upon entering into a service risk agreement or financing management agreement, where they are a condition for entering into the agreement; [Subitem added by Federal Law No. 22-FZ of February 17, 2023.]

19.15. expenses in the amount of the lump-sum payments specified in the seventh paragraph of Article 217(8) of this Code; [Subitem added by Federal Law No. 227-FZ of July 23, 2025.]

19.16. expenses in the form of earmarked gambling allocations made by an operator of gambling conducted through a bookmaker's office, in the amount and under the procedure established by Article 6.2 of Federal Law No. 244-FZ of December 29, 2006, on State Regulation of Activities for Organizing and Conducting Gambling and Amendment of Certain Legislative Acts of the Russian Federation; [Subitem added by Federal Law No. 425-FZ of November 28, 2025.]

  1. other economically justified expenses. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

2. For purposes of this Chapter, losses sustained by a taxpayer in a reporting or tax period are treated as non-sales expenses, including:

  1. losses from prior tax periods identified in the current reporting or tax period;

  2. bad debts and, where the taxpayer has elected to create a reserve for doubtful debts, bad debts not covered by the reserve; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. losses from downtime caused by internal production factors; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  4. losses from downtime caused by external factors that are not compensated by the persons at fault; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  5. shortages of tangible assets in production, warehouses, and commercial enterprises where no person at fault exists, and losses from theft where the perpetrators have not been identified. In those cases, the absence of a person at fault must be documented by an authorized state body; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  6. losses from natural disasters, fires, accidents, and other emergencies, including costs connected with preventing or eliminating the consequences of natural disasters or emergencies; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  7. losses on assignment of a claim under the procedure established by Article 279 of this Code; [Subitem added by Federal Law No. 57-FZ of May 29, 2002.]

  8. a loss arising for a taxpayer member or holder of a participation unit in an organization upon the organization's liquidation, including through bankruptcy proceedings, or upon the taxpayer's withdrawal or departure from the organization, determined on the date of liquidation, withdrawal, or departure as the negative difference between income in the form of the market price of property or property rights received by the member or holder and the cost of the participation interest or unit actually paid by that taxpayer, irrespective of the form of payment. [Subitem added by Federal Law No. 424-FZ of November 27, 2018.]

Article 266. Expenses for Creating Reserves for Doubtful Debts

1. A doubtful debt is any debt owed to a taxpayer in connection with the sale of goods, performance of work, or provision of services that is not paid within the period established by the agreement and is not secured by a pledge, suretyship, or bank guarantee. A debt owed to the taxpayer for payment of fines, late-payment interest, or other sanctions confirmed by a court decision is also a doubtful debt where it arises under an agreement for which the debt connected with the sale of goods, performance of work, or provision of services has been recognized as doubtful. If the taxpayer has a counter-obligation, or account payable, to the counterparty, the corresponding debt owed to the taxpayer is doubtful only to the extent it exceeds that account payable. If debts owed to the taxpayer arose at different times, they are reduced by the taxpayer's account payable beginning with the earliest debt. [As amended by Federal Laws No. 58-FZ of June 6, 2005; No. 401-FZ of November 30, 2016; No. 335-FZ of November 27, 2017; and No. 425-FZ of November 28, 2025.]

For taxpayer banks, interest debt arising after January 1, 2015, on debt obligations of any kind, other than debt arising on the debt securities specified in Article 271(4)(14.6) of this Code, is also a doubtful debt if it is not paid within the period established by the agreement, irrespective of whether it is secured by a pledge, suretyship, or bank guarantee. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 259-FZ of August 8, 2024.]

Taxpayer insurance organizations applying the accrual method to determine income and expenses under insurance, co-insurance, or reinsurance agreements for which insurance reserves have been created may not create a reserve for doubtful debts with respect to accounts receivable connected with payment of insurance premiums. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

For taxpayer credit consumer cooperatives and microfinance organizations, a debt for which Article 297.3 of this Code provides for creation of a reserve for possible loan losses is not a doubtful debt. [Paragraph added by Federal Law No. 301-FZ of November 2, 2013.]

A debt arising from a transaction for which Article 271 of this Code treats the date funds are received or the debt is otherwise discharged as the date income is recognized is not a doubtful debt. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

2. Bad debts, or debts that are uncollectible, are debts owed to a taxpayer for which the applicable limitation period has expired, and debts for which the obligation is extinguished under civil legislation because performance is impossible, under an act of a state body, or upon liquidation of an organization, other than debt under a credit or loan agreement to the extent of the creditor's obligation to an external participant under a funded-participation agreement for a credit or loan. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 323-FZ of July 14, 2022.]

Bad debts also include debts whose uncollectibility is confirmed by a court enforcement officer's order terminating enforcement proceedings, issued under the procedure established by Federal Law No. 229-FZ of October 2, 2007, on Enforcement Proceedings, where the enforcement document is returned to the claimant on either of the following grounds: [Paragraph added by Federal Law No. 206-FZ of November 29, 2012.]

the location of the debtor or the debtor's property cannot be established, or information cannot be obtained concerning money and other valuables belonging to the debtor and held in accounts, deposits, or custody at banks or other credit institutions; [Paragraph added by Federal Law No. 206-FZ of November 29, 2012.]

the debtor has no property against which enforcement may be levied, and all legally permissible measures taken by the court enforcement officer to locate the debtor's property have been unsuccessful. [Paragraph added by Federal Law No. 206-FZ of November 29, 2012.]

Bad debts also include debts of an individual declared bankrupt from whose further performance of creditors' claims the individual is released, and which are treated as discharged, under Federal Law No. 127-FZ of October 26, 2002, on Insolvency (Bankruptcy). [Paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

Bad debts also include amounts of monetary obligations extinguished to a taxpayer authorized bank where the list of those obligations is determined by an act of the Government of the Russian Federation adopted under Article 5(3) of Federal Law No. 263-FZ of July 29, 2018, on Amendment of Certain Legislative Acts of the Russian Federation. [Paragraph added by Federal Law No. 125-FZ of June 6, 2019.]

Bad debts also include amounts of monetary obligations to pay debt under a credit agreement that are extinguished to a taxpayer credit institution where both of the following conditions are satisfied: [Paragraph added by Federal Law No. 204-FZ of July 13, 2020.]

the credit was extended to legal entities or individual entrepreneurs between January 1 and December 31, 2020, to resume operations or for urgent needs to support and preserve employment; [Paragraph added by Federal Law No. 204-FZ of July 13, 2020.]

an interest-rate subsidy for the credit institution's credit agreement is or was provided in 2020 and/or 2021 under the procedure established by the Government of the Russian Federation. [Paragraph added by Federal Law No. 204-FZ of July 13, 2020.]

Bad debts also include amounts of monetary obligations to pay debt under a credit agreement that are extinguished to a taxpayer credit institution where both of the following conditions are satisfied: [Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

the credit was extended to legal entities or individual entrepreneurs between January 1 and December 31, 2021, to restore business activity; [Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

an interest-rate subsidy for the credit institution's credit agreement is or was provided in 2021 and/or 2022 under the procedure established by the Government of the Russian Federation. [Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

A bad debt also includes an amount equal to 30 percent of the obligations owed to a taxpayer credit institution that are treated as performed under Article 7.1(14) of Federal Law No. 106-FZ of April 3, 2020, on Amendments to the Federal Law on the Central Bank of the Russian Federation (Bank of Russia) and Certain Legislative Acts of the Russian Federation Concerning Special Rules for Amending the Terms of Credit and Loan Agreements. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

Bad debts also include amounts of monetary obligations arising under a funded-participation agreement for a credit or loan and owed to a taxpayer external participant that are extinguished on the grounds specified in Article 10.1(2) of Federal Law No. 486-FZ of December 31, 2017, on Syndicated Credit (Loan) and Amendment of Certain Legislative Acts of the Russian Federation, or on analogous grounds provided for by the legislation of a foreign state. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

For purposes of this Code, a funded-participation agreement for a credit or loan means an agreement entered into in accordance with Federal Law No. 486-FZ of December 31, 2017, on Syndicated Credit (Loan) and Amendment of Certain Legislative Acts of the Russian Federation, or the applicable legislation of foreign states. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

Bad debts also include amounts of monetary obligations extinguished on the grounds specified in Federal Law No. 377-FZ of October 7, 2022, on Special Rules for Performance of Obligations Under Credit Agreements (Loan Agreements) by Persons Called Up for Military Service Through Mobilization into the Armed Forces of the Russian Federation, Persons Participating in the Special Military Operation, and Members of Their Families, and on Amendment of Certain Legislative Acts of the Russian Federation. [Paragraph added by Federal Law No. 443-FZ of November 21, 2022; as amended by Federal Law No. 298-FZ of July 31, 2025.]

A bad debt also includes an account receivable arising under a service risk agreement or financing management agreement where the obligations are extinguished upon early termination of the agreement, including termination connected with discontinuation of development activities on the subsoil plot covered by the agreement under the legally established procedure and/or the terms of the agreement, because of circumstances for which neither party is responsible, and no minerals have been extracted or the amount extracted is insufficient to cover the parties' expenses. [Paragraph added by Federal Law No. 22-FZ of February 17, 2023.]

This paragraph also applies to claims against a previous guaranteed supplier of electric power or energy that a taxpayer, as the new guaranteed supplier, acquires at nominal value as a condition for conducting guaranteed-supplier activities under Russian legislation, where the obligations under those claims are recognized as bad debts on the grounds established by this Article. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

A bad debt also includes debt on a foreign organization's debt obligations in the form of interest, fines, late-payment interest, and/or other sanctions recognized in income under Article 271(4)(14.7) of this Code, where the obligations are extinguished through forgiveness and the conditions specified in Article 310(2)(13) of this Code are satisfied. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

A bad debt also includes interest debt on a foreign organization's debt obligations recognized in income under Article 271(4)(14.4) of this Code, where the conditions specified in Article 310(2)(12) of this Code are satisfied. [Paragraph added by Federal Law No. 227-FZ of July 23, 2025.]

This paragraph also applies to expenses incurred by banks and by professional collection organizations included in the State Register of Professional Collection Organizations to acquire claims under credits, where the obligations under the credits are recognized as bad debts on the grounds established by this Article. [Paragraph added by Federal Law No. 335-FZ of November 27, 2017; as amended by Federal Law No. 425-FZ of November 28, 2025.]

A debt corresponding to income whose recognition date under Article 271 of this Code has not occurred when the debt is written off is not a bad debt. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

3. A taxpayer may create reserves for doubtful debts under the procedure established by this Article. Allocations to those reserves are included in non-sales expenses on the last day of the reporting or tax period. This rule does not apply to expenses for creating reserves for debts arising from nonpayment of interest, except for banks, credit consumer cooperatives, and microfinance organizations. Banks may create reserves for doubtful debts with respect to debt arising from nonpayment of interest on debt obligations and with respect to other debt, other than loan debt and equivalent debt. Credit consumer cooperatives and microfinance organizations may create reserves for doubtful debts with respect to debt arising from nonpayment of interest on debt obligations. [As amended by Federal Law No. 301-FZ of November 2, 2013.]

4. The amount of a reserve for doubtful debts is determined on the basis of an inventory of accounts receivable conducted on the last day of the reporting or tax period and is calculated as follows: [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 137-FZ of July 27, 2006.]

  1. for a doubtful debt outstanding for more than 90 calendar days, the full amount identified by the inventory is included in the reserve being created; [As amended by Federal Law No. 137-FZ of July 27, 2006.]

  2. for a doubtful debt outstanding for 45 through 90 calendar days, inclusive, 50 percent of the amount identified by the inventory is included in the reserve; [As amended by Federal Law No. 137-FZ of July 27, 2006.]

  3. a doubtful debt outstanding for less than 45 days does not increase the reserve being created.

The reserve for doubtful debts calculated at the end of a tax period may not exceed 10 percent of sales revenue for that tax period determined in accordance with Article 249 of this Code; for banks, credit consumer cooperatives, and microfinance organizations, the same limit is calculated from income determined in accordance with this Chapter, excluding income in the form of restored reserves. When a reserve for doubtful debts is calculated at the end of reporting periods during a tax period, it may not exceed the greater of 10 percent of sales revenue for the preceding tax period or 10 percent of sales revenue for the current reporting period. [As amended by Federal Law No. 405-FZ of November 30, 2016.]

An organization may use the reserve for doubtful debts only to cover losses from debts recognized as bad debts under the procedure established by this Article. [As amended by Federal Law No. 405-FZ of November 30, 2016.]

5. The reserve for doubtful debts calculated as of the reporting date under paragraph 4 of this Article is compared with the remaining reserve, determined as the difference between the reserve calculated as of the preceding reporting date under paragraph 4 and the bad debts arising after that date. If the reserve calculated as of the reporting date is less than the remaining reserve from the preceding reporting or tax period, the difference must be included in the taxpayer's non-sales income for the current reporting or tax period. If the reserve calculated as of the reporting date exceeds the remaining reserve from the preceding reporting or tax period, the difference must be included in non-sales expenses for the current reporting or tax period. [As amended by Federal Law No. 405-FZ of November 30, 2016.]

If a taxpayer elects to create a reserve for doubtful debts, debts recognized as bad debts under this Article must be written off against the reserve. If the reserve is less than the bad debts to be written off, the difference, as a loss, must be included in non-sales expenses. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 267. Expenses for Creating a Reserve for Warranty Repair and Warranty Service

1. Taxpayers selling goods or work may create reserves for future expenses for warranty repair and warranty service, and allocations to those reserves are accepted for tax purposes under the procedure established by this Article.

2. A taxpayer independently decides whether to create such a reserve and establishes the maximum allocations to the reserve in its tax-accounting policy. The reserve may be created for goods or work for which the agreement with the customer provides for service and repair during a warranty period.

3. Allocations to the reserve are recognized as expenses on the date the goods or work are sold. The reserve may not exceed a limit determined by multiplying revenue from sale of those goods or work for the reporting or tax period by the proportion that the taxpayer's actual warranty-repair and warranty-service expenses bear to revenue from sale of those goods or work for the preceding three years. If the taxpayer has sold goods or work subject to warranty repair and service for less than three years, revenue from those sales for the actual sales period is used to calculate the maximum reserve. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

4. A taxpayer that has not previously sold goods or work subject to warranty repair and service may create a reserve in an amount not exceeding the expected expenses. Expected expenses are the expenses contemplated by the plan for performing warranty obligations, taking into account the warranty period.

At the end of the tax period, the taxpayer must adjust the reserve on the basis of the proportion that actual warranty-repair and warranty-service expenses bear to revenue from sale of the goods or work for the elapsed period.

5. A reserve for warranty repair and service of goods or work that is not fully used during a tax period for repairs of goods or work sold with a warranty may be carried forward to the following tax period. The reserve newly created in the following tax period must be adjusted by the remaining reserve from the preceding tax period. If the new reserve is less than the remaining reserve created in the preceding tax period, the difference must be included in the taxpayer's non-sales income for the current tax period.

If a taxpayer elects to create a reserve for warranty repair and service of goods or work, warranty-repair expenses must be written off against the reserve. If the reserve is less than the repair expenses incurred by the taxpayer, the difference must be included in other expenses.

[Paragraph 5 as amended by Federal Law No. 57-FZ of May 29, 2002.]

6. If a taxpayer decides to discontinue sales of goods or performance of work subject to warranty repair and warranty service, the previously created and unused reserve must be included in the taxpayer's income when the warranty-repair and warranty-service agreements expire. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

Article 267.1. Expenses for Creating Reserves for Future Expenses Directed to Purposes Ensuring the Social Protection of Persons with Disabilities

1. Taxpayer public organizations of persons with disabilities and the organizations specified in the first paragraph of Article 264(1)(38) of this Code may create reserves for future expenses directed to purposes ensuring the social protection of persons with disabilities. Those reserves may be created for no more than five years.

2. On the basis of programs it develops and approves, a taxpayer independently decides whether to create the reserve specified in paragraph 1 of this Article and records the decision in its tax-accounting policy. Expenses incurred by the taxpayer in implementing those programs must be paid from that reserve.

3. The amount of the reserve is determined by the planned expenses or budget for implementing the programs approved by the taxpayer. Allocations to the reserve are included in non-sales expenses as of the last day of the reporting or tax period. The maximum allocations to the reserve specified in paragraph 1 may not exceed 30 percent of taxable profit received in the current period, calculated without taking the reserve into account. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

4. If the reserve specified in paragraph 1 is less than the actual expenses for implementing the programs specified in paragraph 2, the difference is included in non-sales expenses.

Any reserve not fully used by the taxpayer during the planned period must be included in the taxpayer's non-sales income for the current reporting or tax period.

5. Taxpayers creating reserves for future expenses directed to purposes ensuring the social protection of persons with disabilities must submit a report to the tax authorities at the end of the tax period on the intended use of those funds.

If the funds specified in the first paragraph of this paragraph are misused, they must be included in the tax base for the tax period in which they were misused.

[Article added by Federal Law No. 58-FZ of June 6, 2005.]

Article 267.2. Expenses for Creating Reserves for Future Scientific Research and/or Experimental-Design Expenses

1. A taxpayer may create reserves for future scientific research and/or experimental-design expenses, hereinafter in this Article reserves, under the procedure established by this Article.

2. On the basis of scientific-research and/or experimental-design programs that it develops and approves, a taxpayer independently decides whether to create each reserve and records the decision in its tax-accounting policy. A reserve for implementing each approved program may be created for the planned duration of the relevant scientific research and/or experimental-design work, but for no more than two years. The period selected for creating the reserve must be stated in the taxpayer's tax-accounting policy.

3. A reserve may not exceed the planned expenses or budget for implementing the scientific-research and/or experimental-design program approved by the taxpayer.

The budget for implementing the approved program may include only costs recognized as scientific research and/or experimental-design expenses under Article 262(2)(1)-(5) of this Code.

The maximum allocations to the reserves may not exceed the amount determined by the formula:

[ N = I \times 0.03 - S, ]

where:

N is the maximum allocations to the reserves;

I is sales income for the reporting or tax period determined in accordance with Article 249 of this Code; and

S is the taxpayer's expenses specified in Article 262(2)(6) of this Code.

4. Allocations to a reserve are included in other expenses as of the last day of the reporting or tax period.

5. A taxpayer creating a reserve for future scientific research and/or experimental-design expenses must pay expenses incurred in implementing the relevant programs from that reserve.

If the reserve specified in paragraph 1 is less than the actual expenses for implementing the programs specified in paragraph 2, the difference is accounted for as the taxpayer's scientific research and/or experimental-design expenses in accordance with Articles 262 and 332.1 of this Code.

Any reserve not fully used during the period for which it was created must be recaptured in non-sales income for the reporting or tax period in which the corresponding allocations to the reserve were made.

[Article added by Federal Law No. 132-FZ of June 7, 2011.]

Article 267.3. Expenses for Creating Reserves for Future Expenses of Nonprofit Organizations

1. Taxpayer nonprofit organizations, hereinafter in this Article the taxpayer, other than those established in the form of a state corporation, state company, or association of legal entities, may create a reserve for future expenses connected with conducting business activities and taken into account in determining the tax base.

2. The taxpayer independently decides whether to create a reserve for future expenses and identifies in its tax-accounting policy the types of expenses for which the reserve is created.

If the taxpayer elects to create a reserve for future expenses, expenses for which the reserve was created must be written off against the reserve.

3. The amount of the reserve for future expenses is determined on the basis of expense budgets developed and approved by the taxpayer for a period not exceeding three calendar years.

Allocations to the reserve are included in non-sales expenses on the last day of the reporting or tax period. The maximum allocations to the reserve may not exceed 20 percent of the reporting or tax period's income taken into account in determining the tax base. If the taxpayer creates a reserve for expenses provided for by several expense budgets, it must independently allocate the reserve contributions among those budgets in its tax accounting.

4. Any reserve not fully used for expenses contemplated by an expense budget must be included in the taxpayer's non-sales income on the last day of the tax or reporting period in which the budget expires.

If the reserve is less than the actual expenses for which it was created, the difference is included in expenses taken into account in determining the tax base.

[Article added by Federal Law No. 235-FZ of July 18, 2011.]

Article 267.4. Expenses for Creating a Reserve for Future Expenses Connected with Completing Hydrocarbon-Extraction Activities at a New Offshore Hydrocarbon Field

1. An organization holding a license to use a subsoil plot within whose boundaries a new offshore hydrocarbon field is situated may create a reserve for future expenses connected with completing hydrocarbon-extraction activities at that field, under the procedure established by this Article, beginning with the tax period as of January 1 of which the degree of depletion of reserves at the field has reached 70 percent according to the State Balance of Mineral Reserves.

The taxpayer may create the reserve only if the development design documentation for the field, approved under the established procedure, contains a list of measures and types of work contemplated for dismantling facilities being decommissioned.

2. An organization holding a license to use a subsoil plot within whose boundaries a new offshore hydrocarbon field is situated independently decides whether to create a reserve for future expenses connected with completing hydrocarbon-extraction activities at each such field and states the procedure for creating and using the reserve in its tax-accounting policy.

3. Expenses connected with completing hydrocarbon-extraction activities at a new offshore hydrocarbon field are expenses for dismantling fixed assets being decommissioned; expenses for dismantling capital-construction-in-progress projects and other property whose installation is incomplete, including disassembly, demolition, and removal of dismantled property; expenses for protecting the subsoil and environment; and other similar measures provided for by subsoil-use legislation.

Depreciation not accrued on fixed assets being decommissioned and the value of capital-construction-in-progress projects being dismantled are not expenses connected with completing hydrocarbon-extraction activities at a new offshore hydrocarbon field.

4. Allocations to the reserve are included, on the last day of the reporting or tax period, in expenses taken into account in determining the tax base under Article 275.2 of this Code.

5. Allocations to the reserve in each reporting or tax period may not exceed 1 percent of income determined in accordance with Article 299.3 of this Code and received in that period.

6. Expenses incurred in completing hydrocarbon-extraction activities at a new offshore hydrocarbon field for which a reserve was created must be written off against that reserve.

7. Total allocations to the reserve for all reporting and tax periods may not exceed the total cost of abandoning wells and field-development facilities and reclaiming land, as determined in the development design documentation for the relevant new offshore hydrocarbon field approved under the established procedure.

8. If the reserve remaining at the beginning of a reporting or tax period is less than the actual expenses specified in this Article incurred during that period, the excess is taken into account during that period as expenses under the procedure established by this Chapter for the relevant types of expenses.

9. A reserve not fully used during a reporting or tax period may be carried forward to the following reporting or tax period.

A reserve not fully used when the taxpayer decides to complete hydrocarbon-extraction activities at a new offshore hydrocarbon field must be included in the taxpayer's non-sales income on the last day of the reporting or tax period in which the measures contemplated by the plan for abandoning wells and field-development facilities and reclaiming land were actually completed, but no later than the expiration date of the license to use the subsoil plot within whose boundaries the field is situated.

[Article added by Federal Law No. 268-FZ of September 30, 2013.]

Article 268. Special Rules for Determining Expenses Upon Sale of Goods and/or Property Rights

[Heading as amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

1. Upon sale of goods and/or property rights, a taxpayer may reduce income from the transactions by the value of the goods and/or property rights sold, determined as follows: [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

  1. upon sale of depreciable property, other than property for which the taxpayer exercised the right to an investment tax deduction under Article 286.1 of this Code or the tax deduction under Article 343.6 of this Code, by the residual value of the depreciable property determined in accordance with Article 257(1) and (3) of this Code. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

If a taxpayer sells a fixed asset to a related party before five years have elapsed from the time the asset was put into operation, and the second paragraph of Article 258(9) of this Code applied to the asset, its residual value upon sale is increased by the expenses included in non-sales income under the fourth paragraph of Article 258(9). If Article 286.2(11) applied to the depreciable property sold, its residual value upon sale is increased by the tax recaptured under Article 286.2(11); [Paragraph added by Federal Law No. 206-FZ of November 29, 2012; as amended by Federal Laws No. 176-FZ of July 12, 2024, and No. 425-FZ of November 28, 2025.]

  1. upon sale of other property, other than securities, products manufactured by the taxpayer, and purchased goods, by the property's acquisition or creation price, unless Article 277(2.2) of this Code provides otherwise, and by the expenses specified in the second paragraph of Article 254(2) of this Code; [As amended by Federal Laws No. 58-FZ of June 6, 2005; No. 281-FZ of November 25, 2009; and No. 32-FZ of February 15, 2016.]

2.1. unless this subitem provides otherwise, upon sale of property rights, including shares and participation units, by the acquisition price of those rights and the expenses connected with their acquisition and sale, and by monetary contributions to the property of the organizations whose shares or units were acquired, reduced by the funds specified in Article 251(1)(11.1) of this Code, unless Article 309.1(10) or Article 277(2.2) provides otherwise. The monetary contribution to an organization's property that reduces income from sale of shares or units is calculated in proportion to the shares or units sold relative to all shares or units held by the taxpayer. [As amended by Federal Laws No. 32-FZ of February 15, 2016; No. 368-FZ of November 9, 2020; and No. 324-FZ of July 14, 2022.]

Upon sale of property rights, including digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights, whose acquisition price has already been partially taken into account in expenses under this Chapter by the sale date, including under the third and fourth paragraphs of Article 272(5.3) of this Code, the acquisition price is reduced by those expenses. [Paragraph added by Federal Law No. 324-FZ of July 14, 2022.]

Upon sale of shares or participation interests where, before the sale, a business company or partnership reduced its charter capital by reducing the nominal value of shares or interests within the initial contribution to its charter capital, the acquisition price of the shares or interests is reduced by the value of property or property rights previously received by the member when the charter capital was reduced under Russian legislation, within the initial contribution. This rule does not apply where the business company or partnership is required to reduce its charter capital under Russian legislation. [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

Upon sale of participation interests or units received by members or unit holders in a reorganization, their acquisition price is the value determined in accordance with Article 277(4)-(6) of this Code.

Upon sale of a property right constituting a debt claim, the tax base is determined subject to Article 279 of this Code. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Shares or participation interests whose payment obligations were forgiven and taken into account for tax purposes under Article 251(1)(21.5) and (21.7) of this Code have a value of zero upon sale; [Paragraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 176-FZ of July 12, 2024.]

[Subitem 2.1 added by Federal Law No. 58-FZ of June 6, 2005.]

  1. upon sale of purchased goods, by their acquisition cost determined under the organization's adopted tax-accounting policy using one of the following valuation methods:

the first-in, first-out (FIFO) method; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

[Paragraph repealed by Federal Law No. 81-FZ of April 20, 2014.]

the average-cost method; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

the inventory-unit-cost method. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

Upon sale of property and/or property rights specified in this Article, the taxpayer may also reduce income from the transactions by expenses directly connected with the sale, including valuation, storage, servicing, and transportation expenses. Upon sale of purchased goods, expenses connected with their purchase and sale are determined subject to Article 320 of this Code; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

  1. upon sale, before the end of its useful life, of a fixed asset or intangible asset for which the taxpayer exercised the right to an investment tax deduction, by the asset's initial value, provided that the tax not paid because the deduction was applied is recaptured under Article 286.1(12) of this Code; [Subitem added by Federal Law No. 335-FZ of November 27, 2017; as amended by Federal Law No. 374-FZ of November 23, 2020.]

  2. upon sale of a fixed asset for which the taxpayer exercised the right to an investment tax deduction for part of its value, by the residual value of the depreciable property determined in accordance with Article 257(1) of this Code corresponding to the portion of the asset's initial value formed from expenses for which the taxpayer did not exercise the right to the investment tax deduction. [Subitem added by Federal Law No. 368-FZ of November 9, 2020.]

1.1. Taxpayers whose constitutive documents, on the date the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and Kherson Region were admitted into the Russian Federation and new constituent entities were formed within it, stated that the location of their permanent executive body, or, if none, another body or person authorized to act for the legal entity without a power of attorney, was in one of those territories may, upon sale of property other than depreciable property and/or property rights acquired before Russian tax and levy legislation began to apply to them, reduce income from the sale by the value of that property or those rights stated in the inventory list provided for by the fourteenth paragraph of Article 313 of this Code. [Paragraph added by Federal Law No. 443-FZ of November 21, 2022.]

2. If the acquisition or creation price of property or property rights specified in paragraph 1(2), (2.1), and (3) and paragraph 1.1 of this Article, together with expenses connected with their acquisition and sale, exceeds the proceeds from their sale, the difference is recognized as a taxpayer loss taken into account for tax purposes. [As amended by Federal Laws No. 158-FZ of July 22, 2008; No. 368-FZ of November 9, 2020; and No. 443-FZ of November 21, 2022.]

3. If the residual value of depreciable property specified in paragraph 1(1) of this Article, together with expenses connected with its sale, exceeds the proceeds from sale, the difference is recognized as a taxpayer loss taken into account for tax purposes as follows. The loss is included in other expenses in equal installments over a period equal to the difference between the property's useful life and its actual operating period before sale. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Upon sale of depreciable property whose initial value was determined under the third paragraph of Article 257(1) and the thirteenth paragraph of Article 257(3) of this Code, the loss on sale is treated as zero. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

Article 268.1. Special Rules for Recognizing Income and Expenses Upon Acquisition of an Enterprise as a Property Complex

1. For purposes of this Chapter, the difference between the acquisition price of an enterprise as a property complex and its net asset value, comprising assets less liabilities, is recognized as a taxpayer expense or income under the procedure established by this Article.

The excess of the purchase price of an enterprise as a property complex over its net asset value is treated as a price premium paid by the buyer in expectation of future economic benefits.

The excess of the net asset value of an enterprise as a property complex over its purchase price is treated as a price discount granted to the buyer because of the absence of factors such as an established customer base, a reputation for quality, marketing and sales skills, business relationships, management experience, and personnel qualifications, taking other factors into account.

2. The premium paid, or discount received, upon acquisition of an enterprise as a property complex is the difference between its purchase price and its net asset value as determined by the transfer instrument.

Where an enterprise as a property complex is acquired through privatization at auction or through a competitive tender, the premium paid or discount received is the difference between the purchase price and the appraised initial value of the enterprise as a property complex.

3. The premium paid by the buyer, or discount received, is taken into account for tax purposes as follows:

  1. a premium paid by the buyer of an enterprise as a property complex is recognized as an expense evenly over five years beginning with the month following the month in which the buyer's ownership of the enterprise as a property complex is registered by the state; and

  2. a discount received by the buyer of an enterprise as a property complex is recognized as income in the month in which the transfer of ownership of the enterprise as a property complex is registered by the state.

4. A loss sustained by the seller upon sale of an enterprise as a property complex is recognized as an expense taken into account for tax purposes under the procedure established by Article 283 of this Code.

5. For purposes of this Chapter, the buyer's expenses for acquiring assets and property rights as part of an enterprise as a property complex are their values determined by the transfer instrument.

[Article added by Federal Law No. 216-FZ of July 24, 2007.]

Article 269. Special Rules for Accounting for Interest on Debt Obligations for Tax Purposes

[Heading as amended by Federal Law No. 420-FZ of December 28, 2013.]

1. For purposes of this Chapter, debt obligations are credits, commodity and commercial credits, loans, bank deposits, bank accounts, or other borrowings irrespective of how they are documented, together with monetary obligations arising under a funded-participation agreement for a credit or loan. [As amended by Federal Law No. 323-FZ of July 14, 2022.]

For debt obligations of any kind, interest calculated using the actual rate is recognized as income or expense unless this Article provides otherwise.

For debt obligations of any kind arising from transactions recognized as controlled transactions under this Code, interest calculated using the actual rate is recognized as income or expense subject to Section V.1 of this Code, unless this Article provides otherwise.

[Paragraph 1 as amended by Federal Law No. 420-FZ of December 28, 2013.]

1.1. For a debt obligation arising from a transaction recognized as a controlled transaction under this Code, a taxpayer may: [As amended by Federal Law No. 32-FZ of March 8, 2015.]

recognize as income interest calculated using the actual rate on the debt obligation if that rate exceeds the minimum value of the permitted interest-rate range established by paragraph 1.2 of this Article; and

recognize as an expense interest calculated using the actual rate on the debt obligation if that rate is below the maximum value of the permitted interest-rate range established by paragraph 1.2 of this Article.

If the conditions established by the first through third paragraphs of this paragraph are not met, interest calculated using the actual rate, subject to Section V.1 of this Code, is recognized as income or expense on debt obligations arising from transactions recognized as controlled transactions under this Code. [As amended by Federal Law No. 32-FZ of March 8, 2015.]

[Paragraph 1.1 added by Federal Law No. 229-FZ of July 27, 2010; as amended by Federal Law No. 420-FZ of December 28, 2013.]

1.2. For purposes of paragraph 1.1 of this Article, the following permitted interest-rate ranges for debt obligations apply:

  1. for a debt obligation denominated in rubles, from 10 to 150 percent of the key rate of the Central Bank of the Russian Federation, provided that the minimum value of the range determined under this subitem may not be less than 2 percent;

  2. for a debt obligation denominated in euros, from 1 percent to the euro short-term rate, €STR, plus 7 percentage points;

  3. for a debt obligation denominated in Chinese yuan, from 1 percent to the Shanghai Interbank Offered Rate, SHIBOR, for Chinese yuan plus 7 percentage points;

  4. for a debt obligation denominated in pounds sterling, from 1 percent to the Sterling Overnight Index Average, SONIA, plus 7 percentage points;

  5. for a debt obligation denominated in Swiss francs or Japanese yen, from 1 percent to the Swiss Average Rate Overnight, SARON, for Swiss francs or the Tokyo Overnight Average Rate, TONAR, for Japanese yen, plus 5 percentage points; and

  6. for a debt obligation denominated in another currency not specified in subitems 1 through 5 of this paragraph, from 1 percent to the Secured Overnight Financing Rate, SOFR, for US dollars plus 7 percentage points.

[Paragraph 1.2 added by Federal Law No. 420-FZ of December 28, 2013; as amended by Federal Law No. 539-FZ of November 27, 2023.]

1.3. For purposes of paragraph 1.2 of this Article:

  1. for a debt obligation whose rate is fixed and does not change throughout the term of the obligation, the key rate of the Central Bank of the Russian Federation, €STR, SHIBOR, SONIA, SARON, TONAR, or SOFR, as applicable, is the corresponding rate in effect on the date money or other property was raised in the form of the debt obligation; [As amended by Federal Laws No. 32-FZ of March 8, 2015, and No. 305-FZ of July 2, 2021.]

  2. for a debt obligation not specified in subitem 1 of this paragraph, the applicable key rate of the Central Bank of the Russian Federation, €STR, SHIBOR, SONIA, SARON, TONAR, or SOFR is the rate in effect on the date interest income or expense is recognized under this Chapter; [As amended by Federal Laws No. 32-FZ of March 8, 2015, and No. 305-FZ of July 2, 2021.]

  3. for the permitted interest-rate range established by paragraph 1.2(3) of this Article, the SHIBOR tenor that most closely corresponds to the term of the debt obligation specified in paragraph 1.1 of this Article is used; [As amended by Federal Law No. 305-FZ of July 2, 2021.]

  4. for the permitted interest-rate ranges established by paragraph 1.2(2) and (4)-(6) of this Article, the applicable €STR, SONIA, SARON, TONAR, or SOFR published at the beginning of the business day is used. [Subitem added by Federal Law No. 305-FZ of July 2, 2021.]

[Paragraph 1.3 added by Federal Law No. 420-FZ of December 28, 2013.]

2. For purposes of this Article, controlled debt is outstanding debt of a taxpayer Russian organization under the following debt obligations, unless this Article provides otherwise:

  1. a debt obligation to a foreign person that is a related party of the taxpayer under Article 105.1(2)(1), (2), or (9) of this Code, where that foreign person participates directly or indirectly in the taxpayer;

  2. a debt obligation to a person recognized under Article 105.1(2)(1), (2), (3), or (9) of this Code as a related party of the foreign person specified in subitem 1 of this paragraph, unless paragraph 8 of this Article provides otherwise; and

  3. a debt obligation whose performance the foreign person specified in subitem 1 and/or its related party specified in subitem 2 secures as surety, guarantor, or in another manner, unless paragraph 9 of this Article provides otherwise.

[Paragraph 2 as amended by Federal Law No. 25-FZ of February 15, 2016.]

3. If the taxpayer's controlled debt exceeds, by more than three times, or by more than 12.5 times for banks and organizations engaged in leasing activities, the difference between the taxpayer's assets and liabilities, hereinafter equity, on the last day of the reporting or tax period, the rules established by paragraphs 4 through 6 of this Article apply in determining the maximum interest includable in expenses. For this purpose, controlled debt arising under all of the taxpayer's obligations specified in paragraph 2 is aggregated.

For purposes of this Article, an organization engaged in leasing activities is an organization whose income from leasing activities for the reporting or tax period on whose last day the maximum deductible interest is determined constitutes at least 90 percent of all its income taken into account in determining the tax base under this Chapter for that period.

[Paragraph 3 as amended by Federal Law No. 25-FZ of February 15, 2016.]

4. On the last day of each reporting or tax period, the taxpayer calculates the maximum interest includable in expenses on controlled debt by dividing the interest accrued by it on controlled debt during that period by the capitalization ratio calculated as of the last reporting date of the period. If the capitalization ratio changes in a subsequent reporting period or at the end of the tax period relative to preceding reporting periods, the maximum interest includable in expenses for a preceding reporting period is not changed.

The capitalization ratio is determined by dividing the relevant outstanding controlled debt by the equity corresponding to the participation interest of the related foreign person specified in paragraph 2(1) in the Russian organization, and dividing the result by 3, or by 12.5 for banks and organizations engaged in leasing activities.

In determining equity, debt obligations consisting of taxes and levies payable are disregarded, including current tax and levy liabilities, deferrals, installment arrangements, and investment tax credits.

[Paragraph 4 as amended by Federal Law No. 25-FZ of February 15, 2016.]

5. Interest on controlled debt is included in expenses in an amount not exceeding the maximum calculated under paragraph 4 of this Article and not exceeding the interest actually accrued.

The rules established by paragraph 4 do not apply to interest on borrowed funds where the outstanding debt under the relevant debt obligation is not controlled debt.

[Paragraph 5 added by Federal Law No. 25-FZ of February 15, 2016.]

6. The positive difference between accrued interest and the maximum interest calculated under paragraph 4 is treated for tax purposes as a dividend paid to the foreign person specified in paragraph 2(1) and is taxed under the second paragraph of Article 224(3) or Article 284(3) of this Code. [Paragraph added by Federal Law No. 25-FZ of February 15, 2016.]

7. Outstanding debt under a debt obligation is not controlled debt of a taxpayer Russian organization if the tax agent does not calculate and withhold tax on the foreign organization's interest income paid under that obligation pursuant to Article 310(2)(8) of this Code. [Paragraph added by Federal Law No. 25-FZ of February 15, 2016.]

7.1. Outstanding debt under a debt obligation is not controlled debt of a taxpayer Russian organization if all of the following conditions are satisfied:

the funds constituting the outstanding debt are directed exclusively to financing an investment project implemented by the taxpayer in the Russian Federation;

the agreement under which the debt obligation arose provides that repayment of the outstanding principal begins no earlier than five years after the obligation arose;

the aggregate direct and indirect participation interest of the related foreign person specified in paragraph 2(1) in the Russian organization does not exceed 35 percent; and

the person to which the debt obligation is owed is registered, or is a tax resident, in a foreign state with which a double-taxation treaty, agreement, or convention has been entered into.

For purposes of this paragraph, an investment project is the creation in the Russian Federation of a new production complex for producing goods and/or providing services. A production complex is new if it was put into operation after January 1, 2019, and had not previously been in operation.

If any condition established by this paragraph is not satisfied, this Article applies to the outstanding debt, without regard to this paragraph, from the date the relevant debt obligation arose.

[Paragraph 7.1 added by Federal Law No. 199-FZ of July 19, 2018.]

8. Outstanding debt specified in paragraph 2(2) of this Article is not controlled debt of a taxpayer Russian organization if both of the following conditions are satisfied, subject to paragraph 11 of this Article:

  1. the debt obligation is owed to a Russian organization or individual that is a tax resident of the Russian Federation throughout the reporting or tax period and is recognized under Article 105.1(2)(1), (2), (3), or (9) of this Code as a related party of the foreign person specified in paragraph 2(1) of this Article; and

  2. during the reporting or tax period, the Russian organization or individual to which the debt obligation is owed has no outstanding debt under comparable debt obligations to a foreign person specified in paragraph 2(1) and/or (2) of this Article.

[Paragraph 8 added by Federal Law No. 25-FZ of February 15, 2016.]

9. Outstanding debt specified in paragraph 2(3) of this Article is not controlled debt of a taxpayer Russian organization if both of the following conditions are satisfied:

  1. the debt obligation is owed to an organization that is a bank, including an organization treated as a bank under foreign legislation, an international financial organization established under an international treaty of the Russian Federation, or a state-corporation development bank, and that organization is not a related party of either the taxpayer Russian organization or any person acting as surety or guarantor or otherwise undertaking to perform the taxpayer's debt obligation; [As amended by Federal Laws No. 466-FZ of December 29, 2017, and No. 325-FZ of September 29, 2019.]

  2. since the taxpayer's debt obligation arose, neither its principal nor its interest has been extinguished or paid by the foreign person specified in paragraph 2(1) and/or its related party specified in paragraph 2(2), acting as surety or guarantor or otherwise undertaking to secure performance of the obligation.

[Paragraph 9 added by Federal Law No. 25-FZ of February 15, 2016.]

10. Outstanding debt is excluded from controlled debt on the grounds established by paragraphs 8 and 9 only if the creditor provides the taxpayer Russian organization with written confirmation that the conditions established by those paragraphs are satisfied. [Paragraph added by Federal Law No. 25-FZ of February 15, 2016.]

11. Comparability of debt obligations for purposes of paragraph 8(2) is determined subject to the following special rules:

  1. the aggregate amount and term of the obligations are taken into account;

  2. where several debt obligations arise from transactions with a foreign person specified in paragraph 2(1) and/or (2), their amounts are aggregated for purposes of subitem 1 of this paragraph;

  3. if the currency of a debt obligation to the foreign person specified in paragraph 2(1) and/or (2) differs from the currency of the obligation with which it is compared, the obligations are converted into a common currency at the Central Bank of the Russian Federation rate on the date the debt obligation to the creditor arose; and

  4. if the term for which the debt obligation was extended to the taxpayer Russian organization does not exceed the term for which outstanding debt arose under the debt obligation to the foreign person specified in paragraph 2(1) and/or (2), the terms are treated as comparable.

[Paragraph 11 added by Federal Law No. 25-FZ of February 15, 2016.]

12. If the condition established by paragraph 8(2) is not satisfied, the outstanding debt specified in paragraph 2(2) is controlled debt of the taxpayer Russian organization in an amount not exceeding the outstanding debt under the comparable debt obligation specified in paragraph 8(2). [Paragraph added by Federal Law No. 25-FZ of February 15, 2016.]

13. A court may recognize outstanding debt of a taxpayer Russian organization under debt obligations not specified in paragraph 2 as controlled debt if it finds that the ultimate purpose of payments under those obligations is to make payments to organizations specified in paragraph 2(1) and (2). [Paragraph added by Federal Law No. 25-FZ of February 15, 2016.]

Article 270. Expenses Not Taken into Account for Tax Purposes

The following expenses are not taken into account in determining the tax base:

  1. dividends accrued by the taxpayer and other distributions of after-tax profit; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

  2. payments to compensate damage, late-payment interest, fines, and sanctions transferred to a budget or state extra-budgetary fund; interest payable to the budget under Article 176.1 of this Code; and fines and other sanctions imposed by state organizations authorized by Russian legislation to impose them; [As amended by Federal Laws No. 318-FZ of December 17, 2009, and No. 305-FZ of July 2, 2021.]

  3. contributions to charter or pooled capital and contributions to a simple partnership or investment partnership; [As amended by Federal Law No. 336-FZ of November 28, 2011.]

  4. tax, excess-profits tax including a security payment, tourist tax, and payments for emissions of pollutants into the atmosphere, discharges of pollutants in wastewater into bodies of water in excess of permissible-discharge norms, and disposal of production and consumption waste in excess of established disposal limits; [As amended by Federal Laws No. 57-FZ of May 29, 2002; No. 219-FZ of July 21, 2014; No. 415-FZ of August 4, 2023; and No. 176-FZ of July 12, 2024.]

  5. expenses for acquiring and/or creating depreciable property, and expenses incurred in completing, additionally fitting, reconstructing, modernizing, or technically re-equipping fixed assets, other than expenses specified in Article 258(9) and Article 264(1)(48.12) of this Code; [As amended by Federal Laws No. 58-FZ of June 6, 2005; No. 158-FZ of July 22, 2008; and No. 121-FZ of April 22, 2020.]

5.1. expenses for acquiring, creating, completing, additionally fitting, reconstructing, modernizing, or technically re-equipping fixed assets and intangible assets for which the taxpayer exercised the right to an investment tax deduction under Article 286.1 of this Code, unless this Code provides otherwise, or exercised or will exercise the right to the tax deduction for an agreement for the protection and promotion of capital investment specified in Article 25.18 of this Code; [Item added by Federal Law No. 335-FZ of November 27, 2017; as amended by Federal Law No. 225-FZ of June 28, 2022.]

5.2. expenses for acquiring, constructing, manufacturing, and delivering fixed assets and bringing them to a condition suitable for use that are taken into account in determining the tax deductions established by Articles 343.6, 343.7, and 343.9 of this Code, and expenses under technological-connection agreements, investment agreements, and other similar agreements for which the taxpayer exercised the right to the tax deduction under Article 343.6; [Item added by Federal Law No. 195-FZ of July 13, 2020; as amended by Federal Law No. 566-FZ of December 28, 2022.]

5.3. interest on credits taken into account in applying the tax deduction under Article 343.7 of this Code; [Item added by Federal Law No. 323-FZ of July 14, 2022.]

  1. voluntary-insurance premiums other than those specified in Articles 255, 263, and 291 of this Code; [As amended by Federal Law No. 58-FZ of June 6, 2005.]

  2. non-governmental pension-provision contributions other than those specified in Article 255 of this Code;

  3. interest accrued by a taxpayer borrower to a creditor in excess of the amounts recognized as expenses for tax purposes under Article 269 of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  4. property, including money, transferred by a commission agent, agent, and/or other representative in connection with performing obligations under a commission, agency, or other similar agreement, or to reimburse costs incurred by that person for the principal or other appointing party, where the agreements do not require those costs to be included in the expenses of the commission agent, agent, or other representative; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  5. allocations to reserves for impairment of investments in securities created by organizations under Russian legislation, other than allocations to securities-impairment reserves made by professional securities-market participants under Article 300 of this Code;

  6. guarantee contributions transferred to special funds created under Russian legislation to reduce the risk of nonperformance of obligations under transactions in clearing activities or activities organizing trading on the securities market;

11.1. expenses incurred from compensation funds created under Russian legislation to compensate losses resulting from the insolvency or bankruptcy of forex dealers; [Item added by Federal Law No. 460-FZ of December 29, 2014.]

11.2. property contributed to the property pool of a clearing organization and clearing participation certificates presented for redemption to the clearing organization that issued them, in accordance with Federal Law No. 7-FZ of February 7, 2011, on Clearing and Clearing Activities; [Item added by Federal Law No. 326-FZ of November 28, 2015.]

  1. funds or other property transferred under debt obligations, including credit and loan agreements and funded-participation agreements for a credit or loan, or under other similar borrowing irrespective of how documented, including debt securities, and funds or other property directed to repayment of those obligations; [As amended by Federal Law No. 323-FZ of July 14, 2022.]

12.1. funds payable by a taxpayer that issued digital financial assets whose issuance decision provides for payment of income equal to dividends received by the taxpayer, in performance of that obligation; [Item added by Federal Law No. 324-FZ of July 14, 2022.]

12.2. funds transferred to a managing partner under a financing management agreement for the partner to act as operator under a service risk agreement, and funds transferred by the managing partner to a participant in the financing management agreement in the amount of the compensation share of extracted minerals due to that participant under the agreement; [Item added by Federal Law No. 22-FZ of February 17, 2023.]

  1. losses from service-production and service-facility units, including housing, utility, social, and cultural facilities, to the extent they exceed the maximum determined in accordance with Article 275.1 of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. property, work, services, or property rights transferred as an advance payment by taxpayers applying the accrual method to determine income and expenses;

  3. voluntary membership contributions, including admission fees, to public organizations and voluntary contributions by members of unions, associations, organizations, or groupings for their maintenance;

  4. the value of property, work, services, or property rights transferred free of charge and expenses connected with the transfer, unless this Chapter provides otherwise; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 161-FZ of July 17, 2009.]

16.1. depreciation accrued on fixed assets transferred by the taxpayer for use free of charge, other than assets transferred or provided for such use where Russian legislation imposes that obligation on the taxpayer; [Item added by Federal Law No. 325-FZ of September 29, 2019.]

  1. the value of property transferred as targeted financing under Article 251(1)(14) of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. a negative difference resulting from revaluation of precious stones when price schedules are changed under the established procedure;

  3. taxes charged by the taxpayer to the purchaser or acquirer of goods, work, services, or property rights under this Code, unless this Code provides otherwise, and trade levies; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 382-FZ of November 29, 2014.]

  4. funds transferred to trade-union organizations;

  5. any remuneration provided to management or employees other than remuneration paid under employment agreements or contracts;

  6. bonuses paid to employees from special-purpose funds or earmarked receipts;

  7. financial assistance to employees, unless this Chapter provides otherwise; [As amended by Federal Laws No. 158-FZ of July 22, 2008, and No. 443-FZ of November 21, 2022.]

  8. payment for additional leave granted to employees under a collective agreement beyond that provided for by applicable legislation, including leave for women raising children;

  9. pension supplements; lump-sum benefits for labor veterans retiring; income, including dividends and interest, on shares or deposits of the organization's workforce; price-increase compensation exceeding income-indexation amounts established by decisions of the Government of the Russian Federation; and compensation for increased meal costs in canteens, buffets, or preventive-care facilities, or provision of meals at reduced prices or free of charge, other than special meals for particular employee categories in cases provided for by applicable legislation and cases where free or reduced-price meals are provided for by employment agreements or contracts and/or collective agreements; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  10. payment for travel to and from the place of work by public transport, special routes, or departmental transport, other than amounts includable in expenses for production and sale of goods, work, or services because of the technological characteristics of production and cases where payment of travel to and from work is provided for by employment agreements or contracts and/or collective agreements; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  11. payment of price differences when goods, work, or services are sold to employees at reduced prices or tariffs below market prices;

  12. payment of price differences when products of subsidiary farms are sold at reduced prices for the organization's public-catering operations;

  13. payment for treatment or vacation vouchers, excursions, or travel, unless item 24.2 of the second paragraph of Article 255 of this Code provides otherwise; participation in sports sections, groups, or clubs; attendance at cultural-entertainment or physical-training and sporting events; subscriptions other than subscriptions to normative, technical, and other literature used for production purposes; goods for employees' personal consumption; and other similar expenses incurred for employees; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 113-FZ of April 23, 2018.]

[Item 30 excluded by Federal Law No. 57-FZ of May 29, 2002.]

  1. expenses of taxpayer organizations of the State Reserve of Special Radioactive Raw Materials and Fissile Materials of the Russian Federation under transactions involving tangible assets of that reserve, connected with restoring and maintaining it; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. the value of shares transferred by a taxpayer issuer and distributed among shareholders by decision of the general meeting in proportion to the shares they hold, or the difference between the nominal value of new shares transferred in replacement of original shares and the nominal value of a shareholder's original shares when shares are distributed among shareholders upon an increase in the issuer's charter capital; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

31.1. the difference by which the acquisition price of shares in a foreign organization according to the taxpayer's tax-accounting records exceeds the value of property, including money, and/or property rights received upon redemption or partial redemption of the nominal value of those shares in connection with a reduction of the foreign organization's charter capital, determined at the official exchange rate of the Central Bank of the Russian Federation in effect on the redemption date, provided the taxpayer has continuously owned at least a 50-percent contribution or interest in the foreign organization's charter or pooled capital or fund for at least 365 calendar days.

This rule applies to income received in 2024 and 2025 by a taxpayer that, on the relevant share-redemption date, is subject to prohibitive, restrictive, and/or similar measures introduced since 2022 by foreign states, economic, political, military, or other associations of states, international financial organizations, or other international organizations, consisting of prohibitions and/or restrictions on settlements and/or financial transactions or on transactions connected with debt financing and/or acquisition or disposal of securities or participation interests;

[Item added by Federal Law No. 539-FZ of November 27, 2023.]

  1. property or property rights transferred as earnest money, a pledge, or a security payment; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 96-FZ of April 16, 2022.]

  2. taxes accrued to budgets at various levels where the taxpayer previously included the taxes in expenses and then wrote off the related tax payables under Article 251(1)(21) of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. earmarked allocations made by a taxpayer for the purposes specified in Article 251(2) of this Code, other than allocations made under Article 265(1)(19.5) and (19.6); [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 172-FZ of June 8, 2020.]

[Item 36 excluded by Federal Law No. 57-FZ of May 29, 2002.]

  1. [Item repealed by Federal Law No. 229-FZ of July 27, 2010.]

  2. [Item repealed by Federal Law No. 216-FZ of July 24, 2007.]

  3. relocation allowances paid in excess of the norms established by Russian legislation; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  4. compensation for use of personal passenger cars and motorcycles for business travel in excess of the expense limits established by Article 264(1)(11) of this Code; [As amended by Federal Laws No. 57-FZ of May 29, 2002; No. 158-FZ of July 22, 2008; No. 248-FZ of July 23, 2013; and No. 104-FZ of April 25, 2026.]

  5. fees paid to a state and/or private notary for notarization in excess of tariffs approved under the established procedure; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  6. contributions, deposits, and other compulsory payments made to nonprofit and international organizations, other than those specified in Article 264(1)(29) and (30) of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  7. replacement of defective, damaged, or missing copies of periodical publications, and losses in the value of damaged, defective, or unsold media and book products, beyond the expenses and losses specified in Article 264(1)(43) and (44) of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  8. hospitality expenses to the extent they exceed the amount provided for by Article 264(2) of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  9. expenses provided for by the fifth paragraph of Article 264(3) of this Code; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 206-FZ of November 29, 2012.]

  10. acquisition or production of prizes awarded to winners of prize drawings during mass advertising campaigns, and other types of advertising not provided for by the second through fourth paragraphs of Article 264(4), in excess of the limits established by the fifth paragraph of Article 264(4); and advertiser expenses for disseminating advertising on the Internet where information concerning the advertising was not submitted to the federal executive authority responsible for control and supervision of mass media, mass communications, information technology, and communications under the procedure established by Article 18.1 of Federal Law No. 38-FZ of March 13, 2006, on Advertising, or where the advertising was disseminated on an Internet information resource to which access is restricted under Russian legislation, or on an information resource of a foreign person conducting Internet activities in the Russian Federation that failed to comply with the requirements, prohibitions, and restrictions established by Federal Law No. 236-FZ of July 1, 2021, on Activities of Foreign Persons on the Internet in the Russian Federation, and other Russian legislation; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 416-FZ of November 29, 2024.]

  11. allocations to establish funds supporting scientific, scientific and technical, and innovation activities created under the Federal Law on Science and State Scientific and Technical Policy, in excess of the allocations provided for by Article 262(2)(6) of this Code; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 132-FZ of June 7, 2011.]

  12. a negative difference resulting from revaluation of securities at market value; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  13. expenses of the settlor of a trust connected with performance of the trust-management agreement, where the agreement provides that the settlor is not the beneficiary; [Item added by Federal Law No. 57-FZ of May 29, 2002.]

  14. expenses incurred by religious organizations in connection with performing religious rites and ceremonies and selling religious literature and religious-purpose articles; [Item added by Federal Law No. 57-FZ of May 29, 2002.]

48.1. funds transferred to medical organizations to pay for medical care for insured persons under an agreement for provision and payment of medical care under compulsory medical insurance entered into in accordance with Russian compulsory-medical-insurance legislation; [Item added by Federal Law No. 204-FZ of December 29, 2004; as amended by Federal Law No. 313-FZ of November 29, 2010.]

48.2. necessary expenses of a management company providing trust management of pension savings that are directly connected with investment of pension savings, paid from pension savings, and established by the trust-management agreement for pension savings; [Item added by Federal Law No. 204-FZ of December 29, 2004; as amended by Federal Law No. 162-FZ of July 3, 2019.]

48.3. amounts directed by organizations acting as insurers for compulsory pension insurance to replenish pension savings formed in accordance with Russian legislation and recorded in funded-pension accounts; [Item added by Federal Law No. 204-FZ of December 29, 2004; as amended by Federal Laws No. 359-FZ of November 30, 2011, and No. 177-FZ of June 29, 2015.]

48.4. pension savings formed in accordance with Russian legislation and transferred under Russian legislation by non-governmental pension funds to the Pension and Social Insurance Fund of the Russian Federation and/or another non-governmental pension fund acting as insurer for compulsory pension insurance. [Item added by Federal Law No. 204-FZ of December 29, 2004; as amended by Federal Laws No. 359-FZ of November 30, 2011, and No. 239-FZ of July 14, 2022.]

48.5. shipowners' expenses connected with receiving income specified in Article 251(1)(33), (33.2), and/or (33.4) of this Code; [Item added by Federal Law No. 168-FZ of December 20, 2005; as amended by Federal Laws No. 137-FZ of June 4, 2018, and No. 425-FZ of November 28, 2025.]

48.6. expenses of a state-corporation development bank; [Item added by Federal Law No. 83-FZ of May 17, 2007.]

48.7. expenses incurred by taxpayers that are Russian organizers of the Olympic and Paralympic Games under Article 3 of the Federal Law on the Organization and Holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, Development of the City of Sochi as a Mountain-Climate Resort, and Amendment of Certain Legislative Acts of the Russian Federation, including expenses connected with engineering surveys for construction, architectural and construction design, construction, reconstruction, and organization of operation of Olympic facilities; [Item added by Federal Law No. 310-FZ of December 1, 2007.]

48.8. remuneration and other payments made to members of a board of directors; [Item added by Federal Law No. 158-FZ of July 22, 2008.]

48.9. expenses connected with placement or investment of temporarily surplus funds incurred by the nonprofit organization responsible for providing financial support for capital repair of apartment buildings, resettlement of citizens from unsafe housing stock, and modernization of utility infrastructure under the Federal Law on the Fund for Assistance in Reforming Housing and Utility Services; [Item added by Federal Law No. 225-FZ of December 1, 2008; as amended by Federal Law No. 398-FZ of December 29, 2015.]

48.10. payments to an injured person made as direct compensation for losses, under Russian legislation on compulsory civil-liability insurance of vehicle owners, by the insurer that insured the injured person's civil liability; [Item added by Federal Law No. 282-FZ of December 25, 2008.]

48.11. expenses of treasury-funded institutions connected with performing state or municipal functions, including providing state or municipal services or performing work; [Item added by Federal Law No. 83-FZ of May 8, 2010.]

48.12. expenses incurred by taxpayers that are Russian marketing partners of the International Olympic Committee under Article 3.1 of Federal Law No. 310-FZ of December 1, 2007, on the Organization and Holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, Development of the City of Sochi as a Mountain-Climate Resort, and Amendment of Certain Legislative Acts of the Russian Federation, in connection with participating in organization and holding of those Games during the organizational period established by Article 2(1) of that Federal Law; [Item added by Federal Law No. 242-FZ of July 30, 2010.]

48.13. expenses connected with safe working conditions and occupational safety in coal mining that the taxpayer incurred and claimed as a deduction under Article 343.1 of this Code, other than expenses provided for by Article 325.1(5); [Item added by Federal Law No. 425-FZ of December 28, 2010.]

48.14. funds transferred by a member of a consolidated group of taxpayers to the group's responsible member to pay tax, advance payments, late-payment interest, or fines under the procedure established by this Code for consolidated groups, and funds transferred by the responsible member to a group member in connection with adjustment of those amounts payable for the group; [Item added by Federal Law No. 321-FZ of November 16, 2011.]

48.15. expenses incurred by an association of outbound-tourism tour operators from its reserve fund and the personal-liability funds of outbound-tourism tour operators created under Federal Law No. 132-FZ of November 24, 1996, on the Fundamentals of Tourism Activity in the Russian Federation; [Item added by Federal Law No. 47-FZ of May 3, 2012; as amended by Federal Law No. 128-FZ of May 1, 2016.]

48.16. expenses incurred by the Russia 2018 Organizing Committee, its subsidiaries, the Russian Football Union, the local organizing structure, FIFA media-information producers, FIFA suppliers, UEFA commercial partners, UEFA suppliers, and UEFA broadcasters that are defined by the Federal Law on Preparation and Holding in the Russian Federation of the 2018 FIFA World Cup, 2017 FIFA Confederations Cup, and UEFA Euro 2020 and Amendment of Certain Legislative Acts of the Russian Federation, and are Russian organizations, in connection with measures provided for by that Federal Law; [Item added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

48.17. expenses incurred from air-navigation service charges for aircraft flights in Russian airspace and/or federal-budget funds received to compensate expenses for air-navigation services for state-aviation aircraft exempt from air-navigation charges under Russian legislation; [Item added by Federal Law No. 17-FZ of February 21, 2014.]

48.18. expenses incurred by an autonomous nonprofit organization established under the Federal Law on Protection of the Interests of Individuals Having Deposits in Banks and Separate Subdivisions of Banks Registered and/or Operating in the Republic of Crimea and the Federal City of Sevastopol; [Item added by Federal Law No. 78-FZ of April 20, 2014.]

48.19. the value of exclusive rights to inventions, utility models, industrial designs, computer programs, databases, topographies of integrated circuits, and know-how, where the rights were previously received under a gratuitous-alienation agreement from a state customer by a taxpayer that was contractor under the state contract in whose performance the corresponding results of intellectual activity were created; [Item added by Federal Law No. 463-FZ of December 29, 2014.]

48.20. income specified in Article 251(1)(52) of this Code that is transferred to the federal budget; [Item added by Federal Law No. 32-FZ of March 8, 2015.]

48.21. road-damage compensation charged for vehicles with a permitted maximum mass exceeding 12 metric tons and registered in the charging-system vehicle register, to the extent transport tax for those vehicles for the tax or reporting period was reduced by that charge under Article 362(2) of this Code. The amount excluded from the tax base at the end of reporting periods is determined from the transport-tax advance payments calculated for those registered vehicles under Chapter 28; [Item added by Federal Law No. 249-FZ of July 3, 2016.]

48.22. the value of shares or participation interests whose sale income is excluded from the tax base under Article 251(1)(54) of this Code; [Item added by Federal Law No. 401-FZ of November 30, 2016; as amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 362-FZ of October 29, 2024.]

48.23. expenses incurred from the funds specified in Article 251(1)(56) of this Code; [Item added by Federal Law No. 344-FZ of November 27, 2017.]

48.24. amounts directed from a non-governmental pension fund's own funds to replenish pension reserves or pension savings by the reduction in those funds or income not received, under Article 25(15) of Federal Law No. 75-FZ of May 7, 1998, on Non-Governmental Pension Funds; [Item added by Federal Law No. 162-FZ of July 3, 2019.]

48.25. expenses connected with performing the functions of an agent of the Russian Federation under Federal Law No. 161-FZ of July 24, 2008, on Assistance in Housing Development that are compensable from income specified in Article 251(1)(59) of this Code; [Item added by Federal Law No. 255-FZ of July 30, 2019.]

48.26. [Item added by Federal Law No. 121-FZ of April 22, 2020; repealed by Federal Law No. 259-FZ of August 8, 2024.]

48.27. scientific research and/or experimental-design expenses for which the taxpayer exercised the right to an investment tax deduction under Article 286.1 of this Code; [Item added by Federal Law No. 374-FZ of November 23, 2020.]

48.28. expenses incurred by a taxpayer having international-holding-company status in connection with income from participation in projects for geological study, exploration, and extraction of minerals and other project work conducted under production-sharing, concession, license, or other risk-based agreements or contracts, where the income is excluded from the tax base under Article 251(4) of this Code; [Item added by Federal Law No. 66-FZ of March 26, 2022.]

48.29. expenses of an international holding company in the form of a negative exchange-rate difference arising when currency valuables, other than securities denominated in foreign currency, and claims expressed in foreign currency are written down or obligations expressed in foreign currency are written up; [Item added by Federal Law No. 66-FZ of March 26, 2022.]

48.30. expenses for work or services to install, test, adapt, or modify computer programs, databases, and/or fixed assets, and for training employees who service them, where the taxpayer exercised the right to an investment tax deduction under Article 286.1; [Item added by Federal Law No. 323-FZ of July 14, 2022.]

48.31. expenses specified in Article 286.1(2)(8) of this Code; [Item added by Federal Law No. 323-FZ of July 14, 2022.]

48.32. expenses of organizations in which the nonprofit organization specified in Article 251(2)(22) holds at least a 50-percent interest, incurred from property, including money, received from that nonprofit to carry out measures under a genetic-technology development program and/or agreement; [Item added by Federal Law No. 323-FZ of July 14, 2022.]

48.33. expenses connected with receipt and sale of property whose sale income is specified in Article 251(1)(65), and expenses incurred from that income; [Item added by Federal Law No. 323-FZ of July 14, 2022.]

48.34. the value of bonds of foreign organizations, or Eurobonds, and Russian Federation government securities denominated in foreign currency, or Russian Federation Eurobonds, when exchanged or replaced, respectively, with substitute bonds or substitute Russian Federation Eurobonds.

This rule applies to holders if they owned the Eurobonds or Russian Federation Eurobonds by ownership or another property right on March 1, 2022; [Item added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 362-FZ of October 29, 2024.]

48.35. the value of property transferred in the transactions provided for by Article 164(1)(16.1) of this Code, other than property acquired under a purchase and sale agreement whose expense-recognition procedure is established by Article 272(7)(19); [Item added by Federal Law No. 538-FZ of November 14, 2023.]

48.36. expenses or losses incurred or reimbursed from the funds specified in Article 251(1)(68) of this Code; [Item added by Federal Law No. 425-FZ of November 28, 2025.]

48.37. expenses specified in Article 286.1(2)(11) for which the taxpayer exercised the right to an investment tax deduction under Article 286.1; [Item added by Federal Law No. 425-FZ of November 28, 2025.]

48.38. the value of replaced foreign-currency bonds when exchanged or replaced with ruble-denominated substitute bonds.

This item applies, for each issue, to holders of replaced foreign-currency bonds, other than issuers with respect to bonds they repurchased and had not redeemed by the replacement date, provided all bonds of the same issue owned by the taxpayer by ownership or another property right are exchanged; [Item added by Federal Law No. 104-FZ of April 25, 2026.]

  1. other expenses that do not satisfy the criteria specified in Article 252(1) of this Code.

Article 271. Procedure for Recognizing Income Under the Accrual Method

1. For purposes of this Chapter, income is recognized in the reporting or tax period in which it arises, irrespective of actual receipt of money, other property, work, services, and/or property rights, under the accrual method, unless paragraph 1.1 of this Article provides otherwise. [As amended by Federal Law No. 335-FZ of November 27, 2017.]

1.1. Taxpayers specified in Article 275.2(1)(1) of this Code recognize income from activities connected with extracting hydrocarbons from a new offshore hydrocarbon field in the tax or reporting period in which it arises, irrespective of actual receipt of money, other property, work, services, and/or property rights, under the accrual method, but not before the date the new offshore hydrocarbon field is identified on the subsoil plot or, in the cases provided for by Article 261(8), the date the taxpayer decides to complete all or part of the natural-resource development work on the plot or to discontinue all work there because it is economically impracticable, geologically unpromising, or for other reasons. [As amended by Federal Law No. 199-FZ of July 19, 2018.]

If more than one new offshore hydrocarbon field is identified on a subsoil plot, income arising before those fields are identified and attributable to extraction activities conducted at each new field on the plot is determined subject to Article 299.3(3) of this Code.

Income specified in this paragraph and expressed in foreign currency is translated into rubles for tax purposes at the official Central Bank of the Russian Federation rate on the dates corresponding to the recognition dates for similar types of income under paragraphs 3 through 6 of this Article, without regard to the first paragraph of this paragraph.

[Paragraph 1.1 added by Federal Law No. 335-FZ of November 27, 2017.]

2. Income relating to several reporting or tax periods, and income for which the connection between income and expenses cannot be clearly determined or is determined indirectly, is allocated independently by the taxpayer with due regard to the principle of even recognition of income and expenses.

For production involving a long technological cycle exceeding one tax period, where the agreements do not provide for delivery of work or services in stages, sales income from the work or services is allocated independently by the taxpayer in accordance with the principle governing formation of expenses for that work or those services. [Paragraph added by Federal Law No. 191-FZ of December 31, 2002.]

3. Unless this Chapter provides otherwise, the date income from sales is received is the date goods, work, services, or property rights are sold, determined in accordance with Article 39(1) of this Code, irrespective of actual receipt of money or other property, work, services, and/or property rights in payment. Where goods, work, or services are sold under a commission or agency agreement, the sales-income date for the taxpayer principal is the date of sale of the principal's property or property rights stated in the commission agent's or agent's notice of sale and/or report. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The date immovable property is sold is the date it is transferred to the acquirer under a transfer instrument or other transfer document. [Paragraph added by Federal Law No. 206-FZ of November 29, 2012.]

The date securities belonging to the taxpayer are sold also includes: [Paragraph added by Federal Law No. 281-FZ of November 25, 2009; as amended by Federal Law No. 420-FZ of December 28, 2013.]

the date obligations to transfer securities are extinguished by setoff of countervailing homogeneous claims; [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

for income from redemption of debt securities issued under foreign legislation, title to which is recorded in a securities-owner register maintained by foreign organizations under foreign legislation, the date determined in accordance with Article 273(2) of this Code; [Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

the date the taxpayer actually receives amounts partially redeeming the nominal value of a security during its circulation, where provided for by its terms of issue. [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

For purposes of this Chapter, claims to transfer securities are homogeneous where they concern securities having the same scope of rights and issued by the same issuer, of the same kind and category or type, or of the same unit investment fund in the case of fund units. [Paragraph added by Federal Law No. 281-FZ of November 25, 2009.]

Setoff of countervailing homogeneous claims must be documented in accordance with Russian legislation on extinguishing obligations to transfer or accept securities, including by reports of a clearing organization, broker, or manager providing clearing, brokerage, or trust-management services to or for the taxpayer under Russian legislation. [Paragraph added by Federal Law No. 281-FZ of November 25, 2009.]

3.1. Funds received by a taxpayer that issued digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights in payment for those assets and/or rights are recognized as income on the date they are redeemed, unless this Article provides otherwise.

Funds received by a taxpayer holding such digital financial assets and/or digital rights as a result of their redemption are included in income on the redemption date.

Funds received by a taxpayer issuer in payment for digital financial assets and/or digital rights whose issuance decision either does not specify a redemption term or specifies a term exceeding ten years are recognized as income when ten years have elapsed from the issuance date.

Funds received by a taxpayer issuer in payment for digital financial assets or digital rights that are not intended to be redeemed are recognized on the date the funds are received.

[Paragraph 3.1 added by Federal Law No. 324-FZ of July 14, 2022.]

4. For non-sales income, the date income is received is:

  1. the date the parties sign an instrument for transfer and acceptance of property or acceptance and delivery of work or services, for income: [As amended by Federal Law No. 57-FZ of May 29, 2002.]

[Paragraph excluded by Federal Law No. 57-FZ of May 29, 2002.]

in the form of property, work, or services received free of charge;

in the form of other similar income;

  1. the date funds are credited to the taxpayer's settlement account, digital-ruble account, or cash office, for income: [As amended by Federal Law No. 610-FZ of December 19, 2023.]

in the form of dividends from equity participation in other organizations;

in the form of funds received free of charge;

in the form of refunds of contributions previously paid to nonprofit organizations and included in expenses;

in the form of interest accrued on a bankruptcy creditor's claims under insolvency or bankruptcy legislation; [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

in the form of other similar income;

[Subitem 2 added by Federal Law No. 57-FZ of May 29, 2002.]

2.1. for dividends received in nonmonetary form, the date immovable property is received under a transfer instrument or other document transferring or confirming transfer of the immovable property, or the date ownership of other property, including securities, passes; [Subitem added by Federal Law No. 366-FZ of November 24, 2014.]

  1. the date settlements are made under the agreements, documents serving as the basis for settlement are presented to the taxpayer, or the last day of the reporting or tax period, for income:

from renting out property;

in the form of license payments, including royalties, for use of intellectual-property objects;

in the form of other similar income;

[Subitem 3 as amended by Federal Law No. 57-FZ of May 29, 2002.]

  1. the date the debtor acknowledges the amount or the date a court decision enters into legal force, for income in the form of fines, late-payment interest, and/or other sanctions for breach of contractual or debt obligations and amounts compensating losses or damage, unless subitems 14.5, 14.7, 15, and 15.1 of this paragraph provide otherwise; [As amended by Federal Laws No. 57-FZ of May 29, 2002; No. 374-FZ of November 23, 2020; No. 259-FZ of August 8, 2024; and No. 425-FZ of November 28, 2025.]

  2. the last day of the reporting or tax period, for income:

in the form of restored reserves and other similar income;

distributed to the taxpayer through participation in a simple partnership;

from trust management of property;

in the form of other similar income;

  1. the date income from prior years is identified, meaning the date documents confirming the income are received and/or discovered;

  2. the date ownership of foreign currency or precious metals passes in transactions involving them, including unallocated metal accounts, and the last day of the current month for income in the form of a positive exchange-rate difference on property and claims or obligations expressed in foreign currency, other than advances, and a positive revaluation of precious metals and claims or obligations expressed in precious metals conducted under Bank of Russia regulations, unless subitem 7.1 provides otherwise; [As amended by Federal Laws No. 328-FZ of November 28, 2015, and No. 67-FZ of March 26, 2022.]

7.1. the date claims or obligations expressed in foreign currency are extinguished or performed, for income in the form of a positive exchange-rate difference arising in the 2022-2027 tax or reporting periods from those claims or obligations, including claims under a bank-deposit agreement, other than advances; [Subitem added by Federal Law No. 67-FZ of March 26, 2022; as amended by Federal Law No. 259-FZ of August 8, 2024.]

  1. the date an instrument for dismantling depreciable property is prepared in accordance with accounting requirements, for income in the form of materials or other property received upon dismantling depreciable property being decommissioned; [As amended by Federal Law No. 248-FZ of July 23, 2013.]

  2. the date a recipient of property, including money, actually uses it for an unintended purpose or breaches the conditions on which it was provided, for income in the form of property, including money, specified in items 14 and 15 of Article 250 of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. the date ownership of foreign currency passes, for income from sale or purchase of foreign currency; [Subitem added by Federal Law No. 57-FZ of May 29, 2002.]

  4. for income in the form of the monetary equivalent of property transferred to replenish a nonprofit organization's endowment under Federal Law No. 275-FZ of December 30, 2006, on the Procedure for Formation and Use of Endowments of Nonprofit Organizations, and returned to the donor or its successors, the date funds are credited to the taxpayer's settlement account or digital-ruble account; [Subitem added by Federal Law No. 328-FZ of November 21, 2011; as amended by Federal Law No. 610-FZ of December 19, 2023.]

  5. for income in the form of a controlled foreign company's profit, December 31 of the calendar year following the tax period that includes the end date of the period for which the company's financial statements for the financial year are prepared under the law governing that company, or, where that law does not require financial statements to be prepared and filed, December 31 of the calendar year following the tax period that includes the end of the calendar year for which its profit is determined; [Subitem added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 32-FZ of February 15, 2016.]

  6. the date the excise-tax return is submitted to the tax authority, for the transactions specified in item 24 of the second paragraph of Article 250; [Subitem added by Federal Law No. 255-FZ of July 30, 2019.]

  7. for interest income under a credit agreement, the date interest is paid:

as provided by a credit agreement under which a specialized developer obtains targeted credit from an authorized bank in accordance with Federal Law No. 214-FZ of December 30, 2004, on Participation in Shared Construction of Apartment Buildings and Other Immovable Property and Amendment of Certain Legislative Acts of the Russian Federation;

as established when credit-agreement terms are amended under Federal Law No. 106-FZ of April 3, 2020, on Amendments to the Federal Law on the Central Bank of the Russian Federation (Bank of Russia) and Certain Legislative Acts of the Russian Federation Concerning Special Rules for Amending Credit and Loan Agreements;

as provided by a credit agreement specified in Article 217(62.2) or Article 251(1)(21.4) of this Code;

[Subitem 14 added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Law No. 204-FZ of July 13, 2020.]

14.1. the date funds are received, but no later than March 31, 2024, for interest accrued in 2022 and 2023 on debt securities issued under foreign legislation, title to which is recorded in a securities-owner register maintained by foreign organizations under foreign legislation; [Subitem added by Federal Law No. 323-FZ of July 14, 2022.]

14.2. the date on which extracted minerals or money or other property received from their sale are allocated under a service risk agreement or financing management agreement, for income specified in item 30 of the second paragraph of Article 250; [Subitem added by Federal Law No. 22-FZ of February 17, 2023.]

14.3. the last day of the reporting or tax period in which a service risk agreement or financing management agreement is entered into, for income specified in item 31 of the second paragraph of Article 250; [Subitem added by Federal Law No. 22-FZ of February 17, 2023.]

14.4. the date determined in accordance with Article 273(2) of this Code, but no later than December 31, 2029, for interest accrued in 2023-2029 on a foreign organization's debt obligations to a taxpayer holding a direct interest exceeding 50 percent in that organization, where restrictive measures established against the foreign organization under foreign legislation and/or foreign court decisions after March 5, 2022, result in cessation of accrual of interest on its obligations to the taxpayer. For interest added to principal, the income-recognition date is the date principal is repaid; [Subitem added by Federal Law No. 22-FZ of February 17, 2023; as amended by Federal Law No. 227-FZ of July 23, 2025.]

14.5. the date money, property, or property rights are received, but no later than December 31, 2026, for income in the form of fines, late-payment interest, and/or other sanctions for breach of contractual or debt obligations and compensation for losses or damage payable under a court decision that entered into legal force no earlier than March 5, 2022, by a foreign organization registered in a state committing unfriendly actions against the Russian Federation and Russian legal entities and individuals, and/or by a Russian organization jointly liable with that foreign organization; [Subitem added by Federal Law No. 259-FZ of August 8, 2024.]

14.6. the date funds are received, for interest accrued on debt securities issued under foreign legislation, title to which is recorded in a securities-owner register maintained by foreign organizations under foreign legislation; [Subitem added by Federal Law No. 259-FZ of August 8, 2024.]

14.7. the date determined in accordance with Article 273(2), but no later than December 31, 2029, for income of a Russian organization in the form of interest on a foreign organization's debt obligations or fines, late-payment interest, and/or other sanctions for its breach of contractual obligations, provided the conditions specified in the second and third paragraphs of Article 310(2)(13) are satisfied; [Subitem added by Federal Law No. 425-FZ of November 28, 2025.]

  1. the date money, property, or property rights are received, for income in the form of compensation for losses or damage acknowledged by the debtor or payable to a credit institution under a final court decision and caused by acts or omissions of persons controlling that institution, where bankruptcy-prevention measures involving the Bank of Russia or the Deposit Insurance Agency state corporation have been or are being implemented under Federal Law No. 127-FZ of October 26, 2002, on Insolvency (Bankruptcy), and for such compensation payable under a final court decision to an organization in bankruptcy proceedings where the loss or damage was caused by acts or omissions of its controlling persons; [Subitem added by Federal Law No. 374-FZ of November 23, 2020; as amended by Federal Law No. 425-FZ of November 28, 2025.]

15.1. the date money, property, or property rights are received, for income in the form of compensation for losses or damage payable to the taxpayer under a final court decision where the loss or damage was caused by acts or omissions of third parties outside contractual relations; [Subitem added by Federal Law No. 425-FZ of November 28, 2025.]

  1. the date obligations under the issuance decision arise for the issuer of digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights, for income in the form of funds receivable by the taxpayer holder in connection with the issuer's performance of obligations unrelated to redemption; [Subitem added by Federal Law No. 324-FZ of July 14, 2022.]

  2. the deadline for filing with the tax authority the value-added-tax return in which the taxpayer claims deductions for VAT charged by the issuer of digital rights simultaneously comprising digital financial assets and utility digital rights, for income specified in item 27 of the second paragraph of Article 250; [Subitem added by Federal Law No. 324-FZ of July 14, 2022.]

  3. the last day of each month in the five-year period beginning January 1, 2025, for income specified in Article 250(28). [Subitem added by Federal Law No. 323-FZ of July 14, 2022.]

18.1. the last day of each month from April 1, 2029, through March 31, 2035, inclusive, for income specified in item 28.1 of the second paragraph of Article 250; [Subitem added by Federal Law No. 36-FZ of February 23, 2023.]

  1. January 1 of the year following the year in which the notice specified in Article 25.18 of this Code was submitted to the federal executive authority authorized to exercise control and supervision over taxes and levies, for income specified in item 29 of the second paragraph of Article 250; [Subitem added by Federal Law No. 225-FZ of June 28, 2022.]

  2. the date a person mining digital currency obtains the right to dispose of that currency; [Subitem added by Federal Law No. 418-FZ of November 29, 2024.]

  3. the date ruble-denominated substitute bonds are redeemed or partially redeemed or otherwise disposed of, but no later than December 31, 2028, for income in the form of the positive difference between the amount received by the issuer upon placement of the replaced foreign-currency bonds, equal to the ruble equivalent of their nominal value or remaining nominal value at the official Central Bank of the Russian Federation rate on the placement date, and the amount paid by the issuer upon redemption, partial redemption, or other disposal of the ruble-denominated substitute bonds, equal to the ruble equivalent of the nominal value or remaining nominal value of the replaced foreign-currency bonds at the official rate on the later of the placement date and the date the denomination currency of the ruble-denominated substitute bonds was changed.

Upon partial redemption or other partial disposal of ruble-denominated substitute bonds, that income is recognized in the proportion represented by the nominal value being redeemed.

This subitem does not apply to issuers of replaced foreign-currency bonds with respect to volumes they had repurchased and not redeemed by the replacement date.

[Subitem added by Federal Law No. 104-FZ of April 25, 2026.]

4.1. Subsidies, other than those specified in Article 251 of this Code or received under an agreement for consideration, are recognized in non-sales income as follows: [As amended by Federal Law No. 424-FZ of November 27, 2018.]

subsidies received to finance expenses unrelated to acquisition, creation, reconstruction, modernization, or technical re-equipment of depreciable property or acquisition of property rights are taken into account as the expenses actually financed from those funds are recognized; [As amended by Federal Law No. 63-FZ of April 15, 2019.]

subsidies received to finance expenses connected with acquisition, creation, reconstruction, modernization, or technical re-equipment of depreciable property or acquisition of property rights are taken into account as the expenses actually financed from those funds are recognized. Upon sale, liquidation, or other disposal of the property or rights, subsidies not yet included in income are recognized as non-sales income on the last day of the reporting or tax period in which the disposal occurs;

subsidies received to compensate previously incurred expenses unrelated to depreciable property or property rights, as described above, or to compensate income not received are taken into account in full on the date credited;

subsidies received to compensate previously incurred expenses connected with depreciable property or property rights, as described above, are taken into account in full on the date credited to the extent corresponding to depreciation accrued on those prior expenses. The difference between the subsidy received and the amount included in income on that date is reflected in income under a procedure analogous to that in the third paragraph of this paragraph.

If the conditions for receiving a subsidy provided for by this paragraph are breached, the subsidy received is included in full in income for the tax period in which the breach occurs.

Funds received from a concession grantor under a concession agreement, or from a public partner under a public-private or municipal-private partnership agreement, are recognized under the subsidy procedure established by this paragraph. [Paragraph added by Federal Law No. 286-FZ of September 30, 2017; as amended by Federal Law No. 493-FZ of December 25, 2018.]

Budget-system funds received by a taxpayer, including through third parties, to finance work relocating or rearranging fixed assets owned or held by the taxpayer under the right of economic management or operational administration in connection with creation or reconstruction of another capital-construction or linear facility owned by the state or a municipality and financed wholly or partly from budget-system funds are recognized under the subsidy procedure established by this paragraph. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph 4.1 added by Federal Law No. 41-FZ of April 5, 2010; as amended by Federal Law No. 465-FZ of December 29, 2014.]

4.2. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010; repealed by Federal Law No. 465-FZ of December 29, 2014.]

4.3. [Paragraph added by Federal Law No. 23-FZ of March 7, 2011; repealed by Federal Law No. 465-FZ of December 29, 2014.]

4.4. [Paragraph added by Federal Law No. 245-FZ of July 19, 2011; repealed by Federal Law No. 465-FZ of December 29, 2014.]

5. Upon a financial agent's provision of financing against assignment of a monetary claim, and upon provision of financial services by a new creditor that acquired the claim, the income-recognition date is the date the claim is subsequently assigned or performed by the debtor. Where a taxpayer selling goods, work, or services assigns a debt claim to a third party, the date income from the assignment is received is the date the parties sign the claim-assignment instrument. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

6. Under loan agreements and other similar agreements, including debt obligations documented by securities, whose terms extend over more than one reporting or tax period, income is recognized and included in the relevant income category at the end of each month of that reporting or tax period irrespective of the payment date or schedule established by the agreement, other than income specified in paragraph 4(14) of this Article. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

If a loan or other similar agreement, including a debt obligation documented by securities, provides that performance depends on the value or another measure of an underlying asset and that a fixed interest rate accrues during the agreement's term, income accrued at the fixed rate is recognized on the last day of each month of the relevant reporting or tax period, while income actually received on the basis of the resulting value or other measure of the underlying asset is recognized on the date the obligation under the agreement is performed.

If an agreement terminates, or a debt obligation is redeemed, during a calendar month, income is recognized and included in the relevant income category on the termination or redemption date.

This paragraph does not apply to interest accrued on a bankruptcy creditor's claims under insolvency or bankruptcy legislation.

Irrespective of the first through third paragraphs of this paragraph, interest accrued under a loan agreement financing a foreign geological-exploration project that was not recognized for tax purposes during the period from the loan date through the last day of the month containing the decision date for that project is taken into account for tax purposes in one of the following ways: [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

if all obligations under the loan agreement are extinguished without satisfaction of the taxpayer's property claims because work on the project has ended and the project is recognized as economically impracticable and/or geologically unpromising, the interest is not taken into account for tax purposes; [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

if the loan agreement fails to satisfy any condition specified in Article 261(11), the interest is taken into account in full on the first day of the month following the month in which the condition was breached; [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

in other cases, the interest is taken into account evenly over two years beginning with the month following the month containing the project's decision date. [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

The decision date for a foreign geological-exploration project is the earliest of the following dates: [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

the date the taxpayer decides that the project is successful; [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

the date all obligations under the project-financing loan agreement are extinguished without satisfaction of the taxpayer's property claims because work on the project has ended and the project is recognized as economically impracticable and/or geologically unpromising; [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

the date obligations under the project-financing loan agreement are extinguished or partially extinguished; [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

the date a condition specified in Article 261(11) is breached with respect to the project-financing loan agreement; [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

the last day of the month in which seven consecutive calendar years expire from the project-financing loan date. [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

The taxpayer independently determines whether a foreign geological-exploration project is successful or economically impracticable and/or geologically unpromising under a procedure analogous to that established by Article 261(10) for the decision specified in the fifth paragraph of Article 261(11). [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

Interest actually received by the taxpayer under a project-financing loan agreement, in money or in kind, including through setoff of counterclaims and obligations, during the period from the loan date through the last day of the month containing the project decision date is recognized on the date received, determined under Article 273(2) of this Code. [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

[Paragraph 6 as amended by Federal Law No. 420-FZ of December 28, 2013.]

7. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; repealed by Federal Law No. 81-FZ of April 20, 2014.]

8. Income expressed in foreign currency is translated into rubles for tax purposes at the official Central Bank of the Russian Federation rate on the date the corresponding income is recognized, unless this paragraph provides otherwise.

Claims and obligations expressed in foreign currency and property in the form of currency valuables are translated into rubles at the official Central Bank rate on the date ownership of the property passes, the claims or obligations are extinguished or performed, and/or the last day of the current month, whichever occurs first.

If a different foreign-currency rate established by law or agreement of the parties applies when translating claims or obligations expressed in foreign currency or notional units and payable in rubles, income and claims or obligations are translated under this paragraph at that rate.

Where an advance or earnest money is received, income expressed in foreign currency is translated into rubles at the official Central Bank rate on the receipt date, to the extent attributable to the advance or earnest money.

Claims expressed in foreign currency under a loan agreement financing a foreign geological-exploration project, including accrued interest receivable, are translated into rubles at the official Central Bank rate on the project decision date determined under paragraph 6 of this Article. [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

Income in the form of a positive exchange-rate difference arising from translation of claims under such a project-financing loan agreement on the project decision date is recognized in non-sales income in one of the following ways: [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

if all obligations under the loan agreement are extinguished without satisfaction of the taxpayer's property claims because work on the project has ended and the project is recognized as economically impracticable and/or geologically unpromising, the difference is not taken into account for tax purposes; [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

if the loan agreement fails to satisfy any condition specified in Article 261(11), the difference is taken into account in full on the date the condition is breached; [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

in other cases, the difference is taken into account evenly over two years beginning with the month following the month containing the project decision date. [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

Beginning on the day after the project decision date, claims expressed in foreign currency under the relevant project-financing loan agreement are translated into rubles under the general procedure established by the first through fourth paragraphs of this paragraph. [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

[Paragraph 8 as amended by Federal Law No. 81-FZ of April 20, 2014.]

Article 272. Procedure for Recognizing Expenses Under the Accrual Method

1. Expenses allowable for tax purposes under this Chapter are recognized in the reporting or tax period to which they relate, irrespective of when funds are actually paid and/or another form of payment is made, unless paragraph 1.1 of this Article provides otherwise, and are determined subject to Articles 318–320 of this Code. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 335-FZ of November 27, 2017.]

Expenses are recognized in the reporting or tax period in which they arise under the terms of the transactions. If a transaction does not contain such terms and the relationship between income and expenses cannot be clearly determined or can be determined only indirectly, the taxpayer independently allocates the expenses. [As amended by Federal Laws No. 191-FZ of December 31, 2002, and No. 58-FZ of June 6, 2005.]

If an agreement provides for income to be received over more than one reporting period and does not provide for delivery of goods, work, or services in stages, the taxpayer independently allocates expenses in accordance with the principle of even recognition of income and expenses. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

A taxpayer's expenses that cannot be directly attributed to costs of a particular type of activity are allocated in proportion to the share of the corresponding income in the taxpayer's aggregate income. This procedure does not apply to expenses of nonprofit organizations attributable to their statutory nonprofit activities that must be financed from targeted financing and/or earmarked receipts not taken into account in determining the tax base. [As amended by Federal Law No. 374-FZ of November 23, 2020.]

1.1. A taxpayer recognizes expenses from activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field in the tax or reporting period to which they relate, irrespective of when funds are actually paid and/or another form of payment is made, but not before the date the new offshore hydrocarbon field is delineated within the subsurface area or, in the cases provided for by Article 261(8) of this Code, the date the taxpayer decides to complete work to develop natural resources or a portion thereof in that subsurface area or to terminate all work in the subsurface area because it is economically impracticable, geologically unpromising, or for other reasons. [As amended by Federal Law No. 199-FZ of July 19, 2018.]

If more than one new offshore hydrocarbon field has been delineated within a subsurface area, the amount of expenses incurred before the date the new offshore hydrocarbon fields were delineated within that area and attributable to activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field conducted at each new field in that area is determined subject to Article 299.4(4) of this Code.

Expenses specified in this paragraph and expressed in foreign currency are translated into rubles for tax purposes at the official Central Bank of the Russian Federation rates on the dates corresponding to the recognition dates for analogous types of expenses under paragraphs 2–8.1 of this Article, without regard to the first paragraph of this paragraph or Article 261(7) and (8) of this Code.

[Paragraph 1.1 added by Federal Law No. 335-FZ of November 27, 2017.]

2. The date material expenses are incurred is:

the date raw materials and supplies are released into production, to the extent attributable to goods, work, or services produced;

the date the taxpayer signs the instrument accepting the transfer of services or work, for production-related services or work.

3. Depreciation is recognized as an expense monthly in the amount of accrued depreciation calculated under the procedure established by Articles 259, 259.1, 259.2, and 322 of this Code. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 158-FZ of July 22, 2008.]

Capital investments provided for by Article 258(9) of this Code are recognized as indirect expenses of the reporting or tax period in which, under this Chapter, depreciation begins, or the original cost changes, for the fixed assets in respect of which the capital investments were made. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005; as amended by Federal Law No. 158-FZ of July 22, 2008.]

4. Labor costs are recognized as an expense monthly in the amount accrued under Article 255 of this Code.

5. Fixed-asset repair expenses are recognized as an expense in the reporting period in which they were incurred, irrespective of payment and subject to the special rules in Article 260 of this Code.

5.1. Standardization expenses incurred by a taxpayer independently or jointly with other organizations, in the amount corresponding to its share of the expenses, are recognized for tax purposes in the reporting or tax period following the period in which the standards were approved as national standards by the federal executive authority responsible for standardization or registered as regional standards in the Federal Information Fund for Technical Regulations and Standards under the procedure established by Russian Federation standardization legislation. [Paragraph added by Federal Law No. 330-FZ of November 21, 2011; as amended by Federal Law No. 37-FZ of March 6, 2022.]

5.2. Standardization expenses for defense products incurred by a taxpayer independently or jointly with other organizations, in the amount corresponding to its share of the expenses, are recognized for tax purposes in the reporting or tax period following the period in which the defense-product standardization documents were approved by the federal executive authority responsible for standardization. [Paragraph added by Federal Law No. 37-FZ of March 6, 2022.]

5.3. Expenses in the form of funds transferred in payment for digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights to the person that issued those digital financial assets and/or digital rights, other than digital financial assets or such digital rights for which redemption is not contemplated, are recognized on the date those digital financial assets and/or digital rights are redeemed by the issuer or on the date they are disposed of by the taxpayer that is their first holder.

Funds transferred by the issuer of digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights upon redemption of those digital financial assets and/or digital rights are recognized as expenses on the redemption date.

Expenses in the form of funds transferred in payment for digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights to the issuer of those digital financial assets or digital rights, where redemption is not contemplated but the issuance decision specifies a term upon expiry of which the rights certified by those digital financial assets or digital rights terminate, are taken into account evenly over that term unless the digital financial assets or digital rights are disposed of earlier.

Expenses to acquire digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights, where redemption is not contemplated but the issuance decision specifies a term upon expiry of which the rights certified by those digital financial assets and digital rights terminate, are taken into account evenly from the acquisition date through the date the certified rights terminate unless the digital financial assets or digital rights are disposed of earlier.

If the term specified in the third and fourth paragraphs of this paragraph is not established, those expenses are recognized on the date the digital financial assets or digital rights simultaneously comprising digital financial assets and utility digital rights are disposed of.

[Paragraph 5.3 added by Federal Law No. 324-FZ of July 14, 2022.]

6. Compulsory and voluntary insurance and non-governmental pension-provision expenses are recognized as an expense in the reporting or tax period in which, under the agreement, the taxpayer transferred funds, or disbursed them from the cash office, to pay insurance or pension contributions. If an insurance or non-governmental pension provision agreement provides for an insurance or pension contribution to be paid in a single payment and was concluded for more than one reporting period, the expenses are recognized evenly over the agreement's term in proportion to the number of calendar days it is in effect during the reporting period. If an insurance or non-governmental pension provision agreement provides for an insurance premium or pension contribution to be paid in installments and was concluded for more than one reporting period, the expenses for each payment are recognized evenly over the term corresponding to the contribution-payment period–year, half-year, quarter, or month–in proportion to the number of calendar days the agreement is in effect during the reporting period. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 58-FZ of June 6, 2005, and No. 216-FZ of July 24, 2007.]

7. Unless Articles 261, 262, 266, and 267 of this Code provide otherwise, the date non-sales and other expenses are incurred is:

  1. the accrual date for taxes, levies, and insurance contributions, for expenses in the form of taxes, including advance tax payments, levies, insurance contributions, and other mandatory payments; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 401-FZ of November 30, 2016.]

  2. the accrual date determined under this Chapter, for expenses in the form of allocations to reserves recognized as an expense under this Chapter; [Subitem added by Federal Law No. 57-FZ of May 29, 2002.]

  3. the settlement date under the concluded agreements, the date documents serving as a basis for settlement are presented to the taxpayer, or the last day of the reporting or tax period, for expenses: [As amended by Federal Law No. 137-FZ of July 27, 2006.]

in the form of commissions;

in the form of payments to third-party organizations for work performed or services provided;

in the form of rental or lease payments for property rented or taken on lease;

in the form of other similar expenses;

[Subitem as amended by Federal Law No. 57-FZ of May 29, 2002.]

  1. the date funds are transferred from the taxpayer's settlement account or digital-ruble account, or disbursed from the taxpayer's cash office, for expenses: [As amended by Federal Law No. 610-FZ of December 19, 2023.]

in the form of relocation allowances paid;

in the form of compensation for use of personal passenger vehicles and motorcycles for business travel; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

in the form of interest accrued on the amount of a bankruptcy creditor's claims under insolvency or bankruptcy legislation; [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

  1. the date an expense report is approved, for expenses:

for business travel;

for maintenance of business vehicles;

for representation;

for other similar purposes;

[Subitem as amended by Federal Law No. 57-FZ of May 29, 2002.]

  1. the date ownership of foreign currency or precious metals passes in transactions involving foreign currency or precious metals, including transactions through unallocated metal accounts, and the last day of the current month, for expenses in the form of a negative exchange-rate difference on property and claims or obligations whose value is expressed in foreign currency, other than advances, and a negative revaluation of the value of precious metals and claims or obligations expressed in precious metals conducted under the procedure established by regulations of the Central Bank of the Russian Federation, unless subitems 6.1 and 6.2 of this paragraph provide otherwise; [As amended by Federal Laws No. 328-FZ of November 28, 2015, and No. 523-FZ of December 19, 2022.]

6.1. the date claims or obligations expressed in foreign currency, whose downward or upward revaluation produces a negative exchange-rate difference, are extinguished or performed, for expenses in the form of negative exchange-rate differences arising in 2023–2027 on claims or obligations, including claims under a bank-deposit agreement, whose value is expressed in foreign currency, other than advances; [Subitem added by Federal Law No. 67-FZ of March 26, 2022; as amended by Federal Law No. 259-FZ of August 8, 2024.]

6.2. the date claims or obligations expressed in foreign currency, whose downward or upward revaluation produces a negative exchange-rate difference, are extinguished or performed, for expenses in the form of negative exchange-rate differences arising in 2022 on claims or obligations not extinguished as of December 31, 2022, including claims under a bank-deposit agreement, whose value is expressed in foreign currency, other than advances, if the taxpayer elected to apply the expense-accounting procedure in this subitem and, by the deadline for filing the tax return for the 2022 tax period or when filing an amended return for the final reporting period of 2022, sent the tax authority a notice in free form stating that election. The taxpayer's election may not subsequently be changed. A taxpayer's application of this procedure that increases advance tax payments for reporting periods of 2022 does not result in accrual of penalties for late performance of the obligation to pay the corresponding advance payments, provided that tax for 2022 is paid by the payment deadline established by this Chapter. This subitem does not apply to banks; [Subitem added by Federal Law No. 523-FZ of December 19, 2022.]

  1. the date securities are disposed of or otherwise withdrawn, including partial redemption of a security's nominal value during its circulation where provided for by the terms of issue, including the date obligations to transfer securities terminate through setoff of countervailing homogeneous claims, for expenses connected with acquisition of the securities, including their cost; [As amended by Federal Laws No. 281-FZ of November 25, 2009, and No. 420-FZ of December 28, 2013.]

  2. the date the debtor recognizes the amount or the date a court decision enters into legal force, for expenses in the form of fines, penalties, and/or other sanctions for breach of contractual or debt obligations and amounts compensating losses or damage, unless subitems 8.1 and 8.2 of this paragraph provide otherwise; [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 259-FZ of August 8, 2024, and No. 425-FZ of November 28, 2025.]

8.1. the date funds are transferred from a settlement account or disbursed from a cash office, or the date property or property rights are transferred, for expenses in the form of fines, penalties, and/or other sanctions for breach of contractual or debt obligations and amounts compensating losses or damage payable under a court decision that entered into legal force no earlier than March 5, 2022, in respect of a Russian organization that is jointly and severally liable with a foreign organization registered in a state taking unfriendly actions against the Russian Federation and Russian legal entities and individuals; [Subitem added by Federal Law No. 259-FZ of August 8, 2024.]

8.2. the date funds are transferred from a settlement account or disbursed from a cash office, or the date property or property rights are transferred, for expenses in the form of compensation for losses or damage specified in Article 271(4)(15) and (15.1) of this Code; [Subitem added by Federal Law No. 425-FZ of November 28, 2025.]

  1. the date ownership of foreign currency passes, for expenses from sale or purchase of foreign currency; [Subitem added by Federal Law No. 57-FZ of May 29, 2002.]

  2. the date participatory interests or investment units are disposed of, for expenses in the amount of their acquisition cost; [Subitem added by Federal Law No. 58-FZ of June 6, 2005.]

  3. the date social, engineering, utility, or transport infrastructure facilities are transferred into state or municipal ownership, for expenses to create such facilities where transferred without consideration into state or municipal ownership; [Subitem added by Federal Law No. 210-FZ of July 26, 2019; as amended by Federal Law No. 323-FZ of July 14, 2022.]

  4. the interest-payment date for interest expenses under a loan agreement:

specified in a loan agreement concluded by a specialized developer with an authorized bank for provision of a designated-purpose loan under Federal Law No. 214-FZ of December 30, 2004, “On Participation in the Shared-Equity Construction of Apartment Buildings and Other Immovable-Property Facilities and on Amendments to Certain Legislative Acts of the Russian Federation”;

established when the terms of a loan agreement are modified under Federal Law No. 106-FZ of April 3, 2020, “On Amendments to the Federal Law ‘On the Central Bank of the Russian Federation (Bank of Russia)’ and Certain Legislative Acts of the Russian Federation Regarding Special Rules for Modifying the Terms of a Credit Agreement or Loan Agreement”;

specified in the loan agreement referred to in Article 251(1)(21.4) of this Code;

[Subitem added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Law No. 204-FZ of July 13, 2020.]

  1. the date property is transferred, for expenses specified in Article 265(1)(19.5) and (19.6) of this Code; [Subitem added by Federal Law No. 172-FZ of June 8, 2020.]

  2. the date obligations specified in the issuance decision for digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights arise for the issuer, for expenses in the form of funds payable to the holder of those digital financial assets and/or digital rights in connection with performance by the issuer of obligations unrelated to redemption of those digital financial assets and/or digital rights; [Subitem added by Federal Law No. 324-FZ of July 14, 2022.]

  3. the last day of the month in which the tax deduction provided for by Article 343.2(3.7) of this Code is applied, for expenses specified in Article 265(1)(19.10) of this Code; [Subitem added by Federal Law No. 323-FZ of July 14, 2022.]

15.1. the last day of the month in which the tax deduction provided for by Article 343.2(3.9) of this Code is applied, for expenses specified in Article 265(1)(19.10-1) of this Code; [Subitem added by Federal Law No. 36-FZ of February 23, 2023.]

  1. the date an agreement on protection and promotion of capital investments is terminated by agreement of the parties, the termination date specified in a notice from a public-law entity unilaterally terminating such an agreement out of court, or the date a court decision terminating such an agreement enters into legal force, for expenses specified in Article 265(1)(19.11) of this Code; [Subitem added by Federal Law No. 225-FZ of June 28, 2022.]

  2. the date extracted minerals, or funds or other property received from disposition of extracted minerals, are allocated under a service-risk agreement or financing-management agreement, for expenses specified in Article 265(1)(19.13) of this Code; [Subitem added by Federal Law No. 22-FZ of February 17, 2023.]

  3. the last day of the reporting or tax period in which a service-risk agreement or financing-management agreement was concluded, for expenses specified in Article 265(1)(19.14) of this Code; [Subitem added by Federal Law No. 22-FZ of February 17, 2023.]

  4. the date a document confirming that property received in exchange for analogous property is unsuitable for operation and restoration is signed, for expenses in the amount of the cost of property acquired under a sale-and-purchase agreement; [Subitem added by Federal Law No. 538-FZ of November 14, 2023.]

  5. the date the outcome of a game of chance occurs as provided by the rules established by the organizer of gambling at a bookmaker's office or totalizator, for expenses specified in Article 264(1)(48.15) of this Code. [Subitem added by Federal Law No. 425-FZ of November 28, 2025.]

  6. the last day of the quarter in which the base for calculating earmarked gambling allocations arose, for expenses specified in Article 265(1)(19.16) of this Code; [Subitem added by Federal Law No. 425-FZ of November 28, 2025.]

  7. the date ruble-denominated substitute bonds are redeemed or partially redeemed or otherwise disposed of, but no later than December 31, 2028, for an expense in the form of the negative difference between the amount received by the issuer upon placement of the replaced foreign-currency bonds, equal to the ruble equivalent of their nominal value or remaining nominal value at the official Central Bank of the Russian Federation rate on the placement date, and the amount paid by the issuer upon redemption, partial redemption, or other disposal of the ruble-denominated substitute bonds, equal to the ruble equivalent of the nominal value or remaining nominal value of the replaced foreign-currency bonds at the official rate on the later of the placement date and the date the denomination currency of the ruble-denominated substitute bonds was changed.

Upon partial redemption or other partial disposal of ruble-denominated substitute bonds, that expense is recognized in the proportion represented by the nominal value being redeemed.

This subitem does not apply to issuers of replaced foreign-currency bonds with respect to volumes they had repurchased and not redeemed by the replacement date.

[Subitem added by Federal Law No. 104-FZ of April 25, 2026.]

8. Under loan agreements and other similar agreements, including debt obligations documented by securities, whose terms extend over more than one reporting or tax period, an expense is treated as incurred and included in the relevant expense category at the end of each month of that reporting or tax period irrespective of the payment date or schedule established by the agreement, other than expenses specified in paragraph 7(12) of this Article. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

If a loan or other similar agreement, including a debt obligation documented by securities, provides that performance depends on the value or another measure of an underlying asset and that a fixed interest rate accrues during the agreement's term, expenses accrued at the fixed rate are recognized on the last day of each month of the relevant reporting or tax period, while expenses actually incurred on the basis of the resulting value or other measure of the underlying asset are recognized on the date the obligation under the agreement is performed.

If an agreement terminates, or a debt obligation is redeemed, during a calendar month, the expense is treated as incurred and included in the relevant expense category on the termination or redemption date.

This paragraph does not apply to interest expenses accrued on the amount of a bankruptcy creditor's claims under insolvency or bankruptcy legislation.

[Paragraph 8 as amended by Federal Law No. 420-FZ of December 28, 2013.]

8.1. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005; repealed by Federal Law No. 382-FZ of November 29, 2021.]

9. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; repealed by Federal Law No. 81-FZ of April 20, 2014.]

10. Expenses expressed in foreign currency are translated into rubles for tax purposes at the official Central Bank of the Russian Federation rate on the date the corresponding expense is recognized, unless this paragraph provides otherwise.

Claims and obligations whose value is expressed in foreign currency and property in the form of currency valuables are translated into rubles at the official Central Bank rate on the date ownership of the property passes, the claims or obligations are extinguished or performed, and/or the last day of the current month, whichever occurs first.

If a different foreign-currency rate established by law or agreement of the parties applies when translating claims or obligations expressed in foreign currency or notional units and payable in rubles, expenses and claims or obligations are translated under this paragraph at that rate.

Where an advance or earnest money is transferred, expenses expressed in foreign currency are translated into rubles at the official Central Bank rate on the transfer date, to the extent attributable to the advance or earnest money.

Claims expressed in foreign currency under a loan agreement financing a foreign geological-exploration project, including accrued interest receivable, are translated into rubles at the official Central Bank rate on the project decision date determined under Article 271(6) of this Code. [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

Expenses in the form of a negative exchange-rate difference arising from translation of claims under a loan agreement financing a foreign geological-exploration project on the project decision date are recognized as non-sales expenses in one of the following ways: [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

if all obligations under the project-financing loan agreement are extinguished without satisfaction of the taxpayer's property claims because work on the project has ended and the project is recognized as economically impracticable and/or geologically unpromising, the difference is not taken into account for tax purposes; [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

if the loan agreement fails to satisfy any condition specified in Article 261(11) of this Code, the difference is taken into account in full on the date the condition is breached; [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

in other cases, the difference is taken into account evenly over two years beginning with the month following the month containing the project decision date. [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

Beginning on the day after the project decision date, claims expressed in foreign currency under the relevant project-financing loan agreement are translated into rubles under the general procedure established by the first through fourth paragraphs of this paragraph. [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

[Paragraph 10 added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 81-FZ of April 20, 2014.]

Article 273. Procedure for Determining Income and Expenses Under the Cash Method

1. Organizations, other than banks, credit consumer cooperatives, microfinance organizations, organizations treated under this Code as controlling persons of controlled foreign companies, and taxpayers specified in Article 275.2(1) of this Code, may determine the date income is received or an expense is incurred under the cash method if, on average over the preceding four quarters, their revenue from disposition of goods, work, or services, excluding value-added tax, did not exceed one million rubles per quarter. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 117-FZ of July 7, 2003, No. 268-FZ of September 30, 2013, No. 301-FZ of November 2, 2013, and No. 376-FZ of November 24, 2014.]

Organizations that have obtained the status of a participant in a research, development, and commercialization project under the Federal Law “On the Skolkovo Innovation Center,” or project-participant status under Federal Law No. 216-FZ of July 29, 2017, “On Innovative Science and Technology Centers and on Amendments to Certain Legislative Acts of the Russian Federation,” determine the date income is received or an expense is incurred under the cash method without applying the limitation in the first paragraph of this paragraph. [Paragraph added by Federal Law No. 339-FZ of November 28, 2011; as amended by Federal Laws No. 373-FZ of October 30, 2018, and No. 325-FZ of September 29, 2019.]

2. For purposes of this Chapter, the date income is received is the day funds are credited to bank accounts and/or a digital-ruble account and/or received at the cash office, other property, work, services, and/or property rights are received, or indebtedness to the taxpayer is discharged by another means–the cash method. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 610-FZ of December 19, 2023.]

2.1. Subsidies received by organizations, other than subsidies received under an agreement for consideration, are recognized as non-sales income as follows:

subsidies received to finance expenses unrelated to acquisition, creation, reconstruction, modernization, or technical re-equipment of depreciable property or acquisition of property rights are taken into account over no more than three tax periods, beginning with the tax period in which the subsidies were received, as the expenses actually financed from those funds are recognized. At the end of the third tax period, subsidies received but not yet included in income are recognized as non-sales income on the last reporting date of that tax period;

subsidies received to finance expenses connected with acquisition, creation, reconstruction, modernization, or technical re-equipment of depreciable property or acquisition of property rights are taken into account as the expenses actually financed from those funds are recognized. Upon sale, liquidation, or other disposal of the property or property rights, subsidies received but not yet included in income are recognized as non-sales income on the last day of the reporting or tax period in which the sale, liquidation, or other disposal occurs;

subsidies received to compensate previously incurred expenses unrelated to acquisition, creation, reconstruction, modernization, or technical re-equipment of depreciable property or acquisition of property rights, or to compensate income not received, are taken into account in full on the date credited;

subsidies received to compensate previously incurred expenses connected with acquisition, creation, reconstruction, modernization, or technical re-equipment of depreciable property or acquisition of property rights are taken into account in full on the date credited to the extent corresponding to depreciation accrued on those previously incurred expenses. The difference between the subsidy received and the amount included in income on that date is reflected in income under a procedure analogous to that in the third paragraph of this paragraph.

If the conditions for receiving subsidies provided for by this paragraph are breached, the subsidies received are reflected in full in income for the tax period in which the breach occurs.

[Paragraph 2.1 added by Federal Law No. 41-FZ of April 5, 2010; as amended by Federal Law No. 465-FZ of December 29, 2014.]

2.2. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010; repealed by Federal Law No. 465-FZ of December 29, 2014.]

2.3. [Paragraph added by Federal Law No. 23-FZ of March 7, 2011; repealed by Federal Law No. 465-FZ of December 29, 2014.]

2.4. [Paragraph added by Federal Law No. 245-FZ of July 19, 2011; repealed by Federal Law No. 465-FZ of December 29, 2014.]

3. A taxpayer's costs are recognized as expenses after actual payment. For purposes of this Chapter, payment for goods, work, services, and/or property rights means discharge by the taxpayer acquiring those goods, work, services, or property rights of its counter-obligation to the seller that is directly connected with delivery of the goods, performance of the work, provision of the services, or transfer of the property rights.

Expenses are taken into account subject to the following special rules:

  1. material expenses and labor costs are taken into account when indebtedness is discharged by debiting funds from the taxpayer's settlement account or digital-ruble account, by disbursement from its cash office, or, where indebtedness is discharged by another means, at the time of that discharge. The same procedure applies to payment of interest for use of borrowed funds, including bank loans, and payment for third-party services. Expenses to acquire raw materials and supplies are taken into account as those raw materials and supplies are released into production; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 610-FZ of December 19, 2023.]

  2. depreciation is taken into account as an expense in the amounts accrued for the reporting or tax period. Only depreciable property paid for by the taxpayer and used in production may be depreciated. The same procedure applies to capitalized expenses provided for by Articles 261 and 262 of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. expenses for payment of taxes, levies, and insurance contributions are taken into account in the amount actually paid by the taxpayer. If taxes, levies, or insurance contributions are in arrears, expenses for discharging the arrears are taken into account to the extent actually discharged and in the reporting or tax periods in which the taxpayer discharges them. [As amended by Federal Law No. 401-FZ of November 30, 2016.]

4. If a taxpayer using the cash method to determine income and expenses exceeds during a tax period the revenue limit for disposition of goods, work, or services established by paragraph 1 of this Article, it must use the accrual method to determine income and expenses from the beginning of the tax period in which the limit was exceeded.

If a property trust-management agreement, simple-partnership agreement, or investment-partnership agreement is concluded, parties to the agreement that determine income and expenses under the cash method must use the accrual method from the beginning of the tax period in which the agreement was concluded. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005; as amended by Federal Law No. 336-FZ of November 28, 2011.]

5. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; repealed by Federal Law No. 81-FZ of April 20, 2014.]

Article 274. Tax Base

1. For purposes of this Chapter, the tax base is the monetary amount of taxable profit determined under Article 247 of this Code, unless this Article provides otherwise. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

1.1. For purposes of Article 288.5 of this Code, the tax base is determined as the sum, for the tax period, of the tax bases determined under this Article, subject to Article 283 of this Code and excluding the tax base from participatory interests in other organizations, by a member of an international group of companies identified under Article 105.16-1(2) of this Code.

Those tax bases exclude income and expenses included in calculating them from disposition or other withdrawal, including redemption, of shares or participatory interests in the charter or pooled capital of a Russian or foreign organization where that income was received, or those expenses were incurred, by a taxpayer that is a member of an international group of companies identified under Article 105.16-1(2) of this Code, provided that on the date of disposition or other withdrawal, including redemption, the taxpayer directly owns at least a 10 percent contribution or interest in the charter or pooled capital of that Russian or foreign organization.

[Paragraph 1.1 added by Federal Law No. 425-FZ of November 28, 2025.]

2. A taxpayer separately determines the tax base for profit taxable at a rate different from the rate specified in Article 284(1) of this Code. The taxpayer maintains separate records of income and expenses from transactions for which this Chapter provides a procedure for accounting for profit and loss that differs from the general procedure. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

3. A taxpayer's income and expenses are taken into account in monetary form for purposes of this Chapter.

4. Unless this Code provides otherwise, income in kind received from disposition of goods, work, services, or property rights, including barter transactions, is taken into account on the basis of the transaction price and subject to Article 105.3 of this Code. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 227-FZ of July 18, 2011.]

5. Non-sales income received in kind is taken into account in determining the tax base on the basis of the transaction price and subject to Article 105.3 of this Code, unless this Chapter provides otherwise. [As amended by Federal Law No. 227-FZ of July 18, 2011.]

6. For purposes of this Article, market prices are determined under a procedure analogous to that established by Article 105.3 of this Code as of the time of disposition or performance of non-sales transactions, excluding value-added tax and excise tax. [As amended by Federal Laws No. 117-FZ of July 7, 2003, and No. 227-FZ of July 18, 2011.]

7. In determining the tax base, taxable profit is calculated cumulatively from the beginning of the tax period.

8. If a taxpayer incurs a loss in a reporting or tax period–the negative difference between income determined under this Chapter and expenses taken into account for tax purposes under the procedure provided by this Chapter–the tax base for that reporting or tax period is treated as zero. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Losses incurred in a reporting or tax period are taken into account for tax purposes under the procedure and conditions established by Article 278.1(1) and Article 283 of this Code. [As amended by Federal Law No. 401-FZ of November 30, 2016.]

9. In calculating the tax base, a taxpayer's income and expenses attributable to gambling business taxable under Chapter 25.5 of this Code are not included in income and expenses, except for income received and expenses incurred by a gambling organizer from organizing and conducting gambling through a bookmaker's office or totalizator.

Taxpayers receiving income from activities attributable to gambling business, other than activities organizing and conducting gambling through a bookmaker's office or totalizator, must maintain separate records of income and expenses from those activities.

[Paragraph 9 as amended by Federal Law No. 425-FZ of November 28, 2025.]

10. In calculating the tax base, taxpayers applying special tax regimes under this Code do not take into account income and expenses attributable to those regimes.

11. Special rules for determining the tax base of banks are established subject to Articles 290–292 of this Code.

12. Special rules for determining the tax base of insurers are established subject to Articles 293 and 294 of this Code.

13. Special rules for determining the tax base of non-governmental pension funds are established subject to Articles 295 and 296 of this Code.

14. Special rules for determining the tax base of professional securities market participants are established subject to Articles 298 and 299 of this Code.

15. Special rules for determining the tax base for securities transactions are established by Article 280, subject to Articles 281, 282, and 304 of this Code. [As amended by Federal Law No. 420-FZ of December 28, 2013.]

16. Special rules for determining the tax base for transactions in derivative financial instruments are established subject to Article 280 and Articles 301–305 of this Code. [As amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 242-FZ of July 3, 2016.]

17. Special rules for determining the tax base of clearing organizations are established subject to Articles 299.1 and 299.2 of this Code. [Paragraph added by Federal Law No. 281-FZ of November 25, 2009.]

18. An organization that obtained the status of a participant in a research, development, and commercialization project under the Federal Law “On the Skolkovo Innovation Center,” or project-participant status under Federal Law No. 216-FZ of July 29, 2017, “On Innovative Science and Technology Centers and on Amendments to Certain Legislative Acts of the Russian Federation” (a “project participant” for purposes of this paragraph), and ceased to exercise the right to exemption from performance of taxpayer obligations on the ground specified in the third paragraph of Article 246.1(2) of this Code, determines cumulatively the aggregate profit received for elapsed tax periods beginning with the tax period in which the project participant's annual revenue exceeded one billion rubles. [As amended by Federal Laws No. 339-FZ of November 28, 2011, and No. 373-FZ of October 30, 2018.]

The aggregate profit specified in this paragraph is determined as the sum of the profit or loss calculated for each preceding tax period. For purposes of this paragraph, aggregate profit excludes profit or loss for tax periods preceding the tax period in which the project participant's annual revenue exceeded one billion rubles.

The Ministry of Finance of the Russian Federation establishes the form for calculating aggregate profit.

[Paragraph 18 added by Federal Law No. 243-FZ of September 28, 2010.]

19. The responsible member of a consolidated group of taxpayers determines the tax base for profit received by members of that group under the procedure established by this Article and subject to the special rules in Articles 278.1 and 288 of this Code. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

20. Special rules for determining the tax base of taxpayers specified in Article 275.2(1) of this Code when conducting activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field are established by Article 275.2 of this Code. [Paragraph added by Federal Law No. 268-FZ of September 30, 2013.]

21. The tax base determined by controlling persons for the profit of their controlled foreign companies is determined subject to the special rules in Article 309.1 of this Code and may not be reduced by expenses from other activities or losses incurred from other activities of the controlling persons. [Paragraph added by Federal Law No. 376-FZ of November 24, 2014.]

22. Special rules for determining the tax base for transactions in digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights are established subject to Article 282.2 of this Code. [Paragraph added by Federal Law No. 324-FZ of July 14, 2022.]

23. Special rules for determining the tax base of taxpayers that are parties to an agreement on protection and promotion of capital investments are established by Article 288.4 of this Code. [Paragraph added by Federal Law No. 225-FZ of June 28, 2022.]

24. Special rules for determining the tax base for digital-currency transactions are established subject to Article 282.3 of this Code. [Paragraph added by Federal Law No. 418-FZ of November 29, 2024.]

Article 275. Special Rules for Determining the Tax Base for Income Received from Participatory Interests in Other Organizations

1. The amount of tax on income from participatory interests in organizations is determined subject to this Article.

2. If the source of a taxpayer's income is a foreign organization, including a foreign organization that is the issuer of represented securities where income is paid by the issuer of Russian depositary receipts, or if income is received by a shareholder or member of an organization, or its successor, upon distribution of the property of an organization being liquidated among its shareholders or members, the taxpayer independently determines the amount of tax on dividends received on the basis of the amount of those dividends and the corresponding tax rate provided for by Article 284(3) of this Code. [As amended by Federal Law No. 424-FZ of November 27, 2018.]

A taxpayer receiving dividends from a foreign organization, including through a permanent establishment of a foreign organization in the Russian Federation, may not reduce the amount of tax calculated under this Chapter by tax calculated and paid at the location of the income source unless an international treaty of the Russian Federation provides otherwise.

3. Unless this Code provides otherwise, a Russian organization that is the source of a taxpayer's dividend income is treated as a tax agent.

4. A person treated under this Code as a tax agent for dividend income on shares issued by a Russian organization determines the amount of tax separately for each taxpayer and each payment of that income, at the tax rates provided by this Code and under the procedure provided by this Article.

5. The tax agent calculates under paragraph 4 of this Article the amount of tax to be withheld from income of a taxpayer receiving dividends who is not specified in paragraph 6 of this Article, using the following formula:

N = K × R × (D1 − D2),

where:

N is the amount of tax to be withheld;

K is the ratio of the dividends to be distributed to the taxpayer receiving the dividends to the total dividends to be distributed by the Russian organization;

R is the tax rate established by Article 284(3)(1)–(2.1) of this Code; [As amended by Federal Law No. 66-FZ of March 26, 2022.]

D1 is the total dividends to be distributed by the Russian organization to all recipients;

D2 is the total dividends received by the Russian organization in the current and preceding reporting or tax periods by the time dividends are distributed to the taxpayers receiving them, other than dividends specified in Article 284(3)(1), (1.1), and (2.1) of this Code; dividends received from foreign organizations whose actual source of payment is Russian organizations, of which the taxpayer has beneficial ownership and to which the tax rates established by Article 284(3)(1), (1.1), and (2.1) of this Code applied; dividends specified in Article 251(1)(50.1) of this Code; and dividends to which a tax rate lower than the rate established by Article 284(3)(2) of this Code was applied under an international treaty of the Russian Federation governing taxation, provided that those dividends were not previously taken into account in determining tax under the formula in this paragraph and/or in calculating the credit for corporate profit tax under Article 214(3.1) of this Code. [As amended by Federal Laws No. 374-FZ of November 23, 2020, No. 8-FZ of February 17, 2021, and No. 66-FZ of March 26, 2022.]

A Russian organization paying dividend income must provide the relevant tax agent with the values of D1 and D2 under paragraphs 5.1 and/or 5.2 of this Article.

If N is negative, no obligation to pay tax arises and no refund is made from the budget.

[Paragraph 5 as amended by Federal Law No. 326-FZ of November 28, 2015.]

5.1. A Russian organization that is an issuer of securities and pays dividend income must inform the tax agent of the values of D1 and D2 determined under paragraph 5 of this Article no later than five days after the date on which, under the decision to pay or declare dividends, the persons entitled to receive them are identified, but in any event no later than the dividend-payment date, in one or more of the following forms:

  1. an electronic document signed with an electronic signature under Federal Law No. 63-FZ of April 6, 2011, “On Electronic Signatures”;

  2. a paper document signed by an authorized person of the Russian organization that issued the securities and pays the dividend income;

  3. publication of the values of D1 and D2 on the official website of the Russian organization that issued the securities and pays the dividend income;

  4. additional information included in the relevant payment document transferring dividends to the tax agent.

[Paragraph 5.1 added by Federal Law No. 326-FZ of November 28, 2015.]

5.2. A Russian organization paying dividend income on shares of which it is not the issuer must provide the tax agent with the values of D1 and D2 determined under paragraph 5 of this Article no later than the dividend-payment date, in one or more of the following forms:

  1. an electronic document signed with an electronic signature under Federal Law No. 63-FZ of April 6, 2011, “On Electronic Signatures”;

  2. a paper document signed by an authorized person of the Russian organization paying the dividend income;

  3. publication of the values of D1 and D2 on the official website of the Russian organization paying the dividend income;

  4. additional information included in the relevant payment document transferring dividends to the tax agent.

[Paragraph 5.2 added by Federal Law No. 326-FZ of November 28, 2015.]

6. If an organization treated under this Code as a tax agent pays dividend income to a foreign organization, the tax base of the taxpayer receiving the dividends is determined separately for each payment as the amount of dividends paid, to which the tax rate established by Article 284(3)(1.2), (1.3), or (3) of this Code applies, unless another tax rate is provided by an international treaty of the Russian Federation governing taxation. [As amended by Federal Laws No. 8-FZ of February 17, 2021, and No. 66-FZ of March 26, 2022.]

If the recipients of dividend income paid to a foreign organization acting in the interests of third parties are organizations treated as tax residents of the Russian Federation, the amount of tax withheld from those dividends is determined under paragraph 5 of this Article. [Paragraph added by Federal Law No. 326-FZ of November 28, 2015; as amended by Federal Law No. 8-FZ of February 17, 2021.]

7. When dividend income is paid on shares issued by a Russian organization, the following are treated as tax agents:

  1. a Russian organization paying dividend income on shares issued by a Russian organization where, on the date specified in the decision to pay or declare income on the securities, rights to the shares are recorded in the Russian organization's securities register in the following accounts:

the owner's personal account;

a deposit personal account, with respect to an organization entitled to receive securities from that account;

an account for unidentified persons, with respect to an organization whose entitlement to receive that income has been established;

the personal account of a trust manager, if the trust manager is not a professional securities market participant;

the personal account of a foreign nominee holder, the personal account of a foreign authorized holder, the personal account for depositary programs, or the personal account of a foreign registrar, opened under Federal Law No. 290-FZ of August 3, 2018, “On International Companies and International Funds”; [Paragraph added by Federal Law No. 490-FZ of December 25, 2018; as amended by Federal Law No. 66-FZ of March 26, 2022.]

  1. a trust manager, when paying dividend income on shares issued by a Russian organization where, on the date specified in the decision to pay or declare income on the shares, rights to them are recorded in the trust manager's personal account or depo account, if the trust manager was a professional securities market participant on the date it acquired the shares specified in this subitem;

  2. a depository paying dividend income on shares issued by a Russian organization where, on the date specified in the decision to pay or declare income on the securities, rights to them are recorded by that depository in the following accounts, unless subitem 4 of this paragraph provides otherwise: [As amended by Federal Law No. 493-FZ of December 25, 2018.]

the owner's depo account, including the owner's trading depo account;

an account for unidentified persons opened by the depository, with respect to an organization whose entitlement to receive that income has been established;

the depo account of a foreign nominee holder;

the depo account of a foreign authorized holder;

a depo account for depositary programs;

a deposit depo account, with respect to an organization entitled to receive securities from that account;

a depo subaccount opened with a depository under Federal Law No. 7-FZ of February 7, 2011, “On Clearing and Clearing Activities,” other than a nominee holder's depo subaccount;

a depo subaccount opened under Federal Law No. 156-FZ of November 29, 2001, “On Investment Funds”;

  1. the Russian organization whose dividend income on its shares is paid by a depository, in the case provided for by Article 312(1.6) of this Code. [Subitem added by Federal Law No. 493-FZ of December 25, 2018.]

[Paragraph 7 as amended by Federal Law No. 326-FZ of November 28, 2015.]

8. A trust manager conducting trust management of property on which dividend income was paid, other than dividends on shares issued by a Russian organization, is treated as a tax agent for that income if it is paid to the settlor or beneficiary of the trust management that is a foreign organization, provided that tax on the income was not withheld at source or was withheld in an amount less than the tax calculated for that foreign organization.

9. The settlor or settlors of trust management, or the beneficiary, are treated as the recipients of dividend income on property transferred into trust management if the trust manager receives that dividend income other than in the interests of a unit investment fund.

Where property is transferred into trust management of a foreign investment fund or investment company that is classified as a collective-investment scheme under the law governing that fund or company, that fund or company is treated as the recipient of dividend income on the property.

10. Tax on income from securities recorded in the accounts specified in the fourth, fifth, and sixth paragraphs of paragraph 7(3) of this Article is calculated and withheld by the tax agent under Articles 214.6 and 310.1 of this Code. [As amended by Federal Law No. 326-FZ of November 28, 2015.]

[Article as amended by Federal Law No. 306-FZ of November 2, 2013.]

Article 275.1. Special Rules for Determining the Tax Base of Taxpayers Conducting Activities Connected with the Use of Service-Production and Service-Facility Units

Taxpayers whose organizational structure includes subdivisions conducting activities connected with the use of service-production and service-facility units determine the tax base for those activities separately from the tax base for other activities. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

For purposes of this Chapter, service-production and service-facility units include ancillary farms; housing and utility facilities; social and cultural facilities; vocational training centers; and other analogous operations, production units, and services that dispose of goods, work, or services to their own employees and to third parties. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

Housing and utility facilities include housing stock; hotels other than tourist hotels; houses and hostels for temporary residents; external public-amenity facilities; artificial structures; swimming pools; beach structures and equipment; facilities supplying gas, heat, and electricity to the population; and sites, shops, bases, workshops, garages, special-purpose vehicles and machinery, and storage premises intended for maintenance and repair of housing and utility facilities and facilities for social and cultural activities, physical education, and sports.

Social and cultural facilities include health-care and cultural facilities; preschool facilities for children; children's holiday camps; sanatoriums and preventive-care centers; recreation centers; boarding houses; physical-education and sports facilities, including tracks, hippodromes, stables, tennis courts, golf and badminton grounds, and wellness centers; and nonproduction consumer-service facilities, including bathhouses and saunas.

If a taxpayer's subdivision incurs a loss from activities connected with the use of the facilities specified in this Article, the loss is recognized for tax purposes if all of the following conditions are met: [As amended by Federal Law No. 58-FZ of June 6, 2005.]

the price of goods, work, or services disposed of by the taxpayer conducting activities connected with the use of the facilities specified in this Article corresponds to the price of analogous services provided by specialized organizations conducting analogous activities connected with the use of such facilities; [As amended by Federal Law No. 58-FZ of June 6, 2005.]

expenses for maintenance of housing and utility facilities, social and cultural facilities, ancillary farms, and other analogous operations, production units, and services do not exceed the ordinary expenses incurred by specialized organizations whose principal activity is servicing analogous facilities;

the conditions under which the taxpayer provides services or performs work do not differ materially from the conditions under which specialized organizations whose principal activity is that work provide services or perform work. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

If any one of those conditions is not met, the taxpayer may carry forward the loss incurred from activities connected with use of service-production and service-facility units for no more than ten years and may apply only profit received from those types of activities to absorb that loss.

Taxpayers whose employees constitute at least 25 percent of the employed population of the relevant locality and whose organizational structure includes structural subdivisions operating housing-stock facilities and the facilities specified in the third and fourth parts of this Article may take the expenses actually incurred to maintain those facilities into account for tax purposes. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

[Part added by Federal Law No. 58-FZ of June 6, 2005; repealed by Federal Law No. 229-FZ of July 27, 2010.]

[Part added by Federal Law No. 58-FZ of June 6, 2005; repealed by Federal Law No. 229-FZ of July 27, 2010.]

[Article 275.1 added by Federal Law No. 57-FZ of May 29, 2002.]

Article 275.2. Special Rules for Determining the Tax Base for Activities Connected with Production of Hydrocarbon Feedstock at a New Offshore Hydrocarbon Field

1. The special rules for determining the tax base established by this Article apply to:

  1. organizations holding licenses to use a subsurface area within which a new offshore hydrocarbon field is located or within which prospecting, appraisal, and/or exploration of a new offshore hydrocarbon field is contemplated under a subsurface-use license issued either for geological study, including prospecting and exploration, and mineral extraction concurrently or for mineral exploration and extraction; [As amended by Federal Law No. 335-FZ of November 27, 2017.]

  2. operators of a new offshore hydrocarbon field.

2. Taxpayers specified in paragraph 1 of this Article determine, under the procedure established by this Article, the tax base for activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field separately from the tax base determined for other activities.

If a taxpayer specified in paragraph 1 of this Article decides to terminate work in a subsurface area because it is economically impracticable, geologically unpromising, or for other reasons, and no new offshore hydrocarbon field has been delineated within that subsurface area, activities involving prospecting, appraisal, and/or exploration for new offshore hydrocarbon fields in that subsurface area are treated for purposes of this Chapter as activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field.

3. Taxpayers not specified in paragraph 1 of this Article that conduct activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field take the related income and expenses into account in determining the tax base to which the tax rate established by Article 284(1) of this Code applies.

4. Profit from activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field is not reduced by losses from those activities in respect of other fields or by losses from other activities.

5. If a taxpayer specified in paragraph 1 of this Article conducts activities connected with production of hydrocarbon feedstock at two or more new offshore hydrocarbon fields, the tax base is determined separately for each field, subject to the special rules established by this Article.

6. Income of a taxpayer specified in paragraph 1 of this Article from activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field is determined subject to Article 299.3 of this Code.

7. Expenses of a taxpayer specified in paragraph 1 of this Article incurred in conducting activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field are determined subject to Article 299.4 of this Code.

8. If, during a reporting or tax period, a taxpayer specified in paragraph 1 of this Article transfers hydrocarbon feedstock produced at a new offshore hydrocarbon field to other structural subdivisions of the same taxpayer for processing or transfers that feedstock to third parties for toll processing, and the processing by the taxpayer's other structural subdivisions or by third parties is not attributable to activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field, the taxpayer makes the following adjustments to sales income and expenses connected with production and sales when calculating the tax base for the relevant reporting or tax period:

when calculating the tax base for activities connected with production of hydrocarbon feedstock at the relevant new offshore hydrocarbon field, sales income is increased by the value of that hydrocarbon feedstock;

when calculating the tax base to which the tax rate established by Article 284(1) of this Code applies, expenses connected with production and sales are increased by the value of that hydrocarbon feedstock.

For purposes of this paragraph, the value of hydrocarbon feedstock produced at a new offshore hydrocarbon field is equal to the value determined under Articles 340 and 340.1 of this Code.

9. If a loss is incurred from activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field, taxpayers specified in Article 275.2(1) of this Code may carry the loss forward under the procedure established by Article 283 of this Code.

[Article 275.2 added by Federal Law No. 268-FZ of September 30, 2013.]

Article 275.3. Special Rules for Establishing the Cost of Property and Property Rights by International Companies and Foreign Organizations Treated as Tax Residents of the Russian Federation

1. International companies and foreign organizations treated as tax residents of the Russian Federation establish the cost of property and property rights as of, respectively, the date of registration as an international company or the date of recognition as a tax resident of the Russian Federation, subject to the following special rules:

  1. unless this paragraph provides otherwise, property and property rights, including depreciable property, are accepted for tax accounting at their documented cost according to the accounting records of the foreign organization being registered as an international company or the foreign organization being recognized as a tax resident of the Russian Federation as of the day preceding the international company's registration date or the day preceding the date the foreign organization is recognized as a tax resident of the Russian Federation, but not above the market value of the property or property rights determined under Article 105.3 of this Code. For property and property rights subject to depreciation, documented cost means the residual value of the relevant fixed assets and/or intangible assets determined from the accounting records of the foreign organization being registered as an international company or being recognized as a tax resident of the Russian Federation;

  2. unless subitem 4 of this paragraph provides otherwise, securities, whether or not traded on the organized securities market, are accepted at the documented actual acquisition costs shown in the organization's financial-accounting records; [As amended by Federal Law No. 490-FZ of December 25, 2018.]

  3. unless subitem 4 of this paragraph provides otherwise, participatory interests in the charter or pooled capital or fund of Russian and foreign organizations are accepted at the documented actual costs of acquiring those interests shown in the organization's financial-accounting records;

  4. when shares or participatory interests in organizations that are not public companies and more than 50 percent of whose assets as of the last reporting date preceding the international company's registration date or the date the foreign organization is recognized as a tax resident of the Russian Federation consist directly or indirectly of immovable property located in the Russian Federation are accepted for accounting, their cost is determined at the documented actual costs of acquiring those shares or participatory interests, but not above their market value or quotation calculated under this subitem and subitem 3 of this paragraph.

If the value of shares or participatory interests specified in this subitem is expressed in foreign currency on the date they are accepted for accounting, the corresponding ruble value is determined at the official Central Bank of the Russian Federation rate in effect on the date the foreign organization acquired ownership of those shares or interests. [As amended by Federal Law No. 490-FZ of December 25, 2018.]

2. Unless this Article provides otherwise, if the cost of property or property rights is expressed in foreign currency on the date it is accepted for accounting, the corresponding ruble value is determined at the official Central Bank of the Russian Federation rate in effect on the date the international company is registered or the foreign company is recognized as a tax resident of the Russian Federation.

[Article 275.3 added by Federal Law No. 294-FZ of August 3, 2018.]

Article 276. Special Rules for Determining the Tax Base of Parties to a Property Trust-Management Agreement

1. For purposes of this Chapter, property, including property rights, transferred under a property trust-management agreement is not treated as income of the trust manager.

Remuneration received by the trust manager under the property trust-management agreement is its sales income and is taxable under the established procedure. Expenses connected with performance of trust management are treated as expenses of the trust manager unless the property trust-management agreement provides for the settlor to reimburse them.

The trust manager must determine monthly, on a cumulative basis, income and expenses from property trust management and provide the settlor or beneficiary with information on the income and expenses received or incurred so that the settlor or beneficiary can take them into account in determining the tax base under this Chapter.

When securities are held in trust management, the trust manager determines income and expenses under the procedure provided by Article 280 of this Code.

2. If the settlor is the beneficiary under the property trust-management agreement, the settlor's tax base is determined subject to the following special rules:

  1. income of the settlor under the property trust-management agreement is included in its revenue or non-sales income, depending on the type of income received;

  2. expenses connected with performance of the property trust-management agreement, including depreciation of property and remuneration of the trust manager, are treated as the settlor's expenses connected with production and sales or as its non-sales expenses, depending on the type of expense incurred;

  3. income and expenses from securities transactions and transactions in derivative financial instruments, other than remuneration of the trust manager, are included by the settlor in income and expenses from transactions in securities and derivative financial instruments of the relevant category or in non-sales income and expenses under the procedure established by Articles 275, 280–282.1, and 301–305 of this Code. Expenses for remuneration of the trust manager are accounted for separately and treated as non-sales expenses of the settlor. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

3. If the settlor is not the beneficiary under the property trust-management agreement or more than one beneficiary is designated, the tax base of the parties to the agreement is determined subject to the following special rules:

  1. a beneficiary's income under the property trust-management agreement is included in its sales income or non-sales income, depending on the type of income received, and is taxable under the established procedure;

  2. expenses connected with performance of the property trust-management agreement, other than remuneration of the trust manager where the agreement provides for remuneration to be paid without reducing income received under performance of the agreement, are not taken into account by the settlor in determining the tax base but are taken into account for tax purposes as expenses of the beneficiary. Expenses for remuneration of the trust manager, other than remuneration where the agreement provides for it to be paid by reducing income received under performance of the agreement, are accounted for separately and treated as non-sales expenses of the settlor;

  3. losses incurred during the term of the trust-management agreement from use of the property transferred into trust management are not taken into account in determining the tax base of either the settlor or the beneficiary;

  4. if there is more than one beneficiary under the trust-management agreement, income and expenses are taken into account by them under this paragraph in proportion to the share due to each.

4. Upon termination of the trust-management agreement, property, including property rights, transferred into trust management may, under the agreement, be returned to the settlor or transferred to another person.

If the property is returned, no income or loss arises for the settlor, irrespective of any positive or negative difference between the value of the property transferred into trust management when the property trust-management agreement entered into force and its value when the agreement terminated.

5. This Article, other than the first paragraph of paragraph 1, does not apply to the management company or to parties or settlors under an agreement for trust management of property constituting a separate property complex–a unit investment fund.

[Article as amended by Federal Law No. 420-FZ of December 28, 2013.]

Article 277. Special Rules for Recognizing Income and Expenses upon Transfer of Property or Property Rights to Charter or Pooled Capital or a Fund or Fund Property, as a Property Contribution by the Russian Federation to State Corporations, upon Reorganization or Liquidation of an Organization, and upon Separation of Assets from a Unit Investment Fund

[Heading as amended by Federal Laws No. 401-FZ of November 30, 2016, No. 286-FZ of September 30, 2017, No. 490-FZ of December 25, 2018, and No. 8-FZ of February 14, 2024.]

1. Upon placement of issued shares, participatory interests, or investment units, the income and expenses of the issuing taxpayer and of the taxpayer acquiring them (a “shareholder, member, or unit holder” for purposes of this Article) are determined subject to the following special rules:

  1. no profit or loss arises for the issuing taxpayer when it receives property or property rights as payment for the shares, participatory interests, or investment units it places; [As amended by Federal Law No. 58-FZ of June 6, 2005.]

  2. no profit or loss arises for the taxpayer that is the shareholder, member, or unit holder when it transfers property or property rights as payment for the shares, participatory interests, or investment units being placed. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

For purposes of this Chapter, the cost of the shares, participatory interests, or investment units acquired is equal to the cost or residual value of the property contributed, including property rights or non-property rights having a monetary value, referred to as “property rights” for purposes of this Article, determined from tax-accounting records on the date ownership of the property or property rights passes, together with additional expenses recognized for tax purposes by the transferor in making the contribution. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

Property or property rights received as a contribution to an organization's charter or pooled capital are accepted for corporate-profit-tax purposes at the cost or residual value of the property or rights received as the contribution. The cost or residual value is determined from the transferor's tax-accounting records on the date ownership of the property or property rights passes, together with additional expenses incurred by the transferor in making the contribution if those expenses are designated as a contribution to charter or pooled capital. If the recipient cannot document the cost of all or any part of the contributed property or property rights, the cost of that property, those rights, or the relevant part is treated as zero. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

Where individuals or foreign organizations contribute property or property rights, their cost or residual value is the documented cost of acquisition or creation, taking into account depreciation or wear accrued for profit- or income-tax purposes in the state of which the transferor is a tax resident, but not above the market value of the property or property rights confirmed by an independent appraiser acting under the law of that state. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

Where individuals contribute property or property rights and the income from receiving that property or those rights is exempt from personal income tax under Article 217(60.2) of this Code, the cost or residual value is determined from the tax-accounting records of the foreign organization specified in that paragraph. If the cost or residual value was not determined, it is treated as zero for purposes of this paragraph. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

The cost of property or property rights received in the privatization of state or municipal property as a contribution to an organization's charter capital is recognized for purposes of this Chapter at the cost or residual value determined as of the privatization date under accounting requirements. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005; as amended by Federal Law No. 248-FZ of July 23, 2013.]

The cost of property or property rights received by state corporations established under federal laws as a property contribution by the Russian Federation or the Central Bank of the Russian Federation is recognized for purposes of this Chapter at the cost determined as of the receipt date under accounting requirements. [Paragraph added by Federal Law No. 401-FZ of November 30, 2016; as amended by Federal Law No. 425-FZ of November 28, 2025.]

When the owner of a unitary enterprise's property transfers property to the enterprise's charter fund, the cost of that property is the documented cost of its acquisition or creation incurred in accordance with budget legislation of the Russian Federation. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

1.1. Property or property rights received by a personal fund from its founders are accepted for accounting at a cost equal to the transferor's documented expenses for acquiring or creating that property or those rights.

Where a personal fund receives from its founders property or property rights and the income from receiving that property or those rights is exempt from personal income tax under Article 217(60), (60.1), or (60.2) of this Code, the cost or residual value is determined from the tax-accounting records of the foreign organizations specified in those paragraphs, but not above the market price determined subject to Article 105.3 of this Code on the date the individual received the property or property rights from the foreign organization or structure without legal personality.

If the transferor cannot document the cost of the property or property rights transferred, their cost is treated as zero.

[Paragraph 1.1 added by Federal Law No. 389-FZ of July 31, 2023.]

2. Upon liquidation of an organization and distribution of its property, income of taxpayers that are shareholders, members, or unit holders of the organization being liquidated is determined on the basis of the market price of the property or property rights they receive at the time of receipt, less the cost of their shares, participatory interests, or investment units actually paid by the relevant shareholders, members, or unit holders, irrespective of the form of payment, and the amount of their cash contributions to the organization's property, reduced by the funds specified in Article 251(1)(11.1) of this Code. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 368-FZ of November 9, 2020.]

When a shareholder or member withdraws or otherwise exits from an organization, its income is determined on the basis of the market value of the property or property rights received at the time of receipt, less the cost of its shares or participatory interests actually paid by that shareholder or member, irrespective of the form of payment, and the amount of its cash contribution to the organization's property, reduced by the funds specified in Article 251(1)(11.1) of this Code. [Paragraph added by Federal Law No. 424-FZ of November 27, 2018; as amended by Federal Law No. 368-FZ of November 9, 2020.]

For corporate-profit-tax purposes, property or property rights received by that shareholder or member upon withdrawal or other exit or upon liquidation of the organization are accepted for accounting at the market value determined under the second paragraph of this paragraph. [Paragraph added by Federal Law No. 424-FZ of November 27, 2018.]

The procedure established by this paragraph for determining income and the cost of property or property rights received for corporate-profit-tax purposes also applies to taxpayers holding bonds upon liquidation of the organization that issued those bonds. [Paragraph added by Federal Law No. 424-FZ of November 27, 2018.]

2.1. Upon liquidation of a Russian organization that is a marketing partner of the International Olympic Committee under Article 3.1 of Federal Law No. 310-FZ of December 1, 2007, “On Organizing and Holding the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, Developing the City of Sochi as a Mountain-Climate Resort, and Amending Certain Legislative Acts of the Russian Federation,” and for which, in each tax period, income received in connection with performance of its obligations as a marketing partner of the International Olympic Committee constitutes at least 90 percent of all income for that period, no taxable income arises for a taxpayer that is a shareholder or member if the organization is liquidated during the period for organizing the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi established by Article 2(1) of that Federal Law. [Paragraph added by Federal Law No. 242-FZ of July 30, 2010.]

2.2. Upon liquidation of a foreign organization or termination or liquidation of a foreign structure without legal personality, its shareholder, member, unit holder, founder, controlling person of the foreign organization, or controlling person of the foreign structure without legal personality that is entitled to receive income in the amount of the value of property or property rights received may, if the conditions established by paragraph 2.3 or 2.4 of this Article are met, elect not to take that income into account in determining the tax base. [As amended by Federal Law No. 490-FZ of December 25, 2018.]

Unless paragraph 2.5 of this Article provides otherwise, if the taxpayer exercises the right established by the first paragraph of this paragraph, the property or property rights are accepted for accounting for purposes of this paragraph at their documented cost according to the accounting records of the foreign organization or foreign structure without legal personality being liquidated as of the date the property or property rights are received, but not above their market value determined subject to Article 105.3 of this Code. [As amended by Federal Law No. 490-FZ of December 25, 2018.]

For depreciable property or property rights, documented cost means the residual value determined from the accounting records of the foreign organization or foreign structure without legal personality being liquidated.

[Paragraph 2.2 added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 32-FZ of February 15, 2016.]

2.3. A taxpayer may, under paragraph 2.2 of this Article, elect not to take income in the amount of the value of property or property rights received into account in determining the tax base, provided that liquidation of the foreign organization or foreign structure without legal personality was completed before January 1, 2018, unless subitems 1–3 of this paragraph provide otherwise. The deadline for completing liquidation of the foreign organization or foreign structure without legal personality is extended in the following cases:

  1. if the decision of shareholders, founders, or other authorized persons to liquidate the foreign organization or foreign structure without legal personality was adopted before January 1, 2017, but liquidation cannot be completed before January 1, 2018, because of restrictions imposed by the personal law of the foreign organization or because the foreign organization or foreign structure without legal personality is involved in litigation, liquidation must be completed no later than the end of 365 consecutive calendar days beginning on the date those restrictions and/or proceedings end;

  2. if the personal law of the foreign organization or foreign structure without legal personality establishes a minimum holding period for shares, participatory interests, or investment units in that foreign organization or foreign structure without legal personality and/or in its subsidiaries and/or foreign structures without legal personality, failure to satisfy which gives rise to an obligation to pay tax imposed by the law of a foreign state, and that period began before January 1, 2015, and ends after January 1, 2018, liquidation of the foreign organization or foreign structure without legal personality must be completed no later than the end of 365 consecutive calendar days beginning on the date that minimum holding period ends;

  3. if a decision to liquidate the foreign organization or foreign structure without legal personality cannot be adopted before January 1, 2018, because of restrictions in the terms of issue of traded bonds satisfying the requirements of Article 310(2.1)(1) of this Code, liquidation must be completed no later than the end of 365 consecutive calendar days beginning on the date those restrictions cease to apply to the relevant organization or foreign structure without legal personality.

[Paragraph 2.3 added by Federal Law No. 32-FZ of February 15, 2016.]

2.4. A taxpayer that is a shareholder of a foreign organization, or a member, unit holder, founder, controlling person of a foreign organization, or controlling person of a foreign structure without legal personality, may elect not to take into account in determining the tax base income received before December 31, 2019, from that foreign organization or foreign structure without legal personality in the form of securities, participatory interests in a company's charter capital, or property rights acquired into ownership, provided all the following conditions are met:

  1. on the date the income in the form of securities, participatory interests in a company's charter capital, or property rights was acquired into ownership, restrictive measures applied to an individual whose aggregate direct and/or indirect participation interest in the taxpayer on that date was at least 25 percent;

  2. the securities, participatory interests in a company's charter capital, or property rights acquired into the taxpayer's ownership were owned by the transferring foreign organization or foreign structure without legal personality on the date restrictive measures began to apply to the individual specified in subitem 1 of this paragraph;

  3. together with its tax return, the taxpayer submitted to the tax authority a free-form application to exempt that income from taxation, stating the characteristics of the property or property rights received and of the foreign organization or foreign structure without legal personality transferring them and attaching documents containing information on the cost of the property or property rights according to the transferor's accounting records as of the date the property or property rights were received from that foreign organization;

  4. together with its tax return, the taxpayer submitted to the tax authority information on the liquidation of the foreign organization or termination of the foreign structure without legal personality from which the securities, participatory interests in a company's charter capital, or property rights were acquired into ownership. The condition in this subitem must be met if the taxpayer received the income specified in the first paragraph of this paragraph as a result of liquidation of the foreign organization or termination of the foreign structure without legal personality;

  5. together with its tax return, the taxpayer submitted to the tax authority a free-form undertaking to complete liquidation of the foreign organization, or termination of the foreign structure without legal personality, from which it acquired into ownership the securities, participatory interests in a company's charter capital, or property rights, within 365 consecutive calendar days beginning on the earlier of:

the date the restrictive measures applied to the individual specified in subitem 1 of this paragraph cease to apply;

the date on which the aggregate direct and/or indirect participation interest of the individual specified in subitem 1 of this paragraph fell below 25 percent.

Together with the undertaking specified in the first through third paragraphs of this subitem, and in order to satisfy the condition established by this subitem, the taxpayer must also submit to the tax authority information on a decision by shareholders, founders, or other authorized persons to liquidate that foreign organization or terminate that foreign structure without legal personality, if the decision was adopted before December 31, 2019.

If the taxpayer fails to perform the undertaking specified in this subitem, the amount of tax not paid to the budget because the taxpayer exercised the right established by this paragraph must be reinstated and paid to the budget under the established procedure, together with collection from the taxpayer of the corresponding penalties, irrespective of when the taxpayer gave the undertaking.

The condition established by this subitem must be satisfied if the condition established by subitem 4 of this paragraph is not satisfied.

[Paragraph 2.4 added by Federal Law No. 490-FZ of December 25, 2018.]

2.5. If a taxpayer exercises the right not to take into account, in determining the tax base, income specified in paragraph 2.4 of this Article in the form of shares, depositary receipts for shares, and/or participatory interests in a company's charter capital acquired into ownership, and the individual specified in paragraph 2.4(1) of this Article participates directly and/or indirectly, as of the date restrictive measures are imposed on that individual, in the organization issuing those shares or the shares underlying those depositary receipts, or in the company, and that individual's aggregate direct and/or indirect participation interest in the organization or company is at least 25 percent, the cost for tax purposes of the relevant shares, depositary receipts, or participatory interests in the company's charter capital received from the foreign organization or foreign structure without legal personality is determined as follows:

  1. for shares or depositary receipts for shares traded on the organized securities market, the cost is their average market value calculated for the six calendar months preceding the month in which restrictive measures were imposed on the individual specified in paragraph 2.4(1) of this Article. The market value of the shares or depositary receipts is determined under the procedure established by Article 280 of this Code;

  2. for shares or depositary receipts for shares not traded on the organized securities market, the cost is the calculated value of those securities as of the last day of the month preceding the month in which restrictive measures were imposed on the individual specified in paragraph 2.4(1) of this Article. The calculated value of those shares or depositary receipts is determined under the procedure established by Article 280 of this Code;

  3. for participatory interests in a company's charter capital, the cost is their market value as of the last day of the month preceding the month in which restrictive measures were imposed on the individual specified in paragraph 2.4(1) of this Article. The market value of the participatory interests is determined on the basis of Article 105.3 of this Code.

[Paragraph 2.5 added by Federal Law No. 490-FZ of December 25, 2018.]

2.6. For purposes of this Chapter, the cost of shares or participatory interests in the charter capital of an economically significant organization received by a taxpayer, in proportion to its indirect ownership interest in that organization's charter capital under Federal Law No. 470-FZ of August 4, 2023, “On Special Rules for Regulating Corporate Relations in Business Companies That Are Economically Significant Organizations,” is an amount equal to the product of (a) the cost established in the taxpayer's tax accounting for shares or participatory interests in the charter capital of the foreign holding company specified in Article 3 of that Federal Law and securities of a foreign issuer certifying rights to shares in that foreign holding company that are owned by the taxpayer and (b) the ratio of the book value of the shares or participatory interests in the charter capital of the economically significant organization owned by that foreign holding company to the book value of its assets according to financial statements as of the last reporting date preceding March 1, 2022, unless this paragraph provides otherwise. If the foreign holding company was a public company as of March 1, 2022, that ratio is calculated by the economically significant organization and, unless this paragraph provides otherwise, published within 45 calendar days after the economically significant organization receives its own shares or participatory interests in its charter capital, on the economically significant organization's website or in the printed publication designated for publication of information on state registration of legal persons. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

An economically significant organization may decide to determine the ratio specified in the first paragraph of this paragraph on the basis of figures determined from an independent appraiser's report valuing at market value the relevant shares or participatory interests in charter capital and assets, prepared under Russian Federation appraisal legislation as of the date that is the last day of the period ending 150 days after an arbitration court renders, under Federal Law No. 470-FZ of August 4, 2023, “On Special Rules for Regulating Corporate Relations in Business Companies That Are Economically Significant Organizations,” its decision suspending the foreign holding company's exercise of corporate rights in respect of the economically significant organization. The economically significant organization provides the independent appraiser with a list of assets owned by the foreign holding company on that valuation date, taking into account shares or participatory interests in the charter capital of the economically significant organization that the foreign holding company owned before the arbitration court rendered that decision under Federal Law No. 470-FZ of August 4, 2023, “On Special Rules for Regulating Corporate Relations in Business Companies That Are Economically Significant Organizations.” The assets and shares or participatory interests in charter capital are valued at market value at the initiative of the economically significant organization. If the organization makes the decision described in this paragraph, the ratio specified in the first paragraph of this paragraph is the ratio of the market value of the shares or participatory interests in the charter capital of the economically significant organization, as determined from the appraisal report, to the market value of the foreign holding company's assets, and the economically significant organization publishes the calculation of that ratio as adjusted for the market valuation no later than 30 calendar days after the appraisal report is prepared, on the economically significant organization's website or in the printed publication designated for publication of information on state registration of legal persons. In that case, the ratio determined from the appraisal report is used to determine the cost of the shares or participatory interests in the charter capital of the economically significant organization under this paragraph, and the ratio determined under the first paragraph of this paragraph from their book value in the foreign holding company's assets does not apply. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

The market valuation provided for by the second paragraph of this paragraph may be conducted within three years after an arbitration court renders, under Federal Law No. 470-FZ of August 4, 2023, “On Special Rules for Regulating Corporate Relations in Business Companies That Are Economically Significant Organizations,” its decision suspending the foreign holding company's exercise of corporate rights in respect of the economically significant organization. A repeat market valuation under that paragraph of the shares or participatory interests in the charter capital of the economically significant organization owned by the foreign holding company and of the foreign holding company's assets is not permitted. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

Irrespective of the first through third paragraphs of this paragraph, the ratio of the book value of the shares or participatory interests in the charter capital of the economically significant organization owned by the foreign holding company to the book value of the foreign holding company's assets according to financial statements as of the last reporting date preceding March 1, 2022, is treated as 1 if both of the following conditions are met: [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

the ratio of the sum of (a) the book value of the shares or participatory interests in the charter capital of the economically significant organization owned by the foreign holding company and (b) the book value of the foreign holding company's noncash funds, including funds placed on deposit with a bank, to the book value of the foreign holding company's assets according to financial statements as of the last reporting date preceding March 1, 2022, without regard to the second paragraph of this paragraph, exceeds 95 percent; [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

the ratio of the foreign holding company's noncash funds, including funds placed on deposit with a bank, as of the date an arbitration court renders under Federal Law No. 470-FZ of August 4, 2023, “On Special Rules for Regulating Corporate Relations in Business Companies That Are Economically Significant Organizations,” its decision suspending the foreign holding company's exercise of corporate rights in respect of the economically significant organization, to the book value of the foreign holding company's assets according to financial statements as of the last reporting date preceding March 1, 2022, without regard to the second paragraph of this paragraph, does not exceed 5 percent. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

If the taxpayer participates indirectly in the charter capital of the foreign holding company specified in the first paragraph of this paragraph, the cost of the shares or participatory interests in the charter capital of the economically significant organization determined under the first paragraph of this paragraph is increased by the amount or amounts determined by multiplying the cost established in the taxpayer's tax accounting for shares or participatory interests in the charter capital of the organization through direct participation in which the taxpayer's corresponding indirect participation in the charter capital of the foreign holding company is arranged by the product of the ratios calculated under the eighth paragraph of this paragraph. That amount is determined for each relevant chain of the taxpayer's indirect participation in the charter capital of the foreign holding company. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

For each organization in the relevant chain of the taxpayer's indirect participation in the charter capital of the foreign holding company, including the foreign holding company, the ratio of the book value of shares or participatory interests representing direct participation in the next organization in that chain, including the foreign holding company's participation in the economically significant organization, to the book value of its assets is calculated according to financial statements as of the last reporting date preceding March 1, 2022.

After the cost of the shares or participatory interests in the charter capital of the economically significant organization is established under the procedure in the first through eighth paragraphs of this paragraph, the cost established in tax accounting for the corresponding shares or participatory interests in the charter capital of the foreign holding company and/or the organization through direct participation in which the taxpayer's indirect participation in the charter capital of the foreign holding company is arranged is reduced by the cost or relevant portion of the cost of the shares or participatory interests in the charter capital of the economically significant organization determined for direct participation in the charter capital of the foreign holding company or for the relevant chain of the taxpayer's indirect participation in its charter capital. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

The cost of shares or participatory interests in the charter capital of an organization established through judicial proceedings and received by a taxpayer under Article 11(2) of Federal Law No. 470-FZ of August 4, 2023, “On Special Rules for Regulating Corporate Relations in Business Companies That Are Economically Significant Organizations,” is determined under an analogous procedure. Shares or participatory interests in the charter capital of an economically significant organization acquired into ownership by the organization established through judicial proceedings are taken into account at the same cost.

Where a taxpayer receives only part of the shares or participatory interests in the charter capital of an economically significant organization, the cost of that part is calculated as the product of the cost of the shares or participatory interests determined under this paragraph and the ratio of the nominal value of the part received to the nominal value of the shares or participatory interests in the charter capital of the economically significant organization that the taxpayer was required to enter into direct ownership of under Article 7(1) and (9) of Federal Law No. 470-FZ of August 4, 2023, “On Special Rules for Regulating Corporate Relations in Business Companies That Are Economically Significant Organizations.” [Paragraph added by Federal Law No. 362-FZ of October 29, 2024.]

[Paragraph 2.6 added by Federal Law No. 595-FZ of December 19, 2023.]

3. Upon reorganization of an organization, irrespective of the form of reorganization, no profit or loss taken into account for tax purposes arises for taxpayers that are shareholders, members, or unit holders. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Upon reorganization of a non-governmental pension fund that is a nonprofit organization under Federal Law No. 410-FZ of December 28, 2013, “On Amendments to the Federal Law ‘On Non-Governmental Pension Funds’ and Certain Legislative Acts of the Russian Federation,” receipt of shares in a joint-stock company does not give rise to profit or loss taken into account for tax purposes for the following categories of taxpayers: [Paragraph added by Federal Law No. 167-FZ of June 23, 2014.]

founders of the non-governmental pension fund being reorganized, and persons established as a result of transformation of those founders; [Paragraph added by Federal Law No. 167-FZ of June 23, 2014.]

other persons, and persons established as a result of their transformation, that made a contribution to the aggregate contribution of the founders of the non-governmental pension fund before the fund's board adopted its decision to reorganize the fund under Federal Law No. 410-FZ of December 28, 2013, “On Amendments to the Federal Law ‘On Non-Governmental Pension Funds’ and Certain Legislative Acts of the Russian Federation.” [Paragraph added by Federal Law No. 167-FZ of June 23, 2014.]

When assets are separated from a unit investment fund into an additional fund, no income or expenses taken into account for tax purposes arise for taxpayers that own investment units in the additional fund or the unit investment fund from which the assets were separated into the additional fund. [Paragraph added by Federal Law No. 8-FZ of February 14, 2024.]

4. Upon a reorganization in the form of a merger, accession, or transformation that provides for conversion of shares of the organization being reorganized into shares of organizations being established or shares of the organization to which accession occurs, the cost of the shares received by shareholders of the organization being reorganized in the organizations being established or the organization to which accession occurs is equal to the cost of the converted shares of the organization being reorganized according to the shareholder's tax-accounting records as of the reorganization-completion date or, for an accession, the date an entry terminating the activities of each acceding legal person is made in the Unified State Register of Legal Entities.

Participatory interests or investment units received through exchange of participatory interests or investment units in the organization being reorganized are valued under an analogous procedure.

Upon reorganization of a non-governmental pension fund that is a nonprofit organization under Federal Law No. 410-FZ of December 28, 2013, “On Amendments to the Federal Law ‘On Non-Governmental Pension Funds’ and Certain Legislative Acts of the Russian Federation,” the cost of shares received by a taxpayer and distributed under the procedure provided by Russian legislation is equal to the cost or residual value of property or property rights contributed to the aggregate contribution of the founders of the non-governmental pension fund being reorganized, determined from the transferor's tax-accounting records as of the date ownership of the property or property rights passes. [Paragraph added by Federal Law No. 167-FZ of June 23, 2014.]

[Paragraph 4 added by Federal Law No. 58-FZ of June 6, 2005.]

5. Upon a reorganization in the form of a spin-off or division that provides for conversion or distribution of shares in newly established organizations among shareholders of the organization being reorganized, the aggregate cost of the shares received by a shareholder in each established organization and in the reorganized organization is equal to the cost of the shareholder's shares in the organization being reorganized as determined from the shareholder's tax-accounting records.

The cost of shares received by the shareholder in each newly established organization and in the reorganized organization is determined as follows.

The cost of the shares in each newly established organization is equal to the portion of the cost of the shareholder's shares in the organization being reorganized proportional to the ratio of the net-asset value of the established organization to the net-asset value of the organization being reorganized.

The cost of the shareholder's shares in the organization being reorganized, as reorganized upon completion of the reorganization, is the difference between the shareholder's acquisition cost for the shares in the organization being reorganized and the cost of the shareholder's shares in all newly established organizations.

The net-asset value of the organization being reorganized and the newly established organizations is determined from the separation balance sheet as of the date it is duly approved by the shareholders.

Participatory interests or investment units received through exchange of participatory interests or investment units in the organization being reorganized are valued under an analogous procedure.

Upon a spin-off in which the organization being reorganized acquires shares, a participatory interest, or an investment unit in the organization being spun off, the cost of those shares, interest, or unit is equal to the net-asset value of the spun-off organization as of its state-registration date.

If the net-asset value of one or more organizations established or reorganized with shareholder participation is negative, the acquisition cost of the shares received by a shareholder in each established or reorganized organization is equal to the portion of the cost of the shareholder's shares in the organization being reorganized proportional to the ratio of the charter capital of each organization established with shareholder participation to the charter capital of the organization being reorganized as of the last reporting date preceding the reorganization.

[Paragraph 5 added by Federal Law No. 58-FZ of June 6, 2005.]

6. Information on the net assets of organizations being reorganized and established, according to the separation balance sheet, is published by the organization being reorganized within 45 calendar days after the reorganization decision is adopted, in the printed publication designated for publication of information on state registration of legal persons, and is also provided, upon written request, to taxpayers that are shareholders, members, or unit holders of the organizations being reorganized. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005; as amended by Federal Law No. 137-FZ of July 27, 2006.]

7. If assets are separated from a unit investment fund into an additional fund, the cost for tax purposes of investment units in the additional fund received by a taxpayer when that fund is formed is equal to the portion of the cost reflected in tax accounting for the taxpayer's investment units in the unit investment fund from which the assets are separated, in proportion to the ratio of the value of the assets separated to the net-asset value of that unit investment fund before the separation. After the separation of assets, the cost of the taxpayer's investment units in the unit investment fund from which the assets are separated is the difference between the acquisition cost for those units reflected in tax accounting and the cost of the taxpayer's investment units in the additional fund. The value of the assets separated and the net-asset value of the unit investment fund from which the assets are separated are determined under Russian Federation investment-fund legislation as of the final net-asset-value determination date preceding the asset-separation date. Upon a taxpayer's written request, the management company conducting trust management of the property constituting the unit investment fund from which assets are separated into the additional fund must provide the taxpayer with information on the value of the assets separated and the net-asset value of that unit investment fund as of the final net-asset-value determination date preceding the asset-separation date. [Paragraph added by Federal Law No. 8-FZ of February 14, 2024.]

Article 278. Special Rules for Determining the Tax Base for Income Received by Parties to a Simple-Partnership Agreement

1. For purposes of this Chapter, transfer by taxpayers of property, including property rights, as contributions of parties to a simple partnership (a “partnership” for purposes of this Article) is not treated as disposition of goods, work, or services.

2. If at least one party to a partnership is a Russian organization or an individual who is a tax resident of the Russian Federation, a Russian party must maintain records of the partnership's income and expenses for tax purposes, irrespective of the party charged with managing the partnership's affairs under the agreement.

3. The party maintaining records of the partnership's income and expenses for tax purposes must determine cumulatively, at the end of each reporting or tax period, the profit of each party in proportion to that party's share, as established by agreement, in the partnership's profit for the reporting or tax period from the activities of all parties within the partnership. No later than the fifteenth day of the month following the reporting or tax period, the party maintaining the income and expense records must notify each party quarterly of the income due to or distributable to it. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

4. Income from participation in a partnership is included in non-sales income of taxpayers that are parties to the partnership and is taxable under the procedure established by this Chapter. Partnership losses are not allocated among the parties and are not taken into account by them for tax purposes.

5. When a simple-partnership agreement terminates, the parties do not adjust income previously taken into account for tax purposes by the income they actually receive upon distribution of income from the partnership's activities.

6. When a simple-partnership agreement terminates and property is returned to its parties, a negative difference between the value assigned to the property returned and the value at which the property was previously transferred under the agreement is not treated as a loss for tax purposes.

7. This Article does not apply to activities under service-risk agreements and related financing-management agreements. [Paragraph added by Federal Law No. 22-FZ of February 17, 2023.]

Article 278.1. Special Rules for Determining the Tax Base for Income Received by Members of a Consolidated Group of Taxpayers

1. The tax base for a consolidated group of taxpayers (the “consolidated tax base” for purposes of this Chapter) is the sum of all tax bases of the group's members, subject to the special rules established by this Article. The tax base of each member of the consolidated group of taxpayers is determined under the procedure established by Article 274 of this Code, subject to Article 283 of this Code.

The tax base of each member included in the consolidated tax base does not include income of members of the consolidated group of taxpayers that is taxable at the income-payment source.

Losses incurred by members of the consolidated group of taxpayers in a reporting or tax period are aggregated. The consolidated tax base for the current reporting or tax period is determined taking that aggregate loss into account. The aggregate loss is taken into account in an amount not exceeding 50 percent of the consolidated tax base for the current reporting or tax period. The tax-accounting policy of the consolidated group of taxpayers establishes the procedure for taking members' losses into account in determining the consolidated tax base for the current reporting or tax period.

The portion of a member's loss not taken into account in determining the consolidated tax base for the tax period is taken into account for tax purposes by that member under the procedure and conditions established by Article 283 of this Code.

If all members of a consolidated group of taxpayers incur losses in a reporting or tax period, the consolidated tax base for that period is treated as zero.

[Paragraph 1 as amended by Federal Law No. 401-FZ of November 30, 2016.]

2. Tax accounting for transactions between members of a consolidated group of taxpayers is maintained under Article 321.2 of this Code.

3. Members of a consolidated group of taxpayers do not form doubtful-debt reserves under Article 266 of this Code for indebtedness of one member of the group to another.

Members restore doubtful-debt reserves in the amount of indebtedness attributable to other members of the group. The relevant amounts are included in non-sales income in the tax period preceding the tax period in which the taxpayer became a member of the consolidated group of taxpayers.

4. Members of a consolidated group of taxpayers do not form reserves for warranty repair and warranty service under Article 267 of this Code with respect to disposition of goods or work to other members of the group.

When a taxpayer joins a consolidated group of taxpayers, the reserve for warranty repair and warranty service is restored to the extent attributable to goods or work disposed of to other members of the group. The maximum reserve amount determined under Article 267(3) of this Code is adjusted to exclude transactions between members of the same consolidated group of taxpayers in determining the taxpayer's actual warranty-repair and warranty-service expenses, revenue from disposition of those goods or work for the preceding three years, and revenue from disposition of those goods or work for the reporting or tax period.

The revenue figure for disposition of goods or work during the three years preceding the beginning of the tax period in which the taxpayer became a member of the consolidated group of taxpayers is not adjusted. For tax periods in which the taxpayer is a member of the group, the figure excludes revenue from disposition of those goods or work to other members of the group.

Amounts of restored reserves for warranty repair and warranty service, including amounts restored because the maximum reserve amount is reduced, are included in non-sales income in the tax period preceding the tax period in which the taxpayer became a member of the consolidated group of taxpayers.

5. Banks that are members of a consolidated group of taxpayers do not form reserves for possible loan losses on loan indebtedness and indebtedness treated as equivalent to loan indebtedness, including interbank credit and deposit indebtedness, under Article 292 of this Code for indebtedness of one group member to another.

Banks restore reserves for possible loan losses on loan indebtedness and indebtedness treated as equivalent to it, including interbank credit and deposit indebtedness, in the amount of indebtedness attributable to other members of the group. The relevant amounts are included in non-sales income in the tax period preceding the tax period in which the bank became a member of the consolidated group of taxpayers.

6. Members of a consolidated group of taxpayers that incurred losses calculated under this Chapter in tax periods preceding the tax period in which they joined the group may not, beginning with the tax period in which they joined, reduce the consolidated tax base by all or part of those losses or carry them forward under the procedure established by Articles 275.1 and 283 of this Code.

Losses of members of a consolidated group of taxpayers incurred before joining the group, including losses from use of service-production and service-facility units under Article 275.1 of this Code, may not be aggregated with the consolidated tax base. This also applies to losses incurred by organizations that entered the consolidated group of taxpayers through accession to or merger with a member of the group.

7. The limits on expenses allowable for tax purposes provided for by items 16 and 24.1 of the second paragraph of Article 255, Article 262(2)(6), Article 264(1)(11) and (48.2), Article 264(2) and (4), Article 266(4), and Article 296(2)(4) of this Code are applied by each member of the consolidated group of taxpayers.

8. The special rules established by this Code for determining the tax base for securities transactions and transactions in derivative financial instruments of taxpayers that are not professional securities market participants–regarding separate determination of the tax base, reduction of the tax base by losses incurred, and carry-forward of losses–apply in calculating the consolidated tax base. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

9. The rules established by this Article apply exclusively to determination of the tax base to which the tax rate established by Article 284(1) of this Code applies.

Members of a consolidated group of taxpayers independently determine under this Chapter the tax base to which other tax rates apply. That tax base is not taken into account in calculating tax for the consolidated group of taxpayers.

[Article 278.1 added by Federal Law No. 321-FZ of November 16, 2011.]

Article 278.2. Special Rules for Determining the Tax Base by Parties to an Investment-Partnership Agreement

[Heading as amended by Federal Law No. 318-FZ of July 10, 2023.]

1. An organization that is a tax resident of the Russian Federation and a party to the investment-partnership agreement must maintain records of the investment partnership's income and expenses for tax purposes under this Chapter.

A foreign organization may maintain records of the investment partnership's income and expenses for tax purposes only if its activities create a permanent establishment in the Russian Federation.

2. The party to an investment-partnership agreement that is the managing partner responsible for maintaining tax accounting (the “managing partner responsible for tax accounting” for purposes of this Article) determines the investment partnership's profit or loss for a reporting or tax period cumulatively at the end of each reporting or tax period. The profit or loss of each party to the investment-partnership agreement is determined in proportion to that party's participation interest in the investment partnership's profit. Each party's participation interest in the investment partnership's profit is the ratio of that party's contribution to the aggregate contributions of all parties to the investment-partnership agreement. [As amended by Federal Law No. 318-FZ of July 10, 2023.]

In determining the investment partnership's profit or loss, the managing partner responsible for tax accounting does not take into account dividend income paid to parties to the investment-partnership agreement on shares or participatory interests in the charter capital of organizations included in the partners' common property. That income is included in the parties' income from participatory interests in organizations. [As amended by Federal Law No. 318-FZ of July 10, 2023.]

3. A foreign organization's income from participation in an investment partnership is the amount of the investment partnership's profit corresponding to that organization's participation interest in the partnership's profit. The investment partnership's profit is determined under this Article. [As amended by Federal Law No. 318-FZ of July 10, 2023.]

4. The investment partnership's profit or loss is determined separately for the following transactions:

  1. transactions in securities not traded on the organized securities market and derivative financial instruments not traded on the organized securities market;

  2. digital-currency transactions, other than transactions in the digital currencies specified in Article 282.3(8) of this Code;

  3. other transactions.

[Paragraph 4 as amended by Federal Law No. 425-FZ of November 28, 2025.]

5. The investment partnership's profit or loss is income from the transactions specified in paragraph 4 of this Article determined under this Chapter, less expenses for those transactions determined under this Chapter. Expenses are determined taking into account the expenses specified in paragraph 6 and disregarding those specified in paragraph 7 of this Article. [As amended by Federal Law No. 318-FZ of July 10, 2023.]

6. Expenses incurred by the managing partner responsible for tax accounting in the interests of all partners to conduct their common affairs that cannot be directly attributed to a particular transaction reduce income from the transactions specified in paragraph 4 of this Article in proportion to the income from the relevant transactions. [As amended by Federal Law No. 318-FZ of July 10, 2023.]

7. A taxpayer's expenses for remuneration paid to parties to the investment-partnership agreement that are managing partners for conducting the partners' common affairs, including expenses paid from funds in the investment partnership's account, are taken into account in determining the taxpayer's profit or loss from participation in the investment partnership under paragraph 9 of this Article and are allocated among the transactions specified in paragraph 4 in proportion to the income from the relevant transactions. [As amended by Federal Law No. 318-FZ of July 10, 2023.]

If remuneration is paid to managing partners from funds in the investment partnership's account, the taxpayer determines the relevant expenses on the basis of information provided by the managing partner responsible for tax accounting.

[Paragraph repealed by Federal Law No. 318-FZ of July 10, 2023.]

8. Income of taxpayers that are managing partners in the form of remuneration for conducting the partners' common affairs is included in their sales income determined under Article 249 of this Code.

9. Profit or loss of a party to an investment-partnership agreement from participation in the investment partnership is the portion of the partnership's profit or loss determined for the reporting or tax period by the managing partner responsible for tax accounting, in proportion to that party's participation interest in the partnership's profit under paragraph 2 of this Article, for the transactions specified in paragraph 4, less the expenses provided for by paragraph 7 of this Article.

Profit or loss of a party to an investment-partnership agreement from participation in the investment partnership for the transactions specified in paragraph 4 is included in non-sales income or expenses in determining the relevant tax base for such transactions conducted by that party outside the investment partnership.

[Paragraph 9 as amended by Federal Law No. 318-FZ of July 10, 2023.]

10. A taxpayer's profit or loss upon withdrawal from an investment partnership, including withdrawal resulting from assignment of rights and obligations under the investment-partnership agreement, transfer of a share in the ownership right to the common property of the parties, separation of a share from property jointly owned by the partners, or termination of the investment-partnership agreement, is determined under this paragraph.

Income received by a taxpayer upon withdrawal from an investment partnership or termination of the investment-partnership agreement:

is reduced by the party's profit from participation in the investment partnership previously taken into account in determining the relevant tax bases;

is reduced by the taxpayer's contribution to the investment partnership paid by the time of withdrawal or termination, unless Article 286.1(7) of this Code provides otherwise, and/or by the taxpayer's expenses for acquisition of rights and obligations under the investment-partnership agreement; [As amended by Federal Law No. 337-FZ of September 30, 2024.]

is increased by the party's losses from participation in the investment partnership previously taken into account by the taxpayer in determining the relevant tax bases.

Profit or loss of a party to an investment-partnership agreement from participation in the partnership that relates to prior actual payments connected with distribution of the investment partnership's profit is not taken into account in determining the taxpayer's profit or loss upon withdrawal from the investment partnership or termination of the agreement.

Income received in the form of property and/or property rights is determined at the market value of that property and/or those rights on the income-recognition date.

A taxpayer's profit or loss upon withdrawal from an investment partnership or termination of the investment-partnership agreement is taken into account in determining the tax base for transactions in securities not traded on the organized securities market and derivative financial instruments not traded on the organized securities market.

If the portion of a contribution to the partners' common property due to a taxpayer is returned, the party's profit or loss on that return is determined under the procedure provided by this paragraph. The relevant profit, loss, and expenses are determined on the basis of the ratio of the returned portion of the contribution to the total value of the contribution to the partners' common property. Each party's participation interest in the investment partnership's profit is then recalculated.

[Paragraph 10 as amended by Federal Law No. 318-FZ of July 10, 2023.]

11. If an investment-partnership agreement provides that one or more separate pools of property may be formed in addition to the joint property, this Article applies to the joint property and to each separate pool of property of the investment partnership. [As amended by Federal Law No. 318-FZ of July 10, 2023.]

12. [Paragraph repealed by Federal Law No. 318-FZ of July 10, 2023.]

13. [Paragraph repealed by Federal Law No. 318-FZ of July 10, 2023.]

14. This Article does not apply to activities under service-risk agreements and related financing-management agreements. [Paragraph added by Federal Law No. 22-FZ of February 17, 2023.]

[Article 278.2 added by Federal Law No. 336-FZ of November 28, 2011.]

Article 279. Special Rules for Determining the Tax Base upon Assignment or Subsequent Assignment of a Claim

1. If a taxpayer that sells goods, work, or services and calculates income and expenses under the accrual method assigns a debt claim to a third party before the payment deadline in the agreement for disposition of the goods, work, or services, the negative difference between income from disposition of the debt claim and the cost of the goods, work, or services disposed of is treated as a loss of the taxpayer.

For tax purposes, the loss may not exceed the interest the taxpayer would have paid on a debt obligation equal to the income from assignment of the claim for the period from the assignment date through the payment date in the agreement for disposition of the goods, work, or services, calculated either at the maximum interest rate established for the relevant currency by Article 269(1.2) of this Code or, at the taxpayer's election, at an interest rate substantiated under the methods established by Section V.1 of this Code. This paragraph and the first paragraph of paragraph 4 of this Article also apply to a taxpayer that is the creditor under a debt obligation. The procedure for accounting for the loss under this paragraph must be established in the taxpayer's accounting policy.

The loss limitation in the second paragraph of this paragraph does not apply when a taxpayer that is a bank assigns rights or claims as part of implementation of measures provided by a plan for participation by the Bank of Russia in measures to prevent the bank's bankruptcy or when rights or claims included in a list established by an act of the Government of the Russian Federation adopted under Article 5(1) of Federal Law No. 263-FZ of July 29, 2018, “On Amendments to Certain Legislative Acts of the Russian Federation,” are assigned under the procedure established by Article 5(1) of that Federal Law. [Paragraph added by Federal Law No. 125-FZ of June 6, 2019.]

[Paragraph 1 as amended by Federal Law No. 420-FZ of December 28, 2013.]

2. If a taxpayer that sells goods, work, or services and calculates income and expenses under the accrual method assigns a debt claim to a third party after the payment deadline in the agreement for disposition of the goods, work, or services, the negative difference between income from disposition of the debt claim and the cost of the goods, work, or services disposed of is treated as a loss from the claim-assignment transaction on the assignment date. [As amended by Federal Law No. 81-FZ of April 20, 2014.]

[Paragraph repealed by Federal Law No. 81-FZ of April 20, 2014.]

[Paragraph repealed by Federal Law No. 81-FZ of April 20, 2014.]

This paragraph also applies to a taxpayer that is the creditor under a debt obligation. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

3. If a taxpayer subsequently disposes of a debt claim that it purchased or received upon liquidation of a foreign organization or termination or liquidation of a foreign structure without legal personality where the conditions established by Article 277(2.2) and (2.3) of this Code are met, the transaction is treated as disposition of financial services. Income or revenue from disposition of the financial services is the value of property due to the taxpayer upon subsequent assignment of the claim or termination of the relevant obligation. In determining the tax base, the taxpayer may reduce income from disposition of the claim by its expenses to acquire the debt claim, unless Article 309.1(10) or Article 277(2.2) of this Code provides otherwise. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 32-FZ of February 15, 2016.]

4. If a debt claim is assigned before the payment deadline in the agreement for disposition of goods, work, or services and the assignment transaction is treated as controlled under Section V.1 of this Code, the transaction's actual price is treated as the market price subject to paragraph 1 of this Article.

If a claim-assignment transaction specified in paragraph 2 or 3 of this Article is treated as controlled under Section V.1 of this Code, the transaction price is determined subject to Section V.1 of this Code.

[Paragraph 4 added by Federal Law No. 420-FZ of December 28, 2013.]

Article 280. Special Rules for Determining the Tax Base for Securities Transactions

1. The procedure for classifying objects of civil rights as securities, and for classifying securities as emissive securities, is established by the civil legislation of the Russian Federation and the applicable law of foreign states.

Securities issued under the applicable law of foreign states are classified as emissive securities if they satisfy the criteria established by the Federal Law “On the Securities Market.”

If a securities transaction satisfies the criteria for a transaction in derivative financial instruments, the taxpayer independently classifies it for tax purposes as either a securities transaction or a transaction in derivative financial instruments. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

For purposes of this Article, the “general tax base” is the tax base for profit taxable at the rate specified in Article 284(1) of this Code and for which this Chapter does not establish a procedure for accounting for profit and loss different from the general procedure, subject to the special rules in Article 309.1(10) or Article 277(2.2) of this Code. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

For purposes of this Article, “applicable law” means the law of the state in whose territory the securities circulate, meaning where the taxpayer enters into civil-law transactions that result in transfer of ownership of the securities. If it is impossible to determine unambiguously in which state's territory transactions in securities were entered into outside the organized securities market, including through electronic trading systems, the taxpayer may independently establish in its accounting policy a procedure for determining the applicable law. If securities are treated as traded on the Russian organized securities market, applicable law means the law of the Russian Federation.

2. A taxpayer's income from disposition or other withdrawal of securities, including redemption or partial redemption of their nominal value, is determined on the basis of the price of disposition or other withdrawal; accrued interest or coupon income paid to the taxpayer by the purchaser; and interest or coupon income paid to the taxpayer by the issuer or drawer of a promissory note. Income from disposition or other withdrawal does not include interest or coupon income previously taken into account for tax purposes.

Where the disposition price of securities disposed of or otherwise withdrawn, including through redemption or partial redemption of nominal value, is expressed in foreign currency, the taxpayer's income is determined at the official Central Bank of the Russian Federation rate in effect on the date ownership passes, the actual redemption date, or the date the taxpayer actually receives partial redemption of nominal value, as applicable.

3. A taxpayer's expenses upon disposition or other withdrawal of securities, including redemption or partial redemption of nominal value and including investment units in a unit investment fund, are determined on the basis of the acquisition price, including acquisition expenses; the amount of the taxpayer's cash contribution to the property of the organization whose securities are disposed of or otherwise withdrawn, reduced by the funds specified in Article 251(1)(11.1) of this Code, unless Article 309.1(10) or Article 277(2.2) provides otherwise; disposition expenses; discounts from the calculated value of investment units; and accrued interest or coupon income paid by the taxpayer to the seller. Expenses do not include accrued interest or coupon income previously taken into account for tax purposes. The amount of a contribution to the organization's property that reduces income from disposition of shares is calculated in proportion to the acquisition price of the securities disposed of relative to the total cost of shares owned by the taxpayer. [As amended by Federal Laws No. 32-FZ of February 15, 2016, and No. 368-FZ of November 9, 2020.]

In determining expenses upon disposition or other withdrawal of securities, including redemption or partial redemption of nominal value, whose acquisition price, including acquisition expenses, is expressed in foreign currency, that price is determined at the official Central Bank rate in effect on the date the security was accepted for accounting, subject to Article 272(10) of this Code.

Expenses on disposition of securities are also determined under this paragraph in the following cases:

liquidation of the organization that issued the securities;

liquidation of the borrowing organization to finance whose loan or credit bonds were issued;

absence, on other grounds provided by the terms of issue, of an obligation of the organization that issued the securities to make payments on them upon redemption.

4. For tax purposes, securities denominated or expressed in foreign currency are not currently revalued at the official Central Bank of the Russian Federation rate.

5. Upon disposition of shares received by shareholders through reorganization of organizations, the acquisition price is their cost determined under Article 277(4)–(6) of this Code.

5.1. The cost of substitute bonds or substitute Eurobonds of the Russian Federation received by a taxpayer that holds bonds of foreign organizations (Eurobonds) and/or government securities of the Russian Federation whose nominal value is stated in foreign currency (Eurobonds of the Russian Federation), through exchange or substitution of the Eurobonds or Eurobonds of the Russian Federation, respectively, is the cost of those Eurobonds or Eurobonds of the Russian Federation established in the taxpayer's tax accounting when they were acquired.

This provision applies to holders of Eurobonds or Eurobonds of the Russian Federation if they owned the securities by right of ownership or another property right as of March 1, 2022.

[Paragraph 5.1 added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 362-FZ of October 29, 2024.]

5.2. The cost of ruble-denominated substitute bonds received by a taxpayer that holds replaced foreign-currency bonds, other than the issuer of those bonds with respect to volumes it had repurchased and not redeemed by the replacement date, through exchange or substitution of replaced foreign-currency bonds of a single issue is the cost of the replaced foreign-currency bonds established in the taxpayer's tax accounting when they were acquired.

This provision applies to taxpayers specified in this paragraph that hold replaced foreign-currency bonds only if they exchange all replaced foreign-currency bonds of a single issue that they own by right of ownership or another property right.

[Paragraph 5.2 added by Federal Law No. 104-FZ of April 25, 2026.]

6. Amounts paid by a taxpayer to acquire securities whose terms of issue provide for partial redemption of nominal value during circulation are treated as expenses on the date the taxpayer actually receives partial redemption, in proportion to the ratio of the payments actually received upon partial redemption to the aggregate nominal-value payments due for redemption under the terms of issue after the taxpayer's acquisition date.

7. For purposes of this Chapter, securities are also treated as disposed of or acquired in the following cases:

  1. the taxpayer's obligations to transfer or accept the relevant securities terminate through setoff of countervailing homogeneous claims, including termination during clearing under Russian Federation legislation;

  2. counterclaims arising from agreements entered into under a master agreement or single agreement that conforms to the model contractual terms provided by the Federal Law “On the Securities Market” are set off in order to determine the net obligation;

  3. counterclaims arising from agreements entered into under organized-trading rules or clearing rules are set off in order to determine the net obligation.

8. A taxpayer's expenses upon disposition or other withdrawal of represented securities received upon redemption of depositary receipts are determined on the basis of the acquisition price of the depositary receipts, including related acquisition expenses, and expenses connected with disposition or withdrawal of the represented securities. If the taxpayer acquired the depositary receipts upon placement in exchange for transfer of represented securities, the acquisition price of the depositary receipts is determined on the basis of the acquisition price of the represented securities, including related acquisition expenses, and expenses connected with their transfer.

A taxpayer's expenses upon disposition or other withdrawal of depositary receipts received through their placement are determined on the basis of the acquisition price of the represented securities transferred upon placement of the depositary receipts, including related acquisition expenses; expenses connected with the transfer; and expenses connected with disposition or withdrawal of the depositary receipts. If the taxpayer acquired the represented securities upon redemption of depositary receipts, the acquisition price of the represented securities is determined on the basis of the acquisition price of the depositary receipts, expenses connected with acquiring them, and expenses connected with redemption of the depositary receipts.

For purposes of this Chapter, the following are not treated as disposition or other withdrawal of securities:

redemption of depositary receipts upon receipt of represented securities;

transfer of represented securities upon placement of depositary receipts certifying rights to those represented securities.

8.1. For purposes of this Chapter, the following are not treated as disposition or other withdrawal of securities:

redemption of clearing participation certificates upon receipt from the clearing organization of the securities and other property corresponding to those certificates and contributed to the clearing organization's property pool;

transfer to a clearing organization of securities in exchange for clearing participation certificates issued by that clearing organization;

recognition of shares in a foreign organization as shares in an international company registered under Federal Law No. 290-FZ of August 3, 2018, “On International Companies and International Funds.” For purposes of this Chapter, expenses for acquiring shares in the international company and/or their cost are, respectively, the expenses for acquiring shares in the foreign organization through whose redomiciliation the international company was established and/or their cost. [Paragraph added by Federal Law No. 490-FZ of December 25, 2018; as amended by Federal Law No. 66-FZ of March 26, 2022.]

[Paragraph 8.1 added by Federal Law No. 326-FZ of November 28, 2015.]

9. For purposes of this Chapter, securities are treated as traded on the organized securities market (“traded securities”) if all the following conditions are met:

  1. they are admitted to circulation by at least one trading organizer authorized to admit them under applicable law;

  2. information on their prices or quotations is published in mass media, including electronic media, or can be provided by a trading organizer or another authorized person to any interested person for three years after the securities transaction date;

  3. a market quotation for them was calculated at least once during the three consecutive months preceding the date of the taxpayer's transaction in the securities, other than calculation of a market quotation upon the issuer's initial placement of the securities.

10. For purposes of this Chapter, a security's market quotation is:

for securities admitted to trading by a Russian trading organizer, including an exchange, the weighted-average price of the security in transactions conducted through that trading organizer during the trading day;

for securities admitted to trading by a foreign trading organizer, including an exchange, the security's closing price calculated by that trading organizer for transactions conducted through it during the trading day.

If transactions in the same security were conducted through two or more trading organizers, the taxpayer may independently select the market quotation formed by one of them.

If a trading organizer does not calculate a weighted-average price, the weighted-average price for purposes of this Chapter is one-half of the sum of the maximum and minimum prices of transactions conducted through that trading organizer during the trading day.

11. If a transaction in traded securities is conducted through a Russian or foreign trading organizer:

  1. the transaction date is the date of the trading session at which the relevant securities transaction was entered into;

  2. the actual price of disposition, acquisition, or other withdrawal of the securities is recognized for tax purposes unless subitem 3 of this paragraph provides otherwise; [As amended by Federal Law No. 325-FZ of September 29, 2019.]

  3. for transactions conducted on the basis of addressed orders and treated as controlled under Section V.1 of this Code, the price of disposition, acquisition, or other withdrawal of securities determined under paragraph 12(2) and (3) of this Article is recognized for tax purposes. [Subitem added by Federal Law No. 325-FZ of September 29, 2019.]

12. If a transaction in traded securities is conducted outside the organized securities market, without participation of a Russian or foreign trading organizer:

  1. the transaction date is the date of the agreement establishing all material terms for transfer of the security;

  2. unless this Article provides otherwise, the actual price of disposition, acquisition, or other withdrawal of the security is treated as its market price for tax purposes if either of the following conditions is met:

if more than one transaction in the security was registered on the transaction date, the actual transaction price is treated as its market price if, on that date, it falls within the range between the maximum and minimum prices–the price range–of transactions in that security registered by one or more trading organizers on that date;

if one transaction in the security was registered on the transaction date, the actual transaction price is treated as its market price if it equals the price of that one other transaction in the security on the date of the transaction whose market price is being determined;

  1. for purposes of subitem 2 of this paragraph:

the maximum and minimum transaction prices, or the price of one transaction, registered by a trading organizer are determined from transactions conducted on the basis of non-addressed orders;

if trading organizers have no information on a price range, or the price of one transaction, for the transaction date, the price range, or one-transaction price, used for purposes of this paragraph is taken from trading-organizer data for the nearest trading date preceding the relevant transaction date, provided that the securities were traded through a trading organizer at least once during the three consecutive months preceding the transaction date;

if transactions in the same security were conducted through two or more trading organizers on that date, the taxpayer may independently select the trading organizer whose price-range or one-transaction-price figures will be used to determine the price for tax purposes, unless this paragraph provides otherwise. If more than one transaction in the security was registered by some of those trading organizers and only one transaction was registered by others, the taxpayer may select only from the trading organizers that registered more than one transaction when choosing the price-range figures to be used for tax purposes.

13. Upon acquisition of traded emissive securities at placement, or upon the first offer of those securities to an unlimited class of persons after placement, including acquisition from a broker providing services for that offer, the actual acquisition price is treated as the market price and accepted for tax purposes.

14. If traded securities are disposed of below the minimum transaction price on the organized securities market, the minimum organized-market transaction price is used in determining the financial result.

If traded securities are acquired above the maximum transaction price on the organized securities market, the maximum organized-market transaction price is used in determining the financial result.

For purposes of this paragraph, if only one transaction is conducted on the organized securities market, its price is treated as both the maximum and minimum price.

15. For transactions in traded investment units of an open-end unit investment fund, including acquisition or redemption through the management company conducting trust management of the property constituting that fund, the actual transaction price is treated as the market price and accepted for tax purposes if it equals the calculated value of the investment unit determined under Russian Federation investment-fund legislation.

16. For securities not traded on the organized securities market, the actual transaction price is treated as the market price and accepted for tax purposes if it falls within the range between the maximum and minimum prices determined from the security's calculated price and the maximum permitted price deviation, unless this paragraph provides otherwise.

For purposes of this Article, the maximum permitted price deviation for securities not traded on the organized securities market is 20 percent above or below the security's calculated price.

If securities not traded on the organized securities market are disposed of below the minimum price determined from the calculated price and maximum permitted price deviation, that minimum price is used in determining the financial result for tax purposes.

If securities not traded on the organized securities market are acquired above the maximum price determined from the calculated price and maximum permitted price deviation, that maximum price is used in determining the financial result for tax purposes.

For purposes of this Chapter, the Central Bank of the Russian Federation, in coordination with the Ministry of Finance of the Russian Federation, establishes the procedure for determining the calculated price of securities not traded on the organized securities market.

17. For transactions in nontraded investment units of open-end unit investment funds, including acquisition or redemption through the management company conducting trust management of the property constituting the relevant open-end unit investment fund, the actual transaction price is accepted for tax purposes if it equals the calculated value of the investment unit determined under Russian Federation investment-fund legislation.

For transactions in nontraded investment units of closed-end and interval unit investment funds, including acquisition through the management company conducting trust management of the property constituting the relevant unit investment fund, the actual transaction price is accepted for tax purposes if it equals the calculated value of the investment unit determined under Russian Federation investment-fund legislation.

If, under Russian Federation investment-fund legislation, issuance, redemption, or exchange of investment units in restricted-circulation unit investment funds is conducted at a price other than the investment unit's calculated value, the actual transaction price is accepted for tax purposes if it equals the amount of funds for which one investment unit is issued, as determined under the unit investment fund's trust-management rules without regard to the permitted fluctuation limit.

18. The calculated price of securities not traded on the organized securities market is determined for tax purposes as of the date of the agreement establishing all material terms for transfer of the security.

The calculated price of nontraded investment units is determined for tax purposes as of the closest preceding date to the transaction date on which the calculated value of an investment unit is determined.

19. In determining the financial result from transactions in traded securities, including transactions not treated as controlled, a taxpayer may accept for tax purposes a calculated transaction price determined using the methods established by Chapter 14.3 of this Code and may disapply the rules in this Article for determining the price of a security for tax purposes if at least one of the following conditions is met:

  1. the purchaser of the securities, together with affiliated persons, becomes the owner of more than 5 percent of the relevant issue of securities;

  2. the number of securities exceeds 1 percent of the relevant issue;

  3. the price of the securities was established by decision of state authorities or local government bodies;

  4. the purchaser or seller of the securities is their issuer, including under an offer.

20. A taxpayer that is a shareholder and disposes of shares received upon an increase in the charter capital of a joint-stock company determines income as the difference between the disposition price and the amount originally paid for a share, adjusted for the change in the number of shares resulting from the increase in charter capital.

21. Income and expenses from transactions in traded securities are taken into account under the generally established procedure in the general tax base.

Unless this Article or Article 304 of this Code provides otherwise, income from transactions in traded securities for a reporting or tax period may not be reduced by expenses or losses from transactions in nontraded securities or by expenses or losses from transactions in nontraded derivative financial instruments. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Income and expenses from transactions in investment units of an additional fund received by a taxpayer when that fund was formed by separation of assets from a unit investment fund whose investment units were classified for purposes of this Chapter as securities traded on the organized securities market on the separation date, and from transactions in investment units of a unit investment fund whose type was changed to a closed-end unit investment fund under Federal Law No. 319-FZ of July 14, 2022, “On Amendments to Certain Legislative Acts of the Russian Federation,” where the taxpayer owned the investment units by right of ownership or another property right on the change date and they were classified for purposes of this Chapter as securities traded on the organized securities market on that date, are taken into account by the taxpayer under the established procedure in the general tax base. [Paragraph added by Federal Law No. 8-FZ of February 14, 2024.]

22. The tax base for transactions in nontraded securities and nontraded derivative financial instruments is determined in aggregate under the procedure established by Article 304 of this Code and separately from the general tax base, unless this Article or Article 304 provides otherwise. The tax treatment provided by this Chapter for income and expenses from transactions in shares of a nonpublic joint-stock company, including the special rules for determining income and expenses of the issuing taxpayer and income and expenses of a taxpayer acquiring those shares, also applies to income and expenses from transactions in digital financial assets certifying rights to participate in the capital of a nonpublic joint-stock company. [As amended by Federal Laws No. 242-FZ of July 3, 2016, and No. 324-FZ of July 14, 2022.]

Losses from transactions in nontraded securities and nontraded derivative financial instruments incurred in one or more preceding tax periods may reduce the tax base from transactions in those securities and derivative financial instruments determined for the reporting or tax period, subject to the limitation established by Article 283(2.1) of this Code. [Paragraph added by Federal Law No. 401-FZ of November 30, 2016.]

23. Unless this Chapter provides otherwise, upon disposition or other withdrawal of securities a taxpayer independently selects in its tax-accounting policy one of the following methods for charging the cost of the securities withdrawn to expenses:

  1. first-in, first-out (FIFO) cost;

  2. unit cost.

24. Losses determined under Article 274 of this Code, taking into account all income and expenses forming the general tax base, may be applied to reduce the tax base or profit from transactions in nontraded securities and nontraded derivative financial instruments. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

25. A loss in the form of the negative difference between the market price of property or property rights received and the costs actually incurred to acquire emissive securities–shares and bonds–whose issuing organization was liquidated, including through bankruptcy proceedings, is taken into account in full on the liquidation date in the relevant tax base according to the category of the securities. [As amended by Federal Law No. 424-FZ of November 27, 2018.]

That loss is increased by accrued interest or coupon income on those securities previously taken into account in determining the tax base under Articles 271 and 328 of this Code but not actually received by the taxpayer because the issuing organization was liquidated, provided no doubtful-debt reserve was formed for it, and is taken into account on the issuer's liquidation date in the tax base in which the relevant accrued interest or coupon income was included.

The loss-accounting rules upon liquidation of an organization established by this paragraph also apply to a loss incurred upon liquidation of:

the borrowing organization, where obligations under securities issued to finance a loan or credit terminate;

the organization that issued the underlying securities, where the terms of issue make performance of obligations under the securities, including redemption, dependent on performance of obligations under the underlying securities.

26. Professional securities market participants, trading organizers, exchanges, management companies, and clearing organizations performing the functions of a central counterparty determine the tax base for transactions in securities and derivative financial instruments under paragraph 21 of this Article, this paragraph, and Article 304 of this Code. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

For purposes of this Code, management companies are management companies operating under Federal Law No. 156-FZ of November 29, 2001, “On Investment Funds.”

For purposes of this Code, clearing organizations performing the functions of a central counterparty are clearing organizations operating under Federal Law No. 7-FZ of February 7, 2011, “On Clearing and Clearing Activities.”

For purposes of this Chapter, credit institutions holding the relevant professional-securities-market-participant license issued by the Central Bank of the Russian Federation are treated in the same manner as professional securities market participants.

Taxpayers specified in the first paragraph of this paragraph reduce the general tax base by losses from transactions in nontraded securities and nontraded derivative financial instruments. During a tax period, losses incurred by those taxpayers in a relevant reporting period of the current tax period may be carried forward only within the amount of profit they received. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

27. For purposes of this Chapter, accrued interest or coupon income is the portion of interest or coupon income payable under the terms of issue of a security, calculated in proportion to the number of calendar days from the security's issue date or the preceding coupon-payment date through the transfer date.

28. The tax base for transactions in mortgage notes is determined under Article 279(1) and (3) of this Code.

29. Article 280(12)(2) and (3) and paragraphs 14–17 and 19 of this Article, insofar as they determine prices of securities or investment units for tax purposes, apply exclusively to transactions treated as controlled under Section V.1 of this Code.

For transactions not treated as controlled under Section V.1 of this Code, the actual transaction price applies for tax purposes.

30. For bonds of Russian organizations whose terms of issue and circulation provide for interest income taxable at the rate specified in Article 284(4)(1) of this Code and whose transaction price during circulation includes a portion of accrued coupon income, accrued coupon income to which that rate applies is not taken into account in calculating the general tax base. [Paragraph added by Federal Law No. 242-FZ of July 3, 2016.]

[Article 280 as amended by Federal Law No. 420-FZ of December 28, 2013.]

Article 281. Special Rules for Determining the Tax Base for Transactions in State and Municipal Securities

Upon placement of government securities of the member states of the Union State, government securities of constituent entities of the Russian Federation, and municipal securities (collectively, “state and municipal securities”), interest income is the income declared or established by the issuer as an interest rate applied to the nominal value of those securities. For securities for which no interest rate is established, interest income is the difference between the nominal value and the initial-placement price, calculated as the weighted-average price on the date the securities issue is treated as placed under the established procedure. [Part added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 41-FZ of April 5, 2010.]

When transactions involving disposition or other withdrawal of securities are taxed, the price of emissive state and municipal securities is taken into account excluding interest or coupon income attributable to the taxpayer's holding period, payable under the terms of issue, and taxable at a rate different from the rate specified in Article 284(1) of this Code. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

Interest accrued while a state or municipal security is carried on the taxpayer's balance sheet is taxed under the procedure and conditions established by this Chapter. For state and municipal securities whose transaction price during circulation includes a portion of accrued coupon income, revenue is reduced by accrued coupon income attributable to the taxpayer's holding period.

Article 282. Special Rules for Determining the Tax Base for Repo Transactions in Securities

1. A repo transaction is an agreement satisfying the requirements imposed on repo agreements by the Federal Law “On the Securities Market.” The first and second legs of a repo are, respectively, the first and second legs of the repo agreement. The buyer and seller under the first leg of the repo are, respectively, the buyer and seller under the repo agreement. For purposes of this Article, obligations under the second leg must arise on condition that the first leg is performed.

If the terms of a repo transaction provide that, before the performance date for the second leg, the seller under the first leg has the right to transfer to the buyer under the first leg other securities in exchange for the securities transferred under the first leg or securities into which they were converted, and/or provide that the buyer under the first leg has the right to require the seller to make that transfer, the tax treatment established by this Article for the repo transaction does not change. [As amended by Federal Law No. 420-FZ of December 28, 2013.]

[Paragraph repealed by Federal Law No. 420-FZ of December 28, 2013.]

This Article also applies to repo transactions conducted for a taxpayer's account by commission agents, attorneys-in-fact, agents, or trust managers, including through a securities-market trading organizer or at exchange trading, under the relevant civil-law agreements. [As amended by Federal Law No. 420-FZ of December 28, 2013.]

For purposes of this Article, the performance dates for the first and second legs of a repo are the contractual deadlines for the parties to perform their obligations under the relevant leg. If the securities-delivery and payment obligations under the first or second leg are performed on different dates, the date of that leg is the later of the dates on which the payment and securities-delivery obligations are performed.

If the contractual performance date for the first or second leg of a repo falls on a weekend and/or nonworking public holiday under Russian Federation legislation, its performance date is the next working day. The actual disposition or acquisition price of the security applies to both legs, irrespective of the market or calculated value of the securities. That price for each leg is calculated taking into account accrued interest or coupon income as of the date that leg is actually performed.

The performance date for obligations under the second leg may be changed to either shorten or extend the repo term. A transaction whose second-leg performance date is determined as the time of demand is treated as a repo transaction if the repo agreement establishes a procedure for determining the price of the second leg and the second leg is performed within one year after the parties perform their obligations under the first leg.

For repo transactions conducted through a securities-market trading organizer or exchange, or performed through a clearing organization, any change to the performance date for the second leg made under the rules of that trading organizer, exchange, or clearing organization is treated for purposes of this Article as a change to the repo term. [As amended by Federal Law No. 420-FZ of December 28, 2013.]

For purposes of this Article, the repo rate is determined when the repo transaction is entered into and may be fixed or calculated. The repo rate must permit determination of interest as of the end of a reporting or tax period and may be changed by agreement of the parties to the repo agreement.

If, as of the performance date for the second leg, the obligation to dispose of or acquire securities under that leg has not been performed in full or in part (“improper performance of the second leg” for purposes of this Chapter), but the parties settle with each other under the procedure provided by the first paragraph of paragraph 6 of this Article–the procedure for settling mutual claims–the tax base for the repo transaction is determined under paragraph 6. [As amended by Federal Law No. 420-FZ of December 28, 2013.]

In other cases of improper performance of the second leg, the repo transaction is reclassified for purposes of determining the tax base under paragraph 1.1 of this Article. [As amended by Federal Law No. 420-FZ of December 28, 2013.]

For purposes of this Article, the following are not treated as improper performance of the second leg: [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

performance of the second-leg obligations within ten days after the performance date agreed by the parties; [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

performance or termination of obligations through setoff of counterclaims in the following cases: [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

where the claims arise from agreements entered into under a master agreement or single agreement conforming to model contractual terms approved under the Federal Law “On the Securities Market,” and the counterclaims are set off to determine the net obligation; [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

where the claims arise from agreements entered into under organized-trading rules and/or clearing rules, and the counterclaims are set off to determine the net obligation. [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

The buyer under the first leg recognizes expenses to acquire securities not transferred under the second leg under Article 272(7)(7) of this Code: on the second-leg performance date if the repo agreement does not provide a procedure for settling mutual claims; on the final day of the period provided by the agreement for the parties to conduct that procedure if it was not properly conducted; or on the date the repo transaction is terminated early by agreement of the parties. The expenses are determined from the market prices in effect on the date ownership of the securities passed under the first leg or, if other securities were transferred to the buyer under the first leg in exchange for the securities transferred under that leg or securities into which they were converted, on the date those other securities were transferred to that buyer.

No financial result is determined for tax purposes under Article 280 of this Code upon disposition of securities under the first and second legs of a repo. Expenses to acquire securities established in tax accounting before the performance date for the first leg are taken into account upon disposition or withdrawal of the securities under Articles 280, 302, and 303 of this Code. The taxpayer independently establishes in its tax-accounting policy the procedure for accounting for securities withdrawn and returned under a repo transaction.

If obligations under the first and/or second legs are performed or terminated through setoff of countervailing homogeneous claims, other than setoff of homogeneous claims under the first and second legs of the same repo transaction, the tax treatment established by this Article does not change. Claims are homogeneous if they require transfer of securities having the same scope of rights and issued by the same issuer, of the same kind and category or type, or of the same unit investment fund in the case of investment units, or if they require payment of funds in the same currency.

If, between the performance dates for the first and second legs, securities that are the subject of the repo transaction are converted, including through a split, consolidation, or change in nominal value; the individual number or code of an additional issue is canceled; or the individual state registration number of the issue, individual number or code of an additional issue, or individual identification number of the securities is changed, those actions do not change the tax treatment of the repo transaction.

[Paragraph 1 as amended by Federal Law No. 281-FZ of November 25, 2009.]

1.1. A taxpayer independently reclassifies a repo transaction for purposes of determining the tax base in the following cases:

  1. failure to satisfy the requirements imposed on repo agreements by the Federal Law “On the Securities Market” and/or the requirements imposed on a repo transaction by this Article;

  2. termination of the repo transaction;

  3. improper performance of the second leg, other than the case provided by the tenth paragraph of paragraph 1 of this Article.

[Paragraph 1.1 added by Federal Law No. 420-FZ of December 28, 2013.]

1.2. A repo transaction is reclassified for purposes of determining the tax base on the earliest date on which a condition forming grounds for reclassification under this paragraph occurs.

Upon reclassification of a repo transaction for purposes of determining the tax base, the parties must:

take expenses to acquire and income from disposition of securities under the first and second legs into account in determining the relevant tax base, subject to Article 280 of this Code;

reverse income and expenses from the repo transaction previously taken into account under this Article.

As a result of reclassification, in the reporting period in which it occurs the taxpayer reverses income and expenses previously recognized in determining the tax base for the repo transaction under this Article and recognizes disposition or acquisition of the relevant securities subject to Article 280 of this Code. The market or calculated price for determining the tax base for securities transactions under Article 280 is determined as of the date ownership of the securities passed under the first leg or, if other securities were transferred to the buyer under the first leg in exchange for the securities transferred under that leg or securities into which they were converted, as of the date those other securities were transferred to the buyer.

[Paragraph 1.2 added by Federal Law No. 420-FZ of December 28, 2013.]

2. Under a repo transaction, payments on securities to which the buyer under the first leg becomes entitled between the performance dates for the first and second legs may reduce the funds payable by the seller under the first leg upon its subsequent acquisition of the securities under the second leg or may be remitted by the buyer under the first leg to the seller under the first leg in accordance with the repo agreement. In those cases, the payments are not treated as income of the buyer under the first leg and are included in income of the seller under the first leg under the procedure established by this Chapter.

Interest or coupon income on securities that are the subject of a repo transaction is taken into account in determining the tax base of the seller under the first leg under Articles 271, 273, and 328 of this Code and, subject to the first paragraph of this paragraph, is not taken into account in determining the buyer's tax base for interest or coupon income on those securities.

Income determined under this paragraph is taxed at the rates established by Article 284 of this Code. Unless this Article provides otherwise, the applicable rate depends on the type of security or debt obligation. [As amended by Federal Law No. 420-FZ of December 28, 2013.]

[Paragraph repealed by Federal Law No. 306-FZ of November 2, 2013.]

If a repo transaction is entered into between a foreign organization as seller under the first leg and a Russian organization as buyer under the first leg, and dividends are paid during the period between the performance dates for the two legs on shares, or depositary receipts carrying a right to receive dividends, that are the subject of the repo transaction–or a list of persons entitled to receive dividends is drawn up–the Russian organization is treated as the tax agent for dividend income on which the tax agent at the dividend-payment source did not withhold tax or withheld less than the tax calculated on the dividend income for that foreign organization. [As amended by Federal Law No. 420-FZ of December 28, 2013.]

If the buyer under the first leg is the Central Bank of the Russian Federation or a management company of a unit investment fund acting in the fund's interests, the obligation to pay tax on dividends rests with the seller under the first leg, which is treated under this paragraph as the recipient of that income, except where tax was withheld by a tax agent. [As amended by Federal Law No. 306-FZ of November 2, 2013.]

[Paragraph repealed by Federal Law No. 420-FZ of December 28, 2013.]

This paragraph does not apply to the seller under the first leg if it received the securities sold under another repo transaction or a securities-loan transaction.

[Paragraph 2 as amended by Federal Law No. 281-FZ of November 25, 2009.]

3. For purposes of this Code, the difference, for the seller under the first leg, between the acquisition price under the second leg and the disposition price under the first leg is treated as:

  1. an interest expense on borrowed funds, included in expenses under Articles 265, 269, and 272 of this Code, if the difference is positive;

  2. interest income on a loan extended in securities, included in income under Articles 250 and 271 of this Code, or Article 290 for banks, if the difference is negative.

4. For purposes of this Code, the difference, for the buyer under the first leg, between the disposition price under the second leg and the acquisition price under the first leg is treated as:

  1. interest income on funds placed, included in income under Articles 250 and 271 of this Code, or Article 290 for banks, if the difference is positive. Such income received by a foreign organization and not connected with its business activities in the Russian Federation is treated as income of the foreign organization from sources in the Russian Federation and is subject, on the second-leg performance date, to tax withheld at the income-payment source under Article 309(1)(3) of this Code; [As amended by Federal Law No. 281-FZ of November 25, 2009.]

  2. an interest expense on a loan received in securities, included in expenses under Articles 265, 269, and 272 of this Code, if the difference is negative.

5. For purposes of this Article, income and expenses from a repo transaction are recognized on the date the parties' obligations under the second leg are performed or terminated, subject to paragraphs 3 and 4 of this Article.

Expenses connected with entering into and performing repo transactions are non-sales expenses and are taken into account under Articles 265, 272, and 273 of this Code. [Paragraph added by Federal Law No. 281-FZ of November 25, 2009.]

6. If the second leg is improperly performed but the parties' obligations terminate within 30 days after the agreed performance date for the second leg under a procedure provided by agreement of the parties and conforming to the Federal Law “On the Securities Market,” the tax base for the repo transaction is determined as follows:

the seller under the first leg recognizes for tax purposes performance of the second leg and, at the same time, disposition of the securities not repurchased under the second leg, at the price established by the repo agreement or another agreement of the parties for termination of obligations under the repo transaction, subject to the requirements in Article 280 of this Code for determining the market price of securities for tax purposes, as of the contractual performance date for the second leg or the date the securities are purchased and sold in settling the parties' mutual obligations. Income and expenses from disposition of the securities are recognized for tax purposes subject to Article 280;

the buyer under the first leg recognizes for tax purposes performance of the second leg and, at the same time, acquisition of the securities not sold under the second leg, at the price established by the repo agreement or another agreement of the parties for termination of obligations under the repo transaction, subject to the requirements in Article 280 for determining the market price of securities for tax purposes, as of the contractual performance date for the second leg or the date the securities are purchased and sold in settling the parties' mutual obligations.

Funds transferred as residual obligations resulting from mutual settlement of the parties' obligations under a procedure provided by agreement of the parties and conforming to the Federal Law “On the Securities Market” are not treated as income or expenses of the seller or buyer under the first leg.

Paragraph 6.1 of this Article establishes special rules for determining the tax base upon improper performance or nonperformance of the second leg where the subject of the repo agreement is clearing participation certificates. [Paragraph added by Federal Law No. 326-FZ of November 28, 2015.]

[Paragraph 6 as amended by Federal Law No. 420-FZ of December 28, 2013.]

6.1. When mutual claims are settled because of improper performance or nonperformance of the second leg and the subject of the repo agreement is clearing participation certificates, the procedure for determining the tax base established by paragraph 1 of this Article applies subject to the following special rules:

  1. the market value of the clearing participation certificates that are the subject of the repo agreement is determined from their nominal value established by the clearing organization that issued them under Federal Law No. 7-FZ of February 7, 2011, “On Clearing and Clearing Activities”;

  2. in determining income or loss from disposition of clearing participation certificates not repurchased under the second leg, expenses of the seller under the first leg are treated as equal to the certificates' nominal value established by the clearing organization that issued them under Federal Law No. 7-FZ of February 7, 2011, “On Clearing and Clearing Activities.”

[Paragraph 6.1 added by Federal Law No. 326-FZ of November 28, 2015.]

7. If, between the performance dates for the first and second legs, the buyer under the first leg becomes obligated to transfer to the seller under the first leg payments on the securities that are the subject of the repo transaction–coupon payments or partial redemption of nominal value–and the repo agreement provides that, instead of making those payments, the seller's obligation to pay funds upon subsequent acquisition of the securities under the second leg, meaning the second-leg disposition or acquisition price, is reduced by the relevant payments, the amounts payable are included in the second-leg price when calculating income and expenses under paragraphs 3 and 4 of this Article.

If those payments are not taken into account under the repo agreement in determining second-leg obligations, they are not included in the second-leg disposition or acquisition price when calculating income and expenses under paragraphs 3 and 4.

[Paragraph 7 as amended by Federal Law No. 281-FZ of November 25, 2009.]

8. If a repo agreement provides for settlements between the parties between the performance dates for the first and second legs–transfer of funds and/or securities–because the price of the securities that are the subject of the repo changes or in other cases provided by the agreement, and provides that the seller's obligation to pay funds upon subsequent acquisition of the securities under the second leg is reduced by the transfers made in those settlements, the amounts transferred are included in the second-leg disposition or acquisition price when calculating income and expenses under paragraphs 3 and 4 of this Article.

If receipt or transfer of those funds and/or securities is not taken into account in determining second-leg obligations, the amounts transferred are not included in the second-leg disposition or acquisition price when calculating income and expenses under paragraphs 3 and 4.

[Paragraph 8 as amended by Federal Law No. 281-FZ of November 25, 2009.]

9. For purposes of this Article, opening a short position in a security (a “short position” for purposes of this Article) means disposing of or otherwise withdrawing a security while the taxpayer is obligated to return a security received under the first leg of a repo or received under paragraph 8 of this Article where that receipt is not taken into account in determining obligations under the second leg, under a security-payment agreement, or under a loan agreement. A short position is opened only if the taxpayer has no securities of the same issue or additional issue, or investment units of the same unit investment fund, for which an acquisition cost has been established in tax accounting under Article 280 of this Code but not yet recognized as an expense. [As amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 96-FZ of April 16, 2022.]

The following do not constitute opening a short position:

disposition of a security under the first or second leg of a repo;

transfer of a security to a borrower, or return to the lender, under a securities-loan agreement;

transfer of a security under a security-payment agreement; [Paragraph added by Federal Law No. 96-FZ of April 16, 2022.]

transfer of a security on a returnable basis under the terms specified in paragraph 8 of this Article;

conversion of securities that are the subject of a repo transaction, including through a split, consolidation, or change in nominal value; cancellation of the individual number or code of an additional issue; or change of the individual state registration number of the issue, individual number or code of an additional issue, or individual identification number of the securities;

redemption of a depositary receipt upon receipt of the represented securities;

another withdrawal of a security where the income is not included in the tax base.

A short position is opened in a quantity of securities not exceeding the quantity the taxpayer received under the first leg of a repo; under paragraph 8 of this Article where the receipt is not taken into account in determining second-leg obligations; and/or as borrower under security-payment agreements and/or loan agreements. [As amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 96-FZ of April 16, 2022.]

The opening date of a short position is the date ownership of the securities passes from the seller opening the short position to the purchaser in the transaction disposing of or otherwise withdrawing the security.

A short position is closed by acquiring securities of the same issue or additional issue, or investment units of the same unit investment fund, for which the short position was opened, including acquisition of ownership on another ground but excluding acquisition under a repo transaction, loan agreement, security-payment agreement, or on a returnable basis under paragraph 8 of this Article. [As amended by Federal Law No. 96-FZ of April 16, 2022.]

If transactions acquiring and disposing of or otherwise withdrawing securities are conducted on the same day, the short position is closed at the end of that day only if the quantity of securities acquired exceeds the quantity disposed of. A taxpayer may provide in its tax-accounting policy for a short position to be closed during the day according to the sequence of acquisition and disposition or withdrawal transactions.

The closing date of a short position is the date ownership of the securities whose receipt results in closure under this paragraph passes to the taxpayer.

[Paragraph repealed by Federal Law No. 420-FZ of December 28, 2013.]

A taxpayer independently establishes in its tax-accounting policy the sequence for closing short positions in securities of the same issue or additional issue, or investment units of the same unit investment fund, using one of the following methods:

the short position opened first is closed first;

the taxpayer closes a short position at the cost of the securities for a specifically identified open short position.

The taxpayer's income and expenses upon disposition, acquisition, or other withdrawal of a security when opening or closing a short position are determined under Articles 280, 302, 303, 305, 326, and 329 of this Code, insofar as they concern income from delivery of an underlying asset and expenses in the form of the cost of an underlying asset, subject to the special rules in this Article for interest or coupon income, and are taken into account in determining the tax base on the date the short position in that security is closed.

If a short position is opened in securities on which interest or coupon income accrues, the taxpayer that opened the position accrues an interest expense equal to the difference between accrued interest or coupon income on the closing date, including interest or coupon income paid by the issuer between the opening and closing dates, and accrued interest or coupon income on the opening date. Interest or coupon income accrues during the period the short position is open, and the accumulated expense is recognized on the closing date or on the last day of the reporting or tax period if the position was not closed during that period. If interest or coupon income is taxed at a rate provided by Article 284(4) of this Code, those accrued amounts reduce the interest or coupon income taxable at the relevant rate.

If, between the opening and closing dates, the taxpayer becomes obligated under Article 51.3 of the Federal Law “On the Securities Market” or under a securities-loan agreement to compensate amounts of partial redemption of the security's nominal value or dividends, the cost of acquiring the security upon closure of the short position includes amounts paid, payable, or applied to reduce funds payable by the seller under the first leg upon subsequent acquisition of securities under the second leg, to the seller under the first leg or the lender under the securities-loan agreement, within the amount of partial redemption of nominal value under the terms of issue or the amount of dividends. [As amended by Federal Law No. 420-FZ of December 28, 2013.]

For tax purposes, analytical records of short positions are maintained separately for each open short position.

[Paragraph 9 as amended by Federal Law No. 281-FZ of November 25, 2009.]

10. [Paragraph repealed by Federal Law No. 281-FZ of November 25, 2009.]

[Article as amended by Federal Law No. 58-FZ of June 6, 2005.]

Article 282.1. Special Tax Rules for Securities-Loan Transactions and Securities Transactions under a Security Payment

[Heading as amended by Federal Law No. 96-FZ of April 16, 2022.]

1. Securities are transferred on loan under a loan agreement entered into in accordance with Russian Federation law or the law of foreign states and satisfying the conditions established by this paragraph (also a “loan agreement” for purposes of this Article).

This Article applies to a taxpayer's securities-loan transactions conducted for its account by commission agents, attorneys-in-fact, agents, or trust managers under the relevant civil-law agreements.

For purposes of this Chapter, a loan agreement under which a loan is extended or received in securities must provide for payment of interest in money.

The interest rate or the procedure for determining it is established by the terms of the loan agreement. Unless this paragraph provides otherwise, for purposes of determining interest under the loan agreement the value of the securities transferred is their market price on the agreement date or, if no market price is available, their calculated price. The market and calculated prices are determined under Article 280 of this Code. [As amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 326-FZ of November 28, 2015.]

Where federal loan bonds contributed by the Russian Federation to the property of an organization that performs, under federal law, functions relating to compulsory insurance of individuals’ deposits in banks of the Russian Federation are transferred or received under subordinated loans to banks in implementing measures to maintain stability of the banking system and protect the lawful interests of bank depositors and creditors under Articles 3 and 3.1 of Federal Law No. 451-FZ of December 29, 2014, “On Amendments to Article 11 of the Federal Law ‘On Insurance of Individuals’ Deposits in Banks of the Russian Federation’ and Article 46 of the Federal Law ‘On the Central Bank of the Russian Federation (Bank of Russia),’” the value of the securities transferred under the loan agreement is their nominal value for purposes of determining interest. [Paragraph added by Federal Law No. 326-FZ of November 28, 2015.]

Where provided by a loan agreement, the value of securities transferred by a commission agent, attorney-in-fact, or agent to a client under the agreement may also be determined under the Central Bank of the Russian Federation's rules for valuing client collateral for loans extended. The securities are valued on the basis of their latest price calculated under those rules on the trading day determined under the exchange's documents. [As amended by Federal Laws No. 251-FZ of July 23, 2013, and No. 420-FZ of December 28, 2013.]

The loan begins on the date ownership of the securities passes when the lender transfers them to the borrower and ends on the date ownership passes when the borrower transfers them to the lender.

For purposes of this Chapter, the term of a loan agreement under which a loan is extended or received in securities may not exceed one year. This limitation does not apply to transfer or receipt, under subordinated loans to banks in implementing measures to maintain stability of the banking system and protect the lawful interests of bank depositors and creditors under Articles 3 and 3.1 of Federal Law No. 451-FZ of December 29, 2014, “On Amendments to Article 11 of the Federal Law ‘On Insurance of Individuals’ Deposits in Banks of the Russian Federation’ and Article 46 of the Federal Law ‘On the Central Bank of the Russian Federation (Bank of Russia),’” of federal loan bonds contributed by the Russian Federation to the property of an organization that performs, under federal law, functions relating to compulsory insurance of individuals’ deposits in banks of the Russian Federation. [As amended by Federal Laws No. 326-FZ of November 28, 2015, and No. 396-FZ of December 29, 2015.]

2. If a loan agreement does not establish a deadline for return of the securities or makes them returnable on demand–an open-date loan agreement–and the borrower does not return them to the lender within one year after the loan begins, the following are recognized for tax purposes upon expiry of that year:

for the lender, income from disposition of the securities transferred under the loan agreement, calculated from their market or calculated price determined under Article 280 of this Code as of the loan's beginning date. The lender's expenses are determined under Article 280; [As amended by Federal Law No. 420-FZ of December 28, 2013.]

for the borrower, non-sales income calculated from the securities' market or calculated price determined under Article 280 as of the loan's beginning date. Upon subsequent disposition of the borrowed securities, their acquisition cost is treated as equal to the income included in the tax base under Article 250 of this Code.

This paragraph also applies:

if a return deadline was established but the borrower did not return the securities to the lender within one year after the loan began, other than transfer or receipt of the federal loan bonds described above under subordinated loans to banks in implementing measures under Articles 3 and 3.1 of Federal Law No. 451-FZ of December 29, 2014, “On Amendments to Article 11 of the Federal Law ‘On Insurance of Individuals’ Deposits in Banks of the Russian Federation’ and Article 46 of the Federal Law ‘On the Central Bank of the Russian Federation (Bank of Russia)’”; [As amended by Federal Laws No. 326-FZ of November 28, 2015, and No. 396-FZ of December 29, 2015.]

if the obligation to return the securities terminated through payment of funds to the lender or transfer of property other than securities.

3. If obligations to return securities under a securities-loan transaction are not performed or are not performed in full, the tax treatment established by Article 282(1) of this Code for a repo transaction whose second leg was improperly performed and for which no procedure for settling mutual claims was conducted applies.

This paragraph does not apply when a bank's obligations under subordinated-loan or subordinated-bond-loan agreements terminate on grounds provided by Article 25.1 of the Federal Law “On Banks and Banking Activities” while measures to prevent the bank's bankruptcy are implemented with participation of the Central Bank of the Russian Federation or the State Corporation Deposit Insurance Agency. [Paragraph added by Federal Law No. 105-FZ of April 23, 2018.]

4. When securities are transferred on loan and returned from the loan, the lender does not determine a financial result for tax purposes under Article 280 of this Code, except as this Article provides. The lender takes the acquisition cost of the securities transferred under the loan agreement into account upon subsequent disposition or withdrawal after the loan is returned, subject to Article 280.

5. Payments on securities to which an entitlement arises during the loan-agreement term are not treated as income of the borrower and are included in income of the lender.

Interest or coupon income is taken into account in calculating the lender's tax base under Articles 250, 271, 273, and 328 of this Code and is not taken into account in determining the borrower's tax base for interest or coupon income on the borrowed securities.

Income determined under this paragraph is taxed at the rates established by Article 284 of this Code, depending on the type of security or debt obligation.

This paragraph does not apply to the lender if it received the securities under another loan agreement and/or under the first leg of a repo.

6. If a loan agreement is entered into between a foreign organization as lender and a Russian organization as borrower, and during its term interest or discount income is paid on the borrowed securities or dividends are paid on borrowed shares or depositary receipts carrying a right to receive dividends, the Russian organization is treated as the tax agent for dividend or interest or discount income on which the tax agent at the payment source did not withhold tax or withheld less than the tax calculated for the foreign organization.

7. Interest receivable by the lender under a loan agreement is non-sales income of the lender taken into account under Articles 250, 271, and 290 of this Code.

Interest payable by the borrower under a loan agreement is a non-sales expense taken into account in determining the tax base subject to Articles 265, 269, and 272 of this Code.

Where banks receive, under subordinated loan agreements in implementing measures to maintain stability of the banking system and protect the lawful interests of bank depositors and creditors under Articles 3 and 3.1 of Federal Law No. 451-FZ of December 29, 2014, “On Amendments to Article 11 of the Federal Law ‘On Insurance of Individuals’ Deposits in Banks of the Russian Federation’ and Article 46 of the Federal Law ‘On the Central Bank of the Russian Federation (Bank of Russia),’” federal loan bonds contributed by the Russian Federation to the property of an organization that performs, under federal law, functions relating to compulsory insurance of individuals’ deposits in banks of the Russian Federation, the borrower's interest payable under the loan agreement is included in non-sales expenses under this paragraph in an amount reduced by coupon income on those bonds that is not treated as borrower income under paragraph 5 of this Article. [Paragraph added by Federal Law No. 326-FZ of November 28, 2015.]

8. Upon disposition or withdrawal of securities received under a loan agreement, Article 282(9) of this Code applies.

9. If, between the beginning and end dates of a loan, borrowed securities are converted, including through a split, consolidation, or change in nominal value; the individual number or code of an additional issue is canceled; or the individual state registration number of the issue, individual number or code of an additional issue, or individual identification number of the securities is changed, those actions do not change the tax treatment established by this Article.

10. Taxpayers maintain separate tax records for securities transferred or received under securities loans. Analytical records are maintained for each loan extended or received.

11. A borrower's or lender's obligations or claims to return a securities loan whose subject is securities denominated in foreign currency are not revalued because of changes in official foreign-currency rates against the Russian ruble established by the Central Bank of the Russian Federation.

12. The rules provided by paragraphs 4, 5, 9, 10, and 11 of this Article for loan agreements apply to securities transactions under a security payment.

If a security-payment agreement was not entered into on terms established by a master agreement or single agreement, the rules provided by paragraph 2 of this Article for loan agreements also apply to the transactions specified in the first paragraph of this paragraph.

[Paragraph 12 added by Federal Law No. 96-FZ of April 16, 2022.]

13. Unless this Article provides otherwise, income and expenses from securities under a security payment are determined under Article 280 of this Code on the date obligations to return the securities terminate through setoff of counterclaims arising from agreements whose performance is secured by the relevant security payment, including when determining the net obligation. [Paragraph added by Federal Law No. 96-FZ of April 16, 2022.]

[Article 282.1 added by Federal Law No. 281-FZ of November 25, 2009.]

Article 282.2. Special Rules for Determining the Tax Base for Transactions in Digital Financial Assets and/or Digital Rights Simultaneously Comprising Digital Financial Assets and Utility Digital Rights

1. The tax base for transactions in digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights is determined in aggregate with transactions in nontraded securities and nontraded derivative financial instruments under this Article and Article 304 of this Code, and separately from the general tax base unless this Article provides otherwise.

2. A taxpayer's income and expenses from transactions in digital rights simultaneously comprising digital financial assets and utility digital rights, where those digital rights are redeemed under the issuance decision by transferring goods, exclusive rights to intellectual-activity results and/or rights to use intellectual-activity results, performing work, or providing services, are taken into account in the general tax base. This paragraph applies to the person that issued the digital rights simultaneously comprising digital financial assets and utility digital rights.

3. If a taxpayer acquires traded securities in order to reduce or offset, in full or in part, adverse consequences for the taxpayer resulting from an increase in obligations under digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights issued by the taxpayer, income and expenses connected with transactions in those traded securities are taken into account in determining the tax base under paragraph 1 of this Article.

To substantiate classification of the transactions specified in the first paragraph of this paragraph as transactions conducted to reduce or offset, in full or in part, adverse consequences resulting from an increase in obligations under digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights issued by the taxpayer, the taxpayer prepares, on the date the transaction is entered into, or the first transaction date where more than one is entered into, a certificate confirming that, according to the taxpayer's forecasts, the transaction or aggregate transactions permit those adverse consequences to be reduced in full or in part.

Article 326 of this Code applies to that certificate insofar as it establishes requirements for a certificate prepared by a taxpayer in connection with hedging transactions.

4. If a taxpayer issues or acquires digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights in order to reduce or offset, in full or in part, adverse consequences resulting from a loss, profit not received, reduced revenue, reduced market value of property including property rights or claims, or increased taxpayer obligations because of a change in the price, interest rate, exchange rate including a foreign-currency rate against the currency of the Russian Federation, or another measure or aggregate measures of a hedged item as defined in the second paragraph of Article 301(5) of this Code, the transactions are treated as hedging transactions if their classification as such is substantiated under Articles 301 and 326 of this Code. Income and expenses from those transactions are then taken into account in determining the tax base that, under Article 274 of this Code, includes income and expenses connected with the hedged item or items.

5. If an issuance decision for a digital financial asset provides for payment of income equal to dividends received by the issuer, the amount of tax calculated on that income by a taxpayer that is a Russian organization is reduced by an amount equal to the product of that income and the tax rate applied to the dividend income when received by the issuer of the digital financial asset.

6. Digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights are not currently revalued for tax purposes.

7. In determining the tax base for transactions in digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights, income and expenses from all transactions in those assets and/or rights during the reporting or tax period are taken into account.

Upon disposition or redemption of digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights by taxpayers that hold them, the tax base is determined under Article 268(1)(2.1) of this Code and is included in the tax base formed under paragraph 1 of this Article, except in the case provided by the third paragraph of this paragraph.

For purposes of this Chapter, no profit or loss arises for a taxpayer that is the final holder of digital financial assets and/or digital rights simultaneously comprising digital financial assets and utility digital rights when they are redeemed by transfer of goods, including emissive securities; exclusive rights to intellectual-activity results and/or rights to use intellectual-activity results; performance of work; or provision of services. The cost of goods, work, services, exclusive rights, and/or use rights received by the taxpayer is determined from the acquisition price of the digital financial assets and/or digital rights redeemed in exchange for them and value-added tax paid when those digital rights were acquired. The taxpayer includes the income provided by item 27 of the second paragraph of Article 250 of this Code in the general tax base.

[Article 282.2 added by Federal Law No. 324-FZ of July 14, 2022.]

Article 282.3. Special Rules for Determining the Tax Base for Digital-Currency Transactions

1. The tax base for digital-currency transactions is determined under this Article and separately from the general tax base unless this Article provides otherwise.

2. Income in the form of digital currency obtained through digital-currency mining is determined from the digital currency's market quotation on the income-recognition date.

For purposes of this Code, a digital currency's market quotation is the closing price calculated by a foreign trading organizer, including an exchange, for transactions conducted through it during the trading day. A person may qualify as a foreign trading organizer, including an exchange, if its transaction volume in digital currency exceeds 100 billion rubles for the relevant trading day and information on digital-currency market quotations is posted on its official website on the Internet for the three years preceding the date of the digital-currency transactions.

If transactions in the same digital currency were conducted through two or more foreign trading organizers, including exchanges, the taxpayer may independently select the market quotation formed by one of them.

If transactions in the same digital currency were conducted at prices in different currencies and/or in foreign digital rights whose exchange rate is pegged to a foreign currency (the “trading pairs”), the taxpayer may independently select the trading pair whose closing price will be treated as the digital currency's market quotation.

A digital-currency closing price expressed in foreign currency is translated into rubles at the official Central Bank of the Russian Federation rate in effect on the income-recognition date.

A digital-currency closing price expressed in foreign digital rights whose exchange rate is pegged to a foreign currency is translated into rubles at the official Central Bank rate in effect on the income-recognition date.

3. Income or revenue from disposition of digital currency is determined from its actual disposition price, but not below its market quotation reduced by 20 percent.

Upon acquisition of digital currency, its cost is determined from the acquisition price, but not above its market quotation increased by 20 percent.

The cost of digital currency obtained through digital-currency mining equals the income determined under paragraph 2 of this Article.

4. Upon disposition or transfer without consideration of digital currency, a taxpayer determines the tax base as income or revenue from its disposition less its cost and the expenses of disposition.

Upon transfer without consideration, disposition income is determined from the digital currency's market quotation on the transfer date, subject to paragraph 2 of this Article.

Upon disposition or other withdrawal of digital currency, a taxpayer independently selects in its tax-accounting policy one of the following methods for charging the cost of the digital currency withdrawn to expenses:

first-in, first-out (FIFO) cost;

unit cost.

5. Irrespective of their composition, a taxpayer's expenses connected with digital-currency mining are treated as indirect expenses.

6. Digital currency is not currently revalued for tax purposes.

7. Losses from digital-currency transactions in prior tax periods may reduce the tax base for digital-currency transactions calculated separately from the general tax base for the current tax or reporting period, subject to the limitation established by Article 283(2.1) of this Code.

8. Income and expenses from digital-currency transactions, other than income and expenses connected with digital-currency mining, under an experimental legal regime for digital innovations that provides for use of digital currency as a means of payment under foreign-trade agreements or contracts and is established under Article 1.1 of Federal Law No. 259-FZ of July 31, 2020, “On Digital Financial Assets, Digital Currency, and Amendments to Certain Legislative Acts of the Russian Federation,” are taken into account in the general tax base.

[Article 282.3 added by Federal Law No. 418-FZ of November 29, 2024.]

Article 283. Carry-Forward of Losses

1. Taxpayers that incurred one or more losses calculated under this Chapter in one or more preceding tax periods may reduce the tax base for the current reporting or tax period by all or part of those losses, meaning carry the losses forward. The tax base for the current reporting or tax period is determined subject to the special rules in this Article and Articles 264.1, 268.1, 274, 275.1, 275.2, 278.1, 278.2, 280, and 304 of this Code. [As amended by Federal Laws No. 268-FZ of September 30, 2013, No. 420-FZ of December 28, 2013, No. 366-FZ of November 24, 2014, and No. 376-FZ of November 24, 2014.]

This paragraph does not apply to losses from activities whose profit is taxable at a 0 percent rate under this Code. It also does not apply to losses from disposition or other withdrawal of shares or participatory interests in charter capital, bonds of Russian organizations, or investment units specified in Articles 284.2 and 284.2.1 of this Code. [As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 259-FZ of August 8, 2024.]

This paragraph also does not apply to losses from participation in an investment partnership incurred in the tax period in which the taxpayer joined an investment-partnership agreement previously entered into by other parties, including through assignment of rights and obligations under the agreement by another person.

[Paragraph 1 as amended by Federal Law No. 336-FZ of November 28, 2011.]

1.1. Losses from a taxpayer's transactions within an investment partnership are carried forward subject to Article 278.2(4) of this Code. [Paragraph added by Federal Law No. 336-FZ of November 28, 2011.]

2. A taxpayer may carry losses incurred in preceding tax periods into the current reporting or tax period, subject to the limitation in paragraph 2.1 of this Article.

A loss not carried into the immediately following year may be carried in full or in part into subsequent years under an analogous procedure.

[Paragraph 2 as amended by Federal Law No. 401-FZ of November 30, 2016.]

2.1. In reporting and tax periods from January 1, 2017, through December 31, 2030, the tax base for the current reporting or tax period calculated under Article 274 of this Code, other than a tax base to which reduced tax rates below the rates specified in the second and third paragraphs of Article 284(1) apply, may not be reduced by losses from preceding tax periods by more than 50 percent. [Paragraph added by Federal Law No. 401-FZ of November 30, 2016; as amended by Federal Laws No. 269-FZ of August 2, 2019, No. 325-FZ of September 29, 2019, No. 305-FZ of July 2, 2021, No. 389-FZ of July 31, 2023, No. 259-FZ of August 8, 2024, and No. 425-FZ of November 28, 2025.]

3. If a taxpayer incurred losses in more than one tax period, they are carried forward in the order in which they were incurred.

4. A taxpayer must retain documents substantiating the amount of a loss throughout the period during which it reduces the current tax period's tax base by losses previously incurred.

5. If a taxpayer terminates activities because of reorganization, its successor may reduce the tax base by losses incurred by the organizations being reorganized before the reorganization, under the procedure and conditions provided by this Article. This paragraph does not apply if tax-control measures establish that the principal purpose of the reorganization is to reduce the successor taxpayer's tax base by those losses. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

6. If a consolidated group of taxpayers incurred one or more losses in preceding tax periods, the responsible member of the group may reduce the consolidated tax base for the current tax period by all or part of the losses under the procedure provided by this Article. [As amended by Federal Law No. 401-FZ of November 30, 2016.]

After an organization that was a member of a consolidated group of taxpayers leaves the group or the group terminates, the organization:

  1. may not reduce the tax base for the current tax period by all or part of a loss incurred by the group while it existed, unless subitem 3 of this paragraph provides otherwise; [As amended by Federal Law No. 368-FZ of November 9, 2020.]

  2. may reduce the tax base for the current tax period by all or part of a loss incurred by that organization in tax periods in which it was not a member of the consolidated group of taxpayers, under the procedure and conditions provided by this Article; [As amended by Federal Law No. 401-FZ of November 30, 2016.]

  3. may reduce the tax base for the current tax or reporting period by all or part of a loss incurred by that organization while it was a member of the consolidated group of taxpayers, determined under Article 278.1(1) of this Code and not taken into account in determining the consolidated tax base under the third paragraph of Article 278.1(1). The current period's tax base is reduced under the procedure and conditions provided by this Article, but may not be reduced by such a loss by more than 50 percent. [Subitem added by Federal Law No. 368-FZ of November 9, 2020.]

If, while participating in a consolidated group of taxpayers, an organization was reorganized through merger or accession, after leaving the group or the group terminates it may also reduce the tax base for the current tax period by all or part of losses incurred by organizations of which it is the successor in tax periods when those reorganized organizations were not members of the consolidated group, under the procedure and conditions provided by this Article.

If, while participating in a consolidated group of taxpayers, an organization was newly established through division of an organization, after leaving the group or the group terminates it may also reduce the tax base for the current tax period by all or part of losses incurred by the organization of which it is the successor in tax periods when that reorganized organization was not a member of the consolidated group, under the procedure and conditions provided by this Article and subject to Article 50 of this Code.

[Paragraph 6 added by Federal Law No. 321-FZ of November 16, 2011.]

Article 284. Tax Rates

1. The tax rate is 25 percent unless this Article provides otherwise. Of the tax calculated: [As amended by Federal Law No. 176-FZ of July 12, 2024.]

the amount calculated at a rate of 7 percent, or 8 percent in 2025–2030, is credited to the federal budget unless this Chapter provides otherwise; [As amended by Federal Law No. 176-FZ of July 12, 2024.]

the amount calculated at a rate of 18 percent, or 17 percent in 2017–2030, is credited to the budgets of constituent entities of the Russian Federation and the budget of the Sirius federal territory. [As amended by Federal Laws No. 305-FZ of December 30, 2008, No. 401-FZ of November 30, 2016, No. 301-FZ of August 3, 2018, No. 199-FZ of June 11, 2021, and No. 443-FZ of November 21, 2022.]

In the cases provided by this Chapter, laws of constituent entities of the Russian Federation may reduce the rate of tax creditable to their budgets for particular categories of taxpayers. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

Reduced corporate-profit-tax rates creditable to the budgets of constituent entities of the Russian Federation and established by their laws adopted before Federal Law No. 302-FZ of August 3, 2018, “On Amendments to Parts One and Two of the Tax Code of the Russian Federation,” entered into force apply until their expiry date, but no later than January 1, 2025. Those reduced rates could be increased by laws of constituent entities for the 2019–2022 tax periods. This paragraph does not apply to reduced corporate-profit-tax rates creditable to constituent-entity budgets that their laws establish for particular taxpayer categories in the cases provided by this Chapter. [Paragraph added by Federal Law No. 302-FZ of August 3, 2018; as amended by Federal Laws No. 424-FZ of November 27, 2018, No. 325-FZ of September 29, 2019, No. 211-FZ of June 28, 2022, and No. 443-FZ of November 21, 2022.]

For organizations resident in a special economic zone, laws of constituent entities of the Russian Federation may establish a reduced rate of profit tax creditable to their budgets for activities conducted within that special economic zone, provided separate records are maintained for income and expenses from activities within the zone and income and expenses from activities outside it. [Paragraph added by Federal Law No. 75-FZ of June 3, 2006; as amended by Federal Laws No. 365-FZ of November 30, 2011, and No. 321-FZ of November 23, 2015.]

[Paragraph added by Federal Law No. 321-FZ of November 23, 2015; repealed by Federal Law No. 147-FZ of June 7, 2025.]

The tax rate specified in the sixth paragraph of this paragraph may not exceed 13.5 percent. [Paragraph added by Federal Law No. 321-FZ of November 23, 2015; as amended by Federal Laws No. 401-FZ of November 30, 2016, No. 348-FZ of November 27, 2017, No. 424-FZ of November 27, 2018, and No. 147-FZ of June 7, 2025.]

For organizations participating in regional investment projects, laws of constituent entities of the Russian Federation may establish a reduced tax rate creditable to their budgets under Article 284.3(3) or Article 284.3-1(3) of this Code. [Paragraph added by Federal Law No. 267-FZ of September 30, 2013; as amended by Federal Law No. 144-FZ of May 23, 2016.]

For taxpayers participating in special investment contracts, laws of constituent entities of the Russian Federation may establish a reduced tax rate creditable to their budgets under Article 284.9(3) of this Code. [Paragraph added by Federal Law No. 269-FZ of August 2, 2019.]

Beginning January 1, 2026, for taxpayers participating in special investment contracts specified in Article 25.16(2) of this Code, laws of constituent entities of the Russian Federation may establish a reduced tax rate creditable to their budgets for profit from implementation of the special investment contract if the contract provides, as an incentive measure, corporate-profit-tax relief. [Paragraph added by Federal Law No. 328-FZ of July 14, 2022.]

This paragraph does not apply: [Paragraph added by Federal Law No. 268-FZ of September 30, 2013; as amended by Federal Law No. 376-FZ of November 24, 2014.]

to taxpayers specified in Article 275.2(1) of this Code when calculating the tax base for activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field; [Paragraph added by Federal Law No. 376-FZ of November 24, 2014.]

when controlling-person taxpayers calculate the tax base for profit of their controlled foreign companies. [Paragraph added by Federal Law No. 376-FZ of November 24, 2014.]

For purposes of this Chapter, the terms “budget of a constituent entity of the Russian Federation” and “territory of a constituent entity of the Russian Federation” also apply, respectively, to the budget of the Sirius federal territory and the territory within its boundaries. [Paragraph added by Federal Law No. 199-FZ of June 11, 2021.]

[Paragraph 1 as amended by Federal Law No. 95-FZ of July 29, 2004.]

1.1. A 0 percent rate applies, subject to Article 284.1 of this Code, to the tax base determined by organizations conducting educational and/or medical activities, other than tax bases subject to rates established by paragraphs 3 and 4 of this Article. [Paragraph added by Federal Law No. 395-FZ of December 28, 2010.]

1.2. For organizations resident in special economic zones, the rate of tax creditable to the federal budget is 2 percent.

That rate applies to profit from activities conducted within the special economic zone, provided separate records are maintained for income and expenses from activities within the zone and income and expenses from activities outside it.

[Paragraph 1.2 added by Federal Law No. 365-FZ of November 30, 2011; as amended by Federal Law No. 389-FZ of July 31, 2023.]

1.2-1. [Paragraph added by Federal Law No. 348-FZ of November 27, 2017; repealed by Federal Law No. 389-FZ of July 31, 2023.]

1.3. For agricultural producers satisfying the criteria in Article 346.2(2) of this Code and fishery organizations satisfying the criteria in Article 346.2(2.1)(1) or (1.1), the tax rate is 0 percent for activities connected with disposition of agricultural products they produce and disposition of their own agricultural products that they produce and process. [Paragraph added by Federal Law No. 161-FZ of October 2, 2012; as amended by Federal Law No. 94-FZ of May 7, 2013.]

1.4. Unless this paragraph provides otherwise, a 25 percent rate applies to the tax base determined by taxpayers specified in Article 275.2(1) of this Code for activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field. [As amended by Federal Laws No. 142-FZ of May 28, 2022, and No. 176-FZ of July 12, 2024.]

A 50 percent rate applies to the tax base determined by taxpayers specified in Article 275.2(1) of this Code for activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field specified in the second paragraph of Article 11.1(1)(5) of this Code. [Paragraph added by Federal Law No. 142-FZ of May 28, 2022; as amended by Federal Law No. 362-FZ of October 29, 2024.]

A 40 percent rate applies, for five consecutive tax periods beginning with the tax period, but not earlier than 2025, in which seven years expire from commencement of commercial production of hydrocarbon feedstock, to the tax base determined by taxpayers specified in Article 275.2(1) of this Code for activities connected with production at a new offshore hydrocarbon field specified in the second paragraph of Article 338(6)(2) of this Code. [Paragraph added by Federal Law No. 362-FZ of October 29, 2024; as amended by Federal Law No. 416-FZ of November 29, 2024.]

[Paragraph 1.4 added by Federal Law No. 268-FZ of September 30, 2013.]

1.5. For organizations participating in regional investment projects specified in Article 25.9(1)(1) of this Code, the rate of tax creditable to the federal budget is 0 percent and applies under Article 284.3(2) of this Code. [Paragraph added by Federal Law No. 267-FZ of September 30, 2013; as amended by Federal Laws No. 144-FZ of May 23, 2016, and No. 269-FZ of August 2, 2019.]

1.5-1. For organizations participating in regional investment projects specified in Article 25.9(1)(2) of this Code, the rate of tax creditable to the federal budget is 0 percent and applies under Article 284.3-1(2) of this Code. [Paragraph added by Federal Law No. 144-FZ of May 23, 2016.]

1.6. A 25 percent rate applies to the tax base determined by controlling-person taxpayers for income in the form of profit of their controlled foreign companies. [Paragraph added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 176-FZ of July 12, 2024.]

1.7. For organizations participating in the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol: [As amended by Federal Law No. 259-FZ of August 8, 2024.]

the rate of tax creditable to the federal budget is 0 percent for profit from implementation of an investment project in the free economic zone for which information is contained in an investment declaration satisfying the requirements of Federal Law No. 377-FZ of November 29, 2014, “On Development of the Republic of Crimea and the Federal City of Sevastopol and the Free Economic Zone in the Territories of the Republic of Crimea and the Federal City of Sevastopol,” and applies for ten consecutive tax periods beginning with the tax period in which, according to tax-accounting data, the first profit was received from implementation of that investment project in the free economic zone;

laws of the Republic of Crimea and the federal city of Sevastopol may establish, depending on the type of activity conducted in the free economic zone, a rate from 0 percent to 13.5 percent for tax creditable to the budget of the relevant constituent entity of the Russian Federation on profit from implementation of an investment project in the free economic zone for which information is contained in an investment declaration satisfying the requirements of Federal Law No. 377-FZ of November 29, 2014, “On Development of the Republic of Crimea and the Federal City of Sevastopol and the Free Economic Zone in the Territories of the Republic of Crimea and the Federal City of Sevastopol.” That rate applies during the term of the agreement on conditions for activities in the free economic zone.

The rates specified in this paragraph apply provided the taxpayer maintains separate records for income and expenses from implementation of each investment project in the free economic zone and income and expenses from other business activities.

If an agreement on conditions for activities in the free economic zone is terminated by a court decision, tax must be calculated and paid to the budget without applying the reduced rates in this paragraph for the entire implementation period of the investment project. The calculated tax must be paid after the reporting or tax period in which the agreement was terminated, no later than the deadlines established for payment of advance tax payments for a reporting period or tax for a tax period under the first and second paragraphs of Article 287(1) of this Code.

[Paragraph 1.7 added by Federal Law No. 379-FZ of November 29, 2014; as amended by Federal Law No. 297-FZ of August 3, 2018.]

1.7-1. For organizations participating in the free economic zone in the territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, Kherson Region, and adjacent territories: [As amended by Federal Law No. 148-FZ of June 22, 2024.]

the rate of tax creditable to the federal budget is 0 percent for profit from implementation of an investment project in the free economic zone in those territories for which information is contained in an investment declaration satisfying the requirements of Federal Law No. 266-FZ of June 24, 2023, “On the Free Economic Zone in the Territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, Kherson Region, and Adjacent Territories,” and applies for ten consecutive tax periods beginning with the tax period in which, according to tax-accounting data, the first profit was received from implementation of that investment project in the free economic zone in those territories; [As amended by Federal Law No. 148-FZ of June 22, 2024.]

laws of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, Kherson Region, and other constituent entities of the Russian Federation whose individual territories are included in the free economic zone may establish, depending on the type of activity conducted in the free economic zone in the territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, Kherson Region, and adjacent territories, a rate from 0 percent to 13.5 percent for tax creditable to the budget of the relevant constituent entity of the Russian Federation on profit from implementation of an investment project in that free economic zone for which information is contained in an investment declaration satisfying the requirements of Federal Law No. 266-FZ of June 24, 2023, “On the Free Economic Zone in the Territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, Kherson Region, and Adjacent Territories.” That rate applies during the term of the agreement on conditions for activities in the free economic zone in those territories. [As amended by Federal Law No. 148-FZ of June 22, 2024.]

The rates specified in this paragraph apply provided the taxpayer maintains separate records for income and expenses received or incurred in implementing each investment project in the free economic zone in those territories and income and expenses received or incurred from other business activities. [As amended by Federal Law No. 148-FZ of June 22, 2024.]

If an agreement on conditions for activities in the free economic zone in the territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and Kherson Region is terminated unilaterally–or, for the free economic zone in adjacent territories, by agreement of the parties or by court decision–on grounds provided by Federal Law No. 266-FZ of June 24, 2023, “On the Free Economic Zone in the Territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, Kherson Region, and Adjacent Territories,” tax must be calculated and paid to the budget. Tax is calculated without applying the reduced rates in this paragraph for the entire implementation period of the investment project in the free economic zone in those territories. The calculated tax must be paid after the reporting or tax period in which the agreement was terminated, no later than the deadlines established for payment of advance tax payments for a reporting period or tax for a tax period under the first and second paragraphs of Article 287(1) of this Code. [As amended by Federal Law No. 148-FZ of June 22, 2024.]

[Paragraph 1.7-1 added by Federal Law No. 268-FZ of June 24, 2023.]

1.8. For organizations that have obtained resident status in a territory of advanced development under Federal Law No. 473-FZ of December 29, 2014, “On Territories of Advanced Development in the Russian Federation,” resident status in the Free Port of Vladivostok under Federal Law No. 212-FZ of July 13, 2015, “On the Free Port of Vladivostok,” or resident status in the Arctic Zone of the Russian Federation under the Federal Law “On State Support for Entrepreneurial Activity in the Arctic Zone of the Russian Federation,” the rate of tax creditable to the federal budget is 0 percent and applies under the procedure provided by Article 284.4 of this Code. [As amended by Federal Law No. 334-FZ of July 14, 2022.]

For the organizations specified in the first paragraph of this paragraph, laws of constituent entities of the Russian Federation may establish a reduced rate of tax creditable to their budgets in accordance with Article 284.4 of this Code.

[Paragraph 1.8 added by Federal Law No. 380-FZ of November 29, 2014; as amended by Federal Law No. 195-FZ of July 13, 2020.]

1.8-1. For organizations holding licenses to use the subsoil areas specified in Article 333.45(1)(5) of this Code and calculating tax on additional income from hydrocarbon production with respect to hydrocarbon feedstock produced from those subsoil areas, laws of constituent entities of the Russian Federation may establish a reduced rate of tax creditable to their budgets on profit from activities to develop those subsoil areas, provided separate records are maintained for income and expenses received or incurred in those activities within the territory of the relevant constituent entity and income and expenses received or incurred from other activities.

For purposes of this paragraph, “activities to develop a subsoil area” and “hydrocarbon feedstock” have the meanings specified in Article 333.43 of this Code.

[Paragraph 1.8-1 added by Federal Law No. 65-FZ of March 18, 2020.]

1.8-2. For taxpayers conducting activities to produce liquefied natural gas and/or process hydrocarbon feedstock into petrochemical products at new production facilities, laws of constituent entities of the Russian Federation may establish a reduced rate of tax creditable to their budgets on profit from those activities. The rate provided by this paragraph applies provided separate records are maintained for income and expenses received or incurred in those activities within the territory of the relevant constituent entity and income and expenses received or incurred from other activities.

For purposes of this paragraph:

new production facilities are facilities for producing liquefied natural gas and/or processing hydrocarbon feedstock into petrochemical products that were first placed in operation after January 1, 2017;

“petrochemical products” has the meaning specified in Article 179.3(1) of this Code.

[Paragraph 1.8-2 added by Federal Law No. 65-FZ of March 18, 2020.]

1.8-3. For taxpayers that are Russian organizations conducting activities to grant, under a license agreement, rights to use results of intellectual activity to which those taxpayers hold exclusive rights, laws of constituent entities of the Russian Federation may establish a reduced rate of tax creditable to their budgets on profit from those activities.

This paragraph applies when rights to use the following results of intellectual activity are granted under a license agreement:

inventions, utility models, and industrial designs, if evidenced by patents issued by the federal executive authority for intellectual property; by patents effective in the Russian Federation under international treaties of the Russian Federation; or by patents issued by authorized bodies of foreign states or intergovernmental organizations that examine national and/or regional applications and issue instruments of protection, or patents, for intellectual-property subject matter in the relevant states or regions; as well as industrial designs granted legal protection under international treaties of the Russian Federation;

breeding achievements, if evidenced by patents issued by the federal executive authority for breeding achievements;

computer programs, databases, and integrated-circuit topographies registered by the federal executive authority for intellectual property.

The rate provided by this paragraph applies provided separate records are maintained for income and expenses received or incurred in conducting the activities specified in the first paragraph of this paragraph and income and expenses received or incurred from other activities.

The amount of the rate provided by this paragraph and additional conditions for applying it are established by law of the relevant constituent entity of the Russian Federation.

The Government of the Russian Federation determines the list of authorized bodies of foreign states and intergovernmental organizations specified in the third paragraph of this paragraph.

[Paragraph 1.8-3 added by Federal Law No. 305-FZ of July 2, 2021; as amended by Federal Law No. 166-FZ of April 28, 2023.]

1.8-4. For taxpayers conducting activities to produce ammonia and/or hydrogen at new production facilities, laws of constituent entities of the Russian Federation may establish a reduced rate of tax creditable to their budgets on profit from those activities. The rate provided by this paragraph applies provided separate records are maintained for income and expenses received or incurred in those activities within the territory of the relevant constituent entity and income and expenses received or incurred from other activities.

For purposes of this paragraph, new production facilities are facilities for producing ammonia and/or hydrogen that were first placed in operation after January 1, 2025.

[Paragraph 1.8-4 added by Federal Law No. 356-FZ of July 24, 2023.]

1.8-5. For taxpayers that are Russian organizations included in the register of small technology companies under Federal Law No. 478-FZ of August 4, 2023, “On the Development of Technology Companies in the Russian Federation,” laws of constituent entities of the Russian Federation may establish, in 2025–2030, a reduced rate of tax creditable to their budgets.

If information on a taxpayer is removed from the register of small technology companies during a tax period, the taxpayer loses the right to apply the rate provided by this paragraph from the beginning of the tax period in which its information was removed from that register.

A law of a constituent entity of the Russian Federation may establish different reduced rates depending on the category of small technology company to which the taxpayer specified in the first paragraph of this paragraph belongs, additional conditions for applying those rates, and additional requirements for those taxpayers.

[Paragraph 1.8-5 added by Federal Law No. 176-FZ of July 12, 2024.]

1.9. A 0 percent rate applies, subject to Article 284.5 of this Code, to the tax base determined by organizations providing social services to citizens, other than tax bases subject to rates established by paragraphs 3 and 4 of this Article. [Paragraph 1.9 added by Federal Law No. 464-FZ of December 29, 2014.]

1.10. [Paragraph 1.10 added by Federal Law No. 321-FZ of November 23, 2015; repealed by Federal Law No. 147-FZ of June 7, 2025.]

1.11. [Paragraph 1.11 added by Federal Law No. 168-FZ of July 18, 2017; repealed by Federal Law No. 259-FZ of August 8, 2024.]

1.12. For organizations assigned the status of regional operator for handling municipal solid waste under Federal Law No. 89-FZ of June 24, 1998, “On Production and Consumption Waste,” laws of constituent entities of the Russian Federation may establish a 0 percent rate of tax creditable to their budgets. If a constituent entity adopts such a decision, the rate of tax creditable to the federal budget is 0 percent.

Those rates apply to profit earned by a regional operator for handling municipal solid waste from activities under an agreement to provide municipal-solid-waste handling services.

[Paragraph 1.12 added by Federal Law No. 211-FZ of July 26, 2019.]

1.13. A 0 percent rate applies, subject to Article 284.8 of this Code, to the tax base determined by museums, theaters, and libraries founded by constituent entities of the Russian Federation or municipalities, and by houses and palaces of culture and clubs founded by municipalities–other than those houses and palaces of culture and clubs located in cities, district centers, except administrative centers of municipal districts that are the municipal district's sole populated locality, or urban-type settlements–and other than tax bases subject to rates established by paragraphs 3 and 4 of this Article. [Paragraph 1.13 added by Federal Law No. 210-FZ of July 26, 2019; as amended by Federal Law No. 68-FZ of March 26, 2022.]

1.14. For taxpayers participating in special investment contracts to which the Russian Federation is the other party, the rate of tax creditable to the federal budget is 0 percent and applies under the procedure provided by Article 284.9 of this Code. [Paragraph 1.14 added by Federal Law No. 269-FZ of August 2, 2019; as amended by Federal Laws No. 523-FZ of December 19, 2022, and No. 259-FZ of August 8, 2024.]

1.14-1. For organizations that are parties to a special investment contract concluded under Federal Law No. 488-FZ of December 31, 2014, “On Industrial Policy in the Russian Federation,” where the Russian Federation is not the other party, laws of constituent entities of the Russian Federation may establish a reduced rate of tax creditable to their budgets.

The categories of persons that may apply that reduced rate and the special rules for applying it are determined by laws of constituent entities of the Russian Federation.

[Paragraph 1.14-1 added by Federal Law No. 389-FZ of July 31, 2023.]

1.15. For Russian organizations conducting information-technology activities, beginning with the tax period in which the document on state accreditation of an organization conducting information-technology activities is received, the rate of tax creditable to the federal budget is 5 percent and the rate of tax creditable to the budget of a constituent entity of the Russian Federation is 0 percent in 2025–2030. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

The procedure for state accreditation of Russian organizations conducting information-technology activities is established by the Government of the Russian Federation in coordination with the highest executive body of the constituent entity of the Russian Federation that performs the functions of the capital of the Russian Federation. [As amended by Federal Law No. 595-FZ of December 19, 2023.]

The rate specified in this paragraph applies provided that, at the end of the reporting or tax period, at least 70 percent of all income of the organization conducting information-technology activities that is taken into account in determining the tax base under this Chapter consists of income:

from disposition of copies of computer programs and databases developed, adapted, and/or modified by that organization or by a person belonging to the same group of persons as that organization, hereinafter in this Article, “proprietary computer programs and databases”;

from transfer of exclusive rights to proprietary computer programs and databases;

from granting by that organization of rights to use proprietary computer programs and databases, including by providing remote access through an information and telecommunications network, including the Internet, to proprietary computer programs and databases and their updates and additional functionality–hereinafter in this Article, the “Internet”–except income from granting rights to use computer programs and databases, including by providing remote access to them through the Internet, if those rights consist in obtaining the ability to post offers on the Internet to acquire or dispose of goods, work, services, or property rights, search for information on prospective buyers or sellers, and/or enter into transactions;

from granting by that organization of rights to use proprietary computer programs and databases, including by providing remote access through an information and telecommunications network, including the Internet, to proprietary computer programs and databases and their updates and additional functionality–hereinafter in this Article, the “Internet”–except income from granting those rights if they consist in obtaining the ability, with respect to a particular product, to post on the Internet an offer or notice to enter into a contract for sale of the product, enter into the contract, and prepay for the product, where that organization also enables the product to be stored, packed, delivered, and released to the buyer using immovable property and/or vehicles that it owns, leases, or holds under another right, or by engaging under a civil-law contract a related party that is recognized as such under Article 105.1(2) of this Code and owns, leases, or otherwise holds those assets; to participate in a procurement procedure provided by Federal Law No. 44-FZ of April 5, 2013, “On the Contract System for Procurement of Goods, Work, and Services for State and Municipal Needs,” and Federal Law No. 223-FZ of July 18, 2011, “On Procurement of Goods, Work, and Services by Particular Types of Legal Entities”; to participate in organized trading in the commodity market; to initiate and conduct noncash funds-transfer transactions; to receive banking or financial services, including financing against assignment of a monetary claim and securities-market services–dealer activity, brokerage activity, and forex-dealer activity–provided by banks, credit institutions, nonbank credit institutions, and other organizations; to receive services connected with transactions involving immovable property in relation to real-estate properties of sellers and/or developers and/or shared-construction properties; to post information on potential demand for passenger and baggage transportation by passenger taxi, review information on offers by persons providing services in that field, and search for those offers using parameters specified by the user; to post information on public-catering services and an offer to enter into a contract for disposition of a particular product or dish prepared by a person providing public-catering services, enter into a contract of sale, and prepay for that product or dish, where the taxpayer organization also enables the product or dish to be delivered or released to the buyer; to generate means of identification, or marking codes, provided by the operator of the state information system for monitoring the circulation of goods subject to mandatory marking by means of identification; to store data in data centers; or to receive data-transmission communications services for transmission of voice information provided by a telecommunications operator. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

from providing services or performing work to develop, adapt, and modify computer programs and databases–software and computer information products–hereinafter in this Article, “custom computer programs and databases”;

from providing services or performing work to install, test, and support proprietary computer programs and databases and custom computer programs and databases;

from providing services or performing work to develop, including test and support, integrated software and hardware systems, where there is a document confirming that the services or work provided by the agreement constitute development of integrated software and hardware systems, issued under the procedure established by the relevant federal executive authority that performs the functions of developing and implementing state policy and legal regulation in the field of information technology; and from adapting, modifying, testing, and supporting integrated software and hardware systems included in the unified register of Russian computer programs and databases. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

from disposition of integrated software and hardware systems developed by that organization and included in the unified register of Russian computer programs and databases;

from services provided by that organization, using proprietary computer programs or databases included in the unified register of Russian computer programs and databases–or where a component of a proprietary computer program is included in that register–to disseminate advertising information on the Internet and/or provide access to that information;

from services provided, using proprietary computer programs or databases included in the unified register of Russian computer programs and databases–or where a component of a proprietary computer program is included in that register–to provide access to audiovisual works and/or television broadcasts through an audiovisual service included in the register of audiovisual services;

from providing services and/or granting rights to use that consist in providing access to individual phonograms, collections of phonograms, and copyright and related-rights subject matter connected with phonograms, using proprietary computer programs or databases included in the unified register of Russian computer programs and databases–or where a component of a proprietary computer program is included in that register;

from providing services on the Internet, using proprietary computer programs or databases included in the unified register of Russian computer programs and databases–or where a component of a proprietary computer program is included in that register–to post and/or promote offers or notices to acquire or dispose of goods, work, services, or property rights, or employment offers; to search for, or provide access to, such offers or notices; and/or to enter into contracts. This does not include income from providing the services specified in this paragraph if those services consist in enabling a user, with respect to a particular product, to post on the Internet an offer or notice to enter into a contract for sale of the product, enter into the contract, and prepay for the product, where that organization also enables the product to be stored, packed, delivered, and released to the buyer using immovable property and/or vehicles that it owns, leases, or holds under another right, or by engaging under a civil-law contract a related party that is recognized as such under Article 105.1(2) of this Code and owns, leases, or otherwise holds those assets; from providing by that organization the services specified in this paragraph if those services consist in enabling a user to post information on potential demand for passenger and baggage transportation by passenger taxi, review information on offers by persons providing services in that field, and search for those offers using specified parameters; from enabling a user to post information on public-catering services and an offer to enter into a contract for disposition of a particular product or dish prepared by a person providing public-catering services, enter into a contract of sale, and prepay for that product or dish, where the taxpayer organization also enables the product or dish to be delivered or released to the buyer; from enabling a user to participate in a procurement procedure provided by Federal Law No. 44-FZ of April 5, 2013, “On the Contract System for Procurement of Goods, Work, and Services for State and Municipal Needs,” and Federal Law No. 223-FZ of July 18, 2011, “On Procurement of Goods, Work, and Services by Particular Types of Legal Entities”; from enabling a user to participate in organized trading in the commodity market; from enabling a user to initiate and conduct noncash funds-transfer transactions; from providing banking or financial services, including financing against assignment of a monetary claim and securities-market services–dealer activity, brokerage activity, and forex-dealer activity–by banks, credit institutions, nonbank credit institutions, and other organizations; from providing services connected with transactions involving immovable property in relation to real-estate properties of sellers and/or developers and/or shared-construction properties; from enabling a user to generate means of identification, or marking codes, provided by the operator of the state information system for monitoring the circulation of goods subject to mandatory marking by means of identification; from enabling a user to store data in data centers; or from providing data-transmission communications services for transmission of voice information by a telecommunications operator. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

from services provided by that organization, where it holds an educational-activity license, using proprietary computer programs or databases included in the unified register of Russian computer programs and databases–or where a component of a proprietary computer program is included in that register–including by providing remote access to proprietary computer programs or databases, to provide access to electronic educational and/or awareness-raising information or services.

For purposes of this paragraph, the amount of income is determined from the organization's tax-accounting data under Article 248 of this Code. It does not include income specified in items 2 and 11 of the second part of Article 250 and Article 271(4.1) of this Code, or income from assignment of claims to a debt that arose upon recognition of income specified in this paragraph.

If, at the end of a tax period, the taxpayer does not satisfy the condition in this paragraph, or if it is deprived of state accreditation, the taxpayer loses the right to apply the rate provided by this paragraph from the beginning of the tax period in which it failed to satisfy that condition or was deprived of state accreditation.

Irrespective of whether the other conditions in this paragraph are satisfied, the rate established by this paragraph does not apply to:

organizations established through reorganization, other than transformation, or reorganized through accession of another legal entity to them or through spin-off of one or more legal entities from them after July 1, 2022;

organizations, including credit institutions, in which the Russian Federation participates directly and/or indirectly with an interest of at least 50 percent, except organizations satisfying criteria established by the Government of the Russian Federation; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

organizations having the status of participants in a project for research, development, and commercialization of the results thereof under the Federal Law “On the Skolkovo Innovation Center,” or project-participant status under Federal Law No. 216-FZ of July 29, 2017, “On Innovative Scientific and Technological Centers and on Amendments to Certain Legislative Acts of the Russian Federation.” [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

For purposes of this paragraph, a person belonging to the same group of persons as the organization means a person that participates directly in the organization, a person in which the organization participates directly, or a person in which a third party that also participates directly in the organization participates directly, provided that the participation interest in every case exceeds 50 percent. A foreign organization may not be treated as such a person unless its controlling person is a Russian organization or a citizen of the Russian Federation; nor may a foreign citizen or stateless person be treated as such a person. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph 1.15 added by Federal Law No. 265-FZ of July 31, 2020; as amended by Federal Law No. 321-FZ of July 14, 2022.]

1.16. For Russian organizations included in the register of organizations conducting activities in the radio-electronic industry, which is established and maintained by the federal executive authority performing the functions of developing state policy and regulatory legal regulation in the industrial and defense-industrial sectors, beginning with the tax period in which they are entered in that register, the rate of tax creditable to the federal budget is 8 percent and the rate of tax creditable to the budget of a constituent entity of the Russian Federation is 0 percent in 2025–2027.

The rates specified in this paragraph apply provided that, at the end of the reporting or tax period, at least 70 percent of all income of the organization that is taken into account in determining the tax base under this Chapter consists of income:

from providing services or performing work to design and/or develop the electronic component base (electronic modules), electronic or radio-electronic products, and/or materials and technologies for producing the electronic component base (electronic modules), in accordance with a list of such materials and technologies approved by the Government of the Russian Federation;

from providing services or performing work to manufacture electronic or radio-electronic products in accordance with a list approved by the Government of the Russian Federation and/or to manufacture the electronic component base (electronic modules);

from transfer of an exclusive right to results of intellectual activity and/or granting of a right to use results of intellectual activity created in designing and/or developing the electronic component base (electronic modules) and/or electronic or radio-electronic products;

from disposition by the organization of the electronic component base (electronic modules) manufactured on the basis of its own developments or developments of a person belonging to the same group of persons as the organization;

from disposition or lease of electronic or radio-electronic products manufactured on the basis of its own developments, in accordance with a list approved by the Government of the Russian Federation;

from disposition of equipment manufactured by the organization for producing the electronic component base (electronic modules) or electronic or radio-electronic products, in accordance with a list of such equipment approved by the Government of the Russian Federation, and/or from providing services or performing work to design and/or develop such equipment; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

from providing services or performing work to repair and/or maintain electronic or radio-electronic products manufactured on the basis of its own developments, in accordance with a list approved by the Government of the Russian Federation.

For purposes of this paragraph, the amount of income is determined from the organization's tax-accounting data under Article 248 of this Code. It does not include income specified in items 2 and 11 of the second part of Article 250 and Article 271(4.1) of this Code, or income from assignment of a claim to a debt that arose upon recognition of income specified in this paragraph.

If, at the end of a tax period, the taxpayer does not satisfy the condition established by this paragraph, or if it is removed from the register of organizations conducting activities in the radio-electronic industry, the taxpayer loses the right to apply the rates provided by this paragraph from the beginning of the tax period in which it failed to satisfy that condition or was removed from the register.

For purposes of this paragraph, a person belonging to the same group of persons as the organization means a person that participates directly in the organization, a person in which the organization participates directly, or a person in which a third party that also participates directly in the organization participates directly, provided that the participation interest in every case exceeds 50 percent. A foreign organization may not be treated as such a person unless its controlling person is a Russian organization or a citizen of the Russian Federation; nor may a foreign citizen or stateless person be treated as such a person.

The procedure for establishing and maintaining the register of organizations conducting activities in the radio-electronic industry, including the grounds for entering organizations in and removing them from the register and the requirements organizations must satisfy for entry in the register, is established by the Government of the Russian Federation.

[Paragraph 1.16 added by Federal Law No. 265-FZ of July 31, 2020; as amended by Federal Law No. 417-FZ of November 29, 2024.]

1.17. For organizations that produce liquefied natural gas and, on or before December 31, 2022, exported at least one consignment of liquefied natural gas under a license granting an exclusive right to export gas in accordance with Article 3(1.1)(2) of Federal Law No. 117-FZ of July 18, 2006, “On Gas Exports,” the rate is 34 percent in the 2023–2025 tax periods unless this paragraph provides otherwise. The amount of tax calculated at a rate of 17 percent is credited to the federal budget, and the amount calculated at a rate of 17 percent, or another rate established by law of a constituent entity of the Russian Federation for that taxpayer category in accordance with paragraph 1.8-2 of this Article, is credited to the budgets of constituent entities of the Russian Federation. [Paragraph 1.17 added by Federal Law No. 443-FZ of November 21, 2022; as amended by Federal Law No. 22-FZ of February 17, 2023.]

1.17-1. For organizations holding licenses to use the subsoil areas specified in Article 333.45(1)(5) and Article 343.5(2) of this Code, the rate on profit from activities to develop those subsoil areas is 20 percent, unless this paragraph provides otherwise, provided separate records are maintained for income and expenses received or incurred in those activities within the territory of the relevant constituent entity of the Russian Federation and income and expenses received or incurred from other activities. The amount of tax calculated at a rate of 2 percent, or 3 percent in 2025–2030, is credited to the federal budget; and the amount calculated at a rate of 18 percent, or 17 percent in 2025–2030, is credited to the budgets of constituent entities of the Russian Federation, unless a law of a constituent entity establishes otherwise for that taxpayer category in accordance with paragraph 1.8-1 of this Article.

This paragraph applies during tax periods in which, in calculating the K_NDD coefficient under Article 342.6(2)(4) of this Code, the organization applies a K_G coefficient of less than 1.

For purposes of this paragraph, “activities to develop a subsoil area” has the meaning specified in Article 333.43 of this Code.

[Paragraph 1.17-1 added by Federal Law No. 176-FZ of July 12, 2024.]

1.17-2. For organizations applying the excise-tax deduction established by the sixth and seventh paragraphs of Article 200(20) of this Code, a 25 percent rate applies for ten tax periods beginning with the tax period in which the deduction is first received, with respect to profit from polyester-production activities provided by the sixth and seventh paragraphs of Article 200(20) of this Code. [Paragraph 1.17-2 added by Federal Law No. 425-FZ of November 28, 2025.]

1.18. A 15 percent rate is established for personal funds. Of the tax calculated, the amount calculated at a rate of 2 percent is credited to the federal budget and the amount calculated at a rate of 13 percent is credited to the budgets of constituent entities of the Russian Federation. Taxpayers apply that rate when they satisfy the condition established by Article 284.12 of this Code and under the procedure established by that Article.

This paragraph does not apply to taxpayers that, as of the reporting date for the relevant reporting or tax period, had foreign-agent status, or in which persons having foreign-agent status as of that date participated with an aggregate participation interest of at least 10 percent as of that date, irrespective of whether the condition in Article 284.12 of this Code is satisfied. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 1.18 added by Federal Law No. 389-FZ of July 31, 2023.]

1.19. For organizations that are natural-monopoly entities and transport oil and/or petroleum products through the trunk-pipeline system, and for taxpayers in which those organizations participate directly or indirectly with an interest of at least 50 percent and which transport oil and/or petroleum products through the trunk-pipeline system, the rate is 40 percent in the 2025–2030 tax periods. Of the tax calculated, the amount calculated at a rate of 23 percent is credited to the federal budget and the amount calculated at a rate of 17 percent is credited to the budgets of constituent entities of the Russian Federation. [Paragraph 1.19 added by Federal Law No. 416-FZ of November 29, 2024.]

1.20. For taxpayers that are members of an international group of companies as defined under Article 105.16-1(2) of this Code, a 15 percent rate is established based on the results of the tax period. Of the tax calculated, the amount calculated at a rate of 5 percent is credited to the federal budget and the amount calculated at a rate of 10 percent is credited to the budgets of constituent entities of the Russian Federation. Those taxpayers apply that rate when they satisfy the conditions established by Article 288.5 of this Code and under the procedure established by that Article.

Those members apply the tax rates provided by this Chapter without regard to this paragraph during the tax period and also based on the results of the tax period if those members do not satisfy the conditions in Article 288.5 of this Code.

[Paragraph 1.20 added by Federal Law No. 425-FZ of November 28, 2025.]

2. The following rates apply to income of foreign organizations that is not connected with activities in the Russian Federation through a permanent establishment:

  1. 25 percent on all income other than income specified in subitems 2–4 of this paragraph and paragraphs 3, 4, and 4.3 of this Article, subject to Article 310 of this Code; [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 66-FZ of March 26, 2022, No. 539-FZ of November 27, 2023, and No. 176-FZ of July 12, 2024.]

  2. 10 percent on the use, maintenance, or lease or charter of ships, aircraft, other movable means of transport, or containers, including trailers and auxiliary transport equipment, in connection with international carriage;

  3. 0 percent on income received by foreign organizations under agreements settling insurance claims and/or other claims arising from aircraft lease or leasing agreements entered into with foreign lessor organizations before March 5, 2022, for aircraft registered or subject to registration in the State Register of Civil Aircraft of the Russian Federation, including auxiliary power units and/or aircraft engines, provided those insurance-claim and/or other-claim settlement agreements provide for transfer of title to the aircraft, auxiliary power units, and/or aircraft engines to a Russian organization.

This subitem does not apply if the foreign organization receiving the income is a related party under Article 105.1 of this Code with the Russian organization to which title to the aircraft, auxiliary power units, and/or aircraft engines transfers under the insurance- or claim-settlement agreements, or with the Russian organization that is the lessee under the lease or leasing agreements for the aircraft, auxiliary power units, and/or aircraft engines.

The rate established by this subitem applies provided the foreign organization receiving the income submits to the tax agent the confirmations specified in Article 312(1) of this Code;

[Subitem 3 added by Federal Law No. 539-FZ of November 27, 2023.]

  1. 15 percent on the income specified in Article 309(1)(9.4) of this Code. [Subitem added by Federal Law No. 539-FZ of November 27, 2023.]

3. The following rates apply to the tax base determined for income received in the form of dividends:

  1. 0 percent on income received by Russian organizations in the form of dividends, provided that, as of the date on which the decision to pay dividends is adopted–or, respectively, the decision on withdrawal from or liquidation of the organization is adopted–the organization receiving the dividends has continuously held, by right of ownership, for at least 365 calendar days, at least a 50 percent contribution or interest in the charter or pooled capital or fund of the organization paying the dividends, or depositary receipts entitling it to receive dividends in an amount corresponding to at least 50 percent of the total dividends paid by the organization. [As amended by Federal Law No. 424-FZ of November 27, 2018.]

If the organization paying the dividends is foreign, unless tax-and-levy legislation provides otherwise, the rate established by this subitem applies to organizations whose state of permanent residence is not included in the list, approved by the Ministry of Finance of the Russian Federation, of states and territories that provide a preferential tax regime and/or do not require disclosure and provision of information in conducting financial transactions (offshore zones). [As amended by Federal Law No. 595-FZ of December 19, 2023.]

The rate established by this subitem does not apply to income received by foreign organizations recognized as tax residents of the Russian Federation under the procedure established by Article 246.2 of this Code, unless Russian tax-and-levy legislation provides otherwise. [Paragraph added by Federal Law No. 32-FZ of February 15, 2016; as amended by Federal Laws No. 424-FZ of November 27, 2018, and No. 374-FZ of November 23, 2020.]

1.1. 0 percent on income received by an international holding company in the form of dividends, provided that, as of the date on which the decision to pay dividends is adopted, the international holding company has continuously held, by right of ownership, for at least 365 calendar days, at least a 15 percent contribution or interest in the charter or pooled capital or fund of the organization paying the dividends, or depositary receipts entitling it to receive dividends in an amount corresponding to at least 15 percent of the total dividends paid by the organization.

The rate established by this subitem applies if the international company, or the organization specified in Article 24.2(1.1) of this Code, is recognized as an international holding company under Article 24.2 of this Code as of the income-payment date and the conditions established by Article 284.10 of this Code are satisfied. [As amended by Federal Law No. 18-FZ of February 25, 2022.]

If the organization paying the dividends is foreign, unless tax-and-levy legislation provides otherwise, the rate established by this subitem applies to organizations whose state or territory of permanent residence is not included in the list of states and territories approved by the Ministry of Finance of the Russian Federation in accordance with subitem 1 of this paragraph. [As amended by Federal Laws No. 66-FZ of March 26, 2022, and No. 595-FZ of December 19, 2023.]

In applying this subitem, an international company, or the organization specified in Article 24.2(1.1) of this Code, that receives income in the form of dividends must provide the tax agent paying that income with confirmation that, as of the income-payment date, the conditions in Article 24.2 of this Code for recognizing that international company, or the organization specified in Article 24.2(1.1) of this Code, as an international holding company are satisfied. [As amended by Federal Law No. 18-FZ of February 25, 2022.]

Providing that confirmation to the tax agent paying the income before the income-payment date is a basis for applying the rate provided by this subitem. [As amended by Federal Law No. 66-FZ of March 26, 2022.]

[Subitem 1.1 added by Federal Law No. 294-FZ of August 3, 2018.]

1.2. 5 percent on income received by foreign persons in the form of dividends on shares or interests in international holding companies that are public companies as of the date on which such a company adopts the decision to pay dividends.

The rate established by this subitem applies if the international company, or the organization specified in Article 24.2(1.1) of this Code, is recognized as an international holding company under Article 24.2 of this Code as of the date on which that company adopts the decision to pay dividends and the conditions established by Article 284.10 of this Code are satisfied. [As amended by Federal Law No. 18-FZ of February 25, 2022.]

To apply this subitem, a foreign person whose direct participation interest in the international holding company exceeds 5 percent and who receives income in the form of dividends must, before the income-payment date, provide the tax agent paying that income with confirmation that the foreign person has beneficial ownership of the income as of that date, unless Article 310.1 of this Code provides another procedure. If that foreign person acknowledges that it does not have beneficial ownership of the dividend income, this subitem may be applied to another foreign person under the procedure provided by Article 312(1.1) and (1.2) of this Code.

The rate established by this subitem applies to income received before January 1, 2029, provided that the foreign organizations through whose redomiciliation those companies were registered, or the organizations specified in Article 24.2(1.1) of this Code, were public companies as of January 1, 2018. [As amended by Federal Law No. 18-FZ of February 25, 2022.]

[Subitem 1.2 added by Federal Law No. 294-FZ of August 3, 2018; as amended by Federal Law No. 490-FZ of December 25, 2018.]

1.3. 10 percent on income in the form of dividends on shares or interests in international holding companies not specified in subitem 1.2 of this paragraph, and on income received in the form of dividends on shares in international holding companies to which rights are evidenced by depositary receipts, provided that the following conditions are simultaneously satisfied:

as of the income-payment date, the international holding company satisfies the conditions established by Article 284.10 of this Code;

the person having beneficial ownership of the income is not a person whose state or territory of permanent residence is included in the list, approved by the Ministry of Finance of the Russian Federation, of states and territories that provide a preferential tax regime and/or do not require disclosure and provision of information in conducting financial transactions (offshore zones).

The rate established by this subitem applies to income received before January 1, 2036.

To confirm entitlement to the rate established by this subitem, the person receiving the income must submit to the tax agent paying that income documents confirming beneficial ownership of the relevant income.

If beneficial ownership of the income belongs to a foreign organization, that organization must submit to the tax agent paying the income documents confirming that its state of permanent residence is not included in the list, approved by the Ministry of Finance of the Russian Federation, of states and territories that provide a preferential tax regime and/or do not require disclosure and provision of information in conducting financial transactions (offshore zones). If those supporting documents are in a foreign language, a Russian translation must also be provided to the tax agent.

To confirm entitlement to the rate established by this subitem, the tax agent must submit to the tax authority, together with the tax calculation, documents confirming satisfaction of the conditions established by this subitem.

[Subitem 1.3 added by Federal Law No. 66-FZ of March 26, 2022.]

1.4. 15 percent on income received by a personal fund in the form of dividends, irrespective of the conditions in subitems 1–1.3, 2, 2.1, and 3 of this paragraph. [Subitem 1.4 added by Federal Law No. 389-FZ of July 31, 2023.]

1.5. 0 percent on income received by Russian organizations in the form of dividends on shares or interests in a Russian organization, provided that, as of the date on which the decision to pay dividends is adopted–or, respectively, the decision on withdrawal from or liquidation of the organization is adopted–the organization paying the dividends has continuously held, by right of ownership, for at least 365 calendar days, at least a 50 percent contribution or interest in the charter or pooled capital or fund of the organization receiving the dividends.

This subitem applies provided that, within 120 calendar days following the date of receipt, the Russian organization that received the funds comprising the dividends on the shares or interests in the Russian organization paid those funds to the Russian organization paying those dividends, in the form of dividends and/or gratuitously in the form of property or property rights in accordance with Article 251(1)(11) of this Code.

[Subitem 1.5 added by Federal Law No. 539-FZ of November 27, 2023.]

  1. 13 percent on income received by Russian organizations, other than those specified in subitem 1 of this paragraph, in the form of dividends from Russian and foreign organizations, and on income received in the form of dividends on shares to which rights are evidenced by depositary receipts, unless subitem 1.3 of this paragraph provides otherwise. [As amended by Federal Laws No. 420-FZ of December 28, 2013, No. 366-FZ of November 24, 2014, and No. 66-FZ of March 26, 2022.]

2.1. 5 percent on income received by an international holding company, other than income specified in subitem 1.1 of this paragraph, in the form of dividends from Russian and foreign organizations, and on income received in the form of dividends on shares to which rights are evidenced by depositary receipts, provided that the conditions established by Article 284.10 of this Code are satisfied.

The rate established by this subitem applies to income received before January 1, 2036.

In applying this subitem, an international holding company receiving income in the form of dividends must provide the tax agent paying that income with confirmation that, as of the income-payment date, the international holding company satisfies the conditions established by Article 284.10 of this Code.

Providing that confirmation to the tax agent paying the income before the income-payment date is a basis for applying the rate provided by this subitem.

To confirm entitlement to the rate established by this subitem, the tax agent must submit to the tax authority, together with the tax calculation, documents confirming satisfaction of the conditions established by this subitem.

[Subitem 2.1 added by Federal Law No. 66-FZ of March 26, 2022.]

  1. 15 percent on income received by a foreign organization in the form of dividends on shares in Russian organizations and dividends from participation in an organization's capital in another form, unless subitem 1.3 of this paragraph provides otherwise. [As amended by Federal Laws No. 306-FZ of November 2, 2013, and No. 66-FZ of March 26, 2022.]

Tax is calculated subject to the special rules in Article 275 of this Code.

To confirm entitlement to the rate established by subitem 1 of this paragraph, taxpayers must submit to the tax authorities documents containing information on the date or dates on which ownership was acquired or received in the contribution or interest in the charter or pooled capital or fund of the organization paying the dividends, or in the depositary receipts conferring entitlement to receive dividends. [As amended by Federal Law No. 368-FZ of December 27, 2009.]

Such documents may include, in particular, contracts of sale or exchange; decisions on placement of emissive securities; reorganization agreements for merger or accession; reorganization decisions for division, spin-off, or transformation; liquidation or division balance sheets; deeds of transfer; certificates of state registration of an organization; privatization plans; decisions on a securities issue; reports on the results of a securities issue; securities prospectuses; court decisions; charters; foundation agreements or foundation decisions, or their analogues; statements from a personal account or accounts in the shareholder or participant register-maintenance system; statements from a depo account or accounts; and other documents containing information on the date or dates on which ownership was acquired or received in the contribution or interest in the charter or pooled capital or fund of the organization paying the dividends, or in depositary receipts conferring entitlement to receive dividends. If those documents or copies are in a foreign language, they must be legalized under the established procedure and translated into Russian. [As amended by Federal Law No. 368-FZ of December 27, 2009.]

[Paragraph 3 as amended by Federal Law No. 76-FZ of May 16, 2007.]

4. The following rates apply to the tax base determined for transactions involving particular types of debt obligations:

  1. 20 percent on income in the form of interest on the following types of securities whose terms of issue and circulation provide for interest income. This excludes the securities specified in subitems 2 and 3 of this paragraph and interest income received by Russian organizations on state and municipal securities placed outside the Russian Federation, other than interest income received by initial holders of state securities of the Russian Federation that they received in exchange for government short-term zero-coupon bonds under the procedure established by the Government of the Russian Federation: [As amended by Federal Law No. 362-FZ of October 29, 2024.]

state securities of member states of the Union State;

state securities of constituent entities of the Russian Federation and municipal securities;

mortgage-covered bonds issued after January 1, 2007;

bonds of Russian organizations, other than bonds of foreign organizations recognized as tax residents of the Russian Federation, that as of the relevant interest-income recognition dates are treated as traded on the organized securities market, are denominated in rubles, and were issued on or after January 1, 2017. [As amended by Federal Law No. 382-FZ of November 29, 2021.]

The rate established by this subitem also applies to the tax base comprising income of settlors of mortgage-coverage trust management that is received on the basis of acquisition of mortgage participation certificates issued by a mortgage-coverage manager after January 1, 2007.

[Subitem 1 as amended by Federal Law No. 242-FZ of July 3, 2016.]

  1. 9 percent on income in the form of interest on municipal securities issued for a term of at least three years before January 1, 2007; on income in the form of interest on mortgage-covered bonds issued before January 1, 2007; and on income of settlors of mortgage-coverage trust management that is received on the basis of acquisition of mortgage participation certificates issued by a mortgage-coverage manager before January 1, 2007;

  2. 0 percent on income in the form of interest on state and municipal bonds issued on or before January 20, 1997, and on income in the form of interest on bonds of the 1999 State Foreign-Currency Bond Loan issued in the novation of Series III bonds of the Internal State Foreign-Currency Loan, which were issued to ensure the conditions necessary for settlement of the internal foreign-currency debt of the former Union of Soviet Socialist Republics and the internal and external foreign-currency debt of the Russian Federation;

  3. 10 percent on income in the form of interest on debt obligations of any kind that are obligations of international holding companies, provided that the following conditions are simultaneously satisfied:

as of the income-receipt date, the international holding company satisfies the conditions established by Article 284.10 of this Code;

the person having beneficial ownership of the income is not a person whose state or territory of permanent residence is included in the list, approved by the Ministry of Finance of the Russian Federation, of states and territories that provide a preferential tax regime and/or do not require disclosure and provision of information in conducting financial transactions (offshore zones).

The rate established by this subitem applies to income received before January 1, 2036.

In applying this subitem, an international holding company that pays income in the form of interest on debt obligations and is not a tax agent for those payments must provide the person receiving the income with confirmation that, as of the date that person receives the income, the international holding company satisfies the conditions established by Article 284.10 of this Code.

Those documents are provided based on the results of the reporting or tax period in which the income is paid.

To confirm entitlement to the rate established by this subitem, a foreign person receiving the income must submit to the tax agent paying that income documents confirming beneficial ownership of the relevant income.

If beneficial ownership of the income belongs to a foreign organization, that organization must submit to the tax agent paying the income documents confirming that its state of permanent residence is not included in the list, approved by the Ministry of Finance of the Russian Federation, of states and territories that provide a preferential tax regime and/or do not require disclosure and provision of information in conducting financial transactions (offshore zones). If those documents are in a foreign language, a Russian translation must also be provided to the tax agent.

To confirm entitlement to the rate established by this subitem, the taxpayer or tax agent must submit to the tax authority, together with the tax return or tax calculation, documents confirming satisfaction of the conditions established by this subitem.

[Subitem 4 added by Federal Law No. 66-FZ of March 26, 2022.]

  1. 5 percent on income in the form of interest on debt obligations of any kind received by an international holding company, provided that the conditions established by Article 284.10 of this Code are satisfied and no application waiving application of that rate has been submitted to the tax authority. [As amended by Federal Law No. 595-FZ of December 19, 2023.]

The rate established by this subitem applies to income received before January 1, 2036.

To confirm entitlement to the rate established by this subitem, the taxpayer must submit to the tax authority, together with the tax return, documents confirming satisfaction of the conditions established by this subitem.

The application specified in the first paragraph of this subitem may be submitted by an international holding company that is an international company. The application, prepared in any form, must be submitted to the tax authority no later than three months after the international company is registered and may not be withdrawn. [Paragraph added by Federal Law No. 595-FZ of December 19, 2023.]

If the application specified in the first paragraph of this subitem is submitted, the international holding company that is an international company does not apply the rate established by this subitem beginning with the tax period in which the application is submitted. [Paragraph added by Federal Law No. 595-FZ of December 19, 2023.]

[Subitem 5 added by Federal Law No. 66-FZ of March 26, 2022.]

[Paragraph 4 as amended by Federal Law No. 107-FZ of August 20, 2004.]

4.1. Unless paragraph 4.1-1 of this Article provides otherwise, a 0 percent rate applies, subject to the special rules in Articles 284.2 and 284.7 of this Code, to the tax base determined for income from disposition or other withdrawal, including redemption, of participation interests in the charter capital of Russian and/or foreign organizations and of shares in Russian and/or foreign organizations. [As amended by Federal Laws No. 294-FZ of August 3, 2018, and No. 539-FZ of November 27, 2023.]

A 0 percent rate applies, subject to the special rules in Article 284.2.1 of this Code, to the tax base determined for income from disposition or other withdrawal, including redemption, of shares and bonds of Russian organizations and investment units that are securities of the high-technology or innovation sector of the economy. [Paragraph added by Federal Law No. 396-FZ of December 29, 2015.]

[Paragraph 4.1 added by Federal Law No. 395-FZ of December 28, 2010.]

4.1-1. A 20 percent rate applies to the tax base determined in 2024 for income from disposition of participation interests in the charter capital of persons that have been issued a license granting an exclusive right to export gas under Article 3(1.1)(2) of Federal Law No. 117-FZ of July 18, 2006, “On Gas Exports.” This paragraph applies to organizations participating directly or indirectly in the charter capital of those persons if their participation interest as of the disposition date, determined under Article 105.2 of this Code, exceeds 50 percent. The amount of tax calculated at the rate specified in this paragraph is credited to the federal budget. [Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

4.1-2. Unless paragraph 4.1 of this Article provides otherwise, a 5 percent rate applies to the tax base determined for income from disposition or other withdrawal, including redemption, of shares or participation interests in the charter capital of Russian organizations holding a state-accreditation document for an organization conducting information-technology activities, provided that the following conditions are simultaneously satisfied:

as of the disposition or other withdrawal, including redemption, date, the taxpayer has continuously owned those shares or interests by right of ownership or another real right for more than three years;

those shares or interests form the charter capital of organizations not more than 50 percent of whose assets, according to financial statements as of the last day of the month preceding the month of disposition, directly or indirectly comprise immovable property located in the Russian Federation;

those shares or interests form the charter capital of organizations that, based on the results of the insurance-contribution calculation period preceding the year containing the date of disposition or other withdrawal, including redemption, of those shares or interests, apply the insurance-contribution rate established by Article 427(2.2) of this Code for payers specified in Article 427(1)(3).

If, however, the shares in a Russian organization are securities traded on the organized securities market as of their disposition date, and the number of shares disposed of by the taxpayer during the tax period does not exceed 1 percent of the total number of shares in that organization, the rate provided by this paragraph applies irrespective of the composition of the organization's assets.

[Paragraph 4.1-2 added by Federal Law No. 416-FZ of November 29, 2024.]

4.2. A 30 percent rate applies to income, other than dividends, from securities issued by Russian organizations where rights in the securities are recorded in the depo account of a foreign nominee holder, the depo account of a foreign authorized holder, and/or a depo account for depositary programs, and the income is paid to persons whose information was not provided to the tax agent as required by Article 310.1 of this Code. [Paragraph added by Federal Law No. 306-FZ of November 2, 2013; as amended by Federal Law No. 366-FZ of November 24, 2014.]

4.3. A 10 percent rate applies to income received from an international holding company from its use of rights to intellectual-property subject matter, provided that the following conditions are simultaneously satisfied:

as of the income-receipt date, the international holding company satisfies the conditions established by Article 284.10 of this Code;

the person having beneficial ownership of the income is not a person whose state or territory of permanent residence is included in the list, approved by the Ministry of Finance of the Russian Federation, of states and territories that provide a preferential tax regime and/or do not require disclosure and provision of information in conducting financial transactions (offshore zones).

The rate established by this paragraph applies to income received before January 1, 2036.

In applying this paragraph, an international holding company that pays income from its use of rights to intellectual-property subject matter and is not a tax agent for those payments must provide the person receiving the income with confirmation that, as of the date that person receives the income, the company satisfies the conditions established by Article 284.10 of this Code.

That confirmation is provided based on the results of the reporting or tax period in which the income is paid.

To confirm entitlement to the rate established by this paragraph, a foreign person receiving the income must submit to the tax agent paying that income documents confirming beneficial ownership of the relevant income.

If beneficial ownership of the income belongs to a foreign organization, it must submit to the tax agent paying the income documents confirming that its state of permanent residence is not included in the list, approved by the Ministry of Finance of the Russian Federation, of states and territories that provide a preferential tax regime and/or do not require disclosure and provision of information in conducting financial transactions (offshore zones). If those supporting documents are in a foreign language, a Russian translation must also be provided to the tax agent.

To confirm entitlement to the rate established by this paragraph, the taxpayer or tax agent must submit to the tax authority, together with the tax return or tax calculation, documents confirming satisfaction of the conditions established by this paragraph.

[Paragraph 4.3 added by Federal Law No. 66-FZ of March 26, 2022.]

4.4. A 5 percent rate applies to the tax base determined for income received by an international holding company from its grant of rights to intellectual-property subject matter, provided that the conditions established by Article 284.10 of this Code are satisfied.

The rate established by this paragraph applies to income received before January 1, 2036.

To confirm entitlement to the rate established by this paragraph, the taxpayer must submit to the tax authority, together with the tax return, documents confirming satisfaction of the conditions established by this paragraph.

[Paragraph 4.4 added by Federal Law No. 66-FZ of March 26, 2022.]

4.5. A 13 percent rate applies to the tax base determined for income received by Russian organizations that hold digital financial assets if the decision to issue those digital financial assets provides for payment of income equal to the dividends received by the person that issued the digital financial assets.

A 15 percent rate applies to the tax base determined for income received by foreign organizations that hold digital financial assets if the decision to issue those digital financial assets provides for payment of income equal to the dividends received by the person that issued the digital financial assets.

The person that issued those digital financial assets must inform the taxpayer holding them of the amount of dividends received and the tax rates applied to them in one of the following forms:

an electronic document signed with an electronic signature in accordance with Federal Law No. 63-FZ of April 6, 2011, “On Electronic Signatures”;

a paper document signed by an authorized person of the Russian organization that issued the digital financial assets.

[Paragraph 4.5 added by Federal Law No. 324-FZ of July 14, 2022.]

5. Profit received by the Central Bank of the Russian Federation from activities connected with performance of its functions under the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” is taxable at a 0 percent rate.

Profit received by the Central Bank of the Russian Federation from activities not connected with performance of its functions under the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” is taxable at the rate provided by paragraph 1 of this Article.

5.1. Profit received by an organization that has obtained the status of a participant in a project for research, development, and commercialization of the results thereof under the Federal Law “On the Skolkovo Innovation Center,” or project-participant status under Federal Law No. 216-FZ of July 29, 2017, “On Innovative Scientific and Technological Centers and on Amendments to Certain Legislative Acts of the Russian Federation” (hereinafter in this paragraph, a “project participant”), is taxable at a 0 percent rate with respect to profit received after the project participant ceases to exercise the right to exemption from performance of taxpayer obligations under the third paragraph of Article 246.1(2) of this Code. [As amended by Federal Laws No. 339-FZ of November 28, 2011, and No. 373-FZ of October 30, 2018.]

In the tax period in which the aggregate profit received by a project participant, calculated cumulatively from the first day of the year in which the project participant ceased to exercise the right to exemption from performance of taxpayer obligations under the third paragraph of Article 246.1(2) of this Code, exceeds RUB 300 million and/or the project participant loses project-participant status, the profit received by that project participant is taxable at the rate established by paragraph 1 of this Article, with accrual of late-payment interest for untimely payment of tax and advance tax payments. This paragraph does not apply to profit received from January 1, 2017, through December 31, 2021. [As amended by Federal Laws No. 339-FZ of November 28, 2011, and No. 475-FZ of December 28, 2016.]

In the tax period in which the aggregate profit received by a project participant, calculated cumulatively from the first day of the year in which the project participant ceased to exercise the right to exemption from performance of taxpayer obligations under the third paragraph of Article 246.1(2) of this Code, exceeds RUB 300 million–or RUB 1 billion for a project participant that is a research corporate center–and/or the project participant loses project-participant status, and/or the research corporate center's income from disposition to related parties of goods, work, or services and transfer of property rights is less than 50 percent of the research corporate center's total income, the profit received by that project participant is taxable at the rate established by paragraph 1 of this Article, with accrual of late-payment interest for untimely payment of tax and advance tax payments. This paragraph applies to profit received from January 1, 2017, through December 31, 2021. [Paragraph added by Federal Law No. 475-FZ of December 28, 2016.]

[Paragraph repealed by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph repealed by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph 5.1 added by Federal Law No. 243-FZ of September 28, 2010.]

6. The amount of tax calculated at the rates established by paragraphs 1.4, 1.6, 1.17-2, 2–4, and 4.1-1–4.5 of this Article is credited to the federal budget. [As amended by Federal Laws No. 268-FZ of September 30, 2013, No. 32-FZ of February 15, 2016, No. 324-FZ of July 14, 2022, No. 416-FZ of November 29, 2024, and No. 425-FZ of November 28, 2025.]

7. The rates established by paragraphs 4.1, 4.3, and 4.5 of this Article do not apply to the tax base determined for the corresponding income received by a personal fund. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

8. The rates provided by the fourth through sixth and eighth through eleventh paragraphs of paragraph 1; paragraphs 1.1, 1.2, 1.3, 1.5, 1.5-1, 1.7–1.9, 1.12, 1.14–1.16, 4, 4.1, 4.3, and 4.5 of this Article do not apply to taxpayers that, as of the reporting date of the relevant reporting or tax period, had foreign-agent status, or in whose charter capital persons having foreign-agent status as of that date participated directly and/or indirectly with an aggregate participation interest of at least 10 percent as of that date. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

Article 284.1. Special Rules for Applying the 0 Percent Tax Rate by Organizations Conducting Educational and/or Medical Activities

1. Organizations conducting educational and/or medical activities in accordance with Russian legislation may apply the 0 percent rate if they satisfy the conditions established by this Article.

For purposes of this Article, educational and medical activities mean activities included in the List of Types of Educational and Medical Activities established by the Government of the Russian Federation. Activities connected with sanatorium and resort treatment are not classified as medical activities.

2. Organizations conducting educational and/or medical activities apply the 0 percent rate under this Article to their entire tax base, other than tax bases subject to the rates established by Article 284(1.6), (3), and (4) of this Code, throughout the tax period. [As amended by Federal Law No. 376-FZ of November 24, 2014.]

3. The organizations specified in paragraph 1 of this Article may apply the 0 percent rate if they satisfy the following conditions:

  1. the organization holds one or more licenses to conduct educational and/or medical activities granted in accordance with Russian legislation; [As amended by Federal Law No. 383-FZ of November 29, 2021.]

  2. the organization's income for the tax period from educational activities, supervision and care of children, and/or medical activities, and from performing scientific research and/or experimental-design work, taken into account in determining the tax base under this Chapter, constitutes at least 90 percent of its income taken into account in determining the tax base under this Chapter; or the organization has no income for the tax period that is taken into account in determining the tax base under this Chapter; [As amended by Federal Law No. 110-FZ of May 2, 2015.]

  3. throughout the tax period, medical personnel holding a specialist certificate or specialist-accreditation certificate constitute at least 50 percent of the total workforce of an organization conducting medical activities; [As amended by Federal Law No. 62-FZ of March 18, 2020.]

  4. the organization continuously has at least 15 employees on staff throughout the tax period;

  5. the organization conducts no transactions in bills of exchange or derivative financial instruments during the tax period. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

4. If an organization specified in paragraph 1 of this Article that has begun applying the 0 percent rate under this Article fails to satisfy any condition established by paragraph 3, the rate established by Article 284(1) of this Code applies from the beginning of the tax period in which the failure occurred. The tax amount must be restored and paid to the budget under the established procedure, together with the corresponding late-payment interest accrued from the day following the tax or advance-tax-payment due date established by Article 287 of this Code.

5. Organizations wishing to apply the 0 percent rate under this Article must, no later than one month before the beginning of the tax period from which the 0 percent rate will apply, submit to the tax authority at their location an application and information on the grant date and registration number of the license or licenses to conduct educational and/or medical activities granted in accordance with Russian legislation. [As amended by Federal Law No. 383-FZ of November 29, 2021.]

An organization may update the information specified in the first paragraph of this paragraph and submit it to the tax authority, together with the information specified in paragraph 6 of this Article, after the end of the first tax period during which it applies the 0 percent rate under this Article.

6. Organizations applying the 0 percent rate under this Article must, after each tax period during which they apply the 0 percent rate, submit the following information to the tax authority at their location within the deadlines established by this Chapter for filing a tax return:

the proportion of the organization's income from educational activities, supervision and care of children, and/or medical activities, and from performing scientific research and/or experimental-design work, taken into account in determining the tax base under this Chapter, in the organization's total income taken into account in determining the tax base under this Chapter; [As amended by Federal Law No. 110-FZ of May 2, 2015.]

the number of employees on the organization's staff.

Organizations conducting medical activities must additionally submit information on the number of medical personnel on their staff who hold a specialist certificate or specialist-accreditation certificate. [As amended by Federal Law No. 62-FZ of March 18, 2020.]

If the information specified in this paragraph is not submitted within the established deadlines to the tax authority at the taxpayer's location, the rate established by Article 284(1) of this Code applies from the beginning of the tax period for which the information was not duly submitted. The tax amount must be restored and paid to the budget under the established procedure, and the corresponding late-payment interest, accrued from the day following the tax or advance-tax-payment due date established by Article 287 of this Code, is collected from the taxpayer.

The form for submitting the information specified in this paragraph is approved by the federal executive authority empowered to exercise control and supervision in the field of taxes and levies.

7. Organizations applying the 0 percent rate under this Article may switch to the rate established by Article 284(1) of this Code by submitting the relevant application to the tax authority at their location. If the switch does not begin at the beginning of a new tax period, the tax amount for the relevant tax period must be restored and paid to the budget under the established procedure, together with late-payment interest accrued from the day following the tax or advance-tax-payment due date established by Article 287 of this Code.

8. Organizations that applied the 0 percent rate under this Article and switched to the rate established by Article 284(1) of this Code, including because they failed to satisfy the conditions in paragraph 3 of this Article, may not switch back to the 0 percent rate for five years beginning with the tax period in which they switched to the rate established by Article 284(1).

[Article added by Federal Law No. 395-FZ of December 28, 2010.]

Article 284.2. Special Rules for Applying the 0 Percent Tax Rate to the Tax Base Determined for Transactions in Shares and Participation Interests in the Charter Capital of Russian and/or Foreign Organizations

[Title as amended by Federal Law No. 374-FZ of November 23, 2020.]

1. The 0 percent rate provided by Article 284(4.1) of this Code applies to the tax base determined for income from disposition or other withdrawal, including redemption, of shares and participation interests in the charter capital of Russian and/or foreign organizations, provided that, as of the disposition or other withdrawal, including redemption, date, the taxpayer has continuously held those shares or interests by right of ownership or another real right for more than five years. [As amended by Federal Law No. 374-FZ of November 23, 2020.]

2. Subject to the requirement in paragraph 1 of this Article, the 0 percent rate provided by Article 284(4.1) of this Code applies to the tax base determined for income from disposition or other withdrawal, including redemption, of shares and participation interests in the charter capital of Russian and/or foreign organizations, provided that those shares or interests form the charter capital of organizations not more than 50 percent of whose assets, according to financial statements as of the last day of the month preceding the month of disposition, directly or indirectly comprise immovable property located in the Russian Federation, unless this paragraph provides otherwise.

If shares in Russian organizations are securities traded on the organized securities market as of their disposition or other withdrawal, including redemption, date and are also shares of the high-technology or innovation sector of the economy as of that date, the 0 percent rate provided by Article 284(4.1) applies irrespective of the composition of those Russian organizations' assets.

If an organization's shares are securities traded on the organized securities market as of their disposition date and the number of shares disposed of by the taxpayer during the tax period does not exceed 1 percent of the total number of shares in that organization, the 0 percent rate provided by Article 284(4.1) applies irrespective of the composition of that organization's assets. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph 2 as amended by Federal Law No. 374-FZ of November 23, 2020.]

3. The procedure for classifying shares in Russian organizations traded on the organized securities market as shares of the high-technology or innovation sector of the economy is established by the Government of the Russian Federation.

4. A taxpayer applies this Article to income from disposition or other withdrawal, including redemption, of shares and participation interests in the charter capital of foreign organizations only if the state of permanent residence of those foreign organizations is not included in the list, approved by the Ministry of Finance of the Russian Federation, of states and territories that provide a preferential tax regime and/or do not require disclosure and provision of information in conducting financial transactions (offshore zones). [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

5. For purposes of this Article, redomiciliation and/or a change in tax residence by either the taxpayer or the organizations specified in paragraph 1 of this Article does not interrupt the holding period for shares or participation interests in the charter capital of those organizations. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

6. Upon disposition or other withdrawal, including redemption, of shares and participation interests in the charter capital of Russian and/or foreign organizations, the period specified in paragraph 1 of this Article is calculated:

for shares or interests in those organizations received by a successor taxpayer as a result of reorganization, from the date on which the reorganized organization or organizations acquired those shares or interests;

for shares or interests in those organizations established as a result of reorganization through transformation, spin-off, or division, from the date on which the taxpayer acquired the shares or participation interests in the charter capital of the reorganized organization.

This paragraph does not apply if tax-control measures establish that the principal purpose of the reorganization is to apply the rate established by paragraph 1 of this Article.

[Paragraph 6 added by Federal Law No. 374-FZ of November 23, 2020.]

6.1. Upon disposition of shares or interests in the charter capital of an economically significant organization received, including in part, by a taxpayer that indirectly held shares or interests in the charter capital of the economically significant organization belonging to a foreign holding company, under the procedure provided by Federal Law No. 470-FZ of August 4, 2023, “On Special Rules for Regulating Corporate Relations in Business Companies That Are Economically Significant Organizations,” the taxpayer's actual holding period for those shares or interests is increased, for purposes of calculating the period in paragraph 1 of this Article, by the shortest of the following periods: [As amended by Federal Law No. 362-FZ of October 29, 2024.]

  1. the foreign holding company's uninterrupted holding period for an unchanged proportion of shares or interests in the charter capital of the economically significant organization before the date on which the taxpayer received the shares or interests in the economically significant organization;

  2. the taxpayer's uninterrupted holding period for an unchanged proportion of shares or interests in the charter capital of the foreign holding company before the date on which the taxpayer received the shares or interests in the economically significant organization. The period specified in this subparagraph does not apply to a taxpayer that did not hold shares or interests in the charter capital of the foreign holding company;

  3. the shortest uninterrupted period during which a structure without legal personality or nominee holder acting in the taxpayer's interests held an unchanged proportion of shares or interests in the charter capital of the foreign holding company before the date on which the taxpayer received the shares or interests in the economically significant organization. The period specified in this subparagraph does not apply to a taxpayer where neither a structure without legal personality nor a nominee holder acting in the taxpayer's interests held shares or interests in the charter capital of the foreign holding company;

  4. the shortest uninterrupted holding period for an unchanged indirect-participation proportion in the relevant chain of the taxpayer's indirect participation in the charter capital of the foreign holding company before the date on which the taxpayer received the shares or interests in the economically significant organization. The period specified in this subparagraph does not apply to a taxpayer that had no such indirect participation in the charter capital of the foreign holding company;

  5. the shortest uninterrupted period during which a structure without legal personality or nominee holder acting in the taxpayer's interests held an unchanged indirect-participation proportion in the relevant chain of indirect participation in the charter capital of the foreign holding company before the date on which the taxpayer received the shares or interests in the economically significant organization. The period specified in this subparagraph does not apply to a taxpayer where neither a structure without legal personality nor a nominee holder acting in the taxpayer's interests held that indirect participation in the charter capital of the foreign holding company.

[Paragraph 6.1 added by Federal Law No. 595-FZ of December 19, 2023.]

6.2. Upon disposition of shares or interests in the charter capital of an economically significant organization received, including in part, by a taxpayer in connection with gratuitous receipt of a right to enter into direct ownership of those shares or interests under Article 7(6) of Federal Law No. 470-FZ of August 4, 2023, “On Special Rules for Regulating Corporate Relations in Business Companies That Are Economically Significant Organizations,” from a person that, as of the date the right was transferred, was subject to prohibitive, restrictive, and/or analogous measures imposed in 2022 and 2023 by foreign states; economic, political, military, or other associations of states; international financial organizations; or other international organizations, consisting of prohibitions and/or restrictions on settlements and/or financial transactions or prohibitions or restrictions on transactions involving disposition of securities, participation interests in charter capital, funds, and other property, the taxpayer's actual holding period for those shares or interests is increased, for purposes of calculating the period in paragraph 1 of this Article, by the period determined for that person under paragraph 6.1 of this Article. [Paragraph added by Federal Law No. 595-FZ of December 19, 2023; as amended by Federal Law No. 362-FZ of October 29, 2024.]

7. The 0 percent rate provided by Article 284(4.1) of this Code also applies to the tax base determined for income from disposition or other withdrawal, including redemption, in 2022–2023 of shares and participation interests in the charter capital of Russian organizations received under transactions entered into in 2022–2023 by a taxpayer that, as of the dates those transactions were entered into, was subject to prohibitive, restrictive, and/or analogous measures imposed in 2022–2023 by foreign states; economic, political, military, or other associations of states; international financial organizations; or other international organizations, consisting of prohibitions and/or restrictions on settlements and/or financial transactions or prohibitions or restrictions on transactions involving debt financing and/or acquisition or alienation of securities or participation interests in charter capital, provided that, as of the date of disposition of those shares or interests, the taxpayer had continuously held them by right of ownership or another real right for more than one year. [Paragraph added by Federal Law No. 523-FZ of December 19, 2022; as amended by Federal Law No. 389-FZ of July 31, 2023.]

8. Upon disposition or other withdrawal, including redemption, of shares and participation interests in the charter capital of Russian organizations received by a taxpayer through contribution by an individual to the taxpayer's charter capital, where the individual's income from receipt of those shares or interests from a foreign organization or foreign structure without legal personality is exempt under Article 217(60.2) of this Code, the taxpayer's actual holding period for those shares or interests is increased, for purposes of calculating the period specified in paragraph 1 of this Article, by: the uninterrupted period during which those shares or interests were owned by that foreign organization or foreign structure without legal personality before the individual received them from it, but not exceeding the uninterrupted period during which, before receiving those shares or interests, the individual was a controlling person and/or founder of that foreign organization or foreign structure without legal personality; and the uninterrupted period during which the individual owned those shares or interests before transferring them to the taxpayer.

This paragraph applies provided that, as of the disposition or other withdrawal, including redemption, of the shares or interests in Russian organizations specified in the first paragraph of this paragraph, the individual specified there has continuously been the taxpayer's sole shareholder or participant since those shares or interests were contributed to the taxpayer's charter capital.

[Paragraph 8 added by Federal Law No. 121-FZ of May 29, 2024.]

[Article added by Federal Law No. 395-FZ of December 28, 2010.]

Article 284.2.1. Special Rules for Applying the 0 Percent Tax Rate to the Tax Base Determined for Transactions in Shares and Bonds of Russian Organizations and Investment Units That Are Securities of the High-Technology or Innovation Sector of the Economy

1. The 0 percent rate provided by the second paragraph of Article 284(4.1) of this Code applies to the tax base determined for income from disposition or other withdrawal, including redemption, of shares and bonds of Russian organizations and investment units, provided that, as of their disposition or other withdrawal, including redemption, date, the taxpayer has continuously held them by right of ownership or another real right for more than one year and one of the following conditions is satisfied with respect to those shares, bonds, or investment units:

  1. the shares or bonds of Russian organizations or investment units are securities traded on the organized securities market and, throughout the taxpayer's holding period, are securities of the high-technology or innovation sector of the economy;

  2. as of the date on which the taxpayer acquired them, the shares or bonds of Russian organizations or investment units were securities not traded on the organized securities market, and as of the date of their disposition by, or other withdrawal, including redemption, from, that taxpayer, they are securities traded on the organized securities market and are securities of the high-technology or innovation sector of the economy.

2. The procedure for classifying shares in Russian organizations traded on the organized securities market as securities of the high-technology or innovation sector of the economy is determined in accordance with Article 284.2(3) of this Code.

The procedure for classifying bonds of Russian organizations and investment units traded on the organized securities market as securities of the high-technology or innovation sector of the economy is established by the Government of the Russian Federation.

[Article added by Federal Law No. 396-FZ of December 29, 2015.]

Article 284.3. Special Rules for Applying Tax Rates to the Tax Base Determined by Taxpayers Participating in Regional Investment Projects and Included in the Register of Participants in Regional Investment Projects

1. A taxpayer participating in a regional investment project as specified in Article 25.9(1)(1) of this Code (also a “participant” in this Article) applies the rates provided by this Article:

to the entire tax base determined under this Chapter, if income from disposition of goods produced in implementing the investment project granted regional-investment-project status constitutes at least 90 percent of all income taken into account in determining the tax base under this Chapter, excluding income in the form of the positive exchange-rate difference provided by item 11 of the second part of Article 250 of this Code and income in the form of subsidies recognized under the procedure established by Article 271(4.1) upon gratuitous transfer of property or property rights into state and/or municipal ownership; [As amended by Federal Law No. 335-FZ of October 15, 2020.]

to the tax base from activities conducted in implementing the investment project granted regional-investment-project status, provided separate records are maintained for income and expenses received or incurred from activities conducted in implementing that investment project and income and expenses received or incurred from other activities.

The selected method for determining the tax base must be established in the accounting policy and may not be changed while regional-investment-project participant status remains in effect.

[Paragraph 1 as amended by Federal Law No. 325-FZ of September 29, 2019.]

2. Unless this Article provides otherwise, the rate provided by Article 284(1.5) of this Code applies: [As amended by Federal Law No. 305-FZ of July 2, 2021.]

  1. for ten tax periods beginning with the tax period in which, according to tax-accounting data, the first profit was received from disposition of goods produced as a result of implementation of the regional investment project, unless this Article provides otherwise. The rate under this subparagraph applies to participants in regional investment projects satisfying the requirement established by Article 25.8(1)(1) of this Code;

  2. during the period in which the reduced rate of tax creditable to the budgets of constituent entities of the Russian Federation applies under subparagraph 2 of paragraph 3 of this Article. The rate under this subparagraph applies to participants for which laws of constituent entities of the Russian Federation establish a reduced rate of tax creditable to their budgets under subparagraph 2 of paragraph 3 of this Article;

  3. [Subparagraph repealed by Federal Law No. 269-FZ of August 2, 2019.]

3. The amount of the rate of tax creditable to the budgets of constituent entities of the Russian Federation is established by their laws subject to the following limitations:

  1. for participants in regional investment projects satisfying the requirement established by Article 25.8(1)(1) of this Code, laws of constituent entities of the Russian Federation may establish a reduced rate of tax creditable to their budgets not exceeding 10 percent for five tax periods beginning with the tax period in which, according to tax-accounting data, the first profit was received from disposition of goods produced as a result of implementation of the regional investment project, and not less than 10 percent for the following five tax periods;

  2. laws of constituent entities of the Russian Federation may reduce the rate of tax creditable to their budgets for participants to 10 percent beginning with the tax period in which, according to tax-accounting data, the first profit was received from disposition of goods produced as a result of implementation of the regional investment project and ending with the reporting or tax period in which the difference between the amount of tax calculated at a rate of 25 percent, or 20 percent for tax periods through 2024, and the amount of tax calculated using the reduced rates established by laws of constituent entities under this subparagraph and Article 284(1.5) of this Code, determined cumulatively for those reporting or tax periods, equals the amount of capital investment made for purposes of implementing the investment project, determined under paragraph 8 of this Article. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

Laws of constituent entities of the Russian Federation may shorten, for all or particular categories of participants, the period during which the reduced rate applies relative to the period established by this subparagraph;

  1. [Subparagraph repealed by Federal Law No. 269-FZ of August 2, 2019.]

3.1. If the difference between the amount of tax calculated at a rate of 25 percent, or 20 percent for tax periods through 2024, and the amount of tax calculated using the reduced rates established by laws of constituent entities of the Russian Federation under paragraph 3 of this Article and Article 284(1.5) of this Code, determined cumulatively beginning with the tax period specified in subparagraph 1 of paragraph 3 of this Article (TB_PROFIT_R), exceeds the amount of capital investment specified in the investment declaration, the last tax period for applying the rate provided by Article 284(1.5) and the reduced rates established by laws of constituent entities under paragraph 3 of this Article is the tax period in which the excess arises. The amount of the excess must be paid to the budget at the end of the tax period under the generally established procedure. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

If a taxpayer participating in a regional investment project has applied Article 342.3(6.1) of this Code, the last tax period for applying the rate provided by Article 284(1.5) and the reduced rates established by laws of constituent entities under paragraph 3 of this Article is the tax period preceding the calendar year in which the K_TD coefficient is taken as equal to 1 under Article 342.3(6.1).

[Paragraph 3.1 added by Federal Law No. 305-FZ of July 2, 2021.]

4. If laws of constituent entities of the Russian Federation establish reduced rates under the first paragraph of subparagraph 2 of paragraph 3 of this Article for participants in regional investment projects satisfying the requirement established by Article 25.8(1)(1) of this Code, those participants must specify in their application for entry in the register of participants in regional investment projects information on the selected procedure for applying corporate-profit-tax rates, taking into account either the special rules in subparagraph 1 of paragraph 2 and subparagraph 1 of paragraph 3 of this Article, or the special rules in subparagraph 2 of paragraph 2 and subparagraph 2 of paragraph 3.

5. If a taxpayer participating in a regional investment project satisfying the requirements established by the second paragraph of Article 25.8(1)(4) of this Code does not receive profit from disposition of goods produced as a result of implementation of the regional investment project during three tax periods beginning with the tax period in which it was entered in the register of participants in regional investment projects, the periods provided by paragraphs 2 and 3 of this Article begin to run from the fourth tax period counted from the tax period in which it was entered in the register.

6. If a taxpayer participating in a regional investment project satisfying the requirements established by the third paragraph of Article 25.8(1)(4) of this Code does not receive profit from disposition of goods produced as a result of implementation of the regional investment project during five tax periods beginning with the tax period in which it was entered in the register of participants in regional investment projects, the periods provided by paragraphs 2 and 3 of this Article begin to run from the sixth tax period counted from the tax period in which it was entered in the register.

7. [Paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

8. For purposes of applying the rates under subparagraph 2 of paragraph 2 and subparagraph 2 of paragraph 3 of this Article, the volume of capital investment determined under Article 25.8(3), (4), and (5) of this Code and made during the following period is taken into account:

a period not exceeding three years from the date the organization is entered in the register of participants in regional investment projects, or, at the taxpayer's election, the period from January 1, 2016, through December 31, 2018, provided that the investment declaration provides for capital investment from RUB 50 million through RUB 500 million;

a period not exceeding five years from the date the organization is entered in the register of participants in regional investment projects, or, at the taxpayer's election, the period from January 1, 2016, through December 31, 2020, provided that the investment declaration provides for capital investment of at least RUB 500 million.

In determining the volume of capital investment for purposes of this paragraph, expenses for acquiring depreciable property previously included among depreciable-property items are not taken into account.

This paragraph does not apply to participants in regional investment projects satisfying the requirement established by Article 25.8(1)(1) of this Code and entered in the register of participants in regional investment projects before January 1, 2019. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Article added by Federal Law No. 267-FZ of September 30, 2013; as amended by Federal Law No. 144-FZ of May 23, 2016.]

Article 284.3-1. Special Rules for Applying Tax Rates to the Tax Base Determined by Taxpayers Participating in Regional Investment Projects for Which Entry in the Register of Participants in Regional Investment Projects Is Not Required

1. A taxpayer participating in a regional investment project as specified in Article 25.9(1)(2) of this Code (also a “participant” in this Article) applies the rates provided by this Article:

to the entire tax base determined under this Chapter, if income from disposition of goods produced in implementing the investment project granted regional-investment-project status constitutes at least 90 percent of all income taken into account in determining the tax base under this Chapter, excluding income in the form of the positive exchange-rate difference provided by item 11 of the second part of Article 250 of this Code and income in the form of subsidies recognized under the procedure established by Article 271(4.1) upon gratuitous transfer of property or property rights into state and/or municipal ownership; [As amended by Federal Law No. 335-FZ of October 15, 2020.]

to the tax base from activities conducted in implementing the investment project granted regional-investment-project status, provided separate records are maintained for income and expenses received or incurred from activities conducted in implementing that investment project and income and expenses received or incurred from other activities.

The selected method for determining the tax base must be established in the accounting policy and may not be changed while regional-investment-project participant status remains in effect.

[Paragraph 1 as amended by Federal Law No. 325-FZ of September 29, 2019.]

2. Unless this Article provides otherwise, participants apply the rate provided by Article 284(1.5-1) of this Code for no more than ten tax periods beginning with the tax period in which the following conditions are first satisfied simultaneously: [As amended by Federal Law No. 325-FZ of September 29, 2019.]

  1. according to tax-accounting data, profit from disposition of goods produced as a result of implementation of the regional investment project has been recognized;

  2. the taxpayer participating in the regional investment project has satisfied the minimum-capital-investment requirement established by Article 25.8(1)(4.1) of this Code;

  3. the taxpayer participating in the regional investment project has applied to the tax authority, using the application to claim the tax benefit specified in Article 25.12-1(1) of this Code.

2.1. If the difference between the amount of tax calculated at a rate of 25 percent, or 20 percent for tax periods through 2024, and the amount of tax calculated using the reduced rates established by laws of constituent entities of the Russian Federation under paragraph 3 of this Article and Article 284(1.5-1) of this Code, determined cumulatively beginning with the tax period specified in the first paragraph of paragraph 2 of this Article (TB_PROFIT_Z), exceeds the amount of capital investment specified in the application provided by Article 25.12-1(1) of this Code, the last tax period for applying the rate provided by Article 284(1.5-1) and the reduced rates established by laws of constituent entities under paragraph 3 of this Article is the period in which the excess arises. The amount of the excess must be paid to the budget at the end of the tax period under the generally established procedure. [As amended by Federal Laws No. 305-FZ of July 2, 2021, and No. 176-FZ of July 12, 2024.]

If a taxpayer participating in a regional investment project has applied Article 342.3-1(4) of this Code, the last tax period for applying the rate provided by Article 284(1.5-1) and the reduced rates established by laws of constituent entities under paragraph 3 of this Article is the tax period preceding the calendar year in which the K_TD coefficient is taken as equal to 1 under Article 342.3-1(4).

[Paragraph 2.1 added by Federal Law No. 325-FZ of September 29, 2019.]

3. The rate of tax creditable to the budgets of constituent entities of the Russian Federation may be established from 0 to 10 percent for five tax periods, unless paragraph 2.1 of this Article provides otherwise, beginning with the tax period in which application of the rate provided by Article 284(1.5-1) begins under paragraph 2 of this Article; and may not be less than 10 percent for the following five tax periods, unless paragraph 2.1 provides otherwise. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

4. Participants in regional investment projects satisfying the requirements established by the second paragraph of Article 25.8(1)(4.1) of this Code lose the right to apply the rates in the amounts and under the procedure provided by this Article beginning January 1, 2029.

5. Participants in regional investment projects satisfying the requirements established by the third paragraph of Article 25.8(1)(4.1) of this Code lose the right to apply the rates in the amounts and under the procedure provided by this Article beginning January 1, 2031.

[Article added by Federal Law No. 144-FZ of May 23, 2016.]

Article 284.4. Special Rules for Applying Tax Rates to the Tax Base Determined by Taxpayers That Have Obtained Resident Status in a Territory of Advanced Development or International Territory of Advanced Development Under the Federal Law “On Territories of Advanced Development in the Russian Federation,” Resident Status in the Free Port of Vladivostok Under the Federal Law “On the Free Port of Vladivostok,” or Resident Status in the Arctic Zone of the Russian Federation Under the Federal Law “On State Support for Entrepreneurial Activity in the Arctic Zone of the Russian Federation”

[Title as amended by Federal Laws No. 334-FZ of July 14, 2022, and No. 286-FZ of July 31, 2025.]

1. For purposes of this Chapter, a taxpayer resident in a territory of advanced development or international territory of advanced development, a taxpayer resident in the Free Port of Vladivostok, or a taxpayer resident in the Arctic Zone of the Russian Federation means a Russian organization that has obtained, respectively, resident status in a territory of advanced development or international territory of advanced development under Federal Law No. 473-FZ of December 29, 2014, “On Territories of Advanced Development in the Russian Federation,” resident status in the Free Port of Vladivostok under Federal Law No. 212-FZ of July 13, 2015, “On the Free Port of Vladivostok,” or resident status in the Arctic Zone of the Russian Federation under the Federal Law “On State Support for Entrepreneurial Activity in the Arctic Zone of the Russian Federation,” and that continuously satisfies all of the following requirements until the periods specified in paragraphs 4–7 of this Article for applying the rates provided by Article 284(1.8) of this Code expire (hereinafter in this Article, a “resident taxpayer”): [As amended by Federal Laws No. 334-FZ of July 14, 2022, and No. 286-FZ of July 31, 2025.]

  1. the legal entity was state-registered, respectively, in the territory of advanced development or international territory of advanced development, the Free Port of Vladivostok, or the Arctic Zone of the Russian Federation; [As amended by Federal Laws No. 334-FZ of July 14, 2022, and No. 286-FZ of July 31, 2025.]

  2. the organization has no separate subdivisions situated outside, respectively, the territory of advanced development–other than separate subdivisions situated in other territories of advanced development–the international territory of advanced development, the Free Port of Vladivostok, or the Arctic Zone of the Russian Federation; [As amended by Federal Laws No. 374-FZ of November 23, 2020, No. 334-FZ of July 14, 2022, and No. 286-FZ of July 31, 2025.]

  3. the organization does not apply a special tax regime provided by this Code;

  4. the organization is not a member of a consolidated group of taxpayers; this requirement does not apply to residents of the Arctic Zone of the Russian Federation;

  5. the organization is not a nonprofit organization, bank, insurance organization or insurer, non-governmental pension fund, professional securities-market participant, or clearing organization;

  6. the organization is not resident in a special economic zone of any type;

  7. the organization is not a participant in a regional investment project;

  8. for an organization resident in the Arctic Zone of the Russian Federation, the organization does not conduct activities to extract mineral resources, produce liquefied natural gas, or process hydrocarbon feedstock into petrochemical products.

2. Unless paragraph 3 of this Article provides otherwise, a resident taxpayer may apply the rates provided by Article 284(1.8) of this Code to its entire tax base if the following conditions are satisfied:

  1. income from activities conducted in performing one of the agreements for activities in, respectively, the territory of advanced development or international territory of advanced development or the Free Port of Vladivostok, or an agreement for investment activities in the Arctic Zone of the Russian Federation (hereinafter in this Article, an “activity agreement”), constitutes at least 90 percent of all income taken into account in determining the tax base under this Chapter, excluding income in the form of the positive exchange-rate difference provided by item 11 of the second part of Article 250 of this Code; or, in aggregate for the three tax periods preceding the current tax period, income from activities conducted in performing one of the activity agreements constitutes at least 90 percent of all income taken into account in determining the tax base under this Chapter, excluding income in the form of the positive exchange-rate difference provided by item 11 of the second part of Article 250 of this Code; [As amended by Federal Laws No. 374-FZ of November 23, 2020, No. 334-FZ of July 14, 2022, and No. 286-FZ of July 31, 2025.]

  2. throughout the activity agreement's term, the taxpayer maintains separate records for income received from activities conducted in performing the activity agreement and income received from other activities.

3. A resident taxpayer may apply the rates provided by Article 284(1.8) of this Code to profit received from activities conducted in performing an activity agreement if the following conditions are satisfied:

  1. throughout the term of each activity agreement, the taxpayer maintains separate records for income and expenses received or incurred from activities conducted in performing that agreement and income and expenses received or incurred from other activities; [As amended by Federal Law No. 374-FZ of November 23, 2020.]

  2. before the tax period in which, according to tax-accounting data, the first profit was received from activities conducted in performing the activity agreement, the taxpayer establishes in its accounting policy for tax purposes the procedure for applying the rates provided by Article 284(1.8) to profit received from activities conducted in performing the activity agreement throughout the agreement's term.

4. The rate provided by the first paragraph of Article 284(1.8) of this Code applies for five tax periods–or ten tax periods for residents of the Arctic Zone of the Russian Federation and residents of an international territory of advanced development–beginning with the tax period in which, according to tax-accounting data, the first profit was received from activities conducted in performing the activity agreement, unless this Article provides otherwise. [As amended by Federal Law No. 286-FZ of July 31, 2025.]

A resident taxpayer applies the rate provided by the first paragraph of Article 284(1.8) only if constituent entities of the Russian Federation establish reduced rates of tax creditable to their budgets for profit received from activities conducted by the taxpayer in performing the activity agreement, both at the taxpayer's location and at the location of each of its separate subdivisions.

For purposes of this Article, first profit from activities conducted in performing an activity agreement means the positive difference between income and expenses calculated cumulatively for the period from the taxpayer's entry in, respectively, the register of residents of territories of advanced development or international territories of advanced development, the register of residents of the Free Port of Vladivostok, or the register of residents of the Arctic Zone of the Russian Federation through the end of the tax period in which the difference becomes positive. The difference is determined as of the last day of each tax period until it becomes positive. The calculation includes income and expenses recognized from the date of the taxpayer's entry in the relevant register and determined under this Chapter within activities conducted in performing the activity agreement, excluding income and expenses in the form of exchange-rate differences provided by item 11 of the second part of Article 250 and Article 265(1)(5) of this Code. [As amended by Federal Laws No. 334-FZ of July 14, 2022, and No. 286-FZ of July 31, 2025.]

5. For resident taxpayers in a territory of advanced development, other than resident taxpayers in an international territory of advanced development, and resident taxpayers in the Free Port of Vladivostok, the rate of tax creditable to the budgets of constituent entities of the Russian Federation may not exceed 5 percent for five tax periods beginning with the tax period in which, according to tax-accounting data, the first profit was received from activities conducted in performing the activity agreement in the territory of advanced development or the Free Port of Vladivostok, and may not be less than 10 percent for the following five tax periods. [As amended by Federal Laws No. 334-FZ of July 14, 2022, and No. 286-FZ of July 31, 2025.]

For resident taxpayers in an international territory of advanced development, a law of a constituent entity of the Russian Federation may establish a reduced rate of tax creditable to its budget for ten tax periods beginning with the tax period in which, according to tax-accounting data, the first profit was received from activities conducted in performing the activity agreement in the international territory of advanced development. [Paragraph added by Federal Law No. 286-FZ of July 31, 2025.]

6. If a resident taxpayer does not receive first profit from activities conducted in performing an activity agreement during the next three consecutive tax periods–or the next five consecutive tax periods if the activity agreement provides for capital investment of at least RUB 500 million; the next six consecutive tax periods if it provides for capital investment of at least RUB 1 billion; or the next nine consecutive tax periods if it provides for capital investment of at least RUB 100 billion–beginning with the tax period in which the taxpayer was entered, respectively, in the register of residents of territories of advanced development or international territories of advanced development, the register of residents of the Free Port of Vladivostok, or the register of residents of the Arctic Zone of the Russian Federation, the periods provided by paragraphs 4 and 5 of this Article begin to run from the fourth next consecutive tax period–or the sixth next consecutive tax period for capital investment of at least RUB 500 million; the seventh next consecutive tax period for capital investment of at least RUB 1 billion; or the tenth next consecutive tax period for capital investment of at least RUB 100 billion–counted from the tax period in which the taxpayer was entered in the relevant register. [As amended by Federal Laws No. 334-FZ of July 14, 2022, No. 286-FZ of July 31, 2025, and No. 425-FZ of November 28, 2025.]

7. If resident status in a territory of advanced development or international territory of advanced development, the Free Port of Vladivostok, or the Arctic Zone of the Russian Federation terminates, the taxpayer is treated as having lost the right to apply the rates provided by Article 284(1.8) of this Code from the beginning of the tax period in which it was removed from the relevant register. [As amended by Federal Laws No. 334-FZ of July 14, 2022, and No. 286-FZ of July 31, 2025.]

If, during a tax period, a resident taxpayer breaches the conditions established by paragraph 1 of this Article, it is treated as having lost the right to apply the rates provided by Article 284(1.8) beginning with the tax period preceding the tax period in which the breach occurred. The amount of tax unpaid because the reduced rates in Article 284(1.8) were applied must be calculated and paid to the budget. The unpaid tax is calculated beginning with the tax period preceding the tax period in which the paragraph 1 conditions were breached.

[Article added by Federal Law No. 380-FZ of November 29, 2014; as amended by Federal Law No. 195-FZ of July 13, 2020.]

Article 284.5. Special Rules for Applying the 0 Percent Tax Rate by Organizations Providing Social Services to Citizens

1. Organizations providing social services to citizens may apply the 0 percent rate if they satisfy the conditions established by this Article.

For purposes of this Article, activities involving provision of social services to citizens mean activities providing citizens with social services included in the list, by type of social service, of social services for application of the 0 percent rate by organizations providing social services to citizens, approved by the federal executive authority performing the functions of developing and implementing state policy and regulatory legal regulation in the field of social services for the population. [As amended by Federal Law No. 104-FZ of April 25, 2026.]

2. Organizations providing social services to citizens apply the 0 percent rate under this Article to their entire tax base, other than tax bases subject to the rates established by Article 284(3) and (4) of this Code, throughout the tax period.

3. Organizations providing social services to citizens may apply the 0 percent rate if, during a tax period in which they apply the rate established by Article 284(1.9) of this Code, they satisfy the following conditions:

  1. the organization is included in the register of social-service providers of a constituent entity of the Russian Federation;

  2. the organization's income for the tax period from activities providing social services to citizens, taken into account in determining the tax base under this Chapter, constitutes at least 90 percent of its income taken into account in determining the tax base under this Chapter; or the organization providing social services to citizens has no income for the tax period that is taken into account in determining the tax base under this Chapter;

  3. the organization continuously has at least 15 employees on staff throughout the tax period;

  4. the organization conducts no transactions in bills of exchange or derivative financial instruments during the tax period. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

4. If an organization providing social services to citizens that has begun applying the 0 percent rate under this Article fails to satisfy any condition established by paragraph 3, the rate established by Article 284(1) of this Code applies from the beginning of the tax period in which the failure occurred. The tax amount must be restored and paid to the budget under the established procedure, together with the corresponding late-payment interest accrued from the day following the tax or advance-tax-payment due date established by Article 287 of this Code.

5. Organizations providing social services to citizens that wish to apply the 0 percent rate under this Article must, no later than one month before the beginning of the tax period from which the 0 percent rate will apply, submit to the tax authority at their location a written application and information confirming satisfaction of the conditions established by paragraph 3 of this Article.

6. Organizations providing social services to citizens that apply the 0 percent rate under this Article must, after each tax period during which they apply the 0 percent rate and within the deadlines established by this Chapter for filing a tax return, submit to the tax authority at their location:

  1. an extract from the register of social-service providers;

  2. information on the proportion of the organization's income from activities providing social services to citizens, taken into account in determining the tax base under this Chapter, in the organization's total income taken into account in determining the tax base under this Chapter;

  3. information on the number of employees on the organization's staff.

7. If the information specified in paragraph 6 of this Article is not submitted within the established deadlines to the tax authority at the taxpayer's location, the rate established by Article 284(1) of this Code applies from the beginning of the tax period for which the information was not duly submitted. The tax amount must be restored and paid to the budget under the established procedure, and the corresponding late-payment interest, accrued from the day following the tax or advance-tax-payment due date established by Article 287, is collected from the taxpayer. The form for submitting the information specified in paragraph 6 is approved by the federal executive authority empowered to exercise control and supervision in the field of taxes and levies.

8. Organizations providing social services to citizens that apply the 0 percent rate under this Article may switch to the rate established by Article 284(1) of this Code by submitting the relevant written application to the tax authority at their location. If the switch does not begin at the beginning of a new tax period, the tax amount for the relevant tax period must be restored and paid to the budget under the established procedure, together with late-payment interest accrued from the day following the tax or advance-tax-payment due date established by Article 287.

9. Organizations providing social services to citizens that applied the 0 percent rate under this Article and switched to the rate established by Article 284(1), including because they failed to satisfy the conditions in paragraph 3 of this Article, may not switch back to the 0 percent rate.

[Article added by Federal Law No. 464-FZ of December 29, 2014.]

Article 284.6

[Article added by Federal Law No. 168-FZ of July 18, 2017; repealed by Federal Law No. 259-FZ of August 8, 2024.]

Article 284.7. Special Rules for Application by International Holding Companies of the 0 Percent Tax Rate to the Tax Base Determined for Transactions in Shares and Participation Interests in the Charter Capital of Organizations

[Title as amended by Federal Law No. 66-FZ of March 26, 2022.]

1. The 0 percent rate established by Article 284(4.1) of this Code applies to the tax base determined for income received by an international holding company from disposition or other withdrawal, including redemption, of shares and participation interests in the charter capital of Russian or foreign organizations, provided that the following conditions are simultaneously satisfied with respect to those shares or interests:

  1. as of their disposition or other withdrawal, including redemption, date, the international holding company recognized as such under Article 24.2 of this Code has continuously held the shares or participation interests in the charter capital of the Russian or foreign organization, by right of ownership or another real right, for at least 365 calendar days, and they constitute at least a 15 percent contribution or interest in the charter or pooled capital or fund of that organization;

  2. the shares or interests form the charter capital of organizations not more than 50 percent of whose assets, as of the last reporting date preceding the disposition or other withdrawal, including redemption, date, directly or indirectly comprise immovable property located in the Russian Federation;

  3. the shares or participation interests in the charter capital of the Russian or foreign organization were not contributed or transferred to the charter capital of the international holding company recognized as such under Article 24.2 of this Code during the 365 calendar days before or after the date that company was registered as an international company–or before or after the date the organization submitted the application specified in Article 24.2(1.1)–and were not acquired by that company as a result of reorganization during the 365 calendar days before or after that registration date or the date the organization submitted the application specified in Article 24.2(1.1). This condition does not apply if the reorganization was conducted because legislation of a foreign state or territory restricted tax residents of that state or territory from changing their personal law by registering in the Russian Federation through redomiciliation. [As amended by Federal Laws No. 490-FZ of December 25, 2018, No. 18-FZ of February 25, 2022, and No. 66-FZ of March 26, 2022.]

2. For the tax base determined for income of an international holding company from disposition or other withdrawal, including redemption, of shares in foreign organizations or participation interests in their charter capital, that rate applies provided that the state or territory of permanent residence of those foreign organizations is not included in the list, approved by the Ministry of Finance of the Russian Federation, of states and territories that provide a preferential tax regime and/or do not require disclosure and provision of information in conducting financial transactions (offshore zones). [As amended by Federal Laws No. 66-FZ of March 26, 2022, and No. 595-FZ of December 19, 2023.]

3. The rate provided by this Article applies if the international company, or the organization specified in Article 24.2(1.1) of this Code, is recognized as an international holding company under Article 24.2 as of the date income is received from disposition or other withdrawal, including redemption, of shares or participation interests in an organization's charter capital and the conditions established by Article 284.10 are satisfied. [As amended by Federal Law No. 18-FZ of February 25, 2022.]

4. In the event of reorganization, the international holding company's holding period for shares or participation interests in the charter capital of Russian or foreign organizations specified in subparagraph 1 of paragraph 1 of this Article is calculated:

for shares or interests in those organizations received by a successor international holding company as a result of reorganization through accession to or merger with another international holding company, from the date on which the reorganized international holding company or companies acquired those shares or interests;

for shares or interests in those organizations established as a result of reorganization through transformation, spin-off, or division, from the date on which the international holding company acquired the shares or participation interests in the charter capital of the reorganized organization.

This paragraph does not apply if tax-control measures establish that the principal purpose of the reorganization is to apply the rate established by Article 284(4.1) of this Code.

[Paragraph 4 added by Federal Law No. 595-FZ of December 19, 2023.]

[Article added by Federal Law No. 294-FZ of August 3, 2018.]

Article 284.8. Special Rules for Applying the 0 Percent Tax Rate by Museums, Theaters, and Libraries Founded by Constituent Entities of the Russian Federation or Municipalities, and by Houses and Palaces of Culture and Clubs Founded by Municipalities, Other Than Those Houses and Palaces of Culture and Clubs Situated in Cities, District Centers–Except Administrative Centers of Municipal Districts That Are the Municipal District's Sole Populated Locality–or Urban-Type Settlements

[Title as amended by Federal Law No. 68-FZ of March 26, 2022.]

1. Museums, theaters, and libraries founded by constituent entities of the Russian Federation or municipalities, and houses and palaces of culture and clubs founded by municipalities–other than those houses and palaces of culture and clubs situated in cities, district centers, except administrative centers of municipal districts that are the municipal district's sole populated locality, or urban-type settlements–may apply the 0 percent rate if they satisfy the conditions established by this Article. [As amended by Federal Law No. 68-FZ of March 26, 2022.]

For purposes of this Article, activities of those museums, theaters, libraries, houses and palaces of culture, and clubs mean activities included in the List of Types of Cultural Activities established by the Government of the Russian Federation. [As amended by Federal Law No. 68-FZ of March 26, 2022.]

2. The 0 percent rate under this Article applies to the entire tax base, other than tax bases subject to the rates established by Article 284(3) and (4) of this Code, if income from activities of the museums, theaters, libraries, houses and palaces of culture, and clubs specified in paragraph 1 of this Article, taken into account in determining the tax base under this Chapter, constitutes at least 90 percent of all income taken into account in determining the tax base under this Chapter. [As amended by Federal Law No. 68-FZ of March 26, 2022.]

3. To apply the 0 percent rate, the organizations specified in paragraph 1 of this Article must submit to the tax authority at their location, within the deadlines established by this Chapter for filing the tax return for the tax period, information on the proportion of income determined under paragraph 2.

The form for submitting the information specified in this paragraph is approved by the federal executive authority empowered to exercise control and supervision in the field of taxes and levies.

[Article added by Federal Law No. 210-FZ of July 26, 2019.]

Article 284.9. Special Rules for Applying Tax Rates to the Tax Base Determined by Organizations Having the Status of Taxpayers Participating in Special Investment Contracts

1. Taxpayers participating in special investment contracts apply the rates provided by this Article:

to the entire tax base determined under this Chapter, if income from disposition of goods produced in implementing the investment project for which the special investment contract was entered into constitutes at least 90 percent of all income taken into account in determining the tax base under this Chapter, excluding income in the form of the positive exchange-rate difference provided by item 11 of the second part of Article 250;

to the tax base from activities conducted in implementing the investment project for which the special investment contract was entered into, provided separate records are maintained for income and expenses received or incurred from activities conducted in implementing that project and income and expenses received or incurred from other activities.

The selected method for determining the tax base must be established in the accounting policy and may not be changed during the term of the special investment contract.

2. The rate provided by Article 284(1.14) of this Code applies during the period in which the reduced rate of tax creditable to the budget of a constituent entity of the Russian Federation, established under paragraph 3 of this Article, applies.

3. Laws of constituent entities of the Russian Federation may reduce to 0 percent the rate of tax creditable to their budgets for taxpayers participating in special investment contracts.

The rate provided by this paragraph applies beginning with the tax period in which, according to tax-accounting data, the first profit was received from disposition of goods produced in implementing the investment project for which the special investment contract was entered into, through the reporting or tax period in which the organization loses taxpayer-participant status under the special investment contract. It may not apply later than the reporting or tax period in which the aggregate amount of expenditures and foregone revenue of budgets of the budget system of the Russian Federation arising from application of industrial-activity incentive measures to the investment project implemented under the special investment contract exceeds 50 percent of the volume of capital investment in the investment project specified by that contract.

The procedure for calculating that aggregate amount of budget expenditures and foregone revenue arising from application of industrial-activity incentive measures to an investment project implemented under a special investment contract is established by the methodology specified in Article 18.3(2)(8) of Federal Law No. 488-FZ of December 31, 2014, “On Industrial Policy in the Russian Federation.”

4. If a special investment contract is terminated by court decision because the organization failed to perform or improperly performed its obligations under the contract, or if the Russian Federation, a constituent entity of the Russian Federation, or a municipality refuses performance of the contract under Article 18.6(9) of Federal Law No. 488-FZ of December 31, 2014, “On Industrial Policy in the Russian Federation,” the amount of tax unpaid because the reduced rates provided by this Article were applied must be calculated and paid to the budget. Tax is calculated without applying those reduced rates for the entire implementation period of the investment project for which the special investment contract was entered into. The calculated tax must be paid after the reporting or tax period in which the special investment contract was terminated, no later than the deadlines established for payment of advance tax payments for a reporting period or tax for a tax period under the first and second paragraphs of Article 287(1) of this Code.

[Article added by Federal Law No. 269-FZ of August 2, 2019.]

Article 284.10. Conditions for Application of Reduced Tax Rates by International Holding Companies

1. An international holding company applies the reduced tax rates provided for international holding companies by this Chapter if it satisfies the conditions established by this Article.

2. An international holding company applies those reduced rates if, throughout the corporate-profit-tax reporting or tax period, it satisfies the following conditions:

  1. at least one controlling person of the international holding company is recognized as a tax resident of the Russian Federation and/or is a citizen of the Russian Federation; [As amended by Federal Law No. 66-FZ of March 26, 2022.]

1.1. as of the first day of the tax period, the aggregate direct and/or indirect participation interest of the international holding company's controlling persons is at least 75 percent of the aggregate direct and/or indirect participation interest of persons that controlled the organization as of March 1, 2022, and/or became controlling persons between March 1, 2022, and the first day of the relevant reporting or tax period by inheriting from persons that controlled the company as of March 1, 2022. The aggregate direct and/or indirect participation interest of the international holding company's controlling persons as of March 1, 2022, must have constituted at least 75 percent of the company's charter capital as of that date. This subparagraph does not apply to an international holding company that is an international company; [Subparagraph added by Federal Law No. 66-FZ of March 26, 2022.]

  1. income specified in Article 309.1(4) of this Code constitutes more than 90 percent of the international holding company's total income for the reporting or tax period taken into account in determining the tax base. Income specified in Article 251(1)(63) and (4) is excluded in calculating this indicator; [As amended by Federal Law No. 66-FZ of March 26, 2022.]

  2. expenses incurred by the international holding company to acquire goods, work, and services in the Russian Federation during the reporting or tax period constitute more than 70 percent of its total expenses for acquiring goods, work, and services. For purposes of this subparagraph, acquisition expenses in the Russian Federation mean expenses connected with the international holding company's acquisition of goods, work, or services whose place of disposition or supply under Chapter 21 of this Code is the Russian Federation. Expenses from securities transactions and expenses specified in Article 270(48.28) are excluded in calculating this indicator; [As amended by Federal Laws No. 66-FZ of March 26, 2022, and No. 425-FZ of November 28, 2025.]

  3. management of the international holding company and adoption of management decisions take place in the Russian Federation. [As amended by Federal Law No. 66-FZ of March 26, 2022.]

For purposes of this Article, management and adoption of management decisions take place in the Russian Federation if the following conditions are simultaneously satisfied: [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

the international holding company's sole or collective executive body, general meeting of shareholders or participants, and board of directors or supervisory board operate only in the Russian Federation; [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

when those decisions are adopted by the international holding company's sole executive body, the person performing the functions of that body is physically present in the Russian Federation; [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

during every meeting in the Russian Federation of the collective executive body, general meeting of shareholders or participants, or board of directors or supervisory board, enough persons belonging to the relevant management body to adopt management decisions are physically present in the Russian Federation; [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

minutes of meetings of the collective executive body, general meeting of shareholders or participants, or board of directors or supervisory board, and the international holding company's other documents comply with Russian legislation; [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

  1. the international holding company continuously has at least 15 employees on staff who work full time, perform functions relating to at least one type of the company's activity directed toward earning income specified in Article 309.1(4), including consulting, legal, accounting, audit, engineering, advertising, marketing, and information-processing services and scientific research and experimental-design work, are tax residents of the Russian Federation, and permanently or temporarily reside in the constituent entity of the Russian Federation in which the international holding company is located;

  2. the international holding company owns or holds under another lawful basis office premises with a total area of at least 50 square meters within the special administrative region in which the company is located;

  3. [Subparagraph repealed by Federal Law No. 66-FZ of March 26, 2022.]

  4. the international company, or the organization specified in Article 24.2(1.1) of this Code, satisfies the conditions for recognition as an international holding company under Article 24.2.

2.1. For purposes of this Article, an international holding company that is an international company is treated as satisfying the conditions in subparagraphs 5 and 6 of paragraph 2 throughout the entire first tax or reporting period determined under Article 285(3), if it satisfies those conditions throughout the period from the date on which, in that first period, it begins receiving or paying income to which this Code provides that reduced rates apply through the end date of that period, inclusive. [Paragraph added by Federal Law No. 595-FZ of December 19, 2023.]

3. To confirm satisfaction of the conditions in paragraph 2, an international holding company must submit to the tax authority, together with its corporate-profit-tax return for the tax period, documents confirming compliance with those conditions.

As documentary confirmation of compliance with the conditions in subparagraphs 1–5 of paragraph 2, the international holding company submits the following information: [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

information on the international holding company's controlling persons; [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

information on the proportion of income specified in Article 309.1(4) in the international holding company's total income taken into account in determining the tax base under this Chapter; [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

information on the proportion of expenses incurred by the international holding company in the Russian Federation in its total expenses; [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

information confirming that meetings of the collective executive body or board of directors or supervisory board were held only in the Russian Federation, that enough persons belonging to the relevant management bodies to adopt management decisions were physically present in the Russian Federation, and that the documents prepared comply with Russian legislation; [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

information on the number of employees on the international holding company's staff, their functions, and their place of permanent or temporary residence. [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

The form and format for submitting the information specified in the third through seventh paragraphs of this paragraph are approved by the federal executive authority empowered to exercise control and supervision in the field of taxes and levies. [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

4. Within three years beginning January 1 of the year in which it begins applying the reduced rates provided for international holding companies by this Chapter, an international holding company must invest at least RUB 300 million, including value-added tax, in the constituent entity of the Russian Federation in which it is located, in one or more of the following forms:

capital investment in construction of social and cultural, transport, energy, housing and utilities, and/or engineering infrastructure facilities, followed by transfer of those facilities into the ownership of that constituent entity or a municipality located in that constituent entity within six months after the period established by the first paragraph of this paragraph expires;

capital investment in reconstruction and/or technical re-equipment of social and cultural, transport, energy, housing and utilities, and/or engineering infrastructure facilities belonging to that constituent entity or a municipality located in it, followed by transfer of the work results and/or property into the ownership of the relevant constituent entity or municipality within six months after the period established by the first paragraph expires;

transfer into the ownership of that constituent entity or a municipality located in it of machinery, other than passenger cars, equipment, tools, and inventory for use at social and cultural, transport, energy, housing and utilities, and/or engineering infrastructure facilities belonging to the relevant constituent entity or municipality;

donations whose designated use, as determined by the international holding company, is construction, reconstruction, and/or re-equipment of social and cultural, transport, energy, housing and utilities, and/or engineering infrastructure facilities and whose recipient is that constituent entity, a municipality located in it, or an organization established by that constituent entity to support implementation of investment projects involving such construction, reconstruction, and/or re-equipment. For purposes of this paragraph, the highest executive body of the constituent entity determines the list of those organizations and the procedure under which they publish information on investment projects implemented with their support and the results of using donations received from international holding companies.

The form or forms selected by the international holding company to perform the obligation in this paragraph must be coordinated with the highest executive body of the constituent entity. For this purpose, the company submits to that body an application to begin performance of the obligation, specifying the form or forms of performance. The company must submit the application no later than six months after the period established by the first paragraph begins; if an international holding company that is an international company applies the reduced rates beginning with its first tax or reporting period, it must submit the application no later than six months after it is registered as an international company. No later than one month after receiving the application, the highest executive body must decide whether to approve the form or forms of performance or notify the company, with reasons, that approval is not possible.

No later than three months after the period established by the first paragraph expires–or, in the cases specified by the second and third paragraphs, no later than three months after the periods established by those paragraphs expire–the international holding company must apply to the highest executive body of the constituent entity, using the form established by that body, for confirmation that it performed the obligation in this paragraph.

No later than three months after receiving the application specified in the seventh paragraph of this paragraph, the highest executive body must decide that the international holding company's obligation was performed or not performed (hereinafter in this Article, a “decision on performance or nonperformance of the obligation”). That body establishes the procedure and conditions for adopting the decision. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

Within three working days after adopting the decision on performance or nonperformance of the obligation, the highest executive body must inform the tax authority at the international holding company's location of the decision. The form, format, and procedure for transmitting that information are approved by the federal executive authority empowered to exercise control and supervision in the field of taxes and levies.

In coordination with the highest executive body of the constituent entity, the period established by the first paragraph may be extended by one year. Before that period expires, the international holding company may submit to the highest executive body, using the form established by that body, an application to extend the investment period. No later than one month after receiving the application, the highest executive body must decide whether to extend the investment period or notify the company, with reasons, that extension is not possible. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph 4 as amended by Federal Law No. 595-FZ of December 19, 2023.]

5. If an international holding company fails to satisfy any condition established by paragraph 2 of this Article or fails to perform the obligation in paragraph 4, the amount of tax unpaid as a result of its improper application of reduced rates must be paid to the budget together with the corresponding late-payment interest.

[Article added by Federal Law No. 18-FZ of February 25, 2022.]

Article 284.11. Special Rules for Performance of Taxpayer Obligations by an International Holding Company and Persons Receiving or Paying Income Whose Source Is an International Holding Company, Including Persons Paying Income to an International Holding Company

1. An international holding company and taxpayers receiving income from that company, or tax agents paying income to that company or paying income whose source is that company, are jointly and severally liable for performance of the obligation to pay tax calculated under this Chapter with respect to that income.

2. For purposes of this Code, if an international holding company fails to satisfy any condition established by Article 284.10(2) and/or fails to perform the obligation in Article 284.10(4) within the deadlines specified by this Code, that international holding company is treated as the person performing the obligations to calculate and pay tax with respect to income whose source is the company or income paid to the company by a tax agent.

That international holding company has all taxpayer rights and performs all taxpayer obligations provided by this Code with respect to payment of tax on income whose source is the company and income paid to it by a tax agent.

3. If the international holding company fully and timely performs the obligation to pay tax with respect to income whose source is the company or income paid to it by a tax agent, the tax-payment obligation of the taxpayer that received the income or the tax agent that paid it is treated as performed.

[Article added by Federal Law No. 66-FZ of March 26, 2022.]

Article 284.12. Condition and Procedure for Application of the 15 Percent Tax Rate by Personal Funds

1. Personal funds apply the 15 percent rate established by Article 284(1.18) of this Code if they satisfy the condition established by this Article.

2. A personal fund applies the 15 percent rate provided that, for the reporting or tax period, the following income in aggregate constitutes more than 90 percent of the personal fund's total income taken into account in determining the tax base, excluding income in the form of positive exchange-rate differences:

  1. dividends;

  2. income received from distribution of profit or property of organizations, other persons, or their associations, including upon their liquidation;

  3. interest income on debt obligations of any kind, including profit-participating bonds and convertible bonds;

  4. income from disposition of shares or interests and/or assignment of rights in a foreign organization that is not a legal entity under foreign law;

  5. income from transactions in derivative financial instruments;

  6. income from disposition, including redemption, of investment units in unit investment funds, and income from trust management of property forming a unit investment fund; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

  7. income from disposition of immovable property;

  8. income from leasing immovable property, other than the following income:

from leasing or subleasing sea vessels, mixed river-sea vessels, aircraft, and/or means of transport;

from leasing or subleasing underground gas-storage facilities and pipelines used to transport hydrocarbons.

3. A personal fund must submit to the tax authority, together with its corporate-profit-tax return for the reporting or tax period, a calculation of the proportion of income specified in paragraph 2.

The form and format for submitting that calculation are approved by the federal executive authority empowered to exercise control and supervision in the field of taxes and levies.

4. If, at the end of the tax period, a taxpayer does not satisfy the condition established by paragraph 2, tax for that period must be calculated at the rate established by Article 284(1) and paid to the budget under the established procedure, together with the corresponding late-payment interest accrued from the day following the tax or advance-tax-payment due date established by Article 287.

[Article added by Federal Law No. 389-FZ of July 31, 2023.]

Article 285. Tax Period; Reporting Period

1. The tax period is the calendar year.

2. The reporting periods are the first quarter, the first half-year, and nine months of the calendar year.

For taxpayers calculating monthly advance payments on the basis of profit actually received, the reporting periods are one month, two months, three months, and so on through the end of the calendar year. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

3. For international companies and foreign organizations recognized as tax residents of the Russian Federation, the first tax or reporting period is the period beginning, respectively, on the date the foreign organization is registered as an international company or on the date it is recognized as a tax resident of the Russian Federation under the procedure established by Article 246.2 of this Code. [Paragraph added by Federal Law No. 294-FZ of August 3, 2018.]

Article 286. Procedure for Calculating Tax and Advance Payments

1. Tax is determined as the percentage of the tax base determined under Article 274 of this Code that corresponds to the tax rate.

2. Unless paragraphs 4, 5, and 7 of this Article provide otherwise, taxpayers independently determine the tax amount at the end of the tax period. [As amended by Federal Law No. 321-FZ of November 16, 2011.]

At the end of each reporting or tax period, unless this Article provides otherwise, taxpayers calculate the advance-payment or tax amount on the basis of the tax rate and taxable profit calculated cumulatively from the beginning of the tax period through the end of the reporting or tax period. During a reporting period, taxpayers calculate monthly advance payments under the procedure established by this Article. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 389-FZ of July 31, 2023.]

The monthly advance payment due in the first quarter of the current tax period equals the monthly advance payment due from the taxpayer in the last quarter of the preceding tax period. The monthly advance payment due in the second quarter of the current tax period equals one third of the advance payment calculated for the first reporting period of the current year. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

The monthly advance payment due in the third quarter of the current tax period equals one third of the difference between the advance payment calculated for the first half-year and the advance payment calculated for the first quarter. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

The monthly advance payment due in the fourth quarter of the current tax period equals one third of the difference between the advance payment calculated for nine months and the advance payment calculated for the first half-year. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

If the monthly advance payment calculated in this manner is negative or zero, no such payments are made in the relevant quarter. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

Taxpayers may switch to calculating monthly advance payments on the basis of profit actually received. In that case, taxpayers calculate the advance-payment amounts on the basis of the tax rate and profit actually received, calculated cumulatively from the beginning of the tax period through the end of the relevant month.

The advance-payment or tax amount payable to the budget is determined with account taken of advance payments previously assessed. Unless paragraphs 2.1, 2.2, and 2.3 of this Article provide otherwise, a taxpayer may switch to paying monthly advance payments on the basis of actual profit by notifying the tax authority no later than December 31 of the year preceding the tax period in which it switches to that advance-payment system. The taxpayer may not change the advance-payment system during the tax period, except in the cases specified in paragraphs 2.1, 2.2, and 2.3. The procedure in this paragraph also applies when switching from monthly advance payments based on actual profit to monthly advance payments during a reporting period. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 366-FZ of November 24, 2014, No. 121-FZ of April 22, 2020, No. 67-FZ of March 26, 2022, and No. 443-FZ of November 21, 2022.]

For a consolidated group of taxpayers, the responsible member calculates and pays the group's advance payment under the rules established by this Article. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

When a taxpayer that calculated monthly advance payments on the basis of profit actually received switches to paying monthly advance payments during the reporting period, the monthly payment due in the first quarter of the tax period equals one third of the difference between the advance payment calculated for nine months and the advance payment calculated for the first half-year of the preceding tax period. [Paragraph added by Federal Law No. 366-FZ of November 24, 2014.]

2.1. Taxpayers paying monthly advance payments during the reporting or tax period in the 2020 tax period may, before the end of that tax period, switch to paying monthly advance payments on the basis of actual profit. They may make the switch beginning with the four-month, five-month, or any subsequent reporting period through the end of the calendar year. Advance payments payable to the budget are determined with account taken of amounts previously assessed.

The change in the procedure for calculating advance tax payments must be reflected in the organization's accounting policy. To exercise the right in this paragraph, the taxpayer must notify the tax authority at the organization's location, or at its place of registration as a major taxpayer, no later than the twentieth day of the month in which the reporting period from which it switches to payments based on actual profit ends. If it switches beginning with the four-month reporting period, it must notify the tax authority no later than May 8, 2020.

[Paragraph 2.1 added by Federal Law No. 121-FZ of April 22, 2020.]

2.2. Taxpayers paying monthly advance payments during the reporting or tax period in the 2022 tax period may, before the end of that tax period, switch to paying monthly advance payments on the basis of actual profit. They may make the switch beginning with the three-month, four-month, or any subsequent reporting period through the end of the calendar year. Advance payments payable to the budget are determined with account taken of amounts previously assessed.

The change in the procedure for calculating advance tax payments must be reflected in the organization's accounting policy. To exercise the right in this paragraph, the taxpayer must notify the tax authority at the organization's location, or at its place of registration as a major taxpayer, no later than the twentieth day of the month in which the reporting period from which it switches to payments based on actual profit ends. If it switches beginning with the three-month reporting period, it must notify the tax authority no later than April 15, 2022.

[Paragraph 2.2 added by Federal Law No. 67-FZ of March 26, 2022.]

2.3. An organization that was a member of a consolidated group of taxpayers is treated, after the group terminates because the agreement establishing it expired on January 1, 2023, as a taxpayer that switched beginning with the 2023 tax period to calculating monthly advance payments on the basis of profit actually received, irrespective of whether it notified the tax authority of the switch.

Beginning April 1, 2023, and thereafter from the first day of any subsequent quarter of 2023, taxpayers specified in the first paragraph of this paragraph may switch to paying monthly advance payments, provided they notify the tax authority at the organization's location, or at its place of registration as a major taxpayer, no later than the twentieth day of the month from which they switch.

If such a taxpayer switches beginning April 1, 2023, the monthly advance payment due in the second quarter of 2023 equals one third of the advance payment calculated for the three-month reporting period of 2023.

If such a taxpayer switches beginning July 1, 2023, the monthly advance payment due in the third quarter of 2023 equals one third of the difference between the advance payment calculated for the six-month reporting period and the advance payment calculated for the three-month reporting period of 2023.

If such a taxpayer switches beginning October 1, 2023, the monthly advance payment due in the fourth quarter of 2023 equals one third of the difference between the advance payment calculated for the nine-month reporting period and the advance payment calculated for the six-month reporting period of 2023.

No later than the twenty-eighth day of the month following the month in which the last reporting period for which that taxpayer calculated advance payments on the basis of the tax rate and profit actually received ended, the taxpayer must pay the advance payment calculated for that last reporting period.

[Paragraph 2.3 added by Federal Law No. 443-FZ of November 21, 2022.]

3. Organizations whose disposition income determined under Article 249 of this Code did not average more than RUB 15 million for each of the preceding four quarters, as well as budget-funded institutions other than theaters, museums, libraries, and concert organizations; autonomous institutions; foreign organizations conducting activities in the Russian Federation through a permanent establishment; nonprofit organizations having no income from disposition of goods, work, or services; participants in simple partnerships and investment partnerships with respect to income received from participation in those partnerships; investors in production-sharing agreements with respect to income received from implementation of those agreements; and beneficiaries under trust-management agreements pay only quarterly advance payments at the end of a reporting period. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 83-FZ of May 8, 2010, No. 229-FZ of July 27, 2010, No. 336-FZ of November 28, 2011, No. 215-FZ of July 23, 2013, and No. 150-FZ of June 8, 2015.]

Theaters, museums, libraries, and concert organizations that are budget-funded institutions do not calculate or pay advance payments. [Paragraph added by Federal Law No. 215-FZ of July 23, 2013.]

3.1. Organizations conducting creative, arts, entertainment-organization, library, archive, museum, and other cultural-facility activities are exempt from calculating and paying advance payments for the 2020 and 2021 tax periods. The types of economic activity conducted by those organizations are determined by the code for their principal type of economic activity under the Russian Classification of Economic Activities contained in the Unified State Register of Legal Entities as of December 31, 2020. [Paragraph added by Federal Law No. 305-FZ of July 2, 2021; as amended by Federal Law No. 389-FZ of July 31, 2023.]

4. If a taxpayer is a foreign organization receiving income from sources in the Russian Federation that is not connected with a permanent establishment in the Russian Federation, the obligation to determine the tax amount, withhold it from the taxpayer's income, and transfer it to the budget rests on the Russian organization, the foreign organization conducting activities in the Russian Federation through a permanent establishment, or the individual entrepreneur that pays the income to the taxpayer as tax agent. [As amended by Federal Law No. 305-FZ of July 2, 2021.]

The tax agent determines the tax amount for each payment or transfer of funds or other receipt of income.

5. Russian organizations paying taxpayers income in the form of dividends or interest on state and municipal securities taxable under this Chapter determine the tax amount separately for each taxpayer with respect to each payment of that income:

  1. if the source of the taxpayer's income is a Russian organization, the obligation to withhold tax from the taxpayer's income and transfer it to the budget rests on that source.

In that case, tax in the form of advance payments is withheld from the taxpayer's income each time the income is paid;

  1. upon disposition of state and municipal securities whose terms of circulation provide that amounts of accrued interest or coupon income are treated as interest income received by the seller, the taxpayer receiving the income independently calculates and pays tax on that income. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Upon disposition or other withdrawal of state and municipal securities whose terms of circulation do not provide that amounts of accrued interest or coupon income are treated as interest income received by the seller, the taxpayer receiving the income independently assesses and pays tax on that income at the rate established by Article 284(1), unless this Code provides otherwise. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

The federal executive authority empowered by the Government of the Russian Federation informs taxpayers of the types of securities to which the procedure established by this paragraph applies.

6. Organizations established after this Chapter entered into force begin paying monthly advance payments after one full quarter has elapsed from their state-registration date. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

7. For a consolidated group of taxpayers, the responsible member determines the group's tax amount at the end of the tax period. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

8. The monthly advance tax payment payable by the responsible member of a consolidated group of taxpayers in the first quarter of the tax period in which the group commenced operation is the sum of the monthly advance payments of all group members payable in the third quarter of the tax period preceding the group's establishment. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

9. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011; repealed by Federal Law No. 263-FZ of July 14, 2022.]

10. If a taxpayer conducts a type of entrepreneurial activity subject to the trade levy under Chapter 33 of this Code, the taxpayer may reduce the tax or advance-payment amount calculated at the end of the tax or reporting period and creditable to the consolidated budget of the constituent entity of the Russian Federation containing the municipality in which the levy is imposed–or to the budget of the federal city of Moscow, St. Petersburg, or Sevastopol–by the calculated trade levy for a levy period falling within the relevant reporting or tax period. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

The provisions of this paragraph do not apply if the taxpayer fails to submit, for the business facility with respect to which the trade levy was paid, a notice of registration as a trade-levy payer.

[Paragraph added by Federal Law No. 382-FZ of November 29, 2014.]

Article 286.1. Investment Tax Deduction

1. Laws of constituent entities of the Russian Federation may, under the procedure provided by this Article, establish a taxpayer's right to reduce the amounts of tax or advance payments creditable to the revenue of those constituent entities and calculated by the taxpayer under Articles 286 and 288 of this Code at the rate established by Article 284(1) or (1.19), at the location of the organization and at the location of each of its separate subdivisions, by the investment tax deduction established by this Article, under the procedure and subject to the conditions established by this Article. [As amended by Federal Laws No. 210-FZ of July 26, 2019, and No. 425-FZ of November 28, 2025.]

2. Unless this Article provides otherwise, the investment tax deduction for the current tax or reporting period consists in aggregate of: [As amended by Federal Law No. 629-FZ of December 25, 2023.]

  1. not more than 90 percent of the expenses constituting the initial cost of a fixed asset under the second paragraph of Article 257(1) of this Code, excluding the expenses provided for by subparagraph 2.1 of this paragraph; [As amended by Federal Laws No. 210-FZ of July 26, 2019, and No. 629-FZ of December 25, 2023.]

  2. not more than 90 percent of the expenses constituting the amount by which the initial cost of a fixed asset changes in the cases specified in Article 257(2) of this Code, other than partial retirement of the fixed asset, excluding the expenses provided for by subparagraph 2.1 of this paragraph; [As amended by Federal Laws No. 210-FZ of July 26, 2019, and No. 629-FZ of December 25, 2023.]

2.1. not more than 25 percent of expenses constituting the initial cost of a fixed asset under the second paragraph of Article 257(1) of this Code and/or the amount by which the initial cost of a fixed asset changes in the cases specified in Article 257(2) of this Code, other than partial retirement of the fixed asset, where those expenses are incurred under an agreement for implementation of an investment project concluded with the authorized executive authority of a constituent entity of the Russian Federation (the “investment agreement” for purposes of this Article) and information on that agreement is included in the register of investment projects receiving state or municipal support in the form of an investment tax deduction (the “register of investment projects” for purposes of this Article). An investment agreement is concluded with respect to an investment project included in the register of technological-sovereignty projects and structural-adaptation projects of the Russian economy, or with respect to an investment project satisfying criteria established by the Government of the Russian Federation. The form and material terms of an investment agreement and the procedure for concluding, terminating, and amending it are established by the Government of the Russian Federation; [Subparagraph added by Federal Law No. 629-FZ of December 25, 2023.]

  1. not more than 100 percent of expenses in the form of donations transferred to state and municipal institutions operating in the field of culture, and to nonprofit organizations or foundations to establish endowment capital for purposes of supporting those institutions;

  2. not more than 85 percent of expenses in the form of funds transferred under agreements financing activities to create infrastructure facilities within the constituent entity of the Russian Federation granting the investment tax deduction, or in waters adjoining it, that under Russian legislation may be exclusively federally owned (the “infrastructure-creation expenses” for purposes of this Article); [Subparagraph added by Federal Law No. 63-FZ of April 15, 2019.]

  3. not more than 80 percent of expenses to create transport, utility, and social infrastructure facilities, including expenses to acquire or construct them and bring them to a condition suitable for use, taking into account value-added tax and excise taxes not deductible under Chapters 21 and 22 of this Code. The creation of those transport, utility, and social infrastructure facilities must be an obligation under the terms of a comprehensive-development agreement for a territory providing for construction of one or more apartment buildings or one or more block-built houses, or under an agreement for comprehensive development of a territory for purposes of constructing standard housing, concluded with the taxpayer before the effective date of Federal Law No. 494-FZ of December 30, 2020, “On Amendments to the Urban Planning Code of the Russian Federation and Certain Legislative Acts of the Russian Federation to Ensure Comprehensive Development of Territories,” in accordance with the Urban Planning Code of the Russian Federation; [Subparagraph added by Federal Law No. 210-FZ of July 26, 2019; as amended by Federal Laws No. 305-FZ of July 2, 2021, and No. 323-FZ of July 14, 2022.]

  4. not more than 90 percent of scientific-research and/or experimental-design expenses specified in Article 262(2)(1)–(5) of this Code; [Subparagraph added by Federal Law No. 374-FZ of November 23, 2020.]

  5. not more than 100 percent of expenses to pay for work or services involving the installation, testing, adaptation, or modification of computer programs and databases included in the unified register of Russian computer programs and databases and/or fixed assets included in the unified register of Russian radio-electronic products, where those expenses are not taken into account in forming the initial cost of the relevant intangible assets, if exclusive rights exist, or fixed assets, as well as expenses to train employees who service those computer programs and databases and/or fixed assets; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

  6. not more than 42.5 percent of expenses in the form of property, including funds, transferred by a technology partner and/or its subsidiaries in which its direct and/or indirect participation interest, determined under Article 105.2 of this Code, is at least 50 percent (the “persons transferring property for development of genetic technologies in the Russian Federation” for purposes of this Article) to the nonprofit organizations specified in Article 251(2)(22) of this Code; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

  7. not more than 100 percent of expenses in the form of the value of property, including funds, transferred without consideration to educational organizations implementing core educational programs that have state accreditation and/or to state and municipal educational organizations conducting educational activities under additional sports-training programs and additional general-development programs in physical culture and sports; [Subparagraph added by Federal Law No. 430-FZ of November 4, 2022; as amended by Federal Law No. 460-FZ of December 15, 2025.]

  8. not more than 100 percent of expenses in the form of funds contributed to an investment partnership whose activities are directed toward making venture and/or direct investments in organizations having the status of a small technology company obtained under Federal Law No. 478-FZ of August 4, 2023, “On the Development of Technology Companies in the Russian Federation,” provided that information on that investment partnership is included in the regional register of investment partnerships for making venture and/or direct investments in innovation projects and/or innovation activity (the “regional register of investment partnerships” for purposes of this Article). The procedure for forming and maintaining the regional register of investment partnerships–including the grounds for including investment partnerships in and excluding them from that register and requirements for investment-partnership agreements for purposes of inclusion in the register, including the categories or types of innovation projects and innovation activity covered by the agreement–is established by a regulatory legal act of the relevant constituent entity of the Russian Federation; [Subparagraph added by Federal Law No. 337-FZ of September 30, 2024.]

  9. not more than 100 percent of the expenses defined by the law of the constituent entity of the Russian Federation within whose territory a decision is made to introduce an investment tax deduction with respect to those expenses. [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph as amended by Federal Law No. 426-FZ of November 27, 2018.]

2.1. In the current tax or reporting period, a taxpayer may reduce the amounts of tax or advance payments creditable to the revenue of the budgets of constituent entities of the Russian Federation by the investment tax deduction, or a portion of the investment tax deduction, for the current tax or reporting period and by the unused investment tax deduction from preceding tax or reporting periods, determined taking into account paragraph 9 of this Article, but by no more than the maximum investment tax deduction. [As amended by Federal Law No. 368-FZ of November 9, 2020.]

The maximum investment tax deduction equals the difference between the estimated amount of tax creditable to the budget of the relevant constituent entity of the Russian Federation for the tax or reporting period, as determined by the taxpayer without applying this Article, and the estimated amount of tax creditable to that budget for the tax or reporting period, determined without applying this Article on the assumption that the applicable tax rate is 5 percent, unless a different rate is prescribed by a decision of the constituent entity. The estimated tax amount creditable to the budget of the relevant constituent entity for the tax or reporting period is also determined without taking into account the expenses specified in Article 258(9) of this Code and the corresponding depreciation amount for the fixed assets specified in the first paragraph of paragraph 4 of this Article. [As amended by Federal Law No. 210-FZ of July 26, 2019.]

The maximum investment tax deduction with respect to the expenses specified in paragraph 2(2.1) of this Article is determined under the procedure provided by the second paragraph of this paragraph. The tax rate prescribed by a decision of a constituent entity for calculating that maximum investment tax deduction may not exceed 10 percent. [Paragraph added by Federal Law No. 629-FZ of December 25, 2023.]

[Paragraph added by Federal Law No. 426-FZ of November 27, 2018.]

2.2. The investment tax deduction with respect to the expenses specified in paragraph 2(8) of this Article may be applied by a taxpayer both to expenses incurred by the taxpayer itself and to expenses incurred by other persons transferring property for development of genetic technologies in the Russian Federation, provided those persons transfer to the taxpayer copies of documents confirming the amounts and purpose of those expenses and their compliance with the requirements established by this Article. If copies of those documents are transferred to the taxpayer, the persons that incurred the expenses and transferred property for development of genetic technologies in the Russian Federation do not apply the investment tax deduction with respect to those expenses. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

3. If a taxpayer, other than a taxpayer specified in paragraph 11(4) of this Article, has exercised the right to apply the investment tax deduction with respect to the expenses specified in paragraph 2(1) and (2) of this Article, it may also reduce the amount of tax or advance payment creditable to the federal budget by an amount equal to 10 percent of the expenses constituting the initial cost of a fixed asset under the second paragraph of Article 257(1) of this Code and/or 10 percent of the expenses constituting the amount by which the initial cost of a fixed asset changes in the cases specified in Article 257(2) of this Code, other than partial retirement of fixed assets. [As amended by Federal Laws No. 368-FZ of November 9, 2020, and No. 425-FZ of November 28, 2025.]

If a taxpayer has exercised the right to apply the investment tax deduction with respect to the expenses specified in paragraph 2(6) of this Article, it may also reduce the amount of tax or advance payment creditable to the federal budget by an amount equal to 10 percent of those expenses. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

The amount of tax or advance payment creditable to the federal budget for the current tax or reporting period may not be reduced by more than the estimated tax amount calculated on the profit attributable to the relevant separate subdivision or subdivisions, determined under Article 288(2) of this Code, at the rate established by the second paragraph of Article 284(1) of this Code reduced by 5 percentage points. For purposes of this paragraph, the relevant separate subdivisions are separate subdivisions, including the organization itself, located in the territory of the constituent entity whose law established the right to apply the investment tax deduction exercised by the taxpayer. [As amended by Federal Laws No. 368-FZ of November 9, 2020, and No. 176-FZ of July 12, 2024.]

The reduction in the amount of tax creditable to the federal budget by the expenses provided for in the first paragraph of this paragraph is made in the tax or reporting period in which the fixed assets are placed in service and/or their initial cost changes; the reduction by the expenses provided for in the second paragraph of this paragraph is made in the tax or reporting period in which the scientific research and/or experimental-design work, or a separate stage of that work, is completed or the acceptance certificate for it is signed. The reduction may also be made in subsequent tax or reporting periods, taking into account paragraph 9 of this Article. [As amended by Federal Law No. 374-FZ of November 23, 2020.]

The amount of tax or advance payment creditable to the federal budget must be reduced by an amount equal to 15 percent of infrastructure-creation expenses, provided the taxpayer exercised the right to apply the investment tax deduction with respect to the expenses specified in paragraph 2(4) of this Article.

If a taxpayer has exercised the right to apply the investment tax deduction with respect to the expenses specified in paragraph 2(8) of this Article, it may also reduce the amount of tax or advance payment creditable to the federal budget by an amount equal to 7.5 percent of those expenses. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

The amount of tax or advance payment payable to the federal budget for the current tax or reporting period may not be reduced by more than the estimated tax amount calculated from the tax base for the current tax or reporting period on the assumption that the applicable tax rate is 2 percent, or 3 percent in 2025–2030. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph as amended by Federal Law No. 210-FZ of July 26, 2019.]

4. The investment tax deduction in the form of the expenses specified in paragraph 2(1) and (2) of this Article applies to fixed assets in the third through tenth depreciation groups–excluding buildings, structures, and transmission devices in the eighth through tenth depreciation groups unless a decision of the constituent entity provides otherwise–at the location of the organization and/or at the location of the separate subdivisions to which those assets relate, taking into account paragraph 6 of this Article. [As amended by Federal Laws No. 426-FZ of November 27, 2018, No. 210-FZ of July 26, 2019, and No. 305-FZ of July 2, 2021.]

The investment tax deduction in the form of the expenses specified in paragraph 2(2.1) of this Article applies to fixed assets for which information is contained in the register of investment projects and that are placed in service, or whose initial cost changes, no later than five years after the investment agreement is concluded, at the location of the organization that concluded the investment agreement and/or at the location of the separate subdivisions to which those assets relate. [Paragraph added by Federal Law No. 629-FZ of December 25, 2023.]

The investment tax deduction in the form of the expenses specified in paragraph 2(1), (2), and (6) of this Article and the investment tax deduction in the form of the expenses specified in paragraph 2(2.1) may not apply to the same fixed assets, or to fixed assets and intangible assets to which the federal investment tax deduction under Article 286.2 of this Code has been applied. [Paragraph added by Federal Law No. 629-FZ of December 25, 2023; as amended by Federal Laws No. 176-FZ of July 12, 2024, and No. 425-FZ of November 28, 2025.]

The investment tax deduction in the form of the expenses specified in paragraph 2(3) of this Article applies at the location of the organization and/or at the location of its separate subdivisions, taking into account paragraph 6 of this Article. [Paragraph added by Federal Law No. 426-FZ of November 27, 2018.]

The investment tax deduction in the form of infrastructure-creation expenses applies at the location of the organization with respect to an infrastructure facility created within the constituent entity that granted the right to apply the deduction for that facility, or in waters adjoining that constituent entity, provided the organization and the infrastructure facility being created are located within the same constituent entity or in its adjoining waters. [Paragraph added by Federal Law No. 63-FZ of April 15, 2019.]

The investment tax deduction in the form of the expenses specified in paragraph 2(5) of this Article applies to transport, utility, and social infrastructure facilities at the location of the organization and/or at the location of the separate subdivisions to which those facilities relate, taking into account paragraph 6 of this Article. [Paragraph added by Federal Law No. 210-FZ of July 26, 2019.]

The investment tax deduction in the form of the expenses specified in paragraph 2(6) of this Article applies to scientific research and/or experimental-design work at the location of the organization and/or at the location of its separate subdivisions, taking into account paragraph 6 of this Article. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

The investment tax deduction in the form of the expenses specified in paragraph 2(7) of this Article applies to computer programs and databases and/or fixed assets at the location of the organization and/or at the location of the separate subdivisions that incurred the relevant expenses, taking into account paragraph 6 of this Article. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

The investment tax deduction in the form of the expenses specified in paragraph 2(8) of this Article applies at the location of the organization and/or at the location of its separate subdivisions, taking into account paragraph 6 of this Article. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

The investment tax deduction in the form of the expenses specified in paragraph 2(9) of this Article applies at the location of the organization and/or at the location of its separate subdivisions, provided the organization or its separate subdivisions and the educational organization to which the property was transferred without consideration are located in the territory of the constituent entity that granted the right to apply that deduction, taking into account paragraph 6 of this Article. [Paragraph added by Federal Law No. 430-FZ of November 4, 2022.]

The investment tax deduction in the form of the expenses specified in paragraph 2(10) of this Article applies at the location of the organization and/or at the location of its separate subdivisions, provided the organization and/or its separate subdivisions are located in the territory of the constituent entity that granted the right to apply that deduction, taking into account paragraph 6 of this Article. [Paragraph added by Federal Law No. 337-FZ of September 30, 2024.]

The investment tax deduction in the form of the expenses specified in paragraph 2(11) of this Article applies at the location of the organization and/or at the location of the separate subdivisions that incurred those expenses, provided the organization and/or those separate subdivisions are located in the territory of the constituent entity that granted the right to apply that deduction, taking into account paragraph 6 of this Article. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

5. The investment tax deduction in the form of the expenses specified in paragraph 2(1)–(2.1) of this Article applies against tax or an advance payment calculated for the tax or reporting period in which the fixed asset is placed in service or its initial cost changes, and for subsequent tax or reporting periods, taking into account paragraph 9 of this Article. [As amended by Federal Laws No. 426-FZ of November 27, 2018, No. 368-FZ of November 9, 2020, and No. 629-FZ of December 25, 2023.]

The investment tax deduction in the form of the expenses specified in paragraph 2(3) of this Article applies against tax calculated for the tax or reporting period in which the relevant donations are transferred, and for subsequent tax or reporting periods, taking into account paragraph 9 of this Article. [Paragraph added by Federal Law No. 426-FZ of November 27, 2018.]

The investment tax deduction in the form of infrastructure-creation expenses applies against tax calculated for the tax or reporting period in which the funds constituting those expenses are transferred. [Paragraph added by Federal Law No. 63-FZ of April 15, 2019.]

The investment tax deduction in the form of the expenses specified in paragraph 2(5) of this Article applies against tax calculated for the tax or reporting period in which the taxpayer transfers the transport, utility, and social infrastructure facilities to state or municipal ownership without consideration, and for subsequent tax or reporting periods, taking into account paragraph 9 of this Article. [Paragraph added by Federal Law No. 210-FZ of July 26, 2019.]

The investment tax deduction in the form of the expenses specified in paragraph 2(6) of this Article applies against tax calculated for the tax or reporting period in which the scientific research and/or experimental-design work, or a separate stage of that work, is completed or the acceptance certificate for it is signed, and for subsequent tax or reporting periods, taking into account paragraph 9 of this Article. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

The investment tax deduction in the form of the expenses specified in paragraph 2(7) of this Article applies against tax calculated for the tax or reporting period in which the taxpayer receives the results of completed work, or services are provided to it, to ensure the operation of the relevant computer programs and databases and/or fixed assets, and for subsequent tax or reporting periods, taking into account paragraph 9 of this Article. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

The investment tax deduction in the form of the expenses specified in paragraph 2(8) of this Article applies against tax or an advance payment calculated for the tax or reporting period in which the relevant expenses are incurred, and for subsequent tax or reporting periods, taking into account paragraph 9 of this Article. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

The investment tax deduction in the form of the expenses specified in paragraph 2(9) of this Article applies against tax or an advance payment calculated for the tax or reporting period in which the property is transferred without consideration, and for subsequent tax or reporting periods, taking into account paragraph 9 of this Article. [Paragraph added by Federal Law No. 430-FZ of November 4, 2022.]

If a taxpayer has exercised the right to apply the investment tax deduction in the form of the expenses specified in paragraph 2(2.1) of this Article against tax or an advance payment, the investment tax deduction in the form of expenses specified in other subparagraphs of paragraph 2 does not apply from that tax or reporting period through and including the tax period in which the taxpayer last exercised the investment tax deduction in the form of the expenses specified in paragraph 2(2.1) with respect to the particular investment agreement. [Paragraph added by Federal Law No. 629-FZ of December 25, 2023.]

The investment tax deduction in the form of the expenses specified in paragraph 2(10) of this Article applies against tax or an advance payment calculated for the tax or reporting period in which the funds constituting those expenses are transferred, and for subsequent tax or reporting periods, taking into account paragraph 9 of this Article. [Paragraph added by Federal Law No. 337-FZ of September 30, 2024.]

The investment tax deduction in the form of the expenses specified in paragraph 2(11) of this Article applies against tax or an advance payment calculated for the tax or reporting period in which those expenses are incurred, and for subsequent tax or reporting periods, taking into account paragraph 9 of this Article. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

6. A law of a constituent entity of the Russian Federation may establish:

  1. the right to apply the investment tax deduction with respect to the taxpayer expenses specified in paragraph 2(1) and (2) of this Article to fixed assets relating to organizations or their separate subdivisions located within that constituent entity; [As amended by Federal Law No. 426-FZ of November 27, 2018.]

  2. the maximum amounts of the expenses specified in paragraph 2(1) and (2) of this Article that are taken into account in determining the investment tax deduction for the current tax or reporting period, the right to which is granted under subparagraph 1 of this paragraph, and the tax rate used to calculate the maximum investment tax deduction under the second paragraph of paragraph 2.1 of this Article; [As amended by Federal Laws No. 368-FZ of November 9, 2020, and No. 629-FZ of December 25, 2023.]

  3. the categories of taxpayers that are or are not granted the right to apply the investment tax deduction provided for by subparagraph 1 of this paragraph;

  4. the categories of fixed assets with respect to which taxpayers are or are not granted the right to apply the investment tax deduction provided for by subparagraph 1 of this paragraph;

4.1. fixed assets in the form of buildings, structures, and transmission devices in the eighth through tenth depreciation groups with respect to which taxpayers are or are not granted the right to apply the investment tax deduction provided for by subparagraph 1 of this paragraph; [Subparagraph added by Federal Law No. 305-FZ of July 2, 2021.]

4.2. minimum periods of actual use of fixed assets or categories of fixed assets, where disposition or other retirement, other than liquidation, before the end of that period of a fixed asset for which the taxpayer exercised the right to apply the investment tax deduction provided for by subparagraph 1 or 4.3 of this paragraph entails recapture and payment to the budget of the tax not paid as a result of applying that deduction to the fixed asset, together with the corresponding late-payment interest; [Subparagraph added by Federal Law No. 305-FZ of July 2, 2021; as amended by Federal Law No. 629-FZ of December 25, 2023.]

4.3. the right to apply the investment tax deduction with respect to the taxpayer expenses specified in paragraph 2(2.1) of this Article to fixed assets for which information is contained in the register of investment projects and that relate to organizations that concluded investment agreements, or to separate subdivisions of those organizations, located within that constituent entity; [Subparagraph added by Federal Law No. 629-FZ of December 25, 2023.]

4.4. the tax rate used to calculate the maximum investment tax deduction under the third paragraph of paragraph 2.1 of this Article with respect to the expenses specified in paragraph 2(2.1) of this Article; [Subparagraph added by Federal Law No. 629-FZ of December 25, 2023.]

  1. the right to apply the investment tax deduction with respect to the taxpayer expenses specified in paragraph 2(3) of this Article to state and municipal institutions operating in the field of culture and nonprofit organizations or foundations whose location is within that constituent entity; [Subparagraph added by Federal Law No. 426-FZ of November 27, 2018.]

  2. the maximum amounts of expenses in the form of donations transferred to state and municipal institutions operating in the field of culture and to nonprofit organizations or foundations to establish endowment capital for purposes of supporting those institutions that are taken into account in determining the investment tax deduction; [Subparagraph added by Federal Law No. 426-FZ of November 27, 2018.]

  3. the categories of state and municipal institutions operating in the field of culture and nonprofit organizations or foundations owning endowment capital for which donations are taken into account in determining the investment tax deduction; [Subparagraph added by Federal Law No. 426-FZ of November 27, 2018.]

  4. the right to apply the investment tax deduction with respect to infrastructure-creation expenses; [Subparagraph added by Federal Law No. 63-FZ of April 15, 2019.]

  5. the amounts of the investment tax deduction for which the right to apply is granted under subparagraph 8 of this paragraph; [Subparagraph added by Federal Law No. 63-FZ of April 15, 2019.]

  6. the types of infrastructure facilities for which the right provided by subparagraph 8 of this paragraph is granted with respect to their creation expenses; [Subparagraph added by Federal Law No. 63-FZ of April 15, 2019.]

  7. the right to apply the investment tax deduction with respect to the taxpayer expenses specified in paragraph 2(5) of this Article to transport, utility, and social infrastructure facilities located within that constituent entity; [Subparagraph added by Federal Law No. 210-FZ of July 26, 2019.]

  8. the maximum amount of expenses for creating transport, utility, and social infrastructure facilities transferred by the taxpayer to state or municipal ownership without consideration; [Subparagraph added by Federal Law No. 210-FZ of July 26, 2019.]

  9. the categories of taxpayers that are or are not granted the right to apply the investment tax deduction provided for by subparagraph 11 of this paragraph; [Subparagraph added by Federal Law No. 210-FZ of July 26, 2019.]

  10. the categories of transport, utility, and social infrastructure facilities with respect to whose creation expenses taxpayers are or are not granted the right to apply the investment tax deduction provided for by subparagraph 11 of this paragraph; [Subparagraph added by Federal Law No. 210-FZ of July 26, 2019.]

  11. the right to apply the investment tax deduction with respect to the taxpayer expenses specified in paragraph 2(6) of this Article to depreciable-property items whose depreciation is included in those expenses and/or employees whose labor costs are included in those expenses, where those property items or employees relate to the organization or its separate subdivisions located within that constituent entity; [Subparagraph added by Federal Law No. 374-FZ of November 23, 2020.]

  12. the maximum amount of scientific-research and/or experimental-design expenses taken into account in determining the investment tax deduction; [Subparagraph added by Federal Law No. 374-FZ of November 23, 2020.]

  13. the categories of taxpayers that are or are not granted the right to apply the investment tax deduction provided for by subparagraph 15 of this paragraph; [Subparagraph added by Federal Law No. 374-FZ of November 23, 2020.]

  14. the types of scientific research and/or experimental-design work with respect to whose performance expenses taxpayers are or are not granted the right to apply the investment tax deduction provided for by subparagraph 15 of this paragraph; [Subparagraph added by Federal Law No. 374-FZ of November 23, 2020.]

  15. the right to apply the investment tax deduction with respect to the taxpayer expenses specified in paragraph 2(7) of this Article that are incurred within that constituent entity; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

  16. the maximum amount of the expenses specified in paragraph 2(7) of this Article that are taken into account in determining the investment tax deduction; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

  17. the categories of taxpayers that are or are not granted the right to apply the investment tax deduction provided for by subparagraph 19 of this paragraph; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

  18. the categories of fixed assets included in the unified register of Russian radio-electronic products and/or the categories of computer programs and databases included in the unified register of Russian computer programs and databases whose operation gives rise to the expenses specified in paragraph 2(7) of this Article, with respect to which the taxpayer is or is not granted the right to apply the investment tax deduction provided for by subparagraph 19 of this paragraph; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

  19. the right to apply the investment tax deduction with respect to the taxpayer expenses specified in paragraph 2(8) of this Article; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

  20. the right to apply the investment tax deduction with respect to the taxpayer expenses specified in paragraph 2(9) of this Article; [Subparagraph added by Federal Law No. 430-FZ of November 4, 2022.]

  21. the maximum amounts of expenses in the form of the value of property and/or the types of property transferred without consideration to educational organizations specified in paragraph 2(9) of this Article; [Subparagraph added by Federal Law No. 430-FZ of November 4, 2022.]

  22. the list of core educational programs implemented by educational organizations specified in paragraph 2(9) of this Article; [Subparagraph added by Federal Law No. 430-FZ of November 4, 2022.]

  23. the right to apply the investment tax deduction with respect to the taxpayer expenses specified in paragraph 2(10) of this Article; [Subparagraph added by Federal Law No. 337-FZ of September 30, 2024.]

  24. the maximum amount of the expenses specified in paragraph 2(10) of this Article that are taken into account in determining the investment tax deduction; [Subparagraph added by Federal Law No. 337-FZ of September 30, 2024.]

  25. the right to apply the investment tax deduction with respect to the taxpayer expenses specified in paragraph 2(11) of this Article that are incurred within that constituent entity; [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

  26. the maximum amount of the expenses specified in paragraph 2(11) of this Article that are taken into account in determining the investment tax deduction; [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

  27. the types and/or criteria of the expenses specified in paragraph 2(11) of this Article that are taken into account in determining the investment tax deduction; [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

  28. the categories of taxpayers that are or are not granted the right to apply the investment tax deduction provided for by subparagraph 29 of this paragraph. [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

7. A taxpayer that exercised the right to apply the investment tax deduction with respect to a fixed asset specified in the first or second paragraph of paragraph 4 of this Article may not apply Article 258(9) of this Code to that asset with respect to expenses incurred to acquire, create, construct, complete, retrofit, reconstruct, modernize, or technically re-equip it that the taxpayer takes into account in determining the investment tax deduction for that asset. [As amended by Federal Laws No. 426-FZ of November 27, 2018, No. 368-FZ of November 9, 2020, and No. 629-FZ of December 25, 2023.]

Fixed assets are not depreciable to the extent their initial cost was formed from expenses incurred to acquire, create, construct, complete, retrofit, reconstruct, modernize, or technically re-equip them with respect to which the taxpayer exercised the right to apply the investment tax deduction under this Article. [As amended by Federal Law No. 368-FZ of November 9, 2020.]

Expenses to complete, retrofit, reconstruct, modernize, or technically re-equip a fixed asset for which the taxpayer exercised the right to apply the investment tax deduction under this Article, incurred after the taxpayer ceases to exercise that right with respect to the asset, including because the relevant law of the constituent entity is repealed, are taken into account under the general procedure established by this Chapter. [Paragraph added by Federal Law No. 368-FZ of November 9, 2020.]

A taxpayer that exercised the right to apply the investment tax deduction with respect to scientific research and/or experimental-design work specified in the seventh paragraph of paragraph 4 of this Article may not take expenses for that research or development into account in determining the tax base or apply Article 267.2 of this Code to it. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020; as amended by Federal Law No. 629-FZ of December 25, 2023.]

Fixed assets are not depreciable to the extent their initial cost was formed from expenses incurred to acquire, create, construct, complete, retrofit, reconstruct, modernize, or technically re-equip them that are stated in the report provided for by paragraph 13 of this Article. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

A taxpayer that exercised the right to apply the investment tax deduction with respect to the contribution amount under the investment-partnership agreement specified in paragraph 2(10) of this Article may not take that amount into account in determining profit or loss upon withdrawal from the investment partnership or termination of the investment-partnership agreement under Article 278.2(10) of this Code. [Paragraph added by Federal Law No. 337-FZ of September 30, 2024.]

A taxpayer that exercised the right to apply the investment tax deduction with respect to the expenses specified in paragraph 2(11) of this Article may not take those expenses into account in determining the tax base, and depreciable property whose initial cost was formed from those expenses is not depreciable. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

8. A taxpayer's decision to exercise the right to apply the investment tax deduction applies to all or selected fixed assets specified in the first or second paragraph of paragraph 4 of this Article and to scientific research and/or experimental-design work specified in the seventh paragraph of paragraph 4, taking into account paragraph 6, and is stated in the taxpayer's accounting policy for tax purposes. A taxpayer having separate subdivisions makes the decision to exercise the right to apply the investment tax deduction separately for each constituent entity of the Russian Federation within whose territory those subdivisions are located, and applies it to all or selected separate subdivisions located within the relevant constituent entity. [As amended by Federal Laws No. 426-FZ of November 27, 2018, No. 210-FZ of July 26, 2019, No. 325-FZ of September 29, 2019, No. 374-FZ of November 23, 2020, and No. 629-FZ of December 25, 2023.]

Exercise of, or refusal to exercise, the right to apply the investment tax deduction is permitted from the beginning of the next tax period. The taxpayer may change a previously made decision to exercise or not exercise that right after three consecutive tax periods in which the decision applied, unless a decision of the constituent entity prescribes a different period.

The taxpayer's decision to exercise the right to apply the investment tax deduction applies to fixed assets and scientific research and/or experimental-design work relating to organizations or their separate subdivisions located within constituent entities of the Russian Federation that granted the right to apply the investment tax deduction to those assets, research, and/or development under paragraph 6 of this Article, during the period in which the relevant law is in force. [As amended by Federal Law No. 374-FZ of November 23, 2020.]

9. The portion of the investment tax deduction for the current tax or reporting period that exceeds the maximum investment tax deduction calculated under the second paragraph of paragraph 2.1 of this Article (the unused investment tax deduction) may be used to reduce tax or advance-payment amounts creditable to the revenue of the budgets of constituent entities of the Russian Federation in subsequent tax or reporting periods, unless a law of the constituent entity provides otherwise. [As amended by Federal Law No. 629-FZ of December 25, 2023.]

The portion of the investment tax deduction for the current tax or reporting period with respect to the expenses specified in paragraph 2(2.1) of this Article that exceeds the maximum investment tax deduction calculated under the third paragraph of paragraph 2.1 (the unused investment tax deduction) may be used to reduce tax or advance-payment amounts creditable to the revenue of the budgets of constituent entities of the Russian Federation in subsequent tax or reporting periods. [Paragraph added by Federal Law No. 629-FZ of December 25, 2023.]

The portion of the federal-budget tax or advance-payment reduction determined under paragraph 3 of this Article that exceeds the estimated tax amount determined under the third paragraph of paragraph 3 or the third paragraph of paragraph 10 may be used to reduce federal-budget tax or advance-payment amounts in subsequent tax or reporting periods if the corresponding right under the first paragraph of this paragraph applies to the investment tax deduction. [As amended by Federal Law No. 374-FZ of November 23, 2020.]

[Paragraph as amended by Federal Law No. 368-FZ of November 9, 2020.]

10. When tax or an advance payment is paid for a consolidated group of taxpayers, the responsible member of the group may apply the investment tax deduction and reduce the amount of tax payable to the federal budget under the procedure and subject to the conditions established by this Article, taking into account the following special rules.

The responsible member applies the investment tax deduction to the amount of tax creditable to the revenue of the budget of a constituent entity of the Russian Federation that is attributable to the relevant member of the consolidated group, or the relevant separate subdivision of that member, which incurred the expenses provided for by paragraph 2(1) and (2) of this Article, as determined under the procedure established by Article 288(6) of this Code.

The responsible member may not reduce the amount of tax or advance payment payable to the federal budget by more than the estimated tax amount calculated on the profit attributable to the relevant member or members of the consolidated group, or the relevant separate subdivisions of that member or those members, as determined under Article 288(6) of this Code, at the rate established by the second paragraph of Article 284(1) of this Code.

The responsible member makes the decision to exercise the right to apply the investment tax deduction separately for each constituent entity of the Russian Federation within whose territory members of the group, or separate subdivisions of those members, are located, and applies the decision to all members of the consolidated group, or separate subdivisions of those members, located within the relevant constituent entity.

[Paragraph as amended by Federal Law No. 210-FZ of July 26, 2019.]

11. Unless this paragraph provides otherwise, the following categories of taxpayers may not apply the investment tax deduction, other than the investment tax deduction applied to the expenses specified in paragraph 2(11) of this Article: [As amended by Federal Laws No. 323-FZ of July 14, 2022, and No. 425-FZ of November 28, 2025.]

  1. organizations participating in regional investment projects;

  2. organizations that are residents of special economic zones;

  3. [Subparagraph repealed by Federal Law No. 147-FZ of June 7, 2025.]

  4. organizations conducting activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field;

  5. organizations participating in a free economic zone;

  6. taxpayers that are residents of a territory of advanced development, residents of the Free Port of Vladivostok, or residents of the Arctic Zone of the Russian Federation; [As amended by Federal Law No. 389-FZ of July 31, 2023.]

  7. participants in the project for research, development, and commercialization of their results under the Federal Law “On the Skolkovo Innovation Center”; participants in a project under Federal Law No. 216-FZ of July 29, 2017, “On Innovative Scientific and Technological Centers and on Amendments to Certain Legislative Acts of the Russian Federation”; or Technopolis participants; [As amended by Federal Laws No. 373-FZ of October 30, 2018, and No. 399-FZ of November 23, 2024.]

  8. foreign organizations recognized as tax residents of the Russian Federation;

  9. organizations recognized as taxpayers participating in an agreement on protection and promotion of capital investments that apply the SZPK tax deduction under the procedure provided by Article 288.4 of this Code. [Subparagraph added by Federal Law No. 225-FZ of June 28, 2022.]

Organizations specified in subparagraph 4 of this paragraph may apply the investment tax deduction in the form of the expenses specified in paragraph 2(1), (2), and (8) of this Article to the amount of tax calculated on the tax base determined for activities other than activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field. Expenses specified in paragraph 2(1) or (2) that constitute the initial cost of a fixed asset and/or the amount by which its initial cost changes may be taken into account in determining the investment tax deduction only if the fixed asset is not used in activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field. [Paragraph added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Law No. 425-FZ of November 28, 2025.]

Organizations recognized as taxpayers participating in an agreement on protection and promotion of capital investments may not apply the investment tax deduction in the form of the expenses specified in paragraph 2(2.1) of this Article. [Paragraph added by Federal Law No. 629-FZ of December 25, 2023.]

12. If a fixed asset specified in the first or second paragraph of paragraph 4 of this Article and/or an intangible asset created as a result of scientific-research and/or experimental-design expenses, with respect to which the taxpayer exercised the right to apply the investment tax deduction under this Article, is sold or otherwise retired, other than through liquidation, before the end of its useful life–or, for a fixed asset, before the end of another period prescribed by a decision of the constituent entity–the tax not paid as a result of applying that deduction to the fixed asset and/or intangible asset must be recaptured and paid to the budget, together with the corresponding late-payment interest accrued from the day following the tax-payment date established by Article 287 of this Code. [As amended by Federal Laws No. 374-FZ of November 23, 2020, No. 305-FZ of July 2, 2021, and No. 629-FZ of December 25, 2023.]

If funds transferred by a taxpayer under the financing agreement provided for by paragraph 2(4) of this Article are returned to the taxpayer, the tax not paid as a result of applying the investment tax deduction to the relevant infrastructure-creation expenses must be recaptured and paid to the budget, together with late-payment interest accrued from expiration of the tax-payment deadline established by Article 287 of this Code. [Paragraph added by Federal Law No. 63-FZ of April 15, 2019.]

If property transferred by a taxpayer as a donation or to establish endowment capital, for which the transfer expenses are provided for by paragraph 2(3) of this Article, is returned to the taxpayer, the tax not paid as a result of applying the investment tax deduction to the relevant expenses must be recaptured and paid to the budget, together with late-payment interest accrued from expiration of the tax-payment deadline established by Article 287 of this Code. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

If an investment-partnership agreement for a partnership contribution with respect to which a taxpayer exercised the right to apply the investment tax deduction is terminated or expires before five years have elapsed from the date the agreement was concluded; information on the investment-partnership agreement is removed from the regional register of investment partnerships; rights and obligations are assigned; or a share is separated from property jointly owned by the partners under the investment-partnership agreement, the tax not paid as a result of applying the deduction must be recaptured and paid to the budget, together with late-payment interest accrued from expiration of the tax-payment deadline established by Article 287 of this Code. [Paragraph added by Federal Law No. 337-FZ of September 30, 2024.]

13. For purposes of applying the investment tax deduction to the expenses specified in paragraph 2(8) of this Article, a nonprofit organization specified in Article 251(2)(22) of this Code and/or an organization in which that nonprofit organization's participation interest is at least 50 percent must annually, no later than March 28 of the year following the reporting tax period, submit to persons transferring property for development of genetic technologies in the Russian Federation reports on expenses for measures provided for by the genetic-technologies development program and/or the genetic-technologies development agreement, together with copies of supporting documents, incurred from funds received from persons transferring property for development of genetic technologies in the Russian Federation or from that nonprofit organization.

The reports specified in the first paragraph of this paragraph must also state property, and its value determined under the rules of Chapter 25 of this Code, received from persons transferring property for development of genetic technologies in the Russian Federation or from the nonprofit organization specified in Article 251(2)(22) and used to carry out measures provided for by the genetic-technologies development program and/or the genetic-technologies development agreement.

If the aggregate expenses stated in the submitted reports, taking into account the value of the property specified in the second paragraph of this paragraph, are less than the expenses included by persons transferring property for development of genetic technologies in the Russian Federation in the investment tax deduction, the expenses included by those persons in the investment tax deduction may be substantiated by documents concerning expenses of those organizations stated in the reports for the next tax period.

If expenses taken into account by persons transferring property for development of genetic technologies in the Russian Federation in determining the investment tax deduction cannot be substantiated under the procedure specified in the first through third paragraphs of this paragraph, the corresponding portion of tax not paid as a result of applying the investment tax deduction to the expenses provided for by paragraph 2(8) of this Article must be recaptured and paid to the budget by those persons, together with late-payment interest accrued from expiration of the tax-payment deadline established by Article 287 of this Code.

If the nonprofit organization specified in Article 251(2)(22) of this Code and/or an organization in which that nonprofit organization's participation interest is at least 50 percent used property specified in Article 251(2)(22) or Article 270(48.32) of this Code to carry out measures other than those provided for by the genetic-technologies development program and/or the genetic-technologies development agreement, the corresponding portion of tax not paid as a result of applying the investment tax deduction to the expenses provided for by paragraph 2(8) must be recaptured and paid to the budget by persons transferring property for development of genetic technologies in the Russian Federation, together with late-payment interest accrued from expiration of the tax-payment deadline established by Article 287 of this Code.

[Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

14. The provisions of this Article concerning rights granted to the authorities of a constituent entity of the Russian Federation extend to the representative body of the Sirius Federal Territory. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

15. If a law of a constituent entity of the Russian Federation establishes a taxpayer's right to apply the investment tax deduction with respect to any expenses specified in paragraph 2(1)–(10) of this Article, that constituent entity may not establish an investment tax deduction for the same expenses on the ground specified in paragraph 2(11). [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Article added by Federal Law No. 335-FZ of November 27, 2017.]

Article 286.2. Federal Investment Tax Deduction

1. Unless this Article provides otherwise, a taxpayer that incurred the expenses provided for by paragraph 4 of this Article may reduce the amount of tax or an advance payment calculated by it as taxpayer under Article 286 of this Code at the rate established by the second paragraph of Article 284(1) and creditable to the federal budget by the federal investment tax deduction established by this Article, under the procedure established by this Article.

2. The federal investment tax deduction may also be applied by taxpayers belonging to the same group as the person specified in paragraph 1 of this Article, provided that person transfers to those taxpayers tax-accounting data and copies of documents substantiating the amounts of expenses specified in paragraph 4.

3. The Government of the Russian Federation establishes the categories of taxpayers specified in paragraph 1 of this Article; the categories of fixed assets and intangible assets to which the federal investment tax deduction applies; the characteristics of the group containing the persons specified in paragraph 2; the procedure and conditions for applying the federal investment tax deduction; and the procedure for determining its amount. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

4. The federal investment tax deduction for the current tax or reporting period may not exceed 50 percent, in aggregate, of the expenses constituting the initial cost of a fixed asset under the second paragraph of Article 257(1) of this Code and/or the expenses constituting the initial cost of a depreciable intangible asset under the eleventh paragraph of Article 257(3), and/or the expenses constituting the amount by which the initial cost of a fixed asset or intangible asset changes in the cases specified in Article 257(2), other than expenses for partial retirement.

The federal investment tax deduction does not apply to fixed assets and intangible assets that are not depreciable under Article 256(2) of this Code or whose initial cost was formed from a subsidy or from expenses taken into account using an increasing coefficient. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

5. An unused federal investment tax deduction from preceding tax or reporting periods, determined taking into account paragraph 9 of this Article, may reduce the federal-budget tax or advance-payment amount for the current tax or reporting period.

6. The federal-budget tax reduction for the expenses provided for by paragraph 4 of this Article is made in the tax or reporting period in which the fixed assets or intangible assets are placed in service and/or their initial cost changes.

The reduction may also be made in subsequent tax or reporting periods, taking into account paragraph 9 of this Article.

The federal-budget tax or advance-payment amount payable for the current tax or reporting period may not be reduced by more than the estimated tax amount calculated from the tax base for the current tax or reporting period on the assumption that the applicable tax rate is 5 percent. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph as amended by Federal Law No. 416-FZ of November 29, 2024.]

7. Items of depreciable property for which a decision was made to exercise the right to apply the federal investment tax deduction under this Article are included in depreciation groups or subgroups at their initial cost reduced by the federal investment tax deduction determined for those items and by amounts allocated to expenses of the reporting or tax period for the item under Article 258(9) of this Code. When forming the aggregate balance of depreciation groups or subgroups–or changing the initial cost of items depreciated under the straight-line method under Article 259–the expenses by which the initial cost of those items changes upon completion, retrofitting, reconstruction, modernization, or technical re-equipment are reduced by the federal investment tax deduction determined for those expenses and by amounts allocated to expenses of the reporting or tax period for the item under Article 258(9). [Paragraph as amended by Federal Law No. 416-FZ of November 29, 2024.]

8. A taxpayer states its decision to exercise the right to apply the federal investment tax deduction in its accounting policy for tax purposes, selecting the parameters for applying the federal investment tax deduction determined by the Government of the Russian Federation under paragraph 3 of this Article.

9. The portion of the federal investment tax deduction for the current tax or reporting period that exceeds the tax amount calculated under paragraph 1 of this Article, taking into account paragraph 6, for the current tax period may be used to reduce federal-budget tax or advance-payment amounts in subsequent tax or reporting periods, but for no longer than the period determined by the Government of the Russian Federation under paragraph 3.

10. The following categories of taxpayers may not apply the federal investment tax deduction:

  1. foreign organizations recognized as tax residents of the Russian Federation;

  2. organizations recognized as taxpayers participating in an agreement on protection and promotion of capital investments;

  3. credit institutions;

  4. organizations producing the excisable goods specified in Article 181(1)(1), (2), (3), (3.1), (5), (16), (17), and (23) of this Code.

11. If a fixed asset or intangible asset with respect to which a taxpayer exercised the right to apply the federal investment tax deduction under this Article is sold or otherwise retired before five years have elapsed from the time it was placed in service, other than where it is sold or retired after the end of its useful life, the tax not paid as a result of applying the deduction to that fixed asset or intangible asset must be recaptured and paid to the budget, together with the corresponding late-payment interest accrued from the day following the tax-payment date established by Article 287 of this Code. This paragraph does not apply upon liquidation of a fixed asset.

If the federal investment tax deduction was applied by third parties under this Article, the taxpayer that owned the fixed asset or intangible asset specified in the first paragraph of this paragraph must notify the taxpayer that exercised the right to apply the federal investment tax deduction to that asset of its retirement within 10 days.

If a taxpayer violates the rules for applying the federal investment tax deduction, the tax not paid as a result of applying that deduction must be recaptured and paid to the budget, together with late-payment interest accrued from expiration of the tax-payment deadline established by Article 287 of this Code.

[Article added by Federal Law No. 176-FZ of July 12, 2024.]

Article 287. Deadlines and Procedure for Payment of Tax and Advance Tax Payments

1. Tax payable at the end of a tax period must be paid no later than March 28 of the year following the tax period. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

Advance payments at the end of a reporting period must be paid no later than the twenty-eighth day of the month following the relevant reporting period. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

Monthly advance payments due during a reporting period must be paid no later than the twenty-eighth day of each month of that reporting period, unless this Article provides otherwise. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 305-FZ of July 2, 2021.]

Taxpayers calculating monthly advance payments on the basis of profit actually received must pay the advance payments no later than the twenty-eighth day of the month following the month for which tax is calculated. [As amended by Federal Laws No. 198-FZ of December 31, 2001, and No. 57-FZ of May 29, 2002.]

At the end of a reporting or tax period, monthly advance payments paid during that period are credited against advance payments payable at the end of the reporting period. Advance payments payable at the end of the reporting period are credited against tax payable at the end of the next reporting or tax period. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 137-FZ of July 27, 2006.]

2. A Russian organization, a foreign organization conducting activities in the Russian Federation through a permanent establishment, or an individual entrepreneur, acting as tax agent, that pays income to a foreign organization must withhold the tax amount from that foreign organization's income upon each payment or transfer of funds to it or other receipt of income by it, except for dividend income and interest on state and municipal securities, to which the procedure established by paragraph 4 of this Article applies, unless this Code provides otherwise. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 259-FZ of August 8, 2024.]

The tax agent must transfer the relevant tax amount no later than the twenty-eighth day of the month following the month in which funds are paid or transferred to the foreign organization or the foreign organization otherwise receives the income. [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 263-FZ of July 14, 2022.]

3. Special rules for payment of tax by taxpayers having separate subdivisions are established by Article 288 of this Code.

4. For income paid to taxpayers in the form of dividends and interest on state and municipal securities, the tax agent making the payment must transfer tax withheld upon payment of the income to the budget no later than the twenty-eighth day of the month following the month of payment. [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 263-FZ of July 14, 2022.]

Tax on income from state and municipal securities whose terms of circulation provide that amounts of accrued interest income or accrued coupon income are recognized as interest income received by the seller and taxable to the income recipient under Article 284(4) of this Code must be paid to the budget by the taxpayer receiving the income no later than the twenty-eighth day of the month following the relevant month of the reporting or tax period in which the income is received, on the basis of the dates recognized as the dates of receipt of income under Articles 271 and 273 of this Code. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 58-FZ of June 6, 2005, and No. 565-FZ of December 28, 2022.]

5. Newly established organizations pay advance payments for the relevant reporting period provided that their sales revenue did not exceed RUB 5 million per month or RUB 15 million per quarter. If those limits are exceeded, beginning with the month following the month in which the excess arose, the taxpayer pays advance payments under the procedure provided by paragraph 1 of this Article, taking into account Article 286(6) of this Code. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 150-FZ of June 8, 2015.]

6. Organizations specified in Article 286(3.1) of this Code must pay tax for the 2020 and 2021 tax periods no later than March 28, 2022. [Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

Article 288. Special Rules for Calculation and Payment of Tax by a Taxpayer Having Separate Subdivisions

1. Taxpayers that are Russian organizations having separate subdivisions calculate and pay federal-budget advance payments and tax calculated at the end of a tax period at the location of the organization, without allocating those amounts among the separate subdivisions.

2. Taxpayers that are Russian organizations pay advance payments and tax amounts creditable to the revenue of the budgets of constituent entities of the Russian Federation at the location of the organization and at the location of each of its separate subdivisions, on the basis of the share of profit attributable to those subdivisions. That share is the arithmetic mean of: the proportion represented by the subdivision's average number of employees, or payroll expenses, in the taxpayer's total average number of employees, or payroll expenses; and the proportion represented by the residual value of the subdivision's depreciable property in the residual value of the taxpayer's depreciable property as a whole, determined under Article 257(1) of this Code. If a taxpayer maintains separate records of income and expenses to determine a tax base to which rates other than those established by the first through third paragraphs of Article 284(1) apply, or a tax base from activities connected with implementation of the investment project covered by each agreement on protection and promotion of capital investments, the share of profit is determined separately for each such tax base. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 366-FZ of November 24, 2014, No. 195-FZ of July 13, 2020, and No. 225-FZ of June 28, 2022.]

If a taxpayer has several separate subdivisions within one constituent entity of the Russian Federation, profit need not be allocated to each subdivision. In that case, the tax payable to the budget of that constituent entity is determined on the basis of the share of profit calculated from the aggregate indicators of the separate subdivisions located within the constituent entity. The taxpayer independently selects the separate subdivision through which tax is paid to that budget and must notify, before December 31 of the year preceding the tax period, the tax authorities with which it is registered for tax purposes at the locations of its separate subdivisions. Notices must be submitted to the tax authority if the taxpayer changes the tax-payment procedure, the number of structural subdivisions within the constituent entity changes, or other changes affecting the tax-payment procedure occur. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005; as amended by Federal Laws No. 216-FZ of July 24, 2007, and No. 158-FZ of July 22, 2008.]

The proportions represented by average number of employees and residual value of depreciable property referred to in this paragraph are determined from the actual average-number-of-employees or payroll-expense indicators and the actual residual value of fixed assets of the organizations and their separate subdivisions for the reporting or tax period. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 58-FZ of June 6, 2005.]

Taxpayers independently determine which indicator is used: average number of employees or payroll expenses. The indicator selected by the taxpayer may not change during the tax period.

[Paragraph excluded by Federal Law No. 57-FZ of May 29, 2002.]

In place of the average-number-of-employees indicator, a taxpayer with a seasonal operating cycle or other operating characteristics involving seasonal hiring may, with the consent of the tax authority at its location, use the proportion represented by payroll expenses determined under Article 255 of this Code. In that case, the proportion represented by each separate subdivision's payroll expenses in the taxpayer's total payroll expenses is determined.

Advance payments and tax amounts creditable to the revenue of the budgets of constituent entities of the Russian Federation are calculated at the tax rates effective in the territories where the organization and its separate subdivisions are located. [As amended by Federal Law No. 366-FZ of November 24, 2014.]

If new separate subdivisions are established or existing separate subdivisions are liquidated during the current tax period, within 10 days after the end of the reporting period the taxpayer must notify the tax authorities in the constituent entity in which those subdivisions were established or liquidated of its selection of the separate subdivision through which tax will be paid to the budget of that constituent entity. [Paragraph added by Federal Law No. 158-FZ of July 22, 2008.]

Tax is paid within the deadlines established by this Code beginning with the reporting or tax period following the period in which the separate subdivision was established or liquidated. [Paragraph added by Federal Law No. 158-FZ of July 22, 2008.]

For purposes of this Article, organizations that have switched to calculating depreciation under the nonlinear method within depreciation groups may determine the residual value of depreciable property from their financial-accounting data. [Paragraph added by Federal Law No. 224-FZ of November 26, 2008.]

3. The taxpayer independently calculates advance payments and tax amounts payable to the budgets of constituent entities of the Russian Federation at the locations of its separate subdivisions. [As amended by Federal Law No. 366-FZ of November 24, 2014.]

[Paragraph excluded by Federal Law No. 57-FZ of May 29, 2002.]

The taxpayer communicates information on advance payments and tax calculated at the end of the tax period to its separate subdivisions and to the tax authorities at the locations of those subdivisions no later than the deadline established by this Article for filing tax returns for the relevant reporting or tax period.

4. The taxpayer pays advance payments and tax calculated at the end of the tax period to the budgets of constituent entities of the Russian Federation at the locations of its separate subdivisions no later than the payment deadlines established by Article 287(1) of this Code. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 366-FZ of November 24, 2014, and No. 565-FZ of December 28, 2022.]

5. If a taxpayer has a separate subdivision outside the Russian Federation, tax is payable to the budget taking into account the special rules established by Article 311 of this Code. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

6. This Article applies when the responsible member of a consolidated group of taxpayers pays tax or advance payments for the group, taking into account the special rules established by this paragraph; if the group includes organizations owning facilities of the Unified Gas Supply System, paragraph 7 of this Article also applies. [As amended by Federal Law No. 19-FZ of March 30, 2012.]

The responsible member determines the share of each member of the consolidated group and each separate subdivision of a member in the group's aggregate profit as the arithmetic mean of: the proportion represented by the average number of employees, or payroll expenses, of the member or separate subdivision in the group's total average number of employees, or payroll expenses; and the proportion represented by the residual value of the member's or subdivision's depreciable property in the residual value of depreciable property of the consolidated group as a whole, determined under Article 257(1) of this Code.

The responsible member determines the profit attributable to each member of the consolidated group and each separate subdivision of a member by multiplying the share of profit of the member or separate subdivision determined under the second paragraph of this paragraph by the group's aggregate profit.

The responsible member calculates and pays federal-budget advance payments and tax calculated at the end of the tax period at its own location, without allocating those amounts among the members of the group or their separate subdivisions.

Tax and advance-payment amounts creditable to the budgets of constituent entities of the Russian Federation and attributable to each member of the consolidated group and each separate subdivision of a member are calculated at the tax rates effective in the territories where the relevant members and/or their separate subdivisions are located.

[Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

7. When the responsible member of a consolidated group of taxpayers that includes organizations owning facilities of the Unified Gas Supply System pays tax or advance payments for the group, it determines:

  1. indicators (d) and (p) for each constituent entity of the Russian Federation, calculated as follows:

[ d = \frac{d^}{D}, \qquad p = \frac{p^}{P}. ]

Here:

(d^*) is the profit attributable to each member of the consolidated group and each separate subdivision of a member, as determined under paragraph 6 of this Article;

(D) is the aggregate profit of the consolidated group;

(p^*) is the tax calculated for 2011 for each organization that joined the consolidated group and each of its separate subdivisions, creditable to the budget of the relevant constituent entity of the Russian Federation and reported in the tax return filed with the tax authorities no later than March 28, 2012, disregarding amendments made to the return after that date;

(P) is the aggregate tax of all members of the consolidated group, calculated for 2011 at the rates established under the third and fourth paragraphs of Article 284(1) of this Code and determined from information stated in the tax returns filed by the organizations joining the consolidated group with the tax authorities no later than March 28, 2012, disregarding amendments made to those returns after that date;

  1. the share of each member of the consolidated group and each separate subdivision of a member in the group's aggregate profit as indicator (g), calculated as follows:

for 2012: (g = 0.2d + 0.8p);

for 2013: (g = 0.4d + 0.6p);

for 2014: (g = 0.6d + 0.4p);

for 2015: (g = 0.8d + 0.2p);

  1. the profit attributable to each member of the consolidated group and each separate subdivision of a member, by multiplying indicator (g), calculated under subparagraph 2 of this paragraph, by the group's aggregate profit;

  2. the tax or advance-payment amount attributable to each member of the consolidated group and each separate subdivision of a member for which tax or advance payments are paid to the budget of the relevant constituent entity, calculated from the profit determined under subparagraph 3 of this paragraph and the tax rate effective in the territory where the member or its separate subdivision is located.

[Paragraph added by Federal Law No. 19-FZ of March 30, 2012.]

8. This Article does not apply to income and expenses of a taxpayer having international-holding-company status from activities of its separate subdivisions located outside the Russian Federation if that income and those expenses are not taken into account in determining the tax base under Article 251(4) and Article 270(48.28) of this Code, and does not apply to those separate subdivisions. [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

Article 288.1. Special Rules for Calculation and Payment of Corporate Profit Tax by Residents of the Special Economic Zone in the Kaliningrad Region

1. Residents of the Special Economic Zone in the Kaliningrad Region (also referred to in this Article as residents) pay corporate profit tax under this Chapter, except in the cases established by this Article.

2. Residents apply the special corporate-profit-tax payment procedure established by this Article to profit received from implementation of an investment project under Federal Law No. 16-FZ of January 10, 2006, “On the Special Economic Zone in the Kaliningrad Region and on Amendments to Certain Legislative Acts of the Russian Federation” (the “Federal Law on the Special Economic Zone in the Kaliningrad Region” for purposes of this Article), provided they maintain separate records of income and expenses received or incurred in implementing the investment project and income and expenses received or incurred in conducting other business activities. [As amended by Federal Law No. 353-FZ of November 27, 2017.]

3. If separate records are not maintained for income and expenses received or incurred in implementing an investment project under the Federal Law on the Special Economic Zone in the Kaliningrad Region and income and expenses received or incurred in conducting other business activities, profit received from implementation of that investment project is taxed under this Chapter beginning with the quarter in which maintenance of those separate records ceased. [As amended by Federal Law No. 353-FZ of November 27, 2017.]

4. For purposes of this Article, the profit-tax base from implementation of an investment project under the Federal Law on the Special Economic Zone in the Kaliningrad Region is the monetary amount of profit received from implementation of that investment project, determined from separate records of income and expenses received or incurred in implementing the project and income and expenses received or incurred in conducting other business activities to which this Chapter applies. [As amended by Federal Law No. 353-FZ of November 27, 2017.]

5. For purposes of this Article, income received from implementation of an investment project under the Federal Law on the Special Economic Zone in the Kaliningrad Region is income from disposition of goods, work, or services produced as a result of implementing that investment project, excluding production of goods, work, or services to which an investment project may not be directed. [As amended by Federal Law No. 353-FZ of November 27, 2017.]

5.1. For purposes of this Article, in determining the corporate-profit-tax base from implementation of an investment project under the Federal Law on the Special Economic Zone in the Kaliningrad Region, account is also taken of subsidies received to finance expenses connected with implementing the project and/or reimburse expenses previously incurred in connection with it, and income or expenses arising in the course of the project in the form of positive or negative exchange-rate differences. Those differences arise from revaluation, due to a change in the exchange rate of foreign currency against the currency of the Russian Federation, of property in the form of currency valuables–other than securities denominated in foreign currency–including foreign-currency bank accounts, and claims or obligations whose value is denominated in foreign currency, other than advances paid or received, and/or arise because the foreign-currency sale or purchase rate differs from the official rate established by the Central Bank of the Russian Federation on the date ownership of the foreign currency passes. That income and those expenses are determined and taken into account under the procedure established by this Chapter. [Paragraph added by Federal Law No. 97-FZ of June 29, 2012; as amended by Federal Law No. 436-FZ of December 28, 2017.]

6. For six tax periods beginning with the tax period in which the first profit from implementation of an investment project under the Federal Law on the Special Economic Zone in the Kaliningrad Region is received according to tax-accounting data, the corporate-profit-tax rate for the tax base from implementation of that project is 0 percent. [As amended by Federal Law No. 353-FZ of November 27, 2017.]

7. For the next six tax periods after application of the tax rate established by paragraph 6 of this Article ends, the corporate-profit-tax rate for the tax base from implementation of an investment project under the Federal Law on the Special Economic Zone in the Kaliningrad Region equals the rate established by Article 284(1) of this Code reduced by 50 percent. In that case:

  1. corporate profit tax on the tax base from implementation of the investment project, calculated at 50 percent of the rate established by the second paragraph of Article 284(1) of this Code, is credited to the federal budget;

  2. corporate profit tax on the tax base from implementation of the investment project, calculated at 50 percent of the rate established by the third paragraph of Article 284(1) of this Code, is credited to the budget of the Kaliningrad Region.

[Paragraph as amended by Federal Law No. 353-FZ of November 27, 2017.]

7.1. If a legal person entered in the unified register of residents of the Special Economic Zone in the Kaliningrad Region after January 1, 2018, does not receive profit from implementation of an investment project under the Federal Law on the Special Economic Zone in the Kaliningrad Region during three tax periods beginning with the tax period in which the taxpayer was entered in the register, the period provided for by paragraph 6 of this Article begins with the fourth tax period counted from the tax period in which the resident was entered in the register. [Paragraph added by Federal Law No. 353-FZ of November 27, 2017.]

7.2. For legal persons entered in the unified register of residents of the Special Economic Zone in the Kaliningrad Region before January 1, 2018, the tax rate established by paragraph 6 of this Article applies from the date the legal person was entered in the register through the end of six tax periods counted from January 1 of the year following the year in which the legal person was entered in the register. [Paragraph added by Federal Law No. 353-FZ of November 27, 2017.]

8. If a law of the Kaliningrad Region establishes, under the fourth paragraph of Article 284(1) of this Code, a reduced corporate-profit-tax rate for particular categories of taxpayers including residents, residents apply that reduced rate, reduced by 50 percent, in the cases provided for by this Article with respect to tax credited to the budget of the Kaliningrad Region.

9. The difference between the corporate profit tax on the tax base from implementation of an investment project under the Federal Law on the Special Economic Zone in the Kaliningrad Region that the resident would have calculated without using the special corporate-profit-tax payment procedure established by this Article and the corporate profit tax calculated by the resident under this Article on profit received from implementation of the project is not included in the resident's corporate-profit-tax base. [As amended by Federal Law No. 353-FZ of November 27, 2017.]

10. If a resident is removed from the unified register of residents of the Special Economic Zone in the Kaliningrad Region before receiving a certificate confirming performance of the conditions of its investment declaration, the resident is treated as having lost the right to apply the special corporate-profit-tax payment procedure established by this Article from the beginning of the quarter in which it was removed from the register.

In that case, the resident must calculate tax on profit received from implementation of an investment project under the Federal Law on the Special Economic Zone in the Kaliningrad Region at the rate established by Article 284(1) of this Code. [As amended by Federal Law No. 353-FZ of November 27, 2017.]

The tax amount is calculated from separate records of income and expenses received or incurred in implementing the investment project and income and expenses received or incurred in conducting other business activities for the period during which the special taxation procedure applied.

The resident must pay the calculated tax amount at the end of the reporting or tax period in which it was removed from the unified register of residents of the Special Economic Zone in the Kaliningrad Region, no later than the deadlines established by the first and second paragraphs of Article 287(1) of this Code for paying advance tax payments for a reporting period or tax for a tax period.

When a field tax audit is conducted of a resident removed from the unified register of residents of the Special Economic Zone in the Kaliningrad Region concerning the correctness of calculation and completeness of payment of tax on profit received from implementation of the investment project, the limitations established by the second paragraph of Article 89(4) and by Article 89(5) of this Code do not apply, provided the decision to conduct the audit was issued no later than three months after the resident paid that tax amount.

[Paragraph added by Federal Law No. 84-FZ of May 17, 2007.]

11. The tax rates established by paragraphs 6 and 7 of this Article do not apply to taxpayers that had foreign-agent status on the reporting date of the relevant reporting or tax period, or in whose charter capital persons having foreign-agent status on that date participated directly and/or indirectly with an aggregate participation interest of at least 10 percent on that date. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Article added by Federal Law No. 16-FZ of January 10, 2006.]

Article 288.2. Special Rules for Calculation of Tax by Participants in Regional Investment Projects Entered in the Register of Participants in Regional Investment Projects

[Heading as amended by Federal Law No. 144-FZ of May 23, 2016.]

1. Participants in regional investment projects specified in Article 25.9(1)(1) of this Code calculate tax under this Chapter taking into account the special rules established by this Article, provided they maintain separate records of income and expenses received or incurred in implementing the regional investment project and income and expenses received or incurred in conducting other business activities. [As amended by Federal Laws No. 144-FZ of May 23, 2016, No. 168-FZ of July 18, 2017, and No. 269-FZ of August 2, 2019.]

2. If separate records are not maintained for income and expenses received or incurred in implementing the regional investment project and income and expenses received or incurred in conducting other business activities, profit received from implementation of the project is taxed under this Chapter beginning with the reporting or tax period in which maintenance of those separate records ceased.

3. For purposes of this Article, income and expenses received or incurred in conducting other business activities by a participant in a regional investment project are taken into account in calculating the tax base only if the condition provided for by Article 284.3(1) of this Code is satisfied.

4. If regional-investment-project participant status terminates on a ground specified in Article 25.12(4)(1), (3), (4), or (5) of this Code and the participant has made capital investments in the amount provided for by the project, the final reporting period in which the tax rates provided for by Article 284.3 apply is the reporting period preceding the reporting period in which participant status terminated.

5. In the following cases, tax must be recaptured and paid to the budget under the established procedure, together with corresponding late-payment interest accrued from the day following the tax or advance-payment date established by Article 287 of this Code, calculated without taking into account the organization's status as a participant in a regional investment project for the entire period during which the organization was entered in the register of participants in regional investment projects:

  1. participant status terminates on a ground specified in Article 25.12(4)(1), (3), (4), or (5) of this Code and the participant fails to satisfy the condition requiring capital investments in the amount provided for by the regional investment project; [As amended by Federal Law No. 371-FZ of November 19, 2021.]

  2. participant status terminates under Article 25.12(4)(2) of this Code.

6. In determining the tax base, no account is taken of income and expenses recognized by a participant in a regional investment project by succession upon accession of another organization to it.

[Article added by Federal Law No. 267-FZ of September 30, 2013.]

Article 288.3. Special Rules for Calculation of Tax by Participants in Regional Investment Projects for Which Entry in the Register of Participants in Regional Investment Projects Is Not Required

1. For purposes of this Article, income and expenses received or incurred in conducting other business activities by a participant in a regional investment project for which entry in the register of participants in regional investment projects is not required are taken into account in calculating the tax base only if the condition provided for by Article 284.3-1(1) of this Code is satisfied.

2. Tax must be recaptured and paid to the budget under the established procedure, together with corresponding late-payment interest accrued from the day following the tax or advance-payment date established by Article 287 of this Code, calculated without taking into account application of the tax benefits specified in Article 284(1.5-1) and Article 284.3-1(3) for the period in which those benefits applied, beginning with the tax period from which application of the benefits ceased on the ground specified in Article 25.12-1(3) of this Code.

3. In determining the tax base to which the rates provided for by Article 284(1.5-1) and Article 284.3-1(3) apply, no account is taken of income and expenses recognized by a participant in a regional investment project by succession upon accession of another organization to it.

[Article added by Federal Law No. 144-FZ of May 23, 2016.]

Article 288.4. Special Rules for Calculation and Payment of Corporate Profit Tax by Taxpayers Participating in Agreements on Protection and Promotion of Capital Investments

1. A taxpayer participating in an agreement on protection and promotion of capital investments determines the tax base from activities connected with implementation of the investment project covered by the agreement separately from the tax base determined for other activities.

A taxpayer that is a party to more than one agreement on protection and promotion of capital investments determines the tax base from activities connected with implementation of the investment project covered by each agreement separately from the tax base for implementation of other such agreements and separately from the tax base for other activities.

The procedure for maintaining separate records of income and expenses to determine the tax base provided for by this Article must be established in the accounting policy adopted by the taxpayer and applied throughout the term of the agreement on protection and promotion of capital investments.

2. A loss incurred in activities connected with implementation of the investment project covered by an agreement on protection and promotion of capital investments may be carried forward under the procedure established by Article 283 of this Code only to reduce the tax base determined for activities connected with implementation of the investment project covered by that agreement.

3. A taxpayer participating in an agreement on protection and promotion of capital investments may reduce tax or an advance tax payment calculated on the corporate-profit-tax base from activities connected with implementation of the investment project covered by the agreement by the SZPK tax deduction, under the procedure and subject to the conditions established by this Article.

If the taxpayer has separate subdivisions, only tax payable to the budget of the constituent entity of the Russian Federation that is a party to the agreement may be reduced. This limitation does not apply to tax payable to the federal budget.

If the taxpayer has grounds to apply reduced tax rates in calculating and paying tax or an advance payment, the SZPK tax deduction applies to the tax or advance-payment amount calculated using those rates.

4. The amount of the SZPK tax deduction is the amount stated, with respect to tax credited to the relevant budget, in the notice of the SZPK tax deduction submitted under Article 25.18 of this Code to the federal executive authority empowered to exercise control and supervision in the field of taxes and levies (the “notice” for purposes of this Article).

5. The SZPK tax deduction applies beginning with the tax period following the year in which the notice was submitted to that federal executive authority.

6. Application of the SZPK tax deduction may reduce tax or an advance-payment amount credited to the relevant budget to zero.

The unused portion of the SZPK tax deduction reduces tax or advance-payment amounts in subsequent reporting or tax periods if application of the deduction in those periods is provided for by the notice.

7. A taxpayer participating in an agreement on protection and promotion of capital investments may reduce tax or an advance-payment amount until at least one of the following grounds arises:

  1. the aggregate tax or advance-payment amount not paid as a result of applying the SZPK tax deduction equals the amount stated in the notice with respect to tax credited to the relevant budget;

  2. the period for applying the SZPK tax deduction stated in the notice expires;

  3. the taxpayer loses its status as a participant in the agreement on protection and promotion of capital investments.

8. If the notice states different reimbursable expense amounts for SZPK tax deductions having different application periods, tax or an advance-payment amount is reduced first by the SZPK tax deductions having the shorter application period.

9. If more than one notice is submitted for one agreement on protection and promotion of capital investments, tax or advance-payment amounts are reduced in the chronological order in which the notices were submitted.

[Article added by Federal Law No. 225-FZ of June 28, 2022.]

Article 288.5. Special Rules for Calculation and Payment of Corporate Profit Tax by Taxpayers That Are Members of International Groups of Companies

1. At the end of a tax period, a taxpayer that is a member of an international group of companies as defined by Article 105.16-1(2) of this Code, other than a foreign organization that does not conduct activities in the Russian Federation through a permanent establishment and receives income from sources in the Russian Federation (a “member” for purposes of this Article), must apply this Article if the conditions established by this Article are satisfied.

2. The obligation established by paragraph 1 of this Article arises if all of the following conditions are satisfied:

  1. the international group of companies specified in paragraph 1 simultaneously satisfies the following conditions:

as of December 31 of the relevant tax period for which the tax base is determined under this Article, the parent company of the international group of companies is a tax resident of a foreign state;

as of December 31 of that tax period, the parent company and/or intermediate holding companies of the international group of companies are tax residents of states or territories included in the list of states or territories whose legislation provides for minimum-effective-level-of-taxation rules consistent with the Model Rules developed by the Organisation for Economic Co-operation and Development that establish a global minimum level of taxation for international groups of companies; or the group includes at least one member that is a tax resident of a state or territory included in the list of states or territories whose legislation provides for extraterritorial-taxation rules consistent with those Model Rules. The Ministry of Finance of the Russian Federation approves the lists referred to in this paragraph;

the international group's income or revenue according to its consolidated financial statements in each of the two financial years immediately preceding the tax period for which the tax base is determined under this Article exceeds, or could exceed if consolidated financial statements were prepared, the Russian-ruble equivalent of EUR 750 million. Income or revenue denominated in foreign currency is translated into rubles using the average exchange rate of that foreign currency against the Russian ruble, or a cross-rate, established by the Central Bank of the Russian Federation for the last month of the relevant calendar year immediately preceding the tax period. If the parent company of the group does not prepare consolidated financial statements or does not provide them to the tax authority under Article 105.16-7 of this Code and/or to the member, data from the individual accounting or financial statements of the members of the relevant international group, prepared under their personal law, are used;

  1. the ratio of the aggregate tax amounts calculated by the member at the end of the tax period without applying this Article–excluding tax calculated on the tax base from equity participation in other organizations–and adjusted under paragraph 3 of this Article, to the corporate-profit-tax base determined by the member under Article 274(1.1) of this Code, is a positive value below 0.15 (the “tax-burden ratio” for purposes of this Article).

3. To calculate the tax-burden ratio, a taxpayer that is a member of an international group of companies must calculate, under the procedure established by this Chapter for calculating the tax base, the differences between the corresponding income and expenses specified in the second paragraph of Article 274(1.1) of this Code and apply the tax rates provided for by this Chapter to those differences, thereby calculating notional tax. If the expenses taken into account in determining a particular difference exceed the income, notional tax is calculated under the same procedure and recognized as a negative amount.

Notional tax is subtracted from the aggregate tax amounts calculated by the taxpayer at the end of the tax period and used by it to determine the tax-burden ratio under paragraph 2(2) of this Article.

4. If the conditions established by paragraph 2 of this Article are satisfied, instead of tax calculated for the tax period under this Chapter without applying this Article–excluding tax calculated on the tax base from equity participation in other organizations and tax calculated on profit from the income specified in the second paragraph of Article 274(1.1)–the member calculates tax as the percentage of the tax base determined under Article 274(1.1) that corresponds to the rate provided for by Article 284(1.20) of this Code.

5. The tax amount calculated under this Article and payable to the budget is determined taking into account advance tax payments previously assessed under this Chapter and payable by the member in the current tax period, excluding tax calculated on the tax base from the member's equity participation in other organizations and tax calculated on profit from the income specified in the second paragraph of Article 274(1.1).

[Article added by Federal Law No. 425-FZ of November 28, 2025.]

Article 289. Tax Return

1. Irrespective of whether they are required to pay tax and/or advance tax payments and irrespective of special rules for calculating and paying tax, taxpayers must, at the end of each reporting and tax period, submit the relevant tax returns under the procedure established by this Article to the tax authorities at their location and at the location of each separate subdivision, unless this paragraph provides otherwise. [As amended by Federal Law No. 268-FZ of December 30, 2006.]

At the end of each reporting or tax period in which they made payments to a taxpayer, tax agents must submit to the tax authorities at their location, under the procedure established by this Article, calculations of income paid to organizations and tax withheld for the elapsed reporting or tax period (a “tax calculation” for purposes of this Chapter). [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Taxpayers classified as major taxpayers under Article 83 of this Code submit tax returns and tax calculations to the tax authority with which they are registered as major taxpayers. [Paragraph added by Federal Law No. 268-FZ of December 30, 2006; as amended by Federal Law No. 389-FZ of July 31, 2023.]

Taxpayers specified in Article 275.2(1) of this Code must, at the end of each reporting and tax period, submit tax returns to the tax authorities at their place of registration–as a major taxpayer or as the operator of a new offshore hydrocarbon field–with tax bases calculated separately for each new offshore hydrocarbon field. [Paragraph added by Federal Law No. 268-FZ of September 30, 2013.]

Taxpayers specified in Article 286(3.1) of this Code are exempt from the obligation to submit tax returns for the 2020 and 2021 reporting periods. [Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

2. At the end of a reporting period, taxpayers submit tax returns in simplified form. Nonprofit organizations that have no tax-payment obligations submit a simplified-form tax return at the end of the tax period.

Theaters, museums, libraries, and concert organizations that are budget-funded institutions submit a tax return only at the end of the tax period. [Paragraph added by Federal Law No. 215-FZ of July 23, 2013.]

3. Taxpayers and tax agents submit tax returns and tax calculations no later than 25 calendar days after the end of the relevant reporting period. Taxpayers calculating monthly advance payments on the basis of profit actually received submit tax returns no later than the twenty-fifth day of the month following the final month of the reporting period for which the advance payment is calculated. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 137-FZ of July 27, 2006, No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

4. Taxpayers and tax agents submit tax returns and tax calculations for a tax period no later than March 25 of the year following the elapsed tax period. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 263-FZ of July 14, 2022.]

5. At the end of each reporting and tax period, an organization having separate subdivisions submits to the tax authorities at its location a tax return for the organization as a whole, with allocations among the separate subdivisions.

6. Organizations granted the status of participants in the project for research, development, and commercialization of their results under the Federal Law “On the Skolkovo Innovation Center,” or participants in a project under Federal Law No. 216-FZ of July 29, 2017, “On Innovative Scientific and Technological Centers and on Amendments to Certain Legislative Acts of the Russian Federation,” that calculate aggregate profit under Article 274(18) of this Code must submit a calculation of aggregate profit together with the tax return. [Paragraph added by Federal Law No. 243-FZ of September 28, 2010; as amended by Federal Law No. 373-FZ of October 30, 2018.]

7. Members of a consolidated group of taxpayers, other than the responsible member, do not submit tax returns to the tax authorities at their place of registration if they do not receive income excluded from the group's consolidated tax base.

If members of a consolidated group receive income excluded from the group's consolidated tax base, they submit tax returns to the tax authorities at their place of registration only with respect to calculation of tax on that income.

[Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

8. At the end of a reporting or tax period, the responsible member of a consolidated group of taxpayers prepares the group's corporate-profit-tax return from tax-accounting data and the group's consolidated tax base as a whole, only with respect to calculation of tax on the consolidated tax base.

The responsible member must submit the consolidated group's corporate-profit-tax returns to the tax authority at the place where the agreement establishing the group is registered, under the procedure and within the deadlines established by this Article for the tax return.

[Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

Article 290. Special Rules for Determining Banks' Income

1. In addition to the income provided for by Articles 249 and 250 of this Code, banks' income includes income from banking activities provided for by this Article. Income provided for by Articles 249 and 250 is determined taking into account the special rules established by this Article.

2. For purposes of this Chapter, banks' income includes, in particular, the following income from banking activities:

  1. interest from placement of funds by the bank in its own name and for its own account and from granting credits and loans;

  2. fees for opening and maintaining clients' bank accounts, including accounts of correspondent banks and foreign correspondent banks, and making settlements on their instructions, including commissions and other remuneration for transfer, collection, letter-of-credit, and other operations; issuing and servicing payment cards and other special instruments intended for banking operations; providing account statements and other account documents; and tracing amounts; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. income from collection of cash, bills of exchange, payment documents, and settlement documents, and from cash services provided to clients;

  4. income from foreign-currency transactions conducted in cash or noncash form, including commissions or remuneration on purchases or sales of foreign currency, including transactions for a client's account and on its instructions, and income from transactions in currency valuables. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

For purposes of determining banks' income from sales or purchases of foreign currency in a reporting or tax period, the positive difference between income determined under Article 250(2) of this Code and expenses determined under Article 265(1)(6) is taken into account; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  1. for purchases and sales of precious metals, the positive or negative difference arising because the sale or purchase price of the precious metals differs from the reference prices established by the Central Bank of the Russian Federation on the date ownership of the precious metals passes, or the date the purchase or sale of the precious metals is recorded in an unallocated metal account; [As amended by Federal Law No. 328-FZ of November 28, 2015.]

5.1. for purchases and sales of precious stones, the difference between the disposition price and book value; [Subparagraph added by Federal Law No. 328-FZ of November 28, 2015.]

  1. income from operations involving the provision of bank guarantees, avals, and suretyships for third parties that provide for performance in monetary form; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. the positive difference between funds received upon termination or disposition, including subsequent assignment, of a claim, including a previously acquired claim, and the book value of that claim;

  3. income from providing depositary services to clients;

  4. income from leasing specially equipped premises or safe-deposit boxes for storing documents and valuables; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  5. fees for delivery or transport of funds, securities, other valuables, and bank documents, other than collection services;

  6. fees for transport and storage of precious metals and precious stones;

  7. fees received by a bank from exporters and importers for performing the functions of a foreign-exchange-control agent;

  8. for purchases and sales of collectible coins, the difference between the disposition price and acquisition price;

  9. amounts received by a bank upon repayment of credits or loans where losses from writing them off were previously included in expenses reducing the tax base or they were written off against reserves whose establishment had previously reduced the tax base;

  10. compensation received by a bank for expenses incurred to pay for services of third-party organizations in verifying that precious-metal bars received by the bank from individuals and legal persons comply with applicable standards;

  11. income from forfaiting and factoring operations;

  12. income from services connected with installation and operation of electronic document-exchange systems between a bank and its clients, including client-bank systems; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

  13. commissions or remuneration from transactions in currency valuables; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

  14. positive revaluation of precious metals and claims or obligations denominated in precious metals, conducted under the procedure established by regulations of the Central Bank of the Russian Federation; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 328-FZ of November 28, 2015.]

  15. amounts from reversals of reserves for possible loan losses, where expenses for establishing those reserves were accepted as expenses under the procedure and subject to the conditions established by Article 292 of this Code; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

  16. amounts from reversals of reserves for impairment of securities, where expenses for establishing those reserves were accepted as expenses under the procedure and subject to the conditions established by Article 300 of this Code; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

  17. other income connected with banking activities.

3. Banks' income does not include positive revaluation of foreign-currency funds received as payment for banks' charter capital, or insurance payments received under insurance contracts covering the death or disability of a bank borrower, or insurance payments received under insurance contracts covering property securing the borrower's obligations, within the amount of the borrower's outstanding debt on borrowed or credit funds, accrued interest, and court-recognized financial sanctions and late charges that the bank repays or forgives from those insurance payments. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

Article 291. Special Rules for Determining Banks' Expenses

1. In addition to expenses provided for by Articles 254–269 of this Code, a bank's expenses include expenses incurred in conducting banking activities that are provided for by this Article. Expenses provided for by Articles 254–269 are determined taking into account the special rules established by this Article.

2. For purposes of this Chapter, banks' expenses include expenses incurred in conducting banking activities, including, in particular, the following:

  1. interest under:

bank-deposit agreements and on other funds raised from individuals and legal persons, including correspondent banks and foreign correspondent banks, including interest for the use of funds held in bank accounts; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

the bank's own debt obligations, including bonds, certificates of deposit or savings certificates, bills of exchange, loans, and other obligations;

interbank credits, including overdrafts;

refinancing credits obtained, including credits obtained at auction under the procedure established by the Central Bank of the Russian Federation;

loans and deposits in precious metals;

other obligations of banks to clients, including funds deposited by clients for settlements under letters of credit. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

Interest accrued under this subparagraph on interbank credits or deposits having a term of up to and including seven days is taken into account in determining the tax base on the basis of the actual term of the agreements; [As amended by Federal Law No. 420-FZ of December 28, 2013.]

  1. allocations to reserves for possible losses on loans that are subject to reserving under the procedure established by Article 292 of this Code;

[Subparagraph 3 excluded by Federal Law No. 57-FZ of May 29, 2002.]

  1. commissions for correspondent-banking services, including expenses for clients' settlement and cash services, opening accounts for clients at other banks, fees to other banks, including foreign banks, for settlement and cash services for those accounts, settlement services of the Central Bank of the Russian Federation, collection of funds, securities, and payment documents, and other similar expenses; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. expenses and losses from foreign-currency transactions conducted in cash or noncash form, including commissions or remuneration on purchases or sales of foreign currency, including transactions for a client's account and on its instructions, from transactions in currency valuables, and expenses for managing and hedging foreign-exchange risks. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

For purposes of determining banks' expenses from sales or purchases of foreign currency in a reporting or tax period, the negative difference between income determined under Article 250(2) of this Code and expenses determined under Article 265(1)(6) is taken into account; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  1. for purchases and sales of precious metals, the negative or positive difference arising because the sale or purchase price of the precious metals differs from the reference prices established by the Central Bank of the Russian Federation on the date ownership of the precious metals passes, or the date the purchase or sale is recorded in an unallocated metal account; [As amended by Federal Law No. 328-FZ of November 28, 2015.]

5.1. losses from purchases and sales of precious stones in the form of the difference between disposition price and book value; [Subparagraph added by Federal Law No. 328-FZ of November 28, 2015.]

[Subparagraph 7 excluded by Federal Law No. 57-FZ of May 29, 2002.]

  1. a bank's expenses for storage and transport of precious-metal bars and coins and for verifying their compliance with quality standards, expenses for refining precious metals, and other expenses connected with transactions in precious-metal bars and coins containing precious metals; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. expenses for transferring pensions and benefits and for transferring funds to individuals without opening accounts; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. expenses for producing and introducing payment and settlement instruments, including plastic cards, traveler's checks, and other payment and settlement instruments; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  4. amounts paid for collection of banknotes, coins, checks, and other settlement and payment documents, and expenses for packaging, including preparation of cash, transport, forwarding, and/or delivery of valuables belonging to a credit institution or its clients; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  5. expenses for repairing and/or restoring collection cases, bags, and other equipment connected with collection of funds and transport and storage of valuables, and for acquiring new cases and bags and replacing those that have become unusable; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  6. expenses connected with payment of the fee for state registration of a mortgage, making amendments and additions to the mortgage-registration entry, and notarizing a mortgage agreement; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  7. expenses for leasing motor vehicles to collect receipts and transport bank documents and valuables; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  8. expenses for leasing brokerage seats; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  9. expenses for settlement-and-cash-center and computing-center services; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  10. expenses connected with forfaiting and factoring operations; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  11. expenses for guarantees, suretyships, acceptances, and avals provided to the bank by other organizations; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  12. commissions or remuneration for transactions in currency valuables, including transactions for clients' account and on their instructions; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

  13. negative revaluation of precious metals and claims or obligations denominated in precious metals, conducted under the procedure established by regulations of the Central Bank of the Russian Federation; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 328-FZ of November 28, 2015.]

  14. allocations to reserves for possible loan losses, where expenses for establishing those reserves are recognized as expenses under the procedure and subject to the conditions established by Article 292 of this Code; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

  15. allocations to reserves for impairment of securities, where expenses for establishing those reserves are recognized as expenses under the procedure and subject to the conditions established by Article 300 of this Code; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

20.1. bank insurance contributions established under the federal law on insurance of individuals' deposits in banks of the Russian Federation; [Subparagraph added by Federal Law No. 178-FZ of December 23, 2003.]

20.2. insurance premiums under contracts insuring against the death or disability of a bank borrower, under which the bank is the beneficiary, provided the borrowers reimburse those expenses; [Subparagraph added by Federal Law No. 58-FZ of June 6, 2005.]

  1. other expenses connected with banking activities. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

3. A bank's expenses do not include negative revaluation of foreign-currency funds received as payment for the charter capital of credit institutions. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 292. Expenses for Establishing Banks' Reserves

1. For purposes of this Chapter, in addition to the doubtful-debt reserves provided for by Article 266 of this Code, banks may establish a reserve for possible losses on loans with respect to loan debt and debt treated as equivalent to loan debt, including debt on interbank credits and deposits (reserves for possible loan losses), under the procedure provided by this Article. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Allocations to reserves for possible loan losses established under the procedure prescribed by the Central Bank of the Russian Federation in accordance with the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” are recognized as expenses, subject to the limitations provided for by this Article. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

In determining the tax base, no account is taken of allocations to reserves for possible loan losses established by banks for debt classified as standard under the procedure prescribed by the Central Bank of the Russian Federation, or allocations to reserves for possible loan losses established for bills of exchange, other than third-party bills discounted by banks that have been protested for nonpayment. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

2. Allocations to a reserve for possible loan losses established taking into account paragraph 1 of this Article are included in non-sales expenses during the reporting or tax period. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Reserve amounts for possible loan losses allocated to a bank's expenses are used by the bank when writing irrecoverable loan debt off the credit institution's balance sheet under the procedure established by the Central Bank of the Russian Federation. [Paragraph added by Federal Law No. 216-FZ of July 24, 2007.]

When a bank decides to write irrecoverable loan debt off the credit institution's balance sheet, accrual of interest on that loan debt ceases unless it ceased earlier under the agreement. [Paragraph added by Federal Law No. 216-FZ of July 24, 2007.]

3. Amounts of reserves for possible loan losses allocated to a bank's expenses and not fully used during the reporting or tax period to cover losses on irrecoverable loan debt and debt treated as equivalent to loan debt may be carried to the next reporting or tax period. The newly established reserve must be adjusted by the reserve balance from the preceding reporting or tax period. If the newly established reserve for the reporting or tax period is less than the preceding period's reserve balance, the difference must be included in the bank's non-sales income on the final day of the reporting or tax period. If the newly established reserve is greater than the preceding period's reserve balance, the difference must be included in the bank's non-sales expenses on the final day of the reporting or tax period. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 137-FZ of July 27, 2006.]

4. If a bank's banking license is revoked or canceled, amounts of reserves for possible loan losses established under the procedure provided by this Article and not fully used before revocation or cancellation to cover losses on irrecoverable loan debt and debt treated as equivalent to loan debt are not subject to reversal into the organization's income.

Reserve amounts for possible loan losses established before the date the bank's banking license is revoked or canceled are fixed after revocation or cancellation and used under the procedure established by the Central Bank of the Russian Federation.

[Paragraph added by Federal Law No. 105-FZ of April 23, 2018.]

Article 293. Special Rules for Determining the Income of Insurance Organizations (Insurers)

1. In addition to income provided for by Articles 249 and 250 of this Code, determined taking into account the special rules established by this Article, an insurance organization's income includes income from insurance activities.

2. For purposes of this Chapter, the income of insurance organizations includes the following income from insurance activities:

  1. insurance premiums or contributions under insurance, coinsurance, and reinsurance contracts. Insurance premiums or contributions under coinsurance contracts are included in an insurer's or coinsurer's income only to the extent of its share of the insurance premium established by the coinsurance contract;

  2. amounts by which insurance reserves established in preceding reporting periods are reduced or released, taking into account changes in reinsurers' share of the insurance reserves;

  3. commissions and profit commissions, being a form of remuneration paid by a reinsurer to an insurer, under reinsurance contracts;

  4. remuneration from insurers under coinsurance contracts;

  5. amounts reimbursed by reinsurers for their share of insurance payments on risks ceded to reinsurance;

  6. interest on premium deposits for risks accepted for reinsurance;

  7. income from disposition of a policyholder's or beneficiary's right of claim against persons liable for damage that passed to the insurer under applicable legislation;

  8. sanctions for failure to perform insurance-contract terms that are voluntarily acknowledged by the debtor or awarded by a court; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  9. remuneration for providing insurance-agent or insurance-broker services;

  10. remuneration received by an insurer for providing surveyor services, consisting of inspection of property proposed for insurance and issuance of an insurance-risk assessment, and loss-adjuster services, consisting of determining the causes, nature, and amount of losses upon an insured event;

  11. amounts of insurance premiums or contributions returned under reinsurance contracts upon their early termination; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

11.1. the positive difference arising for an insurer providing direct compensation for losses where the average insurance-payment amount received from the insurer that insured the civil liability of the person causing the harm exceeds the amount paid to the injured party under the direct-compensation procedure established by Russian legislation on compulsory insurance of motor-vehicle owners' civil liability; [Subparagraph added by Federal Law No. 300-FZ of November 15, 2010.]

11.2. the positive difference arising for the insurer that insured the civil liability of the person causing the harm where the insurance payment under a compulsory motor-vehicle-owner civil-liability insurance contract, made under the direct-compensation procedure, exceeds the average insurance-payment amount reimbursed to the insurer providing direct compensation for losses under that legislation; [Subparagraph added by Federal Law No. 300-FZ of November 15, 2010.]

  1. other income received from conducting insurance activities. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

3. The special rules provided for by paragraph 1 and paragraph 2(1)–(8), (10), (11), and (12) of this Article extend to income of an organization insuring export credits and investments against business and/or political risks under Federal Law No. 164-FZ of December 8, 2003, “On the Basic Principles of State Regulation of Foreign Trade Activity.” [Paragraph added by Federal Law No. 131-FZ of June 7, 2013; as amended by Federal Law No. 63-FZ of April 15, 2019.]

Article 294. Special Rules for Determining the Expenses of Insurance Organizations (Insurers)

1. In addition to expenses provided for by Articles 254–269 of this Code, an insurance organization's expenses include expenses incurred in conducting insurance activities that are provided for by this Article. Expenses provided for by Articles 254–269 are determined taking into account the special rules established by this Article.

2. For purposes of this Chapter, the expenses of insurance organizations include the following expenses incurred in conducting insurance activities:

  1. allocations to insurance reserves, taking into account changes in reinsurers' share of the reserves, established under insurance legislation in accordance with a procedure approved by the Central Bank of the Russian Federation; [As amended by Federal Laws No. 58-FZ of June 29, 2004, and No. 251-FZ of July 23, 2013.]

1.1. allocations to the guarantee reserve and the reserve for current compensation payments established under Russian legislation on compulsory insurance of motor-vehicle owners' civil liability, in amounts established according to the structure of insurance tariffs; [Subparagraph added by Federal Law No. 204-FZ of December 29, 2004.]

1.2. allocations to reserves or funds established under the requirements of international systems of compulsory motor-vehicle-owner civil-liability insurance joined by the Russian Federation; [Subparagraph added by Federal Law No. 204-FZ of December 29, 2004.]

1.3. allocations to the compensation fund established by a professional association of insurers under the Federal Law “On Compulsory Insurance of a Carrier's Civil Liability for Harm to the Life, Health, or Property of Passengers and on the Procedure for Compensation of Such Harm Caused during Carriage of Passengers by Metro”; [Subparagraph added by Federal Law No. 78-FZ of June 14, 2012.]

1.4. allocations to the compensation-payment fund for agricultural-insurance contracts with state support, established under Federal Law No. 260-FZ of July 25, 2011, “On State Support in the Field of Agricultural Insurance and on Amendments to the Federal Law ‘On the Development of Agriculture’”; [Subparagraph added by Federal Law No. 162-FZ of October 2, 2012.]

  1. insurance payments under insurance, coinsurance, and reinsurance contracts. For purposes of this Chapter, insurance payments include rent, annuity, and pension payments and other payments provided for by the insurance contract;

  2. insurance premiums or contributions for risks ceded to reinsurance. This subparagraph applies to reinsurance contracts concluded by Russian insurance organizations with Russian and foreign reinsurers and brokers;

  3. commissions and profit commissions under reinsurance contracts; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  4. interest on premium deposits for risks ceded to reinsurance; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  5. remuneration to a coinsurer under coinsurance contracts;

  6. return of a portion of insurance premiums or contributions and surrender values under insurance, coinsurance, and reinsurance contracts in the cases provided for by legislation and/or the contract terms;

  7. remuneration for providing insurance-agent and/or insurance-broker services;

  8. expenses for services provided by organizations or individual persons in connection with insurance activities, including:

actuarial services;

medical examinations upon conclusion of life- and health-insurance contracts, where the insurer pays for the examination under the contracts;

detective services performed by organizations licensed to conduct those activities in connection with establishing whether insurance payments are substantiated;

services of specialists, including experts, appraisers, surveyors, loss adjusters, and lawyers, engaged to assess insurance risk, determine the insured value of property and the insurance-payment amount, assess the consequences of insured events, settle insurance payments, and provide direct compensation for losses to injured parties under Russian legislation on compulsory insurance of motor-vehicle owners' civil liability; [As amended by Federal Law No. 282-FZ of December 25, 2008.]

services for producing insurance certificates or policies, strict-reporting forms, receipts, and other similar documents;

services of organizations in carrying out employees' written instructions to transfer insurance contributions from wages by noncash settlement;

services of medical and other organizations in issuing certificates, statistical data, opinions, and other similar documents; [As amended by Federal Law No. 317-FZ of November 25, 2013.]

collection services;

9.1. the negative difference arising for an insurer providing direct compensation for losses where the payment to the injured party under the direct-compensation procedure established by Russian legislation on compulsory insurance of motor-vehicle owners' civil liability exceeds the average insurance-payment amount received from the insurer that insured the civil liability of the person causing the harm; [Subparagraph added by Federal Law No. 300-FZ of November 15, 2010.]

9.2. the negative difference arising for the insurer that insured the civil liability of the person causing the harm where the average insurance-payment amount reimbursed to the insurer providing direct compensation for losses exceeds the insurance payment under the compulsory motor-vehicle-owner civil-liability insurance contract made under the direct-compensation procedure established by that legislation; [Subparagraph added by Federal Law No. 300-FZ of November 15, 2010.]

  1. other expenses directly connected with insurance activities.

3. The special rules provided for by paragraph 1 and paragraph 2(2), (4)–(9), and (10) of this Article extend to expenses of an organization insuring export credits and investments against business and/or political risks under Federal Law No. 164-FZ of December 8, 2003, “On the Basic Principles of State Regulation of Foreign Trade Activity.” [As amended by Federal Law No. 63-FZ of April 15, 2019.]

The expenses of an organization insuring export credits and investments against business and/or political risks under Federal Law No. 164-FZ of December 8, 2003, “On the Basic Principles of State Regulation of Foreign Trade Activity,” also include allocations to insurance reserves established under the procedure prescribed by the Government of the Russian Federation and insurance premiums or contributions for risks ceded to reinsurance under reinsurance contracts concluded with Russian and foreign reinsurers and other organizations entitled to enter into reinsurance contracts. [As amended by Federal Law No. 63-FZ of April 15, 2019.]

[Paragraph added by Federal Law No. 131-FZ of June 7, 2013.]

Article 294.1. Special Rules for Determining the Income and Expenses of Medical Insurance Organizations Participating in Compulsory Medical Insurance

1. In addition to income provided for by Articles 249 and 250 of this Code, the income of medical insurance organizations participating in compulsory medical insurance and conducting compulsory medical insurance includes funds transferred by territorial compulsory-medical-insurance funds under an agreement for financial support of compulsory medical insurance that are intended for administrative expenses of compulsory medical insurance, and funds constituting remuneration for performing actions provided for by that agreement.

2. In addition to expenses provided for by Articles 254–269 of this Code, the expenses of medical insurance organizations participating in compulsory medical insurance and conducting compulsory medical insurance include expenses incurred by those organizations in conducting compulsory-medical-insurance activities.

[Article added by Federal Law No. 204-FZ of December 29, 2004; as amended by Federal Law No. 313-FZ of November 29, 2010.]

Article 295. Special Rules for Determining the Income of Non-State Pension Funds

1. The income of non-state pension funds is determined separately for income received from placement of pension reserves, income received from investment of pension savings, and income received from the funds' statutory activities. [As amended by Federal Law No. 204-FZ of December 29, 2004.]

2. In addition to income provided for by Articles 249 and 250 of this Code, income received from placement of pension reserves of non-state pension funds includes, in particular, income from placement of pension-reserve funds in securities and from investments and other placements established by legislation on non-state pension funds, determined under the procedure established by this Code for the relevant types of income.

For tax purposes, income received from placement of pension reserves at the end of the tax period is the positive difference between income received from placement of pension reserves and income calculated on the basis of the refinancing rate of the Central Bank of the Russian Federation, the amount of the reserve placed, and the actual placement period, excluding income placed in solidarity pension accounts. [As amended by Federal Law No. 204-FZ of December 29, 2004.]

3. In addition to income provided for by Articles 249 and 250 of this Code, income received from a fund's statutory activities includes, in particular:

allocations from income from placement of pension reserves that are directed to the fund's own funds under Russian legislation on non-state pension funds;

income from placement of the fund's own funds in securities and from investments and other placements, determined under the procedure established by this Code for the relevant types of income;

remuneration of a fund conducting insurer activities for compulsory pension insurance, including the fixed and variable portions of remuneration;

the portion of a pension contribution directed, under a non-state-pension-provision agreement and in accordance with the fund's pension rules, to the fund's own funds to cover administrative expenses under Russian legislation on non-state pension funds.

[Paragraph as amended by Federal Law No. 162-FZ of July 3, 2019.]

Article 296. Special Rules for Determining the Expenses of Non-State Pension Funds

1. For non-state pension funds, expenses connected with placement of pension reserves, expenses connected with investment of pension-savings funds, and expenses connected with supporting the funds' statutory activities are determined separately. [As amended by Federal Law No. 162-FZ of July 3, 2019.]

2. In addition to expenses specified in Articles 254–269 of this Code, taking into account limitations provided for by Russian legislation on non-state pension provision, expenses connected with placement of pension reserves of non-state pension funds include: [As amended by Federal Laws No. 109-FZ of May 5, 2014, and No. 162-FZ of July 3, 2019.]

  1. expenses connected with placement of pension reserves, including remuneration of the management company, depositary, and professional securities-market participants; [As amended by Federal Law No. 162-FZ of July 3, 2019.]

  2. mandatory expenses connected with storage, maintenance in working condition, and statutory valuation of property in which pension reserves are placed;

  3. allocations directed to the fund's own funds under Russian legislation and recognized as expenses; [As amended by Federal Law No. 162-FZ of July 3, 2019.]

  4. allocations to establish an insurance reserve under Russian legislation on non-state pension funds and the procedure established by the Central Bank of the Russian Federation, until the insurance reserve reaches the amount established by the non-state pension fund, but not more than 50 percent of the reserves covering pension liabilities. [Subparagraph added by Federal Law No. 204-FZ of December 29, 2004; as amended by Federal Law No. 162-FZ of July 3, 2019.]

3. In addition to expenses specified in Articles 254–269 of this Code, taking into account limitations provided for by Russian legislation on non-state pension provision, expenses connected with supporting the statutory activities of non-state pension funds include:

  1. remuneration for services involving conclusion of non-state-pension-provision agreements, long-term-savings agreements, and compulsory-pension-insurance agreements under Russian legislation on non-state pension funds; [As amended by Federal Laws No. 204-FZ of December 29, 2004, and No. 58-FZ of March 23, 2024.]

  2. payment for actuarial services;

  3. payment for services producing pension certificates or policies, strict-reporting forms, receipts, and other similar documents;

3.1. remuneration for pension-account administration services under Russian legislation on non-state pension funds; [Subparagraph added by Federal Law No. 204-FZ of December 29, 2004.]

3.2. remuneration of a management company providing trust management of pension-savings funds and pension-reserve funds, including the fixed and variable portions of remuneration, paid by the fund from its own funds; [Subparagraph added by Federal Law No. 162-FZ of July 3, 2019; as amended by Federal Law No. 58-FZ of March 23, 2024.]

3.3. remuneration of a specialized depositary and reimbursement of necessary expenses incurred by the specialized depositary, paid by the fund from its own funds under a specialized-depositary service agreement; [Subparagraph added by Federal Law No. 162-FZ of July 3, 2019.]

3.4. annual allocations to the fund's compulsory-pension-insurance reserve, made from the fund's own funds and established under the procedure provided by Article 20.1 of Federal Law No. 75-FZ of May 7, 1998, “On Non-State Pension Funds,” excluding expenses specified in Article 270(48.24) of this Code; [Subparagraph added by Federal Law No. 162-FZ of July 3, 2019.]

3.5. funds payable by the fund as guarantee contributions to the pension-savings guarantee fund under Article 15 of Federal Law No. 422-FZ of December 28, 2013, “On Guaranteeing the Rights of Insured Persons in the Compulsory Pension Insurance System in the Formation and Investment of Pension Savings and the Establishment and Making of Payments from Pension Savings,” or to the pension-reserve guarantee fund under Article 20 of Federal Law No. 555-FZ of December 28, 2022, “On Guaranteeing the Rights of Participants in Non-State Pension Funds in Non-State Pension Provision and the Formation of Long-Term Savings”; [Subparagraph added by Federal Law No. 162-FZ of July 3, 2019; as amended by Federal Law No. 58-FZ of March 23, 2024.]

3.6. expenses connected with making a fixed-term pension payment, a lump-sum payment, or payment of pension savings to successors of a deceased insured person, paid from the fund's own funds; [Subparagraph added by Federal Law No. 162-FZ of July 3, 2019.]

  1. other expenses directly connected with compulsory pension insurance, non-state pension provision, and/or formation of long-term savings, paid by the fund from its own funds. [As amended by Federal Law No. 58-FZ of March 23, 2024.]

4. [Paragraph added by Federal Law No. 204-FZ of December 29, 2004; repealed by Federal Law No. 162-FZ of July 3, 2019.]

Article 297

[Article repealed by Federal Law No. 57-FZ of May 29, 2002.]

Article 297.1. Special Rules for Determining the Income of Credit Consumer Cooperatives and Microfinance Organizations

1. The income of taxpayers that are credit consumer cooperatives and microfinance organizations includes income provided for by Articles 249 and 250 of this Code, determined taking into account the special rules established by this Article.

2. For purposes of this Chapter, the income of credit consumer cooperatives and microfinance organizations includes, in particular:

  1. interest income on loans granted under Russian legislation;

  2. amounts received upon repayment of loans where losses from writing them off were previously recognized as expenses in determining the tax base;

  3. amounts received by credit consumer cooperatives and microfinance organizations upon repayment of loans written off against established reserves where allocations to establish those reserves were previously recognized as expenses in determining the tax base under the procedure established by Article 297.3 of this Code.

3. The income of credit consumer cooperatives and microfinance organizations does not include insurance payments received under contracts insuring against the death or disability of a borrower, or insurance payments received under contracts covering property securing the borrower's obligations, within the amount of the borrower's outstanding debt on borrowed or credit funds, accrued interest, and court-recognized financial sanctions and late charges repaid from those insurance payments.

[Article added by Federal Law No. 301-FZ of November 2, 2013.]

Article 297.2. Special Rules for Determining the Expenses of Credit Consumer Cooperatives and Microfinance Organizations

1. Expenses of taxpayers that are credit consumer cooperatives and microfinance organizations provided for by Articles 254–269 of this Code and directly connected with granting loans and other income-generating activities provided for by legislation on credit cooperation and microfinance activities are recognized for tax purposes taking into account the special rules established by this Article.

For tax purposes, those expenses are recognized under the procedure and subject to the conditions provided for by this Chapter. Expenses incurred from earmarked-financing funds and earmarked receipts are not taken into account in determining the tax base.

2. For purposes of this Chapter, the expenses of credit consumer cooperatives and microfinance organizations include, in particular:

  1. interest expenses on loans, credits, and other debt obligations connected with raising funds under legislation on credit cooperation and microfinance activities, taking into account the special rules provided for by Article 269 of this Code;

  2. expenses for guarantees and suretyships provided to credit consumer cooperatives and microfinance organizations by other organizations and individuals;

  3. allocations to a reserve for possible losses on loans, where expenses for establishing that reserve are recognized by credit consumer cooperatives and microfinance organizations under the procedure and subject to the conditions established by Article 297.3 of this Code;

  4. insurance premiums under contracts insuring against the death or disability of a borrower of a credit consumer cooperative or microfinance organization, under which the cooperative or organization is the beneficiary, provided the borrowers reimburse those expenses.

[Article added by Federal Law No. 301-FZ of November 2, 2013.]

Article 297.3. Expenses for Establishing Reserves for Possible Losses on Loans of Credit Consumer Cooperatives and Microfinance Organizations

1. For purposes of this Chapter, in addition to the doubtful-debt reserves provided for by Article 266 of this Code, credit consumer cooperatives and microfinance organizations may establish reserves for possible losses on loans under the procedure provided by this Article.

2. Allocations to reserves for possible losses on loans established under the procedure prescribed by the Central Bank of the Russian Federation in accordance with Federal Law No. 190-FZ of July 18, 2009, “On Credit Cooperation,” and Federal Law No. 151-FZ of July 2, 2010, “On Microfinance Activities and Microfinance Organizations,” are included in non-sales expenses during the reporting or tax period.

3. Credit consumer cooperatives and microfinance organizations use reserves for possible losses on loans when writing irrecoverable loan debt off the balance sheet under the procedure established by the Central Bank of the Russian Federation.

When a credit consumer cooperative or microfinance organization decides to write irrecoverable loan debt off its balance sheet, accrual of interest on that debt ceases unless it ceased earlier under the agreement.

4. Amounts of reserves for possible losses on loans allocated to expenses and not fully used during the reporting or tax period to cover losses on irrecoverable loan debt may be carried to the next reporting or tax period. The newly established reserve must be adjusted by the reserve balance from the preceding reporting or tax period. If the newly established reserve for the reporting or tax period is less than the preceding period's reserve balance, the difference must be included in non-sales income on the final day of the reporting or tax period. If the newly established reserve is greater than the preceding period's reserve balance, the difference must be included in non-sales expenses on the final day of the reporting or tax period.

[Article added by Federal Law No. 301-FZ of November 2, 2013.]

Article 298. Special Rules for Determining the Income of Professional Securities-Market Participants

In addition to income provided for by Articles 249 and 250 of this Code, the income of taxpayers recognized as professional securities market participants under Russian securities-market legislation (professional securities market participants) includes income from professional securities-market activities.

That income includes, in particular:

  1. income from intermediary and other securities-market services;

  2. the portion of income arising from use of clients' funds before their return to the clients under the agreement terms;

  3. income from services involving custody of securities certificates and/or recording rights to securities;

  4. income from depositary services, including services providing information on securities and maintaining depo accounts;

  5. income from services maintaining the register of holders of securities;

  6. income from services directly facilitating conclusion by third parties of civil-law transactions in securities;

  7. income from securities-market consulting services;

  8. amounts from reversals of reserves for impairment of securities previously recognized as expenses under Article 300 of this Code;

  9. other income received by professional securities market participants from their professional activities.

Article 299. Special Rules for Determining the Expenses of Professional Securities-Market Participants

In addition to expenses specified in Articles 254–269 of this Code, taking into account the limitations provided for by Russian securities-market legislation, the expenses of professional securities market participants include, in particular:

  1. contributions to trading organizers and other organizations, including nonprofit organizations under Russian legislation, holding the relevant license;

  2. expenses for maintaining and servicing trading seats operating under different modes that arise in connection with professional activities;

  3. expenses for expert examination of the authenticity of documents submitted, including securities forms or certificates;

  4. expenses connected with disclosure of information on the activities of a professional securities market participant;

  5. expenses for establishing and making additional allocations to reserves for impairment of securities under Article 300 of this Code;

  6. expenses for participating in shareholders' meetings held by or on behalf of securities issuers;

  7. other expenses directly connected with the activities of professional securities market participants.

Article 299.1. Special Rules for Determining the Income of Clearing Organizations

1. The income of taxpayers that are clearing organizations includes income provided for by Articles 249 and 250 of this Code, determined taking into account the special rules established by this Article.

2. The following income is not taken into account in determining the tax base of clearing organizations:

  1. funds and other property received by a clearing organization as security for performance of obligations of clearing participants, and proceeds from disposition of property constituting that security;

  2. funds and other property received by a clearing organization for purposes of settlements on obligations of clearing participants, including under contracts to which the clearing organization is a party–other than funds and property received as payment for its services–and under contracts concluded by the clearing organization for purposes of performing obligations to clearing participants; [As amended by Federal Law No. 326-FZ of November 28, 2015.]

  3. funds and other property received by a clearing organization from use of funds established by it to secure performance of obligations under civil-law contracts;

  4. funds and other property contributed to a clearing organization's property pool under Federal Law No. 7-FZ of February 7, 2011, “On Clearing and Clearing Activities.” [Subparagraph added by Federal Law No. 326-FZ of November 28, 2015.]

[Article added by Federal Law No. 281-FZ of November 25, 2009.]

Article 299.2. Special Rules for Determining the Expenses of Clearing Organizations

1. The expenses of taxpayers that are clearing organizations include expenses provided for by Articles 254–269 of this Code, determined taking into account the special rules established by this Article.

2. The following expenses are not taken into account in determining the tax base of clearing organizations:

  1. funds and other property securing performance of obligations of clearing participants that are transferred by the clearing organization toward performance of those obligations;

  2. funds and other property transferred by the clearing organization to clearing participants following clearing or settlement, including under contracts to which the clearing organization is a party and under contracts entered into by the clearing organization for purposes of performing obligations to clearing participants; [As amended by Federal Law No. 326-FZ of November 28, 2015.]

  3. funds and other property transferred to clearing participants and received by the clearing organization from use of funds established by the clearing organization from contributions of those participants to secure performance of obligations under civil-law contracts;

  4. funds and other property transferred by a clearing organization to a clearing participant upon redemption of clearing participation certificates issued by the clearing organization under Federal Law No. 7-FZ of February 7, 2011, “On Clearing and Clearing Activities.” [Subparagraph added by Federal Law No. 326-FZ of November 28, 2015.]

[Article added by Federal Law No. 281-FZ of November 25, 2009.]

Article 299.3. Special Rules for Determining Income from Activities Connected with Production of Hydrocarbon Feedstock at a New Offshore Hydrocarbon Field

1. In determining the tax base under Article 275.2 of this Code, the income of taxpayers specified in Article 275.2(1) includes income specified in Articles 249 and 250 and income provided for by this Article if it is connected with activities involving production of hydrocarbon feedstock at a new offshore hydrocarbon field.

Income provided for by Articles 249 and 250 is determined taking into account the special rules established by this Article.

2. For purposes of this Chapter, the income of taxpayers specified in Article 275.2(1) from activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field includes, in particular:

  1. income of an organization holding the license to use the subsurface area within whose boundaries a new offshore hydrocarbon field is located from disposition of products of technological processing of hydrocarbon feedstock produced at the field, consisting of liquefied natural gas, stabilized condensate, and a broad fraction of light hydrocarbons.

Income from disposition of petroleum products and products of petrochemistry and gas chemistry produced from hydrocarbon feedstock extracted at a new offshore hydrocarbon field is not included in the tax base determined under Article 275.2 and is recognized for tax purposes under the general procedure;

  1. income of an organization operating a new offshore hydrocarbon field from performance of work or provision of services contemplated by the relevant operator agreement;

  2. income of an organization operating a new offshore hydrocarbon field from disposition of hydrocarbon feedstock produced at the field and acquired by the operator from the organization holding the license to use the subsurface area within whose boundaries the field is located, and of products of technological processing obtained from that feedstock, consisting of liquefied natural gas, stabilized condensate, and a broad fraction of light hydrocarbons;

  3. income from disposition of goods or property rights intended for use in activities connected with production of hydrocarbon feedstock at the new offshore hydrocarbon field, under transactions between the organization holding the license to use the subsurface area within whose boundaries the field is located and the organization operating the field;

  4. income, determined under Article 249 of this Code, from disposition of depreciable property previously used directly in activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field;

  5. interest income received under loan agreements where the corresponding borrowed funds were provided to a taxpayer specified in Article 275.2(1) to finance activities connected with production of hydrocarbon feedstock at the new offshore hydrocarbon field for which the tax base is determined;

  6. income in the form of accounts-payable amounts on loans, credits, and other debt obligations, including interest payable, written off because of debt forgiveness or on other grounds, where the corresponding borrowed funds were raised to finance activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field;

  7. income from leasing or subleasing property, including land plots, provided for by the fourth paragraph of Article 250 of this Code, under agreements between taxpayers specified in Article 275.2(1) that conduct activities connected with production of hydrocarbon feedstock at the same new offshore hydrocarbon field, provided the property was used during the reporting or tax period in activities connected with production at that field;

  8. income in the form of positive exchange-rate differences arising from revaluation of claims or obligations, other than revaluation of advances paid or received, including interest payable, where the claims or obligations arose in connection with activities involving production of hydrocarbon feedstock at a new offshore hydrocarbon field. [Subparagraph added by Federal Law No. 335-FZ of November 27, 2017.]

3. Income that cannot be directly attributed either to activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field or to the taxpayer's other activities, and income attributable to production activities conducted with respect to more than one new offshore hydrocarbon field, is accounted for in determining the tax base under Article 275.2 of this Code under a procedure analogous to that established by Article 299.4(4).

[Article added by Federal Law No. 268-FZ of September 30, 2013.]

Article 299.4. Special Rules for Determining Expenses Connected with Activities Involving Production of Hydrocarbon Feedstock at a New Offshore Hydrocarbon Field

1. In determining the tax base under Article 275.2 of this Code, the expenses of a taxpayer specified in Article 275.2(1) are substantiated and documented expenses incurred by the taxpayer if they are connected with that taxpayer's activities involving production of hydrocarbon feedstock at a new offshore hydrocarbon field. Expenses incurred in conducting those activities are determined taking into account the special rules established by this Article.

2. Expenses of taxpayers specified in Article 275.2(1) include, in particular, the following expenses incurred in conducting activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field:

  1. natural-resource-development expenses in the subsurface area within whose boundaries prospecting, appraisal, and/or exploration for a new offshore hydrocarbon field is conducted, taking into account Article 261(7) of this Code;

  2. interest expenses under loan and credit agreements and other debt obligations where the corresponding borrowed funds were raised to finance activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field;

  3. expenses in the form of accounts-receivable amounts under a loan, credit, or other debt obligation, including accrued interest, written off because of debt forgiveness or on other grounds, where the corresponding borrowed funds were provided to a taxpayer specified in Article 275.2(1) to finance activities connected with production of hydrocarbon feedstock at the new offshore hydrocarbon field for which the tax base is determined;

  4. expenses for delivery or transport to recipients of hydrocarbon feedstock produced at a new offshore hydrocarbon field and products of its technological processing, consisting of liquefied natural gas, stabilized condensate, and a broad fraction of light hydrocarbons;

  5. expenses of an organization operating a new offshore hydrocarbon field in the form of reimbursement of expenses previously incurred by the organization holding the license to use the subsurface area within whose boundaries the field is located, or within whose boundaries prospecting, appraisal, and/or exploration for a new offshore hydrocarbon field is contemplated, in connection with obtaining that license. The expenses specified in this subparagraph include, in particular, payments, bonuses, and compensation for commercial discovery of a new offshore hydrocarbon field in the relevant subsurface area and any other similar payments;

  6. expenses in the form of negative exchange-rate differences arising upon revaluation of claims or obligations, other than revaluation of advances paid or received, including interest payable, where the claims or obligations arose in connection with activities involving production of hydrocarbon feedstock at a new offshore hydrocarbon field. [Subparagraph added by Federal Law No. 335-FZ of November 27, 2017.]

3. The expenses specified in paragraph 2(4) of this Article include, in particular, expenses for delivery or transport by trunk pipelines, rail, water, and other transport; expenses for draining, filling, loading, unloading, and transshipment; payments for port and freight-forwarding services; and expenses for liquefaction and regasification of combustible natural gas. Delivery or transport expenses do not include depreciation on fixed assets owned by a taxpayer specified in Article 275.2(1) and used in delivery or transport of hydrocarbon feedstock.

4. Expenses that cannot be directly attributed either to activities connected with production of hydrocarbon feedstock at a new offshore hydrocarbon field or to the taxpayer's other activities, and expenses attributable to production activities conducted with respect to more than one field, are taken into account in determining the tax base under Article 275.2 in the proportion determined by the taxpayer under its expense-allocation procedure. The taxpayer establishes that procedure in its accounting policy for tax purposes, and it must be applied for at least five tax periods.

5. A taxpayer may apply to the federal executive authority empowered to exercise control and supervision in the field of taxes and levies for approval of the expense-allocation procedure specified in paragraph 4. That authority establishes the application form and the procedure for approval.

[Article added by Federal Law No. 268-FZ of September 30, 2013.]

Article 299.5. Special Rules for Determining the Income and Expenses of Issuers of Russian Depositary Receipts

1. The income of taxpayers that are issuers of Russian depositary receipts includes income provided for by Articles 249 and 250 of this Code, determined taking into account the special rules established by this Article.

2. The following income is not taken into account in determining the tax base of issuers of Russian depositary receipts:

  1. funds and other property and property rights received by an issuer of Russian depositary receipts in connection with placement of the receipts, other than funds, property, and property rights received by the issuer as remuneration for its services;

  2. funds and other property and property rights received by an issuer of Russian depositary receipts in connection with exercise of the rights embodied in the represented securities.

3. The expenses of taxpayers that are issuers of Russian depositary receipts include expenses provided for by Articles 254–269 of this Code, determined taking into account the special rules established by this Article.

4. The following expenses are not taken into account in determining the tax base of issuers of Russian depositary receipts:

  1. funds and other property and property rights transferred or paid by an issuer of Russian depositary receipts to the issuer or holders of the represented securities in connection with placement of Russian depositary receipts;

  2. funds and other property and property rights transferred by an issuer of Russian depositary receipts to holders of Russian depositary receipts in connection with exercise of rights under those receipts.

[Article added by Federal Law No. 420-FZ of December 28, 2013.]

Article 300. Expenses for Establishing Reserves for Impairment of Securities by Professional Securities Market Participants Conducting Dealer Activities

Professional securities market participants are treated as conducting dealer activities if dealer activities are provided for by the relevant license issued to the securities market participant under the established procedure.

Professional securities market participants conducting dealer activities may recognize allocations to reserves for impairment of securities as expenses for tax purposes if those taxpayers determine income and expenses under the accrual method. In that case, amounts from reversals of reserves for impairment of securities, where allocations to establish or adjust the reserves were previously taken into account in determining the tax base, are recognized as income of those taxpayers.

Those reserves for impairment of securities are established or adjusted as of the end of a reporting or tax period in the amount by which the acquisition prices of issue-grade securities traded on the organized securities market exceed their market quotations (the calculated reserve amount). For purposes of this Chapter, the acquisition price of a security also includes expenses for acquiring it. In 2022, for purposes of this Article, securities not traded on the organized securities market that were treated as traded securities under this Code between January 1 and March 1, 2022, are treated as traded securities. [As amended by Federal Law No. 443-FZ of November 21, 2022.]

Reserves are established or adjusted separately for each security of one issue or additional issue satisfying those requirements, irrespective of changes in the value of securities of other issues or additional issues. [As amended by Federal Law No. 281-FZ of November 25, 2009.]

Upon disposition or other retirement of securities for which a reserve was previously established and allocations to establish or adjust it were previously taken into account in determining the tax base, the reserve amount must be included in the taxpayer's income on the date of disposition or other retirement of the security.

If, at the end of a reporting or tax period, the reserve amount is insufficient in light of market quotations for the securities at the end of that period, the taxpayer increases the reserve under the procedure established above, and allocations to increase it are recognized as expenses for tax purposes. If, at the end of a reporting or tax period, a previously established reserve, taking into account reversed amounts, exceeds the calculated amount, the taxpayer reduces or reverses the reserve to the calculated amount and includes the reversal in income.

Reserves for impairment of securities are established in the currency of the Russian Federation irrespective of the currency in which a security is denominated. For securities denominated in foreign currency, the acquisition price is translated into rubles at the official rate of the Central Bank of the Russian Federation on the acquisition date, and the market quotation is translated at the official rate on the date the reserve is established or adjusted. [As amended by Federal Law No. 281-FZ of November 25, 2009.]

For securities whose terms of issue provide for partial redemption of their nominal value, when the reserve is established or adjusted as of the end of a reporting or tax period, the acquisition price is adjusted for the proportion of the security's nominal value that has been partially redeemed. [Paragraph added by Federal Law No. 281-FZ of November 25, 2009.]

A taxpayer that is the seller under the first leg of a repo transaction or the lender under a securities-loan transaction may not establish reserves for impairment of securities for securities transferred under the repo transaction or loan agreement. [Paragraph added by Federal Law No. 281-FZ of November 25, 2009.]

A taxpayer that is the buyer under the first leg of a repo transaction or the borrower under a securities-loan transaction may establish reserves for impairment of securities for securities received under the repo transaction or loan agreement. [Paragraph added by Federal Law No. 281-FZ of November 25, 2009.]

Article 301. Derivatives Transactions: Special Tax Rules

1. A derivative financial instrument is a contract satisfying the requirements of the Federal Law “On the Securities Market.” The Central Bank of the Russian Federation establishes the list of types of derivative financial instruments, including forward, futures, option, and swap contracts, in accordance with that Federal Law. [As amended by Federal Laws No. 251-FZ of July 23, 2013, and No. 242-FZ of July 3, 2016.]

[Paragraph repealed by Federal Law No. 420-FZ of December 28, 2013.]

For purposes of this Chapter, a contract whose claims are not subject to judicial protection under Russian civil legislation and/or applicable foreign legislation is not recognized as a derivative financial instrument. Losses incurred under such a contract are not taken into account in determining the tax base. [As amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 242-FZ of July 3, 2016.]

The underlying asset of derivative financial instruments means the subject matter of a derivatives transaction, including foreign currency, securities and other property and property rights, interest rates, credit resources, price or interest-rate indices, and other derivative financial instruments. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Participants in derivatives transactions are organizations conducting transactions in derivative financial instruments. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

[Paragraph as amended by Federal Law No. 281-FZ of November 25, 2009.]

2. Rights and obligations under a derivative-financial-instrument transaction are performed through performance of the instrument by delivery of the underlying asset, through final settlement under the instrument, or through a transaction by a participant in the derivatives transaction that is opposite to the transaction previously conducted in the instrument. For a derivative-financial-instrument transaction directed toward purchase of the underlying asset, a transaction directed toward sale of that asset is an opposite transaction; for a transaction directed toward sale, a transaction directed toward purchase is an opposite transaction. Transactions involving delivery of the underlying asset are taxed under Articles 301–305 of this Code. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 242-FZ of July 3, 2016.]

Subject to this Article, a taxpayer may independently classify a transaction whose terms provide for delivery of an underlying asset as either a derivative-financial-instrument transaction or a deferred-delivery transaction in the subject matter. The taxpayer must establish in its accounting policy for tax purposes the criteria for classifying transactions providing for delivery of their subject matter, other than hedging transactions, as derivative-financial-instrument transactions. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 281-FZ of November 25, 2009, and No. 242-FZ of July 3, 2016.]

The completion date of a derivative-financial-instrument transaction is the date on which the rights and obligations under it are performed. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Obligations under a derivative financial instrument may be terminated without reclassifying the instrument: [Paragraph added by Federal Law No. 281-FZ of November 25, 2009; as amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 242-FZ of July 3, 2016.]

by setoff or netting of homogeneous claims and obligations; [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

under the procedure established by a master agreement or single agreement conforming to standard contract terms approved under the Federal Law “On the Securities Market,” if termination provides for determination of a net-obligation amount; [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

by setoff of reciprocal claims arising from contracts concluded under organized-trading rules or clearing rules, if the setoff is made to determine a net-obligation amount. [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

For purposes of this Article, homogeneous claims include claims for delivery of securities of the same issuer, type, category or class, or the same unit investment fund in the case of investment units, that carry the same scope of rights, and claims for payment of funds in the same currency. [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

Transactions classified as deferred-delivery transactions in the subject matter are taxed under the procedure established by this Code for the corresponding underlying assets. [Paragraph added by Federal Law No. 281-FZ of November 25, 2009.]

3. For purposes of this Chapter, derivative financial instruments are divided into instruments traded on the organized market (traded derivative financial instruments) and instruments not traded on the organized market (non-traded derivative financial instruments). A derivative financial instrument is treated as traded on the organized market if both of the following conditions are satisfied: [As amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 242-FZ of July 3, 2016.]

  1. the procedure for its conclusion, circulation, and performance is established by a trading organizer entitled to do so under Russian or foreign legislation;

  2. information on derivative-financial-instrument prices is published in mass media, including electronic media, or can be provided by the trading organizer or another authorized person to any interested person within three years after the transaction date. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

3.1. A transaction concluded outside an organized market whose terms provide for delivery of an underlying asset, including securities, foreign currency, or goods, may be classified as a derivative financial instrument provided the underlying asset is to be delivered under the transaction terms no earlier than the third day after the transaction is concluded. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

A transaction concluded outside an organized market whose terms do not provide for delivery of an underlying asset may be classified only as a derivative financial instrument. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

[Paragraph added by Federal Law No. 281-FZ of November 25, 2009.]

3.2. For purposes of this Chapter, derivative financial instruments whose terms provide for delivery of an underlying asset, or conclusion of another derivative financial instrument whose terms provide for delivery of an underlying asset, are treated as deliverable derivatives transactions; derivative financial instruments whose terms provide for neither delivery of an underlying asset nor conclusion of another instrument providing for such delivery are treated as cash-settled derivatives transactions. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Transactions classified as deliverable derivatives transactions or as deferred-delivery transactions in the subject matter are not reclassified for purposes of this Chapter as cash-settled derivatives transactions if the obligations are terminated by means other than due performance.

[Paragraph added by Federal Law No. 281-FZ of November 25, 2009.]

4. For purposes of this Chapter, variation margin means the amount of funds calculated by a trading organizer or clearing organization and paid or received by participants in derivatives transactions under rules established by trading organizers and/or clearing organizations. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 281-FZ of November 25, 2009.]

5. For purposes of this Chapter, hedging transactions are transactions, or a set of transactions, in derivative financial instruments, including instruments of different types, conducted to reduce or compensate in whole or in part for adverse consequences to the taxpayer arising from a loss, foregone profit, reduced revenue, reduced market value of property including property rights or claims, or increased liabilities of the taxpayer as a result of a change in price, interest rate, exchange rate including the exchange rate of foreign currency against the currency of the Russian Federation, or another measure or set of measures of one or more hedged items. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Hedged items are the taxpayer's property, property rights, and obligations, including monetary claims and obligations whose performance date has not arrived as of the date of the hedging transaction, including claims and obligations whose exercise or performance depends on a demand made by a party to the agreement, with respect to which the taxpayer has made a hedging decision. The underlying assets of derivative financial instruments used in a hedging transaction may differ from the hedged item. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

More than one derivative financial instrument of different types may be concluded for hedging purposes, including multiple derivative financial instruments within one hedging transaction during the hedging period. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

To substantiate classification of a derivative-financial-instrument transaction or set of transactions as a hedging transaction, on the date the transactions are concluded–or the first transaction is concluded if more than one is concluded within a single hedging transaction–the taxpayer prepares a hedging memorandum confirming that, according to the taxpayer's forecasts, the transaction or set of transactions makes it possible to reduce adverse consequences connected with a change in the price, including market quotation or exchange rate, or another measure of the hedged item. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

[Paragraph as amended by Federal Law No. 281-FZ of November 25, 2009.]

6. When taxpayers that are participants in derivatives transactions conduct transactions under forward contracts contemplating delivery of an underlying asset to a foreign organization under the export customs procedure, the tax base is determined taking into account Article 105.3 of this Code. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Laws No. 306-FZ of November 27, 2010, and No. 227-FZ of July 18, 2011.]

Article 302. Special Rules for Recognizing a Taxpayer's Income and Expenses from Transactions in Derivative Financial Instruments Traded on the Organized Market

[Heading as amended by Federal Law No. 242-FZ of July 3, 2016.]

1. For purposes of this Chapter, the following are recognized as a taxpayer's income received during a tax or reporting period from transactions in derivative financial instruments traded on the organized market: [As amended by Federal Law No. 242-FZ of July 3, 2016.]

  1. variation margin receivable by the taxpayer during the reporting or tax period;

  2. other amounts receivable during the tax or reporting period from transactions in derivative financial instruments traded on the organized market, including amounts receivable in settlement of transactions in derivative financial instruments providing for delivery of an underlying asset. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

2. For purposes of this Chapter, the following are recognized as a taxpayer's expenses incurred during a tax or reporting period from transactions in derivative financial instruments traded on the organized market: [As amended by Federal Law No. 242-FZ of July 3, 2016.]

  1. variation margin payable by the taxpayer during the tax or reporting period;

  2. other amounts payable during the tax or reporting period from transactions in derivative financial instruments traded on the organized market, and the value of the underlying asset transferred under transactions providing for its delivery; [As amended by Federal Law No. 242-FZ of July 3, 2016.]

  3. other expenses connected with transactions in derivative financial instruments traded on the organized market. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Article 303. Special Rules for Recognizing a Taxpayer's Income and Expenses from Transactions in Derivative Financial Instruments Not Traded on the Organized Market

[Heading as amended by Federal Law No. 242-FZ of July 3, 2016.]

1. For purposes of this Chapter, the following are recognized as a taxpayer's income received during a tax or reporting period from transactions in derivative financial instruments not traded on the organized market: [As amended by Federal Law No. 242-FZ of July 3, 2016.]

  1. amounts of funds receivable during the reporting or tax period by one participant in a derivative-financial-instrument transaction upon performance or completion of the transaction; [As amended by Federal Laws No. 281-FZ of November 25, 2009, and No. 242-FZ of July 3, 2016.]

  2. other amounts receivable during the tax or reporting period from transactions in derivative financial instruments not traded on the organized market, including amounts receivable in settlement of transactions in derivative financial instruments providing for delivery of an underlying asset. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

2. The following are recognized as expenses incurred during a tax or reporting period from transactions in derivative financial instruments not traded on the organized market: [As amended by Federal Law No. 242-FZ of July 3, 2016.]

  1. amounts of funds payable during the reporting or tax period by one participant in a derivative-financial-instrument transaction upon performance or completion of the transaction; [As amended by Federal Laws No. 281-FZ of November 25, 2009, and No. 242-FZ of July 3, 2016.]

  2. other amounts payable during the tax or reporting period from transactions in derivative financial instruments not traded on the organized market, and the value of the underlying asset transferred under transactions providing for its delivery; [As amended by Federal Law No. 242-FZ of July 3, 2016.]

  3. other expenses connected with transactions in derivative financial instruments. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Article 304. Special Rules for Determining the Tax Base for Transactions in Derivative Financial Instruments

[Heading as amended by Federal Law No. 242-FZ of July 3, 2016.]

1. Income and expenses from transactions in traded derivative financial instruments are taken into account in determining the tax base for profit taxable at the rate specified in Article 284(1) of this Code for which this Chapter does not provide a procedure for recognizing profit and loss different from the general procedure. [As amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 242-FZ of July 3, 2016.]

2. [Paragraph repealed by Federal Law No. 420-FZ of December 28, 2013.]

3. Unless this Chapter provides otherwise, income and expenses from all transactions during a reporting or tax period in non-traded securities and non-traded derivative financial instruments, with all underlying assets, are taken into account in determining the tax base for those transactions. [As amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 242-FZ of July 3, 2016.]

4. [Paragraph repealed by Federal Law No. 420-FZ of December 28, 2013.]

5. When a hedging transaction is conducted subject to Article 301(5) of this Code, income and expenses are taken into account in determining the tax base that, under Article 274 of this Code, takes into account income and expenses connected with the hedged item.

Banks may reduce the tax base for profit taxable at the rate specified in Article 284(1), for which this Chapter does not provide a procedure for recognizing profit and loss different from the general procedure, by the loss incurred from non-traded deliverable derivatives transactions whose underlying asset is foreign currency. [As amended by Federal Law No. 420-FZ of December 28, 2013.]

Professional securities-market participants carrying on dealer activities, including banks, may reduce the tax base for profit taxable at the rate specified in Article 284(1), for which this Chapter does not provide a procedure for recognizing profit and loss different from the general procedure, by losses incurred from transactions in derivative financial instruments not traded on an organized market. [As amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 242-FZ of July 3, 2016.]

[Paragraph repealed by Federal Law No. 420-FZ of December 28, 2013.]

When swap contracts and option contracts not traded on the organized market are concluded with a central counterparty that performs its functions under clearing legislation and clearing rules and whose management quality has been recognized as satisfactory under the procedure established by the Central Bank of the Russian Federation, the taxpayer may take income and expenses under those contracts into account in determining the tax base for profit taxable at the rate specified in Article 284(1), for which this Chapter does not provide a profit-and-loss recognition procedure different from the general procedure. [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

If the taxpayer does not exercise the right provided by the preceding paragraph, it may take income and expenses for all underlying assets receivable during the reporting or tax period under those contracts into account in determining the tax base for non-traded securities and non-traded derivative financial instruments. [Paragraph added by Federal Law No. 420-FZ of December 28, 2013; as amended by Federal Law No. 242-FZ of July 3, 2016.]

[Paragraph as amended by Federal Law No. 281-FZ of November 25, 2009.]

6. In determining the tax base for transactions in derivative financial instruments, Chapter 14.3 of this Code may be applied only in the cases provided for by this Chapter. [As amended by Federal Laws No. 227-FZ of July 18, 2011, and No. 242-FZ of July 3, 2016.]

7. Unless this Chapter provides otherwise, income received and expenses incurred on obligations or claims under a swap contract are taken into account in determining the corresponding tax base for transactions in derivative financial instruments. [Paragraph added by Federal Law No. 281-FZ of November 25, 2009; as amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 242-FZ of July 3, 2016.]

8. For transactions in derivative financial instruments whose underlying assets are interest rates, income and expenses based on the interest rates provided by the instrument terms are not accrued as of the end of a reporting or tax period. Income and expenses from the relevant derivative-financial-instrument transaction include income and expenses calculated on the basis of the interest rates and receivable or payable under the transaction agreement. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Income and expenses from such a transaction are recognized on the payment dates provided by the relevant agreement.

[Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

Article 305. Special Rules for Valuation of Transactions in Derivative Financial Instruments for Tax Purposes

[Heading as amended by Federal Law No. 242-FZ of July 3, 2016.]

1. For a traded derivative financial instrument, the actual transaction price is recognized as the market price for tax purposes and is applied for tax purposes. [As amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 242-FZ of July 3, 2016.]

2. The actual price of a non-traded derivative financial instrument is recognized as the market price for tax purposes and is applied for tax purposes if it does not deviate upward or downward from the calculated value of the instrument on the transaction date by more than 20 percent. The Central Bank of the Russian Federation, in coordination with the Ministry of Finance of the Russian Federation, establishes the procedure for determining the calculated value of the relevant types of derivative financial instruments. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

If the actual price of a non-traded derivative financial instrument deviates upward or downward from its calculated value by more than 20 percent, the taxpayer's income or expenses are determined on the basis of the calculated value increased or reduced by 20 percent. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

[Paragraph as amended by Federal Law No. 420-FZ of December 28, 2013.]

3. For swap and option contracts, whether traded or not traded on the organized market, concluded with a central counterparty that performs its functions under clearing legislation and clearing rules and whose management quality has been recognized as satisfactory under the procedure established by the Central Bank of the Russian Federation, the actual transaction price determined taking into account duly registered clearing rules is recognized as the market price and applied for tax purposes. [Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

4. Paragraph 2 of this Article applies only to transactions recognized as controlled transactions under Section V.1 of this Code.

For transactions not recognized as controlled under Section V.1, the actual price of a non-traded derivative financial instrument is recognized as the market price and applied for tax purposes. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

[Paragraph added by Federal Law No. 420-FZ of December 28, 2013.]

Article 306. Special Rules for Taxation of Foreign Organizations; Permanent Establishment of a Foreign Organization

1. Articles 306–309 of this Code establish special rules for calculating tax by foreign organizations conducting business activities in the Russian Federation where those activities create a permanent establishment of the foreign organization, and by foreign organizations receiving income from sources in the Russian Federation that is not connected with activities through a permanent establishment in the Russian Federation.

2. For purposes of this Chapter, a permanent establishment of a foreign organization in the Russian Federation means a branch, representative office, division, bureau, office, agency, any other separate subdivision, or other place of business of that organization (a “division” for purposes of this Chapter) through which the organization regularly conducts business activities in the Russian Federation connected with:

use of the subsurface and/or other natural resources;

performance of contractually contemplated work involving construction, installation, assembly, commissioning, servicing, and operation of equipment, including gaming machines;

sale of goods from warehouses located in the Russian Federation and owned or leased by the organization;

performance of other work, provision of services, or conduct of other activities, except those provided for by paragraph 4 of this Article.

For purposes of this Code, activities of a foreign organization in the Russian Federation also include activities conducted by a foreign organization operating a new offshore hydrocarbon field that are connected with production of hydrocarbon feedstock at that field. [Paragraph added by Federal Law No. 268-FZ of September 30, 2013.]

3. A permanent establishment of a foreign organization is treated as formed from the commencement of regular business activities through its division. Activities to establish the division do not in themselves create a permanent establishment. A permanent establishment ceases to exist when business activities through the foreign organization's division cease.

For use of the subsurface and/or other natural resources, a permanent establishment of a foreign organization is treated as formed on the earlier of: the effective date of the license or permit certifying the organization's right to conduct the relevant activities; and the date those activities actually commence. If a foreign organization performs work or provides services to another person holding such a license or permit, or acting as general contractor for a person holding it, questions concerning formation and cessation of the foreign organization's permanent establishment are determined under a procedure analogous to that established by Article 308(2)–(4) of this Code.

4. If the characteristics of a permanent establishment provided for by paragraph 2 of this Article are absent, a foreign organization's conduct in the Russian Federation of preparatory and auxiliary activities may not be treated as creating a permanent establishment. Preparatory and auxiliary activities include, in particular:

  1. use of facilities exclusively to store, display, and/or deliver goods belonging to the foreign organization before delivery begins;

  2. maintenance of a stock of goods belonging to the foreign organization exclusively to store, display, and/or deliver them before delivery begins;

[Subparagraph 3 excluded by Federal Law No. 57-FZ of May 29, 2002.]

  1. maintenance of a fixed place of business exclusively for the foreign organization's purchase of goods; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. maintenance of a fixed place of business exclusively to collect, process, and/or disseminate information, maintain accounting records, conduct marketing or advertising, or study the market for goods, work, or services sold by the foreign organization, provided those activities are not the organization's principal or ordinary activities; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. maintenance of a fixed place of business exclusively for simple execution of contracts on behalf of the organization, provided the contracts are executed in accordance with detailed written instructions of the foreign organization. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

This paragraph does not apply to a fixed place of business used or operated by a foreign organization if that organization or an interdependent organization conducts business activities at that place or at any other place in the Russian Federation and those activities create a permanent establishment of that organization or the interdependent organization under this Article; or if the combined activities conducted by that organization and the interdependent organization at that place, or by that organization or interdependent organizations at two different places, are not preparatory or auxiliary, provided the business activities conducted at the place or two places constitute complementary functions forming part of a cohesive business operation. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

4.1. Activities conducted in the Russian Federation by a person that is a foreign marketing partner of the International Olympic Committee under Article 3.1 of Federal Law No. 310-FZ of December 1, 2007, “On the Organization and Staging of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation,” in connection with performance of its International Olympic Committee marketing-partner obligations during the Games organization period established by Article 2(1) of that Federal Law may not be treated as creating a permanent establishment, even if the characteristics provided for by paragraph 2 of this Article are present. [Paragraph added by Federal Law No. 242-FZ of July 30, 2010.]

5. A foreign organization's ownership of securities, interests in the capital of Russian organizations, or other property in the Russian Federation, in the absence of the permanent-establishment characteristics provided for by paragraph 2 of this Article, may not in itself be treated as creating a permanent establishment of that foreign organization in the Russian Federation.

The performance in the Russian Federation by the manager of a foreign investment fund or company specified in Article 25.13(14) of this Code, or by persons engaged by it, its employees, and/or representatives, of asset-management functions for that fund or company, and performance of the functions specified in Article 246.2(3) with respect to the fund or organizations or arrangements without legal personality in which it participates directly or indirectly, and other activities directly connected with performance of those functions, may not in themselves be treated as creating a permanent establishment in the Russian Federation of the fund or company, the foreign organizations or arrangements without legal personality in which it participates directly or indirectly, and/or its direct or indirect shareholders, members, unit holders, or partners. [Paragraph added by Federal Law No. 436-FZ of December 28, 2017.]

6. A foreign organization's conclusion of a simple-partnership agreement or another agreement contemplating joint activities of the parties or participants conducted wholly or partly in the Russian Federation may not in itself be treated as creating a permanent establishment of that organization in the Russian Federation.

7. If the characteristics of a permanent establishment provided for by paragraph 2 of this Article are absent, a foreign organization's assignment of its employees to work in the Russian Federation or another territory under Russian jurisdiction for another organization under a personnel-provision agreement may not be treated as creating a permanent establishment of the foreign organization assigning the employees, provided the employees act exclusively in the name and interests of the organization to which they are assigned. [As amended by Federal Law No. 116-FZ of May 5, 2014.]

8. If the characteristics of a permanent establishment provided for by paragraph 2 of this Article are absent, a foreign organization's transactions involving importation of goods into or exportation of goods from the Russian Federation, including under foreign-trade contracts, may not be treated as creating a permanent establishment of that organization in the Russian Federation. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

9. A foreign organization is treated as having a permanent establishment if it supplies from the Russian Federation goods belonging to it that were obtained through processing in the customs territory or under customs control. A foreign organization is also treated as having a permanent establishment if it conducts activities satisfying paragraph 2 of this Article through a person that, on the basis of contractual relations with the foreign organization, represents its interests in the Russian Federation; acts in the Russian Federation on its behalf; and has and habitually exercises authority to conclude contracts or agree their material terms, where those contracts are concluded in the name of the foreign organization, provide for transfer of title to or a right to use property owned by or available for use by the foreign organization, or provide for services by the foreign organization, thereby creating legal consequences for it (a dependent agent). [As amended by Federal Law No. 389-FZ of July 31, 2023.]

A foreign organization's activities do not create a permanent establishment in the Russian Federation if the organization conducts activities there through a broker, commission agent, manager of a foreign investment fund or company specified in Article 25.13(14), professional participant in the Russian securities market, or any other person acting in the course of its principal or ordinary activities (an independent agent). [As amended by Federal Laws No. 436-FZ of December 28, 2017, and No. 389-FZ of July 31, 2023.]

10. The fact that a person conducting activities in the Russian Federation is interdependent with a foreign organization does not, in the absence of the dependent-agent characteristics provided for by paragraph 9, constitute creation of a permanent establishment of that foreign organization in the Russian Federation.

11. Activities through December 31, 2021, of UEFA (Union of European Football Associations) and its subsidiaries, and activities of FIFA (Fédération Internationale de Football Association) and its subsidiaries specified in the Federal Law “On Preparations for and Staging in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020, and on Amendments to Certain Legislative Acts of the Russian Federation,” that are foreign organizations do not create a permanent establishment of those organizations in the Russian Federation. [Paragraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Laws No. 101-FZ of May 1, 2019, and No. 101-FZ of April 20, 2021.]

12. Activities in the Russian Federation of confederations, national football associations, FIFA media-information producers, FIFA suppliers of goods, work, or services, UEFA commercial partners, and UEFA suppliers of goods, work, or services, as defined by that Federal Law and established, registered, or founded outside the Russian Federation, in connection with events provided for by that Federal Law, do not create a permanent establishment of those organizations in the Russian Federation. [Paragraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

13. Activities in the Russian Federation of FIFA broadcasters and UEFA broadcasters, as defined by that Federal Law and established, registered, or founded outside the Russian Federation, under an agreement with FIFA, UEFA, or a FIFA subsidiary and in connection with events provided for by that Federal Law, do not create a permanent establishment of those organizations in the Russian Federation. [Paragraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

14. A foreign organization's provision of services specified in Article 174.2(1) of this Code whose place of supply is treated as the Russian Federation does not create a permanent establishment of that organization in the Russian Federation. [Paragraph added by Federal Law No. 244-FZ of July 3, 2016.]

15. The performance in the Russian Federation by a foreign organization specified in Article 246.2(6)(4), or by persons engaged by it, its employees, and/or representatives, of functions for managing that organization and its activities connected with operation of sea vessels, mixed river-sea vessels, and aircraft and/or international carriage of goods, passengers, and their baggage and provision of other services connected with that carriage may not in itself be treated as creating a permanent establishment in the Russian Federation of that foreign organization, foreign organizations in which it participates directly or indirectly, and/or its direct or indirect shareholders, members, unit holders, or partners. [Paragraph added by Federal Law No. 424-FZ of November 27, 2018.]

Article 307. Special Rules for Taxation of Foreign Organizations Conducting Activities Through a Permanent Establishment in the Russian Federation

1. The taxable object for foreign organizations conducting activities in the Russian Federation through a permanent establishment is:

income received by a foreign organization as a result of conducting activities in the Russian Federation through its permanent establishment, reduced by expenses incurred by that permanent establishment and determined taking into account paragraph 4 of this Article;

income of the foreign organization from possession, use, and/or disposition of property of that organization's permanent establishment in the Russian Federation, less expenses connected with receiving that income;

other income from sources in the Russian Federation specified in Article 309(1) of this Code that is attributable to the permanent establishment.

2. The tax base is determined as the monetary value of the taxable object established by paragraph 1 of this Article.

In determining the tax base of a foreign nonprofit organization, Article 251(2) of this Code applies.

3. If a foreign organization conducts preparatory and/or auxiliary activities in the Russian Federation in the interests of third parties that result in creation of a permanent establishment, and no remuneration is provided for those activities, the tax base is determined as 20% of the expenses of that permanent establishment connected with those activities.

4. If a foreign organization has more than one division in the Russian Federation through which it conducts activities that result in creation of a permanent establishment, the tax base and tax amount are calculated separately for each division.

If a foreign organization conducts activities through those divisions as part of a single technological process, or in other analogous circumstances, it may, by agreement with the federal executive authority responsible for control and supervision in the field of taxes and fees, calculate taxable profit attributable to its activities through a division in the Russian Federation for the group of those divisions as a whole, including all divisions, provided all divisions included in the group apply a uniform accounting policy for tax purposes. The foreign organization independently determines which division will maintain tax records and submit tax returns at the location of each division. The amount of corporate profit tax payable to the budget in that case is allocated among the divisions under the general procedure provided for by Article 288 of this Code. The value of fixed assets and intangible assets, and the average number of employees or employee payroll, not connected with the foreign organization's activities in the Russian Federation through a permanent establishment are disregarded for this purpose. [As amended by Federal Laws No. 58-FZ of June 29, 2004, and No. 95-FZ of July 29, 2004.]

A foreign organization that is an operator of a new offshore hydrocarbon field and conducts, through more than one division, activities in the Russian Federation, or activities treated as conducted there under Article 306(2) of this Code, connected with production of hydrocarbon feedstock at that new offshore hydrocarbon field may determine the tax base for those activities attributable to the same new offshore hydrocarbon field for the group of those divisions as a whole, including all divisions, provided all divisions included in the group apply a uniform accounting policy for tax purposes. The foreign organization independently determines which division will maintain tax records and submit tax returns at the location of each division. In that case, tax is paid through one of those divisions, as selected by the taxpayer. The taxpayer must send notice of the division selected for payment of tax to the tax authorities at the location of each division by November 30 of the year preceding the tax period. [Paragraph added by Federal Law No. 268-FZ of September 30, 2013.]

5. Foreign organizations conducting activities in the Russian Federation through a permanent establishment apply Articles 280 and 283 of this Code. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

6. Foreign organizations conducting activities in the Russian Federation through a permanent establishment pay tax at the rates established by Article 284(1) of this Code, except on the income listed in Article 309(1)(1), (2), and the second paragraph of subparagraph 3. That income, if attributable to the permanent establishment, is taxed separately from other income at the rates established by Article 284(3)(3) and (4). [As amended by Federal Law No. 158-FZ of July 22, 2008.]

7. If income from which tax was actually withheld under Article 309 of this Code is included in the foreign organization's profit, the amount of tax payable by that organization is reduced by the amount of tax withheld. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

8. Foreign organizations conducting activities in the Russian Federation through a permanent establishment pay advance payments and tax under the procedure provided for by Articles 286 and 287 of this Code.

A foreign organization conducting activities in the Russian Federation through a permanent establishment must submit the tax return for the tax or reporting period, together with an annual report on its activities in the Russian Federation in the form approved by the federal executive authority responsible for control and supervision in the field of taxes and fees, to the tax authority at the location of that organization's permanent establishment under the procedure and within the time limits established by Article 289 of this Code. [As amended by Federal Laws No. 57-FZ of May 29, 2002; No. 58-FZ of June 29, 2004; and No. 229-FZ of July 27, 2010.]

[Paragraph excluded by Federal Law No. 57-FZ of May 29, 2002.]

If the permanent establishment of a foreign organization ceases activities in the Russian Federation before the end of a tax period, the foreign organization must submit a tax return for the final reporting period within one month after the permanent establishment ceases activities. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

9. If business activities of a foreign organization in the Russian Federation result in creation of a permanent establishment in the Russian Federation under this Code or an international tax treaty of the Russian Federation, income of that permanent establishment that is taxable in the Russian Federation is determined taking into account the functions performed, assets used, and economic or commercial risks assumed in the Russian Federation.

Those circumstances are taken into account when allocating income and expenses between the foreign organization and its permanent establishment in the Russian Federation. [Paragraph 9 added by Federal Law No. 227-FZ of July 18, 2011.]

Article 308. Special Rules for Taxation of Foreign Organizations Conducting Activities at a Construction Site

1. For purposes of this Chapter, a construction site of a foreign organization in the Russian Federation means:

  1. a place where new immovable property is constructed or existing immovable property is reconstructed, technically re-equipped, and/or repaired, other than aircraft, sea vessels, inland-navigation vessels, and space objects; [As amended by Federal Law No. 215-FZ of July 18, 2011.]

  2. a place where structures, including floating and drilling installations, are constructed and/or installed, repaired, reconstructed, and/or technically re-equipped, or where machines and equipment whose normal operation requires rigid attachment to a foundation or to structural elements of buildings, structures, or floating structures are constructed and/or installed, repaired, reconstructed, and/or technically re-equipped. [As amended by Federal Law No. 215-FZ of July 18, 2011.]

2. In determining the duration of a construction site's existence for purposes of calculating tax and registering a foreign organization with the tax authorities, the work and other operations whose duration is included in that period comprise all types of preparatory, construction, and/or installation work performed by the foreign organization at that construction site, including work to create access roads, utility lines, electrical cables, drainage, and other infrastructure, except infrastructure originally created for purposes unrelated to that construction site.

If a foreign organization acting as general contractor assigns part of the contracted work to other persons as subcontractors, the time spent by the subcontractors performing that work is treated as time spent by the general contractor itself. This rule does not apply to the period of work performed by a subcontractor under direct contracts with the developer or technical customer that falls outside the scope of work assigned to the general contractor, except where those persons and the general contractor are interdependent persons under Article 105.1 of this Code. [As amended by Federal Laws No. 227-FZ of July 18, 2011, and No. 337-FZ of November 28, 2011.]

If the subcontractor is a foreign organization, its activities at that construction site are also treated as creating a permanent establishment of that subcontractor organization.

This rule applies to a subcontractor organization whose activities have an aggregate duration of at least 30 calendar days, provided the general contractor has a permanent establishment. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

3. For tax purposes, the commencement of a construction site's existence is the earlier of: the date the certificate transferring the site to the contractor is signed, or the certificate admitting the subcontractor's personnel to perform its portion of the aggregate scope of work is signed; and the date work actually commences.

The end of a construction site's existence is the date the developer or technical customer signs the certificate for delivery and acceptance of the facility or the contractually specified package of work. The end of a subcontractor's work is the date the certificate for delivery and acceptance of that work by the general contractor is signed. If no delivery and acceptance certificate was drawn up, or if the work was actually completed after such a certificate was signed, the construction site is treated as ceasing to exist, or the subcontractor's work is treated as completed, on the date the preparatory, construction, or installation work within the relevant person's scope of work at that construction site is actually completed. [As amended by Federal Law No. 337-FZ of November 28, 2011.]

4. A construction site does not cease to exist if work at the site is temporarily suspended, except where the construction project is placed in conservation for more than 90 calendar days pursuant to a decision, adopted within its authority, of a federal executive authority, the relevant state authority of a constituent entity of the Russian Federation, or a local self-government body, or as a result of force majeure. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

If work at a construction project continues or resumes after an interruption following signature of the certificate specified in paragraph 3 of this Article, the duration of the continued or resumed work and the interruption between the periods of work are added to the aggregate duration of the construction site's existence only if:

  1. the territory or water area where work resumes is the territory or water area where the earlier work ceased or is immediately adjacent to it;

  2. the continued or resumed work at the project is assigned to the person that previously performed work at that construction site, or the new and former contractors are interdependent persons.

If continuation or resumption of work is connected with construction or installation of a new facility at the same construction site, or with reconstruction of a previously completed facility, the duration of the continued or resumed work and the interruption between the periods of work are also added to the aggregate duration of the construction site's existence. [As amended by Federal Law No. 215-FZ of July 18, 2011.]

In all other cases, including repair, reconstruction, or technical re-equipment of a facility previously delivered to the developer or technical customer, the duration of the continued or resumed work and the interruption between the periods of work are not added to the aggregate duration of the construction site's existence that began with work on the previously delivered facility. [As amended by Federal Law No. 337-FZ of November 28, 2011.]

5. Construction or installation of facilities such as roads, overpasses, canals, and utility lines, where the geographical location of the work changes as the work progresses, is treated as activity conducted at a single construction site.

Article 309. Special Rules for Taxation of Foreign Organizations That Do Not Conduct Activities Through a Permanent Establishment in the Russian Federation and Receive Income from Sources in the Russian Federation

1. The following types of income received by a foreign organization that are not connected with its business activities in the Russian Federation are treated as income of the foreign organization from sources in the Russian Federation and are subject to tax: [As amended by Federal Law No. 376-FZ of November 24, 2014.]

  1. dividends paid to a foreign organization that is a shareholder or member of Russian organizations. [As amended by Federal Law No. 374-FZ of November 23, 2020.]

For purposes of this Article, dividend income also includes income from trust management of property constituting a unit investment fund that is paid to a foreign organization as a unit holder on its investment units in proportion to its share in the common ownership right to the property constituting that fund; [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

  1. income received as a result of distribution to foreign organizations of the profit or property of organizations, other persons, or their associations, including upon their liquidation, taking into account the second paragraph of item 1 of Article 250 of this Code; [As amended by Federal Law No. 424-FZ of November 27, 2018.]

  2. interest income from the following debt obligations of any kind, including profit-participating bonds and convertible bonds:

state and municipal issue-grade securities whose terms of issue and circulation provide for receipt of income in the form of interest;

other debt obligations of Russian organizations and individual entrepreneurs not specified in the second paragraph of this subparagraph; [As amended by Federal Law No. 305-FZ of July 2, 2021.]

debt obligations of foreign organizations conducting activities in the Russian Federation through a permanent establishment, provided the debt on which the interest is paid arose in connection with activities of that permanent establishment. [Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

[Subparagraph 3 as amended by Federal Law No. 97-FZ of June 29, 2012.]

  1. income from the use in the Russian Federation of rights to intellectual property. Such income includes, in particular, payments of any kind received as consideration for the use of, or grant of a right to use, any copyright in a literary, artistic, or scientific work, including motion pictures and films or recordings for television or radio broadcasting; the use of, or grant of a right to use, any patent, trademark, design or model, plan, secret formula, or process; or the use of, or grant of a right to use, information concerning industrial, commercial, or scientific experience;

  2. income from disposition of shares or interests in organizations more than 50% of whose assets consist, directly or indirectly, of immovable property located in the Russian Federation, and income from financial instruments derived from those shares or interests, except shares treated as traded on the organized securities market under Article 280(9) of this Code; [As amended by Federal Law No. 376-FZ of November 24, 2014.]

  3. income from disposition of immovable property located in the Russian Federation;

  4. income from leasing or subleasing property used in the Russian Federation, including income from leasing transactions and income from leasing or subleasing sea vessels, aircraft, and/or means of transport, and containers, used in international carriage. Income from a leasing transaction connected with a lessee's acquisition and use of the leased asset is calculated on the basis of the full amount of the lease payment less reimbursement to the lessor of the value of the leased property; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  5. income from international carriage, including demurrage and other payments arising in connection with carriage. For purposes of this Article, “demurrage” has the meaning established by the Merchant Shipping Code of the Russian Federation. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

International carriage means any carriage by sea vessel, river vessel, aircraft, road vehicle, or rail transport, except where the carriage takes place exclusively between points located outside the Russian Federation;

  1. fines and late charges for breach by Russian persons, state authorities, and/or executive bodies of local self-government of contractual obligations;

9.1. income from disposition, including redemption, of investment units in closed-end unit investment funds classified as rental funds or real-estate funds, and in combined and other funds more than 50% of whose assets consist, directly or indirectly, of immovable property located in the Russian Federation; [Subparagraph added by Federal Law No. 306-FZ of November 2, 2013; as amended by Federal Law No. 374-FZ of November 23, 2020.]

9.2. income from transactions involving digital financial assets and/or digital rights that simultaneously include digital financial assets and utilitarian digital rights; [Subparagraph added by Federal Law No. 324-FZ of July 14, 2022.]

9.3. income specified in items 30 and 31 of the second paragraph of Article 250 of this Code that is paid to a foreign organization participating in a service risk agreement or financing management agreement; [Subparagraph added by Federal Law No. 22-FZ of February 17, 2023.]

9.4. income received by a foreign organization from performing work or providing services in the Russian Federation for an interdependent person determined under Article 105.1 of this Code.

For purposes of this subparagraph, work is treated as performed, or services as provided, in the Russian Federation if the purchaser of the work or services conducts activities in the Russian Federation. The place where that purchaser conducts activities is determined by the place of state registration of the organization, or by the location of its permanent establishment if the work is performed or services are provided for the permanent establishment. [Subparagraph 9.4 added by Federal Law No. 539-FZ of November 27, 2023.]

9.5. income from mining digital currency received in connection with participation in the activities of a mining pool; [Subparagraph added by Federal Law No. 418-FZ of November 29, 2024.]

  1. other analogous income.

1.1. Income specified in paragraph 1 of this Article is subject to tax withheld at the source of payment. [Paragraph added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 32-FZ of February 15, 2016.]

2. Income received by a foreign organization from disposition of goods, other property other than property specified in paragraph 1(5), (6), and (9.1) of this Article, or property rights other than those specified in paragraph 1(9.2), and from performance of work or provision of services in the Russian Federation other than work or services specified in paragraph 1 of this Article is not subject to tax at the source of payment if those activities do not create a permanent establishment in the Russian Federation under Article 306 of this Code. [As amended by Federal Laws No. 539-FZ of November 27, 2023, and No. 425-FZ of November 28, 2025.]

Reinsurance premiums and profit commissions paid to a foreign partner are not treated as income from sources in the Russian Federation.

2.1. Income in the form of dividends and funds, and income resulting from distribution of property of a Russian organization upon its liquidation, that is paid by a Russian organization to confederations, national football associations, FIFA media-information producers, FIFA suppliers of goods, work, or services, UEFA commercial partners, UEFA suppliers of goods, work, or services, or UEFA broadcasters, as defined by the Federal Law “On Preparations for and Staging in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020, and on Amendments to Certain Legislative Acts of the Russian Federation,” and that are foreign organizations, is not subject to tax at the source of payment if, for each tax period from establishment of the organization paying the dividends, its income was received from activities connected with events provided for by that Federal Law. [Paragraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

2.2. Payments on represented securities received from an issuer of Russian depositary receipts, and income from redemption of clearing participation certificates, are not treated as income from sources in the Russian Federation. [Paragraph added by Federal Law No. 420-FZ of December 28, 2013; as amended by Federal Law No. 326-FZ of November 28, 2015.]

2.3. Income specified in Article 251(1)(11.1) of this Code is not subject to tax at the source of payment. [Paragraph added by Federal Law No. 424-FZ of November 27, 2018.]

3. The income listed in paragraph 1 of this Article is taxable irrespective of the form in which it is received, including in kind, through discharge of the organization's obligations, through forgiveness of its debt, or through setoff of claims against the organization.

4. In determining the tax base for income specified in paragraph 1(5), (6), (9.1)–(9.3), and (9.5) of this Article, expenses may be deducted from that income under the procedure provided for by Articles 268, 280, and 282.3 of this Code. [As amended by Federal Laws No. 306-FZ of November 2, 2013, and No. 418-FZ of November 29, 2024.]

Those expenses of the foreign organization are taken into account in determining the tax base if, by the date the income is paid, the tax agent withholding tax from that income under this Article has documentary evidence of those expenses submitted by the foreign organization.

5. The tax base for income of a foreign organization taxable under this Article, and the amount of tax withheld from that income, are calculated in the currency in which the foreign organization receives the income. Expenses incurred in another currency are calculated in the currency in which the income was received at the official exchange rate, or cross-rate, of the Central Bank of the Russian Federation on the date the expenses were incurred.

6. If the settlor or beneficiary under a trust-management agreement is a foreign organization that does not have a permanent establishment in the Russian Federation, and the trust manager is a Russian organization or a foreign organization conducting activities through a permanent establishment in the Russian Federation, the trust manager must withhold tax from the settlor's or beneficiary's income received under the trust-management agreement and transfer it to the budget. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 309.1. Special Rules for Taxation of the Profit of Controlled Foreign Companies

1. The profit or loss of a controlled foreign company is the amount of that company's profit or loss determined by one of the following methods under the procedure established by this Article:

  1. on the basis of its financial statements prepared for the financial year in accordance with the law governing that company. In that case, the profit or loss of the controlled foreign company is its profit or loss before tax, taking into account the special rules provided for by paragraphs 3, 3.1, 7, and 8 of this Article; [As amended by Federal Law No. 436-FZ of December 28, 2017.]

  2. under the rules established by this Chapter for taxpayers that are Russian organizations.

[Paragraph 1 as amended by Federal Law No. 32-FZ of February 15, 2016.]

1.1. The profit or loss of a controlled foreign company is determined under paragraph 1(1) of this Article if either of the following conditions is satisfied:

  1. the controlled foreign company's permanent location is in a foreign state with which the Russian Federation has an international tax treaty, other than a state or territory that does not provide for exchange of information for tax purposes with the Russian Federation;

  2. an auditor's report has been submitted with respect to the financial statements and does not contain an adverse opinion or a disclaimer of opinion.

[Paragraph 1.1 added by Federal Law No. 32-FZ of February 15, 2016.]

1.2. The profit or loss of a controlled foreign company is determined under paragraph 1(1) of this Article subject to the following requirements:

  1. for purposes of determining the profit or loss of the controlled foreign company under paragraph 1(1) of this Article, the company's nonconsolidated financial statements prepared in accordance with the standard established by the law governing that company must be used.

If the law governing the controlled foreign company does not establish a financial-reporting standard, the profit or loss of that controlled foreign company is determined on the basis of financial statements prepared in accordance with International Financial Reporting Standards or other internationally recognized financial-reporting standards accepted by foreign stock exchanges and foreign depositary and clearing organizations included in the list of foreign financial intermediaries for purposes of deciding whether to admit securities to trading. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

The profit or loss of the controlled foreign company is also determined on the basis of financial statements prepared in accordance with International Financial Reporting Standards or other internationally recognized financial-reporting standards accepted by foreign stock exchanges and foreign depositary and clearing organizations included in the list of foreign financial intermediaries for purposes of deciding whether to admit securities to trading if, as of the end of the financial year for which the financial statements are prepared, either of the following conditions was satisfied: [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

prohibitive, restrictive, and/or other analogous measures imposed by foreign states; economic, political, military, or other associations of states; or international financial or other organizations applied to the foreign company or to the taxpayer that is its controlling person and consisted of prohibitions and/or restrictions on providing that taxpayer, in relation to the foreign company, with documents provided for by Article 25.15(5)(1) of this Code; [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

the permanent location of the foreign company was in a foreign state included, under Russian legislation, in the list of foreign states and territories that commit unfriendly acts against the Russian Federation or Russian legal persons and individuals; [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

  1. if the financial statements of the controlled foreign company are not subject to mandatory audit under the law governing that company, the company's profit or loss for purposes of this Code must be determined on the basis of financial statements audited in accordance with International Standards on Auditing. Compliance with the conditions established by this subparagraph is not required for purposes of applying paragraph 1.1(1) of this Article.

[Paragraph 1.2 added by Federal Law No. 32-FZ of February 15, 2016.]

1.3. If the conditions established by paragraph 1.1 of this Article are not satisfied, or at the election of the taxpayer that is the controlling person, taking into account the second paragraph of this paragraph and paragraph 1.4 of this Article, the profit or loss of the controlled foreign company is determined under paragraph 1(2) of this Article, except for the provisions established by the first and second paragraphs of paragraph 2 and paragraphs 3–5 and 7 of this Article.

If the method for determining the profit or loss of a controlled foreign company under paragraph 1(2) of this Article is applied at the taxpayer's election, that method must be applied to the relevant controlled foreign company for at least five tax periods from the date its application begins, and the election must be recorded in the accounting policy for tax purposes of the taxpayer that is the controlling person.

[Paragraph 1.3 added by Federal Law No. 32-FZ of February 15, 2016.]

1.4. Irrespective of whether the grounds specified in paragraphs 1.1 and 1.2 of this Article exist, a taxpayer that is a controlling person and an individual may apply the method for determining the profit or loss of a controlled foreign company established by paragraph 1(2) of this Article, provided the selection of that method is reflected in the controlling taxpayer's personal income tax return and the method is applied to the relevant controlled foreign company for at least five corporate profit tax periods from the date its application begins. [Paragraph added by Federal Law No. 32-FZ of February 15, 2016.]

2. The profit or loss of a controlled foreign company that is determined on the basis of that company's financial statements and stated in a foreign currency, reduced by dividends or distributed profit taken into account under the procedure provided for by Article 25.15(1) of this Code, must be translated into rubles using the average exchange rate of the foreign currency against the Russian ruble established by the Central Bank of the Russian Federation for the period for which the financial statements for the financial year are prepared under the law governing the company.

The amount of profit or loss of each controlled foreign company must be documented by its financial statements prepared for the relevant period or periods, with its financial and tax reports attached.

If the amount of profit or loss of a controlled foreign company is determined under paragraph 1(2) of this Article, that amount is determined in the official currency of the state or territory of the foreign organization's permanent location and must be translated into rubles using the average exchange rate of the foreign currency against the Russian ruble established by the Central Bank of the Russian Federation for the calendar year for which the profit or loss is determined. The amount of profit or loss of the controlled foreign company must be supported by documents that make it possible to determine the amount. Those documents may include, in particular, statements from settlement accounts of the foreign controlled organization and primary documents substantiating transactions under the foreign company's ordinary business practices.

[Paragraph 2 as amended by Federal Law No. 32-FZ of February 15, 2016.]

3. In determining the profit or loss of a controlled foreign company, the following income and expenses of that company for the period for which financial statements for the financial year are prepared under the law governing the company are disregarded:

  1. amounts from revaluation and/or impairment at fair value of interests in the charter or pooled capital or fund of organizations, units in unit funds of cooperatives and unit investment funds, securities, and derivative financial instruments, carried out in accordance with applicable financial-reporting standards and recognized in the controlled foreign company's profit or loss before tax; [As amended by Federal Law No. 436-FZ of December 28, 2017.]

1.1. amounts of income from disposition or other disposal of interests in the charter or pooled capital or fund of organizations, units in unit funds of cooperatives and unit investment funds, and securities, and expenses recognized upon disposal of those assets in the controlled foreign company's profit or loss before tax; [Subparagraph added by Federal Law No. 436-FZ of December 28, 2017; as amended by Federal Law No. 368-FZ of November 9, 2020.]

  1. amounts of profit or loss of subsidiaries or associates, other than dividends, recognized in the controlled foreign company's financial statements in accordance with the law governing that company or its accounting policy for purposes of preparing its financial statements;

  2. amounts of expenses for creating reserves and income from reversal of reserves. The controlled foreign company's profit is reduced by expenses that reduce a previously created reserve. If the controlled foreign company's financial statements prepared for the financial year under the law governing that company show a loss, expenses that reduce a previously created reserve increase that loss. This treatment of expenses reducing a previously created reserve in determining the controlled foreign company's profit or loss applies only if the amounts of expenses reducing previously created reserves are disclosed in the controlled foreign company's financial statements or those expenses are documented.

[Paragraph 3 as amended by Federal Law No. 32-FZ of February 15, 2016.]

3.1. If interests in the charter or pooled capital or fund of organizations, units in unit funds of cooperatives and unit investment funds, or securities (collectively, “financial assets” for purposes of this paragraph) are disposed of by sale or otherwise, and the disposal transactions are recognized in the controlled foreign company's profit or loss before tax, the controlled foreign company's profit or loss, if determined under paragraph 1(1) of this Article, is adjusted by the profit or loss from disposal of those financial assets determined under the procedure established by this paragraph. [As amended by Federal Law No. 368-FZ of November 9, 2020.]

Profit or loss from disposal of financial assets is determined as the relevant income reduced by expenses under the following procedure:

income upon sale or other disposal of financial assets is determined in accordance with the applicable financial-reporting standards;

expenses upon sale or other disposal of financial assets are determined either on the basis of the value of the financial assets according to the controlled foreign company's records on the date the financial assets were recognized, if they were recognized in the financial year beginning in 2015 or in any subsequent financial year, or on the basis of their value according to the controlled foreign company's records on the first day of the financial year beginning in 2015, if they were recognized in financial years preceding the financial year beginning in 2015. Upon sale or other disposal of interests in the charter or pooled capital or fund of an organization, the expenses specified in this paragraph also include expenses of the controlled foreign company in the amount of funds contributed to the property or capital of that organization in the financial year beginning in 2015 or in any subsequent financial year, if those expenses change the value of the interests in the charter or pooled capital or fund of the organization according to the controlled foreign company's records. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

If, as of the end of the financial year in which the financial assets were disposed of, information on their value on the date they were recognized, or on the first day of the financial year beginning in 2015 where the assets were recognized in an earlier financial year, is unavailable, the taxpayer may determine that value by adjusting income from disposal of the financial assets by amounts from their revaluation, including impairment losses, recorded in the controlled foreign company's financial statements for financial years beginning in or after 2015.

For purposes of this paragraph, the value of financial assets must be supported by the foreign organization's accounting records, notes to its financial statements where applicable, and/or a calculation based on adjustment of income from sale or other disposal of the financial assets by revaluation amounts determined under the applicable financial-reporting standards. The value is determined in the controlled foreign company's financial-statement currency.

[Paragraph 3.1 added by Federal Law No. 32-FZ of February 15, 2016; as amended by Federal Law No. 436-FZ of December 28, 2017.]

4. For purposes of this Code, the following income is treated as income from passive activities:

  1. dividends;

  2. income received as a result of distribution of the profit or property of organizations, other persons, or their associations, including upon their liquidation;

  3. interest income from debt obligations of any kind, including profit-participating bonds and convertible bonds;

  4. income from use of intellectual-property rights.

Such income includes, in particular, payments of any kind received as consideration for use of, or grant of a right to use, any copyright in a literary, artistic, or scientific work, including motion pictures and films or recordings for television or radio broadcasting; use of, or grant of a right to use, any patent, trademark, design or model, plan, secret formula, or process; or use of, or grant of a right to use, information concerning industrial, commercial, or scientific experience;

  1. income from disposition of shares or interests and/or assignment of rights in a foreign organization that is not a legal entity under foreign law;

  2. income from transactions involving derivative financial instruments; [As amended by Federal Law No. 242-FZ of July 3, 2016.]

  3. income from disposition of immovable property;

  4. income from leasing or subleasing property, including income from leasing transactions, except the following income:

income from leasing or subleasing sea vessels, mixed river-sea vessels, aircraft, and/or means of transport, and containers, used in international carriage;

income from leasing or subleasing underground gas-storage facilities and pipelines used to transport hydrocarbons.

For purposes of this subparagraph, income from leasing transactions connected with a lessee's acquisition and use of the leased asset is determined on the basis of the total lease payment less reimbursement to the lessor of the value of the leased property;

  1. income from disposition, including redemption, of investment units in unit investment funds;

  2. income from provision of consulting, legal, accounting, audit, engineering, advertising, marketing, and information-processing services, and from performance of scientific research and experimental-design work;

  3. income from personnel-provision services;

  4. other income analogous to the income specified in subparagraphs 1–11 of this paragraph.

[Paragraph 4 as amended by Federal Law No. 32-FZ of February 15, 2016.]

5. Income not specified in paragraph 4 of this Article is treated as income from active activities for purposes of this Code.

Income specified in paragraph 4(3) and (6) of this Article is nevertheless treated as income from active activities if earning profit from that income is conducted under a special permit or license and is the principal purpose of the activities of a foreign company that is a bank under the legislation of a foreign state.

Income of a foreign company specified in paragraph 4(6) of this Article is treated as income from active activities if it is received from disposition of goods under agreements or contracts providing for delivery of an underlying asset, or if it is received from hedging transactions intended to offset adverse consequences connected with changes in the value of the relevant hedged item and International Financial Reporting Standards apply to those transactions as derivative financial instruments, provided the relevant information is disclosed in the controlled foreign company's financial statements, including the notes to those statements. [Paragraph added by Federal Law No. 436-FZ of December 28, 2017.]

Income from transactions involving financial instruments in futures transactions (derivative financial instruments) specified in this paragraph is treated as income from active activities provided that, if the relevant underlying asset were disposed of under a sale agreement, that income would not be treated as income from passive activities. [Paragraph added by Federal Law No. 436-FZ of December 28, 2017.]

[Paragraph 5 as amended by Federal Law No. 32-FZ of February 15, 2016.]

6. The tax base of a controlled foreign company is determined separately for each controlled foreign company.

7. If the controlled foreign company's financial statements prepared for the financial year under the law governing that company show a loss, the loss may be carried forward without limitation and taken into account in determining the controlled foreign company's profit, unless paragraph 7.1 of this Article provides otherwise. [As amended by Federal Laws No. 32-FZ of February 15, 2016, and No. 436-FZ of December 28, 2017.]

7.1. A controlled foreign company loss determined by either of the methods established by paragraph 1 of this Article may not be carried forward if the taxpayer that is the controlling person did not submit a controlled foreign company notice for the period in which the loss arose.

If a taxpayer ceases to be the controlling person of a controlled foreign company, it loses the right to carry forward the portion of that company's loss that it did not previously take into account in calculating the controlled foreign company's profit. [Paragraph added by Federal Law No. 436-FZ of December 28, 2017.]

[Paragraph 7.1 added by Federal Law No. 32-FZ of February 15, 2016.]

8. The aggregate loss of a controlled foreign company for the period preceding the financial year beginning in 2015, determined under the procedure established by this paragraph, may be carried forward under the procedure established by paragraph 7 of this Article and taken into account in determining the controlled foreign company's profit.

The aggregate profit or loss of a controlled foreign company for the period preceding the financial year beginning in 2015 is determined as the sum of profit or loss before tax according to the controlled foreign company's financial statements for the three financial years immediately preceding the financial year beginning in 2015, without taking into account the special rules provided for by paragraphs 3 and 3.1 of this Article.

If, on the final day of the financial year immediately preceding the financial year beginning in 2015, the controlled foreign company owned interests in the charter or pooled capital or fund of organizations, units in unit funds of cooperatives and unit investment funds, securities, or derivative financial instruments whose fair-value revaluation was not recognized in the controlled foreign company's profit or loss before tax in any of the three financial years immediately preceding the financial year beginning in 2015, that controlled foreign company's aggregate profit or loss for the period preceding the financial year beginning in 2015 is adjusted by the accumulated fair-value revaluation of those assets for the period from their acquisition date, or from the first day of the financial year beginning in 2012 if they were acquired before that date, through the final day of the financial year immediately preceding the financial year beginning in 2015.

[Paragraph 8 as amended by Federal Law No. 436-FZ of December 28, 2017.]

9. If income of a controlled foreign company taken into account in determining the tax base was received from a controlled transaction with the taxpayer, an audit of the completeness of calculation and payment of taxes in connection with transactions between interdependent persons was conducted with respect to that transaction, and the transaction price was adjusted to assess additional tax under an effective decision adopted on the basis of that audit, the controlled foreign company's relevant income is determined taking that adjustment into account for purposes of determining the tax base.

10. Income received by a controlled foreign company from disposition of securities and/or property rights, including interests and units, to an individual or legal person treated as a controlling person of that controlled foreign company under Chapter 3.4 of this Code, or to a Russian person interdependent with that controlling person, and expenses of the controlled foreign company in the form of the acquisition price of the securities and/or property rights, including interests and units, are excluded from the controlled foreign company's profit or loss provided the disposition price of the securities and/or property rights is determined on the basis of their documented value according to the controlled foreign company's records on the date title to them passes, but does not exceed their market value on that date, determined under Article 280 of this Code for taxpayers that are organizations and under Article 212 of this Code for taxpayers that are individuals, taking into account Article 105.3 of this Code.

Unless the fourth through seventh paragraphs of this paragraph provide otherwise, the first paragraph of this paragraph applies provided the procedure for liquidation of the controlled foreign company was completed before March 1, 2019. [As amended by Federal Law No. 34-FZ of February 19, 2018.]

The deadline for completing the procedure for liquidation of a controlled foreign company specified in the second paragraph of this paragraph is extended in the following cases:

if a decision of shareholders, founders, or other authorized persons to liquidate the controlled foreign company was adopted before July 1, 2018, but the liquidation procedure cannot be completed before March 1, 2019, because of restrictions established by the law governing the controlled foreign company or because the controlled foreign company is involved in litigation, the liquidation procedure must be completed no later than the end of 365 consecutive calendar days beginning on the date those restrictions and/or proceedings end; [As amended by Federal Law No. 34-FZ of February 19, 2018.]

if the law governing the controlled foreign company establishes a minimum holding period for shares, interests, or units in the controlled foreign company and/or in its subsidiaries and/or foreign structures without legal personality, noncompliance with which gives rise to an obligation to pay tax imposed by the legislation of a foreign state, and that period begins before January 1, 2015, and ends after March 1, 2019, the liquidation procedure for the controlled foreign company must be completed no later than the end of 365 consecutive calendar days beginning on the date that minimum period ends; [As amended by Federal Law No. 34-FZ of February 19, 2018.]

if a decision to liquidate the foreign company cannot be adopted before March 1, 2019, because of restrictions established by the terms of issue of marketable bonds meeting the requirements established by Article 310(2.1)(1) of this Code, the liquidation procedure for the controlled foreign company must be completed no later than the end of 365 consecutive calendar days beginning on the date those restrictions cease to apply to that company. [As amended by Federal Law No. 34-FZ of February 19, 2018.]

The value at which securities and/or property rights, including interests and units, acquired directly from a controlled foreign company by a taxpayer treated as its controlling person or by that taxpayer's interdependent person are recognized by the taxpayer or interdependent person is determined on the basis of their documented value according to the controlled foreign company's records on the date title to the securities and/or property rights passes, but may not exceed their market value on that date, determined under Article 280 of this Code for taxpayers that are organizations and under Article 212 of this Code for taxpayers that are individuals, taking into account Article 105.3 of this Code.

[Paragraph 10 as amended by Federal Law No. 32-FZ of February 15, 2016.]

11. The amount of tax calculated in respect of the profit of a controlled foreign company for the relevant period, other than personal income tax calculated on fixed profit and unless this paragraph provides otherwise, is reduced in proportion to the controlling person's participation interest by tax calculated on that profit under the laws of foreign states and/or the laws of the Russian Federation, including tax on income withheld at the source of payment, and by corporate profit tax calculated in respect of the profit of that controlled foreign company's permanent establishment in the Russian Federation. [As amended by Federal Laws No. 32-FZ of February 15, 2016, and No. 368-FZ of November 9, 2020.]

The amount of tax calculated under the laws of a foreign state must be documented and, if there is no effective international tax treaty between the Russian Federation and the relevant state or territory, must be certified by the foreign state's competent authority responsible for tax control and supervision.

If a controlled foreign company is a member of a foreign consolidated group of taxpayers, part of the amount of tax calculated in respect of that foreign consolidated group under the laws of a foreign state may be taken into account in determining the amount of tax calculated in respect of the profit of that controlled foreign company. That portion is determined under the procedure established by Article 25.13-1(2) of this Code for a controlled foreign company belonging to a foreign consolidated group of taxpayers. [Paragraph added by Federal Law No. 436-FZ of December 28, 2017.]

If the laws of a foreign state establish a date for calculating tax in respect of the controlled foreign company's profit for the relevant period that is later than the date established by Chapter 23 of this Code or this Chapter for submission of the tax return by the taxpayer that is the controlling person, the relevant tax amount is taken into account when calculating tax in respect of the controlled foreign company's profit for the tax period following the calendar year for which tax on that profit was calculated under the laws of the foreign state. [Paragraph added by Federal Law No. 368-FZ of November 9, 2020.]

The aggregate amount of taxes calculated under the laws of a foreign state may not exceed the amount of tax calculated in respect of the controlled foreign company's profit for the tax period following the calendar year for which tax on that profit was calculated under the laws of the foreign state. [Paragraph added by Federal Law No. 368-FZ of November 9, 2020.]

The fact that the laws of a foreign state establish a date for calculating tax in respect of the controlled foreign company's profit for the relevant period that is later than the date established by Chapter 23 of this Code or this Chapter for submission of the tax return by the taxpayer that is the controlling person must be substantiated by the taxpayer's submission of the relevant documents to the tax authority at its location together with the tax return for the tax period following the calendar year for which tax on that profit was calculated under the laws of the foreign state. [Paragraph added by Federal Law No. 368-FZ of November 9, 2020.]

12. If a taxpayer that is a controlling person and an individual submits to the tax authority a notice of transition to payment of personal income tax on the fixed profit of controlled foreign companies, this Article applies subject to the following special rules:

a controlled foreign company loss incurred before the transition to payment of personal income tax on fixed profit may be taken into account by the taxpayer in determining the controlled foreign company's profit beginning with the tax period in which the taxpayer opts out of payment of personal income tax on fixed profit;

a controlled foreign company loss incurred during periods in which the taxpayer paid personal income tax on fixed profit may be taken into account by the taxpayer in determining the controlled foreign company's profit beginning with the tax period in which the taxpayer opts out of payment of personal income tax on fixed profit. The amount of the loss specified in this paragraph is determined as the negative amount of the sum of losses and profit before tax according to the controlled foreign company's financial statements for the periods in which the taxpayer paid personal income tax on fixed profit.

The amount of profit or loss for purposes of this paragraph is determined and documented on the basis of the combined provisions of this Article and Article 25.15 of this Code.

[Paragraph 12 added by Federal Law No. 368-FZ of November 9, 2020.]

[Article added by Federal Law No. 376-FZ of November 24, 2014.]

Article 310. Special Rules for Calculating and Paying Tax Withheld by a Tax Agent on Income Received by a Foreign Organization from Sources in the Russian Federation

1. Tax on income received by a foreign organization from sources in the Russian Federation is calculated and withheld, in the currency in which the income is paid, by the Russian organization, foreign organization conducting activities in the Russian Federation through a permanent establishment, or individual entrepreneur that pays the foreign organization, upon each payment of the income specified in Article 309(1) of this Code, except in the cases provided for by paragraph 2 of this Article. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 325-FZ of September 29, 2019.]

Tax on the types of income specified in Article 309(1)(1) of this Code is calculated at the rate provided for by Article 284(3)(3). For such income paid by an international holding company, tax is calculated at the rates provided for by Article 284(3)(1.2) and (1.3) in the cases respectively established by Article 284(3)(1.2) and (1.3). [As amended by Federal Laws No. 294-FZ of August 3, 2018, and No. 66-FZ of March 26, 2022.]

Tax on the types of income specified in the second paragraph of Article 309(1)(3) of this Code is calculated at the rate provided for by Article 284(4).

Tax on the types of income specified in Article 309(1)(2); the third paragraph of Article 309(1)(3); and Article 309(1)(4), (7), to the extent concerning income from leasing or subleasing property used in the Russian Federation, including under leasing transactions, (9), (9.1)–(9.3), (9.5), and (10) is calculated at the rates provided for by Article 284(2)(1). For the types of income specified in the third paragraph of Article 309(1)(3) and Article 309(1)(4) that are paid by an international holding company, tax is calculated at the rates provided for by Article 284(4)(4) and Article 284(4.3), in the cases respectively established by those provisions. Tax on the types of income specified in Article 309(1)(9.4) is calculated at the rate provided for by Article 284(2)(4). [As amended by Federal Laws No. 306-FZ of November 2, 2013; No. 66-FZ of March 26, 2022; No. 539-FZ of November 27, 2023; and No. 418-FZ of November 29, 2024.]

Tax on the types of income specified in Article 309(1)(7), to the extent concerning income from leasing or subleasing sea vessels, aircraft, other movable means of transport, or containers used in international carriage, and Article 309(1)(8) is calculated at the rate provided for by Article 284(2)(2). [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Tax on the types of income specified in Article 309(1)(5) and (6) is calculated taking into account paragraphs 2 and 4 of that Article at the rates provided for by Article 284(1). If the expenses specified in Article 309(4) are not recognized as expenses for tax purposes, tax on that income is calculated at the rates provided for by Article 284(2)(1). [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The tax agent must transfer tax withheld from income of foreign organizations under this paragraph to the federal budget in Russian currency under the procedure provided for by Article 287(2) and (4) of this Code. Tax calculated in foreign currency is translated into Russian currency at the official exchange rate of the Central Bank of the Russian Federation on the date the income is paid to the foreign organization. [As amended by Federal Laws No. 205-FZ of November 24, 2008; No. 229-FZ of July 27, 2010; and No. 389-FZ of July 31, 2023.]

If income is paid to a foreign organization in kind or in another noncash form, including by setoff, or if the amount of tax to be withheld exceeds the foreign organization's income received in cash, the tax agent must transfer the calculated tax amount to the budget and correspondingly reduce the foreign organization's income received in noncash form.

Tax on income in cash payable or transferable on issue-grade securities subject to mandatory centralized custody, for issues whose state registration or assignment of an identification number occurred after January 1, 2012, to a person that is entitled under applicable law to receive that income and is a foreign organization, is calculated and withheld by the depository that pays or transfers the income to the taxpayer, except in the cases established by this Article. If dividend income is paid on shares of international holding companies, the tax agent applies the tax rate established by Article 284(3)(1.2) on the basis of documentary confirmation, submitted by the company to the tax agent before the income payment date, that on the date the international company, or the organization specified in Article 24.2(1.1) of this Code, adopted the decision to pay dividends, it was simultaneously an international holding company and a public company and had also been a public company as of January 1, 2018. Alternatively, the tax agent applies the rate established by Article 284(3)(1.3) on the basis of documentary confirmation that, on the date the international holding company adopted the decision to pay dividends, it satisfied the conditions established by Article 284.10 of this Code. An international holding company that is the securities issuer and pays dividend income must provide the tax agent with the relevant confirmation within five days after the date on which the persons entitled to the dividends are determined under the decision to pay or declare dividends, but no later than the dividend payment date, under the procedure provided for by Article 275(5.1) and (5.2) of this Code. [Paragraph added by Federal Law No. 122-FZ of June 3, 2011; as amended by Federal Laws No. 97-FZ of June 29, 2012; No. 490-FZ of December 25, 2018; No. 18-FZ of February 25, 2022; and No. 66-FZ of March 26, 2022.]

Tax is calculated and withheld, under Article 310.1 of this Code, by the depository in which a foreign nominee holder depo account, foreign authorized holder depo account, and/or depositary-programs depo account is opened when income in cash is received on the following securities recorded in those accounts, other than income specified in paragraph 2(7) of this Article: [Paragraph added by Federal Law No. 282-FZ of December 29, 2012; as amended by Federal Laws No. 306-FZ of November 2, 2013, and No. 326-FZ of November 28, 2015.]

Russian Federation state securities subject to mandatory centralized custody; [Paragraph added by Federal Law No. 306-FZ of November 2, 2013.]

state securities of constituent entities of the Russian Federation subject to mandatory centralized custody; [Paragraph added by Federal Law No. 306-FZ of November 2, 2013.]

municipal securities subject to mandatory centralized custody; [Paragraph added by Federal Law No. 306-FZ of November 2, 2013.]

issue-grade securities subject to mandatory centralized custody that were issued by Russian organizations and whose issue was registered by the state or assigned an identification number after January 1, 2012; [Paragraph added by Federal Law No. 306-FZ of November 2, 2013.]

other issue-grade securities issued by Russian organizations, other than issue-grade securities subject to mandatory centralized custody whose issue was registered by the state or assigned an identification number before January 1, 2012. [Paragraph added by Federal Law No. 306-FZ of November 2, 2013.]

2. A tax agent calculates and withholds tax on income paid to foreign organizations for every type of income specified in Article 309(1) of this Code and in every case in which that income is paid, except:

  1. where the income recipient has notified the tax agent that the income being paid is attributable to the recipient's permanent establishment in the Russian Federation and the tax agent has information on the relevant taxpayer identification number of the income recipient; [As amended by Federal Laws No. 305-FZ of July 2, 2021, and No. 259-FZ of August 8, 2024.]

  2. where Article 284 of this Code provides a tax rate of 0% for the income paid to the foreign organization; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. where income is paid that was received in performance of production-sharing agreements, if Russian tax and levy legislation provides that such income is exempt from withholding in the Russian Federation when transferred to foreign organizations;

  4. where income is paid that is not taxable in the Russian Federation under an international treaty or agreement, provided the foreign organization having beneficial ownership of the relevant income presents to the tax agent the confirmation provided for by Article 312(1) of this Code. Where income is paid in transactions with foreign banks, confirmation that the foreign bank has its permanent location in a state with which there is an international treaty or agreement regulating taxation is not required if that location is confirmed by information in publicly available reference sources; [As amended by Federal Laws No. 57-FZ of May 29, 2002; No. 132-FZ of June 7, 2011; No. 376-FZ of November 24, 2014; and No. 368-FZ of November 9, 2020.]

  5. where income is paid to organizations that are foreign organizers of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi under Article 3 of Federal Law No. 310-FZ of December 1, 2007, “On the Organization and Staging of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation,” or are foreign marketing partners of the International Olympic Committee under Article 3.1 of that Federal Law; [Subparagraph added by Federal Law No. 310-FZ of December 1, 2007; as amended by Federal Law No. 242-FZ of July 30, 2010.]

  6. where income connected with distribution of mass-media products concerning the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi is paid to official broadcasting companies under Article 3.1 of Federal Law No. 310-FZ of December 1, 2007, “On the Organization and Staging of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation”; [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010.]

  7. where the following interest income is paid:

interest income on state securities of the Russian Federation, state securities of constituent entities of the Russian Federation, and municipal securities;

interest income paid by Russian organizations on marketable bonds issued by those organizations under the laws of foreign states; [Subparagraph 7 added by Federal Law No. 97-FZ of June 29, 2012.]

  1. where Russian organizations pay interest income on debt obligations to foreign organizations and all of the following conditions are satisfied:

the debt obligations of the Russian organizations on which interest income is paid arose in connection with placement of marketable bonds by foreign organizations;

on the interest payment date, the foreign organizations that are issuers of the marketable bonds, foreign organizations authorized to receive interest income payable on the marketable bonds, or foreign organizations to which rights and obligations under issued marketable bonds of another foreign issuer were assigned, to which the Russian organizations pay interest income on the debt obligations, have their permanent location in states with which the Russian Federation has international tax treaties and have presented to the Russian organization paying the interest confirmation that the foreign organization has its permanent location in such a state. That confirmation must be certified by the competent authority of the relevant foreign state. If the confirmation is prepared in a foreign language, a Russian translation of it must also be provided to the tax agent; [As amended by Federal Law No. 327-FZ of November 28, 2015.]

[Subparagraph 8 added by Federal Law No. 97-FZ of June 29, 2012.]

  1. where income is paid to UEFA (Union of European Football Associations), FIFA (Fédération Internationale de Football Association), or FIFA subsidiaries specified in the Federal Law “On Preparations for and Staging in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020, and on Amendments to Certain Legislative Acts of the Russian Federation” that are foreign organizations; [Subparagraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

  2. where income is paid to confederations, national football associations, FIFA media-information producers, or FIFA suppliers of goods, work, or services specified in that Federal Law that are foreign organizations, in connection with events provided for by that Federal Law; [Subparagraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

  3. where the tax agent pays any of the following types of income that were not taxable in the Russian Federation under international tax treaties of the Russian Federation before the date a decree of the President of the Russian Federation suspending application by the Russian Federation of particular provisions of international tax treaties of the Russian Federation was adopted (the “Decree” for purposes of this Article), and the income is paid to foreign organizations located in foreign states with which application of particular treaty provisions has been suspended by the Decree, provided the foreign organization submits to the tax agent the confirmation provided for by Article 312(1) of this Code:

interest income paid to foreign export-credit agencies and foreign organizations conducting banking activities under the law governing them, under agreements establishing or modifying debt obligations between a Russian debtor organization and a foreign creditor organization, if the agreements were concluded before the Decree was adopted and the Russian debtor organization and foreign creditor organization are not interdependent persons under Article 105.1 of this Code. Confirmation that a foreign bank has its permanent location in a state with which there is a treaty or agreement regulating taxation whose particular provisions have been suspended by the Decree is not required if that location is confirmed by information in publicly available reference sources;

income from leasing aircraft, including auxiliary power units and/or aircraft engines, under aircraft lease agreements entered into before March 5, 2022, with foreign lessor organizations, for aircraft registered or subject to registration in the State Register of Civil Aircraft of the Russian Federation, if the foreign organization receiving the income and the Russian lessee organization are not interdependent persons under Article 105.1 of this Code. If the terms of an aircraft lease agreement with a foreign lessor organization are amended after the Decree was adopted, this subparagraph applies to income only in an amount not exceeding the aircraft lease income, including income for auxiliary power units and/or aircraft engines, determined under the provisions of the agreement in effect before the Decree was adopted;

income from use and/or grant of rights to broadcast the Olympic, Paralympic, and Deaflympic Games; World Chess Olympiads; world and European championships and cups; or other international and foreign sporting competitions and events, and rights to use international and foreign sports content in terrestrial, satellite, cable, and/or other distribution of those broadcasts, if the Russian organization paying the income and the foreign organization receiving it are not interdependent persons under Article 105.1 of this Code;

income from use of, and/or grant of a right to use, any patent, design, model, diagram, secret formula, technology, or information concerning industrial or scientific experience (know-how), if the Russian organization paying the income and the foreign organization receiving it are not interdependent persons under Article 105.1 of this Code;

income from international maritime carriage under agreements entered into with foreign organizations before the Decree was adopted, if the Russian organization paying the income and the foreign organization receiving it are not interdependent persons under Article 105.1 of this Code;

income from leasing or subleasing sea vessels under agreements entered into with foreign lessor or charterer organizations before the Decree was adopted, if the Russian organization paying the income and the foreign organization receiving it are not interdependent persons under Article 105.1 of this Code;

income paid to foreign export-credit agencies and foreign organizations conducting banking activities under the law governing them, under agreements establishing or modifying debt obligations between a Russian debtor organization established under Article 8 of Federal Law No. 292-FZ of July 14, 2022, “On Amendments to Certain Legislative Acts of the Russian Federation, Repeal of the Sixth Paragraph of Part One of Article 7 of the Law of the Russian Federation ‘On State Secrets,’ Suspension of Particular Provisions of Legislative Acts of the Russian Federation, and Establishment of Special Rules for Regulation of Corporate Relations in 2022 and 2023,” and a foreign creditor organization, if the agreements were concluded before the Decree was adopted and the Russian debtor organization and foreign creditor organization are not interdependent persons under Article 105.1 of this Code. Confirmation that a foreign bank has its permanent location in a state with which there is a treaty or agreement regulating taxation whose particular provisions have been suspended by the Decree is not required if that location is confirmed by information in publicly available reference sources; [Subparagraph 11 added by Federal Law No. 539-FZ of November 27, 2023; as amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. where a foreign organization receives income in the form of extinguishment of obligations to pay interest arrears as a result of forgiveness of debt under that foreign organization's debt obligations to the tax agent and all of the following conditions are satisfied:

the arrears are forgiven under an agreement approved through judicial proceedings in a foreign state as part of financial rehabilitation of that foreign organization;

the lender that is the tax agent and the borrower that is the foreign organization are members of the same international group of companies;

on the date the obligations are extinguished, the foreign organization is subject to prohibitive, restrictive, and/or analogous measures consisting of prohibitions and/or restrictions on settlements and/or financial transactions, and prohibitions and/or restrictions on transactions connected with debt financing and/or acquisition or disposition of securities or interests in charter capital, imposed beginning in 2022 by foreign states; economic, political, military, or other associations of states; or international financial or other organizations;

[Subparagraph 12 added by Federal Law No. 227-FZ of July 23, 2025.]

  1. where a foreign organization receives from a Russian organization income in the form of extinguishment of obligations to pay arrears because the arrears under that foreign organization's debt obligations to a Russian organization acting as tax agent are forgiven or the limitation period expires, provided the following conditions are satisfied on the date the obligations are extinguished:

the foreign organization is subject to prohibitive, restrictive, and/or other analogous measures consisting of prohibitions and/or restrictions on settlements and/or financial transactions, or prohibitions or restrictions on transactions connected with debt financing, imposed by foreign states; economic, political, military, or other associations of states; or international financial or other organizations;

the direct or indirect participation interest of a foreign state in that foreign organization, which has its permanent location in that foreign state, is at least 50%. [Subparagraph 13 added by Federal Law No. 425-FZ of November 28, 2025.]

2.1. For purposes of paragraph 2 of this Article:

  1. marketable bonds are bonds and other debt obligations that have completed a listing procedure and/or have been admitted to circulation on one or more foreign stock exchanges and/or rights to which are recorded by foreign depositary and clearing organizations, provided those foreign stock exchanges and foreign depositary and clearing organizations are included in the list of foreign financial intermediaries. Until that list is approved, marketable bonds are bonds and other debt obligations that have completed a listing procedure and/or have been admitted to circulation on one or more foreign stock exchanges and/or rights to which are recorded by foreign depositary and clearing organizations. A Russian organization substantiates the facts specified in this subparagraph on the basis of information received from the relevant foreign stock exchanges and/or foreign depositary and clearing organizations; prospectuses for the relevant marketable bonds; other documents relating to the bond issue; or information from publicly available sources. [As amended by Federal Laws No. 251-FZ of July 23, 2013; No. 376-FZ of November 24, 2014; and No. 389-FZ of July 31, 2023.]

The facts specified in this subparagraph are substantiated as of March 5, 2022, if, beginning on that date, listing of the marketable bonds was canceled, admission of the marketable bonds to trading on foreign stock exchanges was canceled, and/or foreign depositary and clearing organizations ceased recording rights to the marketable bonds because of unfriendly actions of the foreign states in which those bonds were listed and/or admitted to circulation on one or more stock exchanges, and/or whose depositary and clearing organizations recorded rights to those bonds; [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

  1. in applying paragraph 2(7) and (8) of this Article, foreign organizations conducting activities in the Russian Federation through a permanent establishment are equated with Russian organizations with respect to those activities;

  2. in applying the second paragraph of paragraph 2(8) of this Article, debt obligations of Russian organizations to foreign organizations are treated as arising in connection with placement of marketable bonds by foreign organizations if that connection is stated in the agreement governing the relevant debt obligation and/or in the terms of issue or prospectus of the relevant marketable bonds, or if the connection is substantiated by the actual movement of funds when the relevant marketable bonds are placed;

3.1. in applying the third paragraph of paragraph 2(8) of this Article to tax periods beginning after December 31, 2021, a foreign organization is treated as satisfying the requirements of that paragraph on the income receipt date if the Russian organization paying the interest income holds confirmation, prepared and certified in 2021 by the competent authority of the relevant foreign state, that the foreign organization had its permanent location in a state with which the Russian Federation has or had an effective international tax treaty. This subparagraph applies to marketable bonds issued and/or placed no later than March 5, 2022; [Subparagraph added by Federal Law No. 389-FZ of July 31, 2023.]

  1. the conditions established by paragraph 2(8) of this Article for exemption from calculation and withholding of tax on interest income paid to foreign organizations also apply to income paid by a Russian organization under a suretyship, guarantee, or other security provided by the Russian organization for debt obligations to a foreign organization and/or for the relevant marketable bonds, and to other income paid by a Russian organization, provided the payments are contemplated by the terms of the relevant debt obligation or are made in connection with amendments to the terms of issue of the marketable bonds and/or debt obligations, including in connection with their early repurchase and/or redemption;

4.1. the conditions established by paragraph 2(8) of this Article for exemption from tax-agent obligations in respect of interest income paid to foreign organizations also apply to interest income paid by a Russian organization to foreign persons on debt obligations connected with an issue of marketable bonds, or Eurobonds, by foreign organizations, in accordance with Presidential Decree No. 95 of March 5, 2022, “On the Temporary Procedure for Performance of Obligations to Certain Foreign Creditors,” and Presidential Decree No. 198 of March 19, 2024, “On Additional Temporary Economic Measures Connected with Performance of Obligations on Certain Securities”; [Subparagraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. in applying paragraph 2(7) and (8) of this Article, marketable bonds issued by foreign organizations before registration of international companies through redomiciliation of those foreign organizations are equated with marketable bonds issued by Russian organizations under the laws of foreign states, provided the bonds meet the requirements established by this paragraph and the international companies are recognized as international holding companies under Article 24.2 of this Code on the date the interest income is paid. [Subparagraph added by Federal Law No. 294-FZ of August 3, 2018.]

[Paragraph 2.1 added by Federal Law No. 97-FZ of June 29, 2012.]

3. If a tax agent pays a foreign organization income that is taxable in the Russian Federation at reduced rates under an international treaty or agreement, the tax agent calculates and withholds tax from the income at the relevant reduced rates provided the foreign organization presents to the tax agent the confirmation provided for by Article 312(1) of this Code. Where income is paid in transactions with foreign banks, confirmation that the foreign bank has its permanent location in a state with which there is an international treaty or agreement regulating taxation is not required if that location is confirmed by information in publicly available reference sources. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Laws No. 132-FZ of June 7, 2011, and No. 424-FZ of November 27, 2018.]

3.1. If a tax agent pays any of the following types of income, which were taxable in the Russian Federation at reduced rates under international tax treaties of the Russian Federation before the Decree was adopted, to foreign organizations located in foreign states with which application of particular treaty provisions has been suspended by the Decree, the tax agent calculates and withholds tax from that income at the relevant reduced rates provided the foreign organization submits to the tax agent the confirmation provided for by Article 312(1) of this Code:

  1. interest income paid to foreign export-credit agencies and foreign organizations conducting banking activities under the law governing them, under agreements establishing or modifying debt obligations between a Russian debtor organization and a foreign creditor organization, if the agreements were concluded before the Decree was adopted and the Russian debtor organization and foreign creditor organization are not interdependent persons under Article 105.1 of this Code. Confirmation that the foreign bank has its permanent location in a state with which there is a treaty or agreement regulating taxation whose particular provisions have been suspended by the Decree is not required if that location is confirmed by information in publicly available reference sources;

  2. income from leasing aircraft, including auxiliary power units and/or aircraft engines, under aircraft lease agreements entered into before March 5, 2022, with foreign lessor organizations, for aircraft registered or subject to registration in the State Register of Civil Aircraft of the Russian Federation, if the foreign organization receiving the income and the Russian lessee organization are not interdependent persons under Article 105.1 of this Code. If the terms of an aircraft lease agreement with a foreign lessor organization are amended after the Decree was adopted, this subparagraph applies to income only in an amount not exceeding the aircraft lease income, including income for auxiliary power units and/or aircraft engines, determined under the provisions of the agreement in effect before the Decree was adopted;

  3. income from use and/or grant of rights to broadcast the Olympic, Paralympic, and Deaflympic Games; World Chess Olympiads; world and European championships and cups; or other international and foreign sporting competitions and events, and rights to use international and foreign sports content in terrestrial, satellite, cable, and/or other distribution of those broadcasts, if the Russian organization paying the income and the foreign organization receiving it are not interdependent persons under Article 105.1 of this Code;

  4. income from use of, and/or grant of a right to use, any patent, design, model, diagram, secret formula, technology, or information concerning industrial or scientific experience (know-how), if the Russian organization paying the income and the foreign organization receiving it are not interdependent persons under Article 105.1 of this Code;

  5. income paid to foreign export-credit agencies and foreign organizations conducting banking activities under the law governing them, under agreements establishing or modifying debt obligations between a Russian debtor organization established under Article 8 of Federal Law No. 292-FZ of July 14, 2022, “On Amendments to Certain Legislative Acts of the Russian Federation, Repeal of the Sixth Paragraph of Part One of Article 7 of the Law of the Russian Federation ‘On State Secrets,’ Suspension of Particular Provisions of Legislative Acts of the Russian Federation, and Establishment of Special Rules for Regulation of Corporate Relations in 2022 and 2023,” and a foreign creditor organization, if the agreements were concluded before the Decree was adopted and the Russian debtor organization and foreign creditor organization are not interdependent persons under Article 105.1 of this Code. Confirmation that the foreign bank has its permanent location in a state with which there is a treaty or agreement regulating taxation whose particular provisions have been suspended by the Decree is not required if that location is confirmed by information in publicly available reference sources.

[Paragraph 3.1 added by Federal Law No. 539-FZ of November 27, 2023; as amended by Federal Law No. 425-FZ of November 28, 2025.]

4. At the end of a reporting or tax period, within the time limits established by Article 289 of this Code for submitting tax calculations, a tax agent must submit a tax calculation to the tax authority at its location in the form established by the federal executive authority responsible for control and supervision in the field of taxes and fees. [As amended by Federal Laws No. 57-FZ of May 29, 2002; No. 58-FZ of June 29, 2004; No. 95-FZ of July 29, 2004; and No. 389-FZ of July 31, 2023.]

5. The special rules established by this Article for calculation and payment of tax withheld by a tax agent from income received by a foreign organization from sources in the Russian Federation also apply to calculation and payment of tax by Russian organizations that are members of a consolidated group of taxpayers and pay income to a foreign organization.

Organizations that are members of a consolidated group of taxpayers independently calculate, withhold, and transfer the relevant tax amounts to the budget without participation of the responsible member of the consolidated group, except where that responsible member acts as tax agent under this Article. [Paragraph 5 added by Federal Law No. 321-FZ of November 16, 2011.]

Article 310.1. Special Rules for Calculating and Paying Tax on Income from State Securities, Municipal Securities, and Issue-Grade Securities Issued by Russian Organizations That Is Paid to Foreign Organizations Acting in the Interests of Third Parties

1. A depository is treated as the tax agent that calculates and pays tax on income from the following securities recorded in a foreign nominee holder depo account, foreign authorized holder depo account, and/or depositary-programs depo account:

  1. Russian Federation state securities subject to mandatory centralized custody;

  2. state securities of constituent entities of the Russian Federation subject to mandatory centralized custody;

  3. municipal securities subject to mandatory centralized custody;

  4. issue-grade securities subject to mandatory centralized custody that were issued by Russian organizations and whose issue was registered by the state or assigned an identification number after January 1, 2012;

  5. other issue-grade securities issued by Russian organizations, other than issue-grade securities subject to mandatory centralized custody whose issue was registered by the state or assigned an identification number before January 1, 2012.

2. When income specified in paragraph 1 of this Article is paid on securities recorded in a foreign nominee holder depo account, the depository acting as tax agent calculates and pays tax on the basis of the following information: [As amended by Federal Law No. 326-FZ of November 28, 2015.]

  1. aggregate information on organizations exercising rights in the securities specified in paragraph 1 of this Article, other than trust managers not acting in the interests of a foreign investment fund or investment company that is classified as a collective investment scheme under the law governing that fund or company;

  2. aggregate information on organizations in whose interests a trust manager exercises rights in the securities specified in paragraph 1 of this Article, provided the trust manager is not acting in the interests of a foreign investment fund or investment company that is classified as a collective investment scheme under the law governing that fund or company.

3. When income specified in paragraph 1 of this Article is paid on securities recorded in a depositary-programs depo account, the depository acting as tax agent calculates and withholds tax on the basis of the following information:

  1. aggregate information on organizations exercising rights in securities of a foreign issuer that certify rights in the securities specified in paragraph 1 of this Article, other than trust managers not acting in the interests of a foreign investment fund or investment company that is classified as a collective investment scheme under the law governing that fund or company;

  2. aggregate information on organizations in whose interests a trust manager exercises rights in securities of a foreign issuer that certify rights in the securities specified in paragraph 1 of this Article, provided the trust manager is not acting in the interests of a foreign investment fund or investment company that is classified as a collective investment scheme under the law governing that fund or company.

4. When income specified in paragraph 1 of this Article is paid on securities recorded in a foreign authorized holder depo account opened other than in the interests of a foreign investment fund or investment company that is classified as a collective investment scheme under the law governing that fund or company, the depository acting as tax agent calculates and pays tax on the basis of aggregate information on organizations in whose interests that foreign authorized holder conducts trust management of the securities specified in paragraph 1 of this Article.

5. When income specified in paragraph 1 of this Article is paid on securities recorded in a foreign authorized holder depo account opened in the interests of a foreign investment fund or investment company that is classified as a collective investment scheme under the law governing that fund or company, the depository acting as tax agent calculates and withholds tax under this Code and international treaties of the Russian Federation, depending on the type of income paid, on the basis of the aggregate information provided for by paragraph 7 of this Article concerning the person for whom the foreign authorized holder depo account was opened.

6. The requirements established by paragraph 2 of this Article do not apply to payments of income specified in paragraph 1 where tax was calculated and withheld by another depository. The depository may require the person that transferred to it the relevant income on the securities specified in paragraph 1 to provide the relevant information.

7. Aggregate information on the organizations specified in paragraphs 2–5 of this Article must contain the following information:

  1. for organizations specified in paragraph 2(1), paragraph 3(1), and paragraph 5 of this Article, respectively, information on the number of securities specified in paragraph 1 of this Article and the number of securities of a foreign issuer certifying rights in securities of the relevant Russian organization, rights in which are exercised by the organizations on the date determined by the Russian organization's decision to pay income on the securities;

  2. for organizations specified in paragraph 2(2), paragraph 3(2), and paragraph 4 of this Article, respectively, information on the number of securities specified in paragraph 1 of this Article and the number of securities of a foreign issuer certifying rights in securities of the relevant Russian organization, rights in which are exercised by the trust manager in the interests of the relevant organizations on the date determined by the decision to pay income on the securities.

8. Information on the number of securities provided for by paragraph 7 of this Article must be submitted to the tax agent together with identification of the states of permanent location of the persons exercising rights, or in respect of whom rights are exercised, in the securities.

For purposes of applying reduced tax rates or tax exemptions established by this Code or international tax treaties of the Russian Federation, information on the number of securities provided for by paragraph 7 of this Article must be submitted to the tax agent together with identification of:

the states of which the persons exercising rights, or in respect of whom rights are exercised, in the securities and having beneficial ownership of the income paid are tax residents;

the provisions of this Code or the international tax treaty of the Russian Federation providing for the reduced tax rate or tax exemption.

If the person exercising rights, or in respect of whom rights are exercised, in the securities is a Russian organization whose tax base under this Code includes interest income on those securities, information on the number of securities provided for by paragraph 7 of this Article must be submitted to the tax agent together with the taxpayer identification number of that organization.

If dividend income is paid on shares of international holding companies, the tax agent applies the tax rate established by Article 284(3)(1.2) on the basis of documentary confirmation submitted by the company to the tax agent that, on the date the international company, or the organization specified in Article 24.2(1.1) of this Code, adopted the decision to pay dividends, it was simultaneously an international holding company and a public company and had also been a public company as of January 1, 2018. Alternatively, the tax agent applies the rate established by Article 284(3)(1.3) on the basis of documentary confirmation that, on the date the international company adopted the decision to pay dividends, it satisfied the conditions established by Article 284.10 of this Code. An international holding company that is the securities issuer and pays dividend income must provide the tax agent with the relevant confirmation within five days after the date on which the persons entitled to the dividends are determined under the decision to pay or declare dividends, but no later than the dividend payment date, under the procedure provided for by Article 275(5.1) and (5.2) of this Code. [Paragraph added by Federal Law No. 490-FZ of December 25, 2018; as amended by Federal Laws No. 18-FZ of February 25, 2022, and No. 66-FZ of March 26, 2022.]

[Paragraph 8 as amended by Federal Law No. 326-FZ of November 28, 2015.]

9. If the information on organizations provided for by paragraph 7 of this Article was not submitted to the depository in full under the procedure, in the form, and within the time limits established by this Article, income on the relevant securities is taxable at the rate established by Article 284(3)(3) or Article 284(4.2) of this Code. This does not apply if the securities income is not taxable under this Code, is taxable at a 0% rate, or is income from which the tax agent does not calculate and withhold tax under this Code. [As amended by Federal Law No. 382-FZ of November 29, 2014.]

Unless this paragraph provides otherwise, for income received as dividends on shares of Russian organizations, the tax agent calculates and pays tax on the basis of the aggregate information provided for by paragraph 7 of this Article at the rate established by this Code or an international tax treaty of the Russian Federation for dividend income whose application does not depend on the participation interest in capital, the amount invested in the organization's capital, or the holding period for the relevant shares. [As amended by Federal Law No. 326-FZ of November 28, 2015.]

If the person exercising rights, or in respect of whom rights are exercised, in the securities is a Russian organization whose income under this Code includes interest income on those securities, the tax agent does not calculate or pay tax on that income provided it has the information specified in paragraph 8 of this Article. [Paragraph added by Federal Law No. 326-FZ of November 28, 2015.]

Overpaid tax is refunded to the taxpayer under the procedure established by this Code.

If the information provided for by paragraph 7 of this Article was not submitted with respect to dividend income on shares or interests of international holding companies that are public companies on the date the company adopts the decision to pay dividends and were public companies as of January 1, 2018, that income is taxable at the rate established by Article 284(3)(2) of this Code. This paragraph applies to income paid before January 1, 2029. [Paragraph added by Federal Law No. 490-FZ of December 25, 2018.]

10. The foreign nominee holder, foreign authorized holder, and the person for whom the depository opened a depositary-programs depo account must submit to the depository the aggregate information on organizations provided for by paragraph 7 of this Article no later than:

  1. five days after the date on which the depository providing mandatory centralized custody of the securities discloses information on transfer to its depositors of the payments due to them on the securities, for securities subject to mandatory centralized custody;

  2. seven days after the date on which the persons entitled to receive dividends are determined under the organization's decision, for shares issued by Russian organizations.

11. A tax agent must pay the calculated tax amount no later than the twenty-eighth day of the month following the month in which the tax was calculated. If, before that deadline, the tax agent receives corrected aggregate information provided for by paragraph 7 of this Article, it must recalculate the calculated amounts and pay or refund the tax previously withheld on the basis of that information. Corrected aggregate information must be submitted by the persons specified in paragraph 10 of this Article. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

The tax agent may elect not to recalculate tax previously withheld under this paragraph if it receives the corrected aggregate information provided for by paragraph 7 less than five days before the deadline specified in the first paragraph of this paragraph.

If tax is recalculated, the tax agent pays the calculated tax amounts from tax on securities payments withheld by it before the recalculation and from funds of the persons specified in paragraph 9 of this Article, under the procedure established by an agreement between the tax agent and those persons.

12. A foreign organization acting in the interests of third parties must submit the aggregate information provided for by paragraph 7 of this Article in one or more of the following forms:

  1. a paper document signed by an authorized person of the foreign organization;

  2. an electronic document signed with an enhanced qualified electronic signature or enhanced unqualified electronic signature in accordance with Federal Law No. 63-FZ of April 6, 2011, “On Electronic Signatures,” without submission of a paper document;

  3. an electronic document transmitted using the SWIFT international financial telecommunications system, without submission of a paper document.

13. The tax agent determines the form or forms in which the aggregate information may be submitted to it from among the forms provided for by paragraph 12 of this Article, and the conditions for using that form or those forms.

14. A depository paying the income specified in paragraph 1 of this Article calculates and pays corporate profit tax under this Article on all amounts of income paid on discount bonds issued by Russian organizations.

Overpaid tax is refunded to the taxpayer under the procedure established by this Code.

15. A tax agent may not be required to calculate and pay tax on payments provided for by this Article that it did not withhold because an organization acting in the interests of third parties provided it with inaccurate and/or incomplete information and/or documents, or because such an organization refused to provide, at the request of a tax authority conducting a desk audit, field tax audit, or tax monitoring, information and/or documents requested under Article 310.2 of this Code. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

In the cases specified in this paragraph, tax penalties also may not be imposed on the tax agent.

16. A foreign nominee holder, foreign authorized holder, and/or person for whom a depositary-programs account is opened may participate in relations with the tax agent governed by this Article independently or through its authorized representative under Article 26 of this Code.

17. The requirements of this Article do not apply to payment of income on securities of foreign organizations, including securities admitted to placement and/or public circulation in the Russian Federation.

18. This Article also applies when income is paid on securities recorded by the registrar of shareholders of an international company in a foreign nominee holder personal account, foreign authorized holder personal account, depositary-programs personal account, or foreign registrar personal account. In that case, the international company treated as tax agent under Article 275(7)(1) of this Code calculates, withholds, and pays tax on the basis of the relevant aggregate information. [Paragraph added by Federal Law No. 490-FZ of December 25, 2018.]

[Article 310.1 added by Federal Law No. 282-FZ of December 29, 2012; as amended by Federal Law No. 306-FZ of November 2, 2013.]

Article 310.2. Requisition of Documents Connected with Calculation and Payment of Tax on Income from State Securities, Municipal Securities, and Issue-Grade Securities Issued by Russian Organizations That Is Paid to Foreign Organizations Acting in the Interests of Third Parties

1. When verifying the correctness of a tax agent's calculation and payment of tax under Article 310.1 of this Code during a desk tax audit, field tax audit, and/or tax monitoring, the tax authorities may request the following documents under the procedure provided for by this Code: [As amended by Federal Law No. 470-FZ of December 29, 2020.]

  1. copies of documents confirming the state registration and full name of an organization that, on the date determined by a Russian organization's decision to pay income on securities, exercised rights in securities of that Russian organization or in securities of a foreign organization certifying rights in shares of the Russian organization;

  2. copies of documents confirming the state registration and full name of an organization in whose interests a trust manager, on the date determined by a Russian organization's decision to pay income on securities, exercised rights in securities of that Russian organization or in securities of a foreign organization certifying rights in shares of the Russian organization;

  3. copies and originals of documents confirming that, on the date determined by a Russian organization's decision to pay income, an organization exercised rights in securities of that Russian organization or in securities of a foreign organization certifying rights in shares of the Russian organization, and, where reduced tax rates or tax exemptions provided for by this Code or international tax treaties of the Russian Federation apply, documents confirming the organization's tax residence; [As amended by Federal Law No. 326-FZ of November 28, 2015.]

  4. copies and originals of documents confirming that, on the date determined by a Russian organization's decision to pay income on securities, a trust manager exercised, in the interests of an organization, rights in securities of that Russian organization or in securities of a foreign organization certifying rights in shares of the Russian organization, and documents confirming the tax residence of that organization;

  5. other documents confirming the correctness of calculation and payment of tax, including documents confirming the reliability of information submitted by foreign organizations acting in the interests of third parties.

2. A request to submit the documents specified in paragraph 1 of this Article must be sent, under the procedure provided for by Article 93 of this Code, to the tax agent that calculated, withheld, and paid the relevant tax. If the requested information and/or documents are unavailable, the tax agent must request them from the foreign organizations acting in the interests of third parties to which income on securities of Russian organizations was paid.

3. Documents requested under this Article must be submitted to the tax authority no later than three months after the tax agent receives the relevant request.

The period for submitting documents requested under this Article may be extended by a decision of the tax authority, but by no more than three months.

4. The tax authority may also request the documents specified in paragraph 1 of this Article from the authorized authority of a foreign state in the cases provided for by international treaties of the Russian Federation.

[Article 310.2 added by Federal Law No. 306-FZ of November 2, 2013.]

Article 311. Elimination of Double Taxation

1. Income received by a Russian organization from sources outside the Russian Federation is taken into account in determining its tax base unless Article 251(4) of this Code provides otherwise. That income is taken into account in full, together with expenses incurred both in and outside the Russian Federation. [As amended by Federal Law No. 66-FZ of March 26, 2022.]

2. In determining the tax base, expenses incurred by a Russian organization in connection with receipt of income from sources outside the Russian Federation are deducted under the procedure and in the amounts established by this Chapter, taking into account Article 270(48.28) of this Code. [As amended by Federal Law No. 66-FZ of March 26, 2022.]

3. Tax amounts paid by a Russian organization under the laws of foreign states, other than tax paid on income disregarded in determining the tax base under Article 251(4) of this Code, are credited against tax payable by that organization in the Russian Federation. The amount of foreign tax credited may not exceed the amount of tax payable by that organization in the Russian Federation. [As amended by Federal Law No. 66-FZ of March 26, 2022.]

The credit is available provided the taxpayer submits a document confirming payment or withholding of tax outside the Russian Federation. For tax paid by the organization itself, the document must be certified by the tax authority of the relevant foreign state; for tax withheld by tax agents under the laws of foreign states or an international treaty, the tax agent must provide the confirmation. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The confirmation specified in this paragraph is valid during the tax period in which it is provided to the taxpayer. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 326-FZ of November 28, 2015.]

4. If an organization has separate subdivisions located outside the Russian Federation, the organization pays tax and advance tax payments and submits tax calculations, tax-agent calculations, and tax returns at its own location. [Paragraph added by Federal Law No. 216-FZ of July 24, 2007; as amended by Federal Law No. 389-FZ of July 31, 2023.]

Article 312. Special Provisions

1. In applying international treaties of the Russian Federation, a foreign organization having beneficial ownership of income must provide the tax agent paying the income with confirmation that the foreign organization has its permanent location in a state with which the Russian Federation has an international tax treaty. The confirmation must be certified by the competent authority of the relevant foreign state. If the confirmation is prepared in a foreign language, a Russian translation must also be provided to the tax agent. In addition, for application of the international treaty, the foreign organization must provide the tax agent paying the income with confirmation that it has beneficial ownership of the relevant income.

If the foreign organization having beneficial ownership of income provides those confirmations to the tax agent before the date on which income qualifying for preferential tax treatment in the Russian Federation under an international treaty is paid, the income is exempt from withholding at the source of payment or is subject to withholding at reduced rates.

International organizations established under international treaties of the Russian Federation are not subject to the requirement to provide confirmation of permanent location. For purposes of this Article, such international organizations must provide confirmation that they have beneficial ownership of the relevant income. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph 1 as amended by Federal Law No. 32-FZ of February 15, 2016.]

1.1. If, with respect to income from sources in the Russian Federation, a foreign organization or foreign structure without legal personality acknowledges that it does not have beneficial ownership of that income, provisions of international treaties of the Russian Federation and/or this Code may be applied to another person if that person has beneficial ownership of the income and, for dividend income, also participates directly and/or indirectly in the Russian organization that paid the dividend income, provided the documents specified in this Article are submitted to the tax agent paying the income. [As amended by Federal Law No. 424-FZ of November 27, 2018.]

A subsequent person that participates directly in the person acknowledging that it does not have beneficial ownership of dividend income may acknowledge beneficial ownership of that income. If the subsequent person acknowledges that it does not have beneficial ownership of dividend income paid by a Russian organization, the entitlement to apply provisions of international treaties of the Russian Federation and/or this Code passes to the next person in the corresponding chain of participation. [As amended by Federal Law No. 424-FZ of November 27, 2018.]

If a person having beneficial ownership of dividend income and participating indirectly in the organization that paid the dividend income is a tax resident of the Russian Federation, the rate established by Article 284(3)(2) of this Code may be applied to the tax base determined for that dividend income, provided the information or documents specified in this Article are submitted to the tax agent paying the income. [As amended by Federal Laws No. 294-FZ of August 3, 2018, and No. 374-FZ of November 23, 2020.]

For purposes of this Article, the indirect participation of each subsequent person having beneficial ownership of income in the Russian organization paying dividend income is equated with direct participation in that Russian organization. [As amended by Federal Laws No. 294-FZ of August 3, 2018, and No. 374-FZ of November 23, 2020.]

[Paragraph repealed by Federal Law No. 374-FZ of November 23, 2020.]

[Paragraph repealed by Federal Law No. 374-FZ of November 23, 2020.]

[Paragraph repealed by Federal Law No. 374-FZ of November 23, 2020.]

If a Russian organization participates directly in a foreign organization and that foreign organization acknowledges that it does not have beneficial ownership of income in the form of dividends on shares or interests of the Russian organization, or depositary receipts certifying rights in shares of the Russian organization, the Russian organization is treated as having beneficial ownership of that income under the procedure and subject to the special rules established by paragraph 1.6 of this Article. [Paragraph added by Federal Law No. 424-FZ of November 27, 2018; as amended by Federal Law No. 493-FZ of December 25, 2018.]

[Paragraph 1.1 added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 32-FZ of February 15, 2016.]

1.2. If a tax agent pays dividend income, for application of international treaties of the Russian Federation and/or the tax rates established by this Code, in addition to the documents specified in paragraph 1 of this Article, the foreign organization receiving the dividend income and the person having beneficial ownership of the dividends must submit the following information or documents to the tax agent:

  1. documentary confirmation that the foreign organization acknowledges that it does not have beneficial ownership of the income;

  2. information on the person the foreign organization acknowledges as the beneficial owner of the income, identifying the participation interest and documenting the chain of direct participation in that foreign organization and indirect participation in the Russian organization that is the source of the dividends, and identifying the state or territory of tax residence of that person.

[Paragraph 1.2 added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 32-FZ of February 15, 2016.]

1.2-1. If a tax agent pays income on securities that are the subject of a repo transaction or securities loan, or another analogous agreement, to a foreign organization that is the purchaser of the securities under the first leg of the repo or the borrower under the securities-loan agreement or another analogous agreement, between the performance dates of the first and second legs of the repo or during the term of the securities-loan agreement or another analogous agreement, the following information or documents must be provided to the tax agent before the securities income is paid for purposes of applying international treaties of the Russian Federation and/or tax rates established by this Code:

  1. a confirmation letter stating that the foreign organization to which the securities income is paid does not, under the terms of the repo agreement, securities-loan agreement, or other analogous agreement, have beneficial ownership of that income;

  2. copies of the agreements specified in subparagraph 1 of this paragraph;

  3. information on the person acknowledging beneficial ownership of the securities income;

  4. the documents provided for by paragraph 1 of this Article with respect to the person or persons acknowledging beneficial ownership of that income.

Where dividend income is paid, the requirement in paragraph 1.1 of this Article that the person having beneficial ownership of the dividends participate directly and/or indirectly in the Russian organization paying the income is treated as satisfied for purposes of applying international treaties of the Russian Federation and/or tax rates established by this Code.

[Paragraph 1.2-1 added by Federal Law No. 424-FZ of November 27, 2018.]

1.3. The special rules established by this Article for calculation and payment of tax on income withheld by a tax agent under Chapter 23 of this Code also apply to calculation and payment of tax by Russian organizations paying income where an individual that is a tax resident of the Russian Federation is treated as the beneficial recipient of the income. The tax rate established by Article 224(1) of this Code applies. [Paragraph added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 424-FZ of November 27, 2018.]

1.4. Paragraphs 1–1.3 of this Article do not apply when tax agents apply international tax treaties of the Russian Federation in the cases provided for by Article 310.1 of this Code. [Paragraph added by Federal Law No. 376-FZ of November 24, 2014.]

1.5. If the foreign organization specified in paragraph 1 of this Article, or the person specified in paragraph 1.2(2), is an individual; a sovereign wealth fund; an organization whose ordinary shares and/or depositary receipts certifying rights in shares are admitted to circulation on the Russian organized securities market or on one or more foreign stock exchanges located in OECD member states and whose ordinary shares and/or depositary receipts admitted to circulation in aggregate on all such foreign stock exchanges exceed 25% of the organization's charter capital; or an organization in which the Russian and/or a foreign state participates directly, provided that state or territory is not included in the list, established under Article 25.13-1 of this Code, of states and territories that do not provide exchange of information for tax purposes with the Russian Federation, and the participation interest determined taking into account Article 105.2 of this Code is at least 50%, that person or organization is treated as having beneficial ownership of income provided it submits a confirmation letter that it has beneficial ownership of the income and documents substantiating satisfaction by the organization of the conditions established by this paragraph. [Paragraph added by Federal Law No. 424-FZ of November 27, 2018.]

1.6. A Russian organization is treated as having beneficial ownership of the income specified in the eighth paragraph of paragraph 1.1 of this Article to the extent corresponding to that Russian organization's direct participation interest in the foreign organization that acknowledged that it did not have beneficial ownership of the income, but not exceeding the amount of dividends on shares or interests of that foreign organization received by the Russian organization within the period established by the second paragraph of this paragraph, increased by the corresponding amount of tax withheld at the source of payment of those dividends on shares or interests of the foreign organization.

For purposes of this paragraph, dividends on shares or interests of the foreign organization that acknowledged that it did not have beneficial ownership of income must be paid to the Russian organization during the 120 calendar days following the day on which dividends on shares or interests of that Russian organization, or depositary receipts certifying rights in shares of that Russian organization, are paid to the foreign organization.

If the conditions provided for by this paragraph are satisfied, income in the form of dividends on shares or interests of the Russian organization, or depositary receipts certifying rights in shares of the Russian organization, received by the foreign organization, to the extent the Russian organization is treated as having beneficial ownership of the income, is exempt from tax.

If a Russian organization participates directly in a foreign organization and that foreign organization acknowledges that it does not have beneficial ownership of income in the form of dividends on shares of that Russian organization, or depositary receipts certifying rights in shares of that Russian organization, the Russian organization must, before the income is paid, notify the depository paying those dividends that the foreign organization has acknowledged that it does not have beneficial ownership of the income; of the number of shares of the Russian organization, or depositary receipts certifying rights in its shares, on which the dividends are paid; and of the Russian organization's direct participation interest in the foreign organization.

If income of the foreign organization for which it acknowledged that it did not have beneficial ownership, received as dividends on shares or interests of the Russian organization, or depositary receipts certifying rights in shares of the Russian organization, that participates directly in the foreign organization, to the extent corresponding to the Russian organization's participation interest in the foreign organization, exceeds the amount of dividends on shares or interests of the foreign organization paid to the Russian organization within the period established by the second paragraph of this paragraph, increased by tax withheld at the source of payment of those dividends, the excess income is taxable at the rate established by Article 284(3)(3) of this Code. In that case, the Russian organization acting as tax agent specified in Article 275(7)(4) of this Code must pay or transfer the tax no later than ten days after the period established by the second paragraph of this paragraph expires. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

For purposes of applying this paragraph, dividends paid, and tax withheld at the source of payment of dividends on shares or interests of the foreign organization, that are stated in foreign currency are translated into rubles at the official exchange rate established by the Central Bank of the Russian Federation on the date the decision to pay the relevant dividends is adopted.

[Paragraph 1.6 added by Federal Law No. 493-FZ of December 25, 2018.]

2. Tax previously withheld from income paid to foreign organizations for which international treaties of the Russian Federation regulating taxation or this Article provide special tax treatment may be refunded provided the following documents are submitted: [As amended by Federal Laws No. 57-FZ of May 29, 2002; No. 376-FZ of November 24, 2014; and No. 263-FZ of July 14, 2022.]

an application for refund of withheld tax in the form established by the federal executive authority responsible for control and supervision in the field of taxes and fees; [As amended by Federal Laws No. 58-FZ of June 29, 2004, and No. 95-FZ of July 29, 2004.]

confirmation that, when the income was paid, the foreign organization had its permanent location in the state with which the Russian Federation has an international treaty or agreement regulating taxation, certified by the competent authority of the relevant foreign state;

a copy of the agreement or other document under which income was paid to the foreign legal person, except where income was paid on securities of Russian organizations. [As amended by Federal Laws No. 137-FZ of July 27, 2006; No. 282-FZ of December 29, 2012; and No. 263-FZ of July 14, 2022.]

If tax withheld under Article 214.6 or 310.1 of this Code is refunded, the following additional documents must be submitted: [Paragraph added by Federal Law No. 282-FZ of December 29, 2012; as amended by Federal Law No. 306-FZ of November 2, 2013.]

a document confirming that, on the date determined by a Russian organization's decision to pay income, the applicant exercised rights in securities of the Russian organization or in securities of a foreign organization certifying rights in securities of the Russian organization, or a document confirming that, on the date determined by the Russian organization's decision to pay income on securities, rights in those securities were exercised by a management company in the applicant's interests; [Paragraph added by Federal Law No. 282-FZ of December 29, 2012; as amended by Federal Law No. 306-FZ of November 2, 2013.]

a document confirming the amount of income on securities of the Russian organization or securities of a foreign organization certifying rights in securities of the Russian organization, including securities transferred by the applicant into trust management, that was actually paid to the applicant or the applicant's management company; [Paragraph added by Federal Law No. 282-FZ of December 29, 2012; as amended by Federal Law No. 306-FZ of November 2, 2013.]

a document containing information on the depository or depositories that, directly or through third parties, transferred income on securities of the Russian organization to a foreign organization that is entitled under the law governing it to record and transfer rights in securities and that recorded the securities of the applicant or the applicant's management company; [Paragraph added by Federal Law No. 306-FZ of November 2, 2013.]

a document confirming that, on the date determined by the Russian organization's decision to pay dividend income, the person that exercised rights in shares of the Russian organization or in securities of a foreign organization certifying rights in shares of the Russian organization, or the person in whose interests a trust manager exercised rights in those securities, satisfied additional conditions provided for by this Code or an international treaty of the Russian Federation that are necessary to apply a reduced tax rate to the dividend income paid or payable, where tax is refunded in connection with application of a reduced tax rate. [Paragraph added by Federal Law No. 306-FZ of November 2, 2013.]

If the documents specified above are prepared in a foreign language, the tax authority may require a Russian translation. Contracts, payment documents, and their Russian translations do not require notarization. No documents other than those listed above may be required.

The application for refund of tax previously withheld in the Russian Federation and the other documents listed in this paragraph must be submitted by the foreign beneficial recipient of the income or its authorized representative to the tax authority with which the tax agent is registered within three years after the end of the tax period in which the income was paid, unless the results of a mutual agreement procedure under an international tax treaty of the Russian Federation provide otherwise. [As amended by Federal Laws No. 57-FZ of May 29, 2002; No. 376-FZ of November 24, 2014; No. 325-FZ of September 29, 2019; and No. 263-FZ of July 14, 2022.]

After reviewing the submitted documents, the tax authority adopts a decision confirming that refund of tax previously withheld and paid is permissible. After the application and the other documents provided for by this paragraph are submitted, the tax authority with which the tax agent is registered makes the refund in Russian currency by transferring the funds specified in the decision to the bank account of the taxpayer or its authorized representative under a procedure analogous to that established by Article 79 of this Code for tax amounts claimed for refund. Funds refundable under the decision do not enter into calculation of the unified tax account balance of the taxpayer, levy payer, social insurance contribution payer, and/or tax agent. [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 565-FZ of December 28, 2022.]

3. If the tax agent paying income withheld tax from income of a foreign organization without applying reduced rates or tax exemptions provided for by an international tax treaty of the Russian Federation, or if tax on income of the foreign organization was calculated and paid following tax-control measures, that tax is treated as overpaid tax and the person having beneficial ownership of the income may apply to credit or refund the tax under the procedure provided for by paragraph 2 of this Article to the tax authority at the tax agent's location. [Paragraph added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Laws No. 32-FZ of February 15, 2016, and No. 565-FZ of December 28, 2022.]

4. [Paragraph added by Federal Law No. 376-FZ of November 24, 2014; repealed by Federal Law No. 32-FZ of February 15, 2016.]

Article 313. Tax Accounting: General Provisions

At the end of each reporting or tax period, taxpayers calculate the tax base on the basis of tax-accounting data. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Tax accounting is a system for aggregating information to determine the tax base on the basis of data from primary documents grouped under the procedure provided for by this Code.

If financial-accounting registers contain insufficient information to determine the tax base in accordance with the requirements of this Chapter, a taxpayer may independently supplement the financial-accounting registers it uses with additional details, thereby creating tax-accounting registers, or maintain separate tax-accounting registers. [Part added by Federal Law No. 57-FZ of May 29, 2002.]

Tax accounting is conducted to produce complete and reliable information on the procedure for accounting for business transactions conducted by the taxpayer during a reporting or tax period for tax purposes, and to provide internal and external users with information for verifying the correctness and completeness of calculation, timeliness of calculation, and payment of tax to the budget.

A taxpayer independently organizes its tax-accounting system on the basis of consistent application of tax-accounting rules and standards from one tax period to the next. The taxpayer establishes its tax-accounting procedure in its accounting policy for tax purposes, which must be approved by its head. Tax and other authorities may not establish mandatory forms of tax-accounting documents for taxpayers. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 425-FZ of November 28, 2025.]

A taxpayer changes the accounting treatment of particular business transactions and/or items for tax purposes if tax and levy legislation or the accounting methods applied change. A decision to amend the accounting policy for tax purposes because the accounting methods applied have changed is adopted from the beginning of a new tax period; a decision to amend it because tax and levy legislation has changed is adopted no earlier than the effective date of the legislative amendments. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

If a taxpayer begins conducting new types of activities, it must also determine and record in its accounting policy for tax purposes the principles and procedure for reflecting those activities for tax purposes.

Tax-accounting data must reflect the procedure for determining amounts of income and expenses; the procedure for determining the share of expenses taken into account for tax purposes in the current tax or reporting period; the remaining amount of expenses or losses to be charged to expenses in subsequent tax periods; the procedure for determining amounts of reserves created; and the amount of the tax settlement balance payable to the budget. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Tax-accounting data is substantiated by:

  1. primary accounting documents, including an accountant's certificate;

  2. analytical tax-accounting registers;

  3. the tax-base calculation.

Forms of analytical tax-accounting registers for determining the tax base that constitute tax-accounting documents must contain the following particulars:

the name of the register;

the period or date of preparation;

measures of the transaction in physical units, where possible, and monetary terms;

the name of the business transactions;

the signature, together with identification of the signatory, of the person responsible for preparing the registers.

The content of tax-accounting data, including data from primary documents, constitutes tax secrecy. Persons that obtain access to information contained in tax-accounting data must preserve tax secrecy and are liable for its disclosure under applicable law. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Taxpayers that, on the date the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and Kherson Region were admitted to the Russian Federation and new constituent entities were formed within the Russian Federation, had, under their constitutive documents, the location of their permanent executive body, or, if there was no permanent executive body, another body or person authorized to act on behalf of the legal person without a power of attorney, in the territory of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, or Kherson Region must conduct, through March 31, 2023, an inventory of their existing property, property rights, claims, and obligations as of the date immediately preceding the date on which Russian tax and levy legislation began to apply to those taxpayers. The inventory is conducted to identify the actual existence of property and property rights, compare their actual existence with financial-accounting data, verify that obligations and claims are fully reflected in the accounts, and subsequently record tax-accounting items under this Article and Article 314 of this Code in tax-accounting registers. [Part added by Federal Law No. 443-FZ of November 21, 2022.]

The inventory is conducted on the basis of primary accounting documents, including agreements, receipt and expenditure documents, reports on movements of inventory and funds, and other documents provided for by legislation. If primary accounting documents are unavailable, the actual existence and value of the relevant tax-accounting items may be substantiated by another procedure if legislation so provides. [Part added by Federal Law No. 443-FZ of November 21, 2022.]

Information on the actual existence of property, property rights, claims, and obligations, and their value in rubles, must be recorded in inventory lists. A value stated in foreign currency is translated into rubles at the official exchange rate of the Central Bank of the Russian Federation established for the date immediately preceding the date on which Russian tax and levy legislation began to apply to the taxpayer. [Part added by Federal Law No. 443-FZ of November 21, 2022.]

The inventory results must be documented in an inventory-results statement (the “statement” for purposes of this Article) signed by the head of the legal person. The inventory lists must be attached to the statement. [Part added by Federal Law No. 443-FZ of November 21, 2022.]

Within the period established by the twelfth part of this Article, the taxpayer must submit the statement, together with the inventory lists, to the tax authority at its location. [Part added by Federal Law No. 443-FZ of November 21, 2022.]

Information in the inventory lists may not subsequently be amended by the taxpayer and constitutes the taxpayer's initial data on tax-accounting items from the date on which Russian tax and levy legislation began to apply to the taxpayer. [Part added by Federal Law No. 443-FZ of November 21, 2022.]

Article 314. Analytical Tax-Accounting Registers

Analytical tax-accounting registers are consolidated forms for systematizing tax-accounting data for a reporting or tax period, grouped in accordance with the requirements of this Chapter without allocation or posting to financial-accounting accounts.

Tax-accounting data is data recorded in supporting tables, accountant's certificates, and other taxpayer documents that group information on taxable items.

Tax-accounting data must be generated by recording tax-accounting items continuously and in chronological order, including transactions whose results are taken into account in several reporting periods or carried over for a number of years.

The taxpayer must organize analytical accounting of tax-accounting data so that it discloses the procedure for determining the tax base. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Analytical tax-accounting registers are intended to systematize and accumulate information contained in primary documents accepted for accounting and analytical tax-accounting data for inclusion in the tax-base calculation.

Tax-accounting registers must be maintained on special paper forms, electronically, and/or on any machine-readable media. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

The taxpayer independently develops the forms of tax-accounting registers and the procedure for recording analytical tax-accounting data and data from primary accounting documents in them and establishes those forms and procedures in annexes to the organization's accounting policy for tax purposes.

The persons that prepare and sign tax-accounting registers are responsible for ensuring that business transactions are correctly recorded in them.

Tax-accounting registers must be protected against unauthorized corrections while they are retained.

A correction of an error in a tax-accounting register must be substantiated and confirmed by the signature of the responsible person that made the correction, identifying the date and grounds for the correction. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 315. Procedure for Preparing the Tax-Base Calculation

A taxpayer independently prepares the tax-base calculation for a reporting or tax period in accordance with this Chapter, on the basis of tax-accounting data determined cumulatively from the beginning of the year.

The tax-base calculation must contain the following data:

  1. the period for which the tax base is determined, cumulatively from the beginning of the tax period.

  2. the amount of sales income received in the reporting or tax period, including:

  3. revenue from disposition of goods, work, or services of the taxpayer's own production, and revenue from disposition of property and property rights, other than the revenue specified in subparagraphs 2–7 of this paragraph; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  4. revenue from disposition of securities not traded on the organized market;

  5. revenue from disposition of securities traded on the organized market; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

  6. revenue from disposition of purchased goods; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  7. [Subparagraph repealed by Federal Law No. 58-FZ of June 6, 2005.]

  8. revenue from disposition of fixed assets; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  9. revenue from disposition of goods, work, or services of service-production and service-facility units. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  10. the amount of expenses incurred in the reporting or tax period that reduce sales income, including:

  11. expenses for production and disposition of goods, work, or services of the taxpayer's own production, and expenses incurred in disposing of property and property rights, other than the expenses specified in subparagraphs 2–6 of this paragraph. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The total amount of expenses is reduced by the balances of work in progress, finished goods in storage, and goods shipped but not disposed of at the end of the reporting or tax period, determined under Article 319 of this Code;

  1. expenses incurred in disposing of securities not traded on the organized market;

  2. expenses incurred in disposing of securities traded on the organized market; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

  3. expenses incurred in disposing of purchased goods; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

[Subparagraph 4 excluded by Federal Law No. 57-FZ of May 29, 2002.]

  1. expenses connected with disposition of fixed assets;

  2. expenses incurred by service-production and service-facility units in disposing of their goods, work, or services.

  3. profit or loss from disposition, including:

  4. profit from disposition of goods, work, or services of the taxpayer's own production, and profit or loss from disposition of property and property rights, other than the profit or loss specified in subparagraphs 2–5 of this paragraph; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  5. profit or loss from disposition of securities not traded on the organized market;

  6. profit or loss from disposition of securities traded on the organized market; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

  7. profit or loss from disposition of purchased goods; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

[Subparagraph 4 excluded by Federal Law No. 57-FZ of May 29, 2002.]

  1. profit or loss from disposition of fixed assets;

  2. profit or loss from disposition by service-production and service-facility units.

  3. the amount of non-sales income, including:

  4. income from transactions involving derivative financial instruments traded on the organized market;

  5. income from transactions involving derivative financial instruments not traded on the organized market.

[Paragraph 5 as amended by Federal Law No. 242-FZ of July 3, 2016.]

  1. the amount of non-sales expenses, including:

  2. expenses from transactions involving derivative financial instruments traded on the organized market;

  3. expenses from transactions involving derivative financial instruments not traded on the organized market.

[Paragraph 6 as amended by Federal Law No. 242-FZ of July 3, 2016.]

  1. profit or loss from non-sales transactions.

  2. the total tax base for the reporting or tax period.

  3. in determining taxable profit, the amount of loss to be carried forward under the procedure provided for by Article 283 of this Code is excluded from the tax base.

Article 316. Procedure for Tax Accounting of Sales Income

Sales income is determined by type of activity if a different taxation procedure or tax rate applies to that type of activity, or if a procedure for accounting for profit and loss from that activity that differs from the general procedure is provided. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Sales revenue is determined under Article 249 of this Code, taking into account Article 251, on the date income and expenses are recognized under the taxpayer's selected method for recognizing income and expenses for tax purposes.

If the price of goods, work, services, or property rights disposed of is stated in a foreign currency, sales revenue is translated into rubles on the disposition date. If a taxpayer applying the accrual method receives an advance payment or deposit, the portion of sales revenue attributable to that advance payment or deposit is determined at the official exchange rate established by the Central Bank of the Russian Federation on the date the advance payment or deposit is received. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 395-FZ of December 28, 2010.]

[Part repealed by Federal Law No. 81-FZ of April 20, 2014.]

If disposition is made through a commission agent, the taxpayer that is the principal determines sales revenue on the disposition date on the basis of the commission agent's notice of disposition of the principal's property or property rights. The commission agent must notify the principal of the disposition date within three days after the end of the reporting period in which the disposition occurred.

If settlement upon disposition is made on terms providing for commercial credit, sales revenue is also determined on the disposition date and includes interest accrued from shipment until title to the goods passes.

Interest accrued for use of commercial credit from the time title to the goods passes until the obligation is settled in full is included in non-sales income.

For production with a long technological cycle exceeding one tax period, where the contracts do not provide for delivery of work or services in stages, the taxpayer independently allocates income from disposition of the work or services taking into account the principle of uniform income recognition on the basis of accounting data. The taxpayer must approve in its accounting policy for tax purposes the principles and methods used to allocate that income. [Part added by Federal Law No. 191-FZ of December 31, 2002.]

Article 317. Procedure for Tax Accounting of Particular Types of Non-Sales Income

In determining non-sales income in the form of fines, late charges, or other sanctions for breach of contractual obligations, and amounts of compensation for loss or damage, taxpayers applying the accrual method record the amounts due under the terms of the agreement. If the agreement does not establish the amount of sanctions or compensation for loss, the recipient taxpayer has no obligation to accrue non-sales income of that type. If a debt is recovered through judicial proceedings, the taxpayer's obligation to accrue the non-sales income arises on the basis of a court decision that has entered into force. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 318. Procedure for Determining the Amount of Production and Sales Expenses

1. If a taxpayer determines income and expenses under the accrual method, production and sales expenses are determined taking this Article into account.

For purposes of this Chapter, production and sales expenses incurred during a reporting or tax period are divided into:

  1. direct expenses;

  2. indirect expenses.

Direct expenses may include, in particular: [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

material costs determined under Article 254(1)(1) and (4) of this Code; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

labor costs for personnel participating in production of goods, performance of work, or provision of services, together with compulsory pension-insurance, compulsory social-insurance for temporary incapacity and maternity, compulsory medical-insurance, and compulsory social-insurance for occupational accidents and diseases contributions accrued on those labor costs; [As amended by Federal Laws No. 57-FZ of May 29, 2002; No. 58-FZ of June 6, 2005; No. 213-FZ of July 24, 2009; and No. 177-FZ of June 29, 2015.]

accrued depreciation on fixed assets used to produce goods, work, or services. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Indirect expenses comprise all other expenses incurred by the taxpayer during the reporting or tax period, other than non-sales expenses determined under Article 265 of this Code. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The taxpayer independently determines in its accounting policy for tax purposes the list of direct expenses connected with production of goods, performance of work, or provision of services. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

2. The full amount of indirect production and sales expenses incurred in a reporting or tax period is charged to expenses of the current reporting or tax period, taking into account the requirements of this Code. Non-sales expenses are included in current-period expenses under the same procedure. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

Direct expenses are charged to expenses of the current reporting or tax period as the products, work, or services in whose cost they were included under Article 319 of this Code are disposed of. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

Taxpayers providing services may charge the full amount of direct expenses incurred in a reporting or tax period against production and sales income of that period without allocating those expenses to work-in-progress balances. [Paragraph added by Federal Law No. 58-FZ of June 6, 2005.]

3. If this Chapter limits the amount of particular expenses deductible for tax purposes, the base for calculating the maximum amount of those expenses is determined cumulatively from the beginning of the tax period. For taxpayer expenses connected with voluntary insurance or pension provision for employees, the term of the agreement during the tax period, beginning on its effective date, is taken into account in determining the maximum expense amount. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

Article 319. Procedure for Valuing Balances of Work in Progress, Finished Products, and Shipped Goods

1. For purposes of this Chapter, work in progress means partially completed products, work, or services, that is, products, work, or services that have not undergone all processing or manufacturing operations prescribed by the technological process. Work and services that have been completed but not accepted by the customer are included in work in progress. Work in progress also includes outstanding production orders and balances of semi-finished products manufactured by the taxpayer. Materials and semi-finished products in production are treated as work in progress if they have already undergone processing. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The taxpayer values its balance of work in progress at the end of the current month on the basis of primary accounting documents showing movements and balances, in quantitative terms, of raw materials, materials, and finished products by workshop, production facility, and other production unit of the taxpayer, and tax-accounting data on the amount of direct expenses incurred during the current month. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The taxpayer independently determines the procedure for allocating direct expenses between work in progress and products manufactured, work performed, or services provided during the current month, taking into account the correspondence between the expenses incurred and the products manufactured, work performed, or services provided. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 58-FZ of June 6, 2005.]

That procedure for allocating direct expenses, and thus for determining the cost of work in progress, must be established in the taxpayer's accounting policy for tax purposes and applied for at least two tax periods. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 58-FZ of June 6, 2005.]

If direct expenses cannot be attributed to a particular production process for manufacturing the relevant type of product, performing the relevant work, or providing the relevant service, the taxpayer must independently establish in its accounting policy for tax purposes a mechanism for allocating those expenses using economically justified indicators. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

The balance of work in progress at the end of the current month is included in direct expenses of the following month. At the end of a tax period, the balance of work in progress at the end of that tax period is included in direct expenses of the following tax period under the procedure and subject to the conditions prescribed by this Article. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 58-FZ of June 6, 2005.]

2. The taxpayer values its balance of finished products in storage at the end of the current month on the basis of primary accounting documents showing movements and balances of finished products in storage, in quantitative terms, and the amount of direct expenses incurred during the current month, reduced by the amount of direct expenses attributable to the balance of work in progress. The value of the balance of finished products in storage is the difference between: (1) the amount of direct costs attributable to the balance of finished products at the beginning of the current month, increased by the amount of direct costs attributable to products manufactured during the current month, less the amount of direct costs attributable to the balance of work in progress; and (2) the amount of direct costs attributable to products shipped during the current month. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

3. The taxpayer values its balance of products shipped but not disposed of by the end of the current month on the basis of shipping data, in quantitative terms, and the amount of direct expenses incurred during the current month, reduced by the amount of direct expenses attributable to the balances of work in progress and finished products in storage. The value of the balance of products shipped but not disposed of by the end of the current month is the difference between: (1) the amount of direct costs attributable to the balance of finished products shipped but not disposed of at the beginning of the current month, increased by the amount of direct costs attributable to products shipped during the current month, less the amount of direct costs attributable to the balance of finished products in storage; and (2) the amount of direct costs attributable to products disposed of during the current month. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

4. [Repealed by Federal Law No. 57-FZ of May 29, 2002.]

Article 320. Procedure for Determining Expenses from Trading Operations

Taxpayers engaged in wholesale, small-lot wholesale, or retail trade determine sales expenses, referred to in this Article as distribution costs, subject to the following rules.

Distribution costs are determined during the current month in accordance with this Chapter. Distribution costs also include the taxpayer-purchaser's expenses for delivery of goods, warehousing expenses, and other current-month expenses connected with acquiring and selling the goods, unless those expenses are included in the acquisition cost of the goods. The acquisition cost of goods at the price established by the agreement is not included in distribution costs. The taxpayer may, however, determine the acquisition cost of goods by including expenses connected with acquiring those goods. That cost is taken into account upon disposal of the goods in accordance with subparagraph 3 of paragraph 1 of Article 268 of this Code. The taxpayer does not include the acquisition cost of goods shipped but not disposed of by the end of the month in production and sales expenses until the goods are disposed of. The procedure for determining the acquisition cost of goods must be established in the taxpayer's accounting policy for tax purposes and applied for at least two tax periods.

Current-month expenses are divided into direct and indirect expenses. Direct expenses comprise the acquisition cost of goods disposed of during the relevant reporting or tax period and the cost of delivering purchased goods to the warehouse of the taxpayer-purchaser, if those delivery costs are not included in the acquisition price of the goods. All other expenses incurred during the current month, other than non-sales expenses determined under Article 265 of this Code, are recognized as indirect expenses and reduce sales income of the current month. The portion of direct delivery expenses attributable to the balance of goods not disposed of is determined using the average percentage for the current month, taking into account the balance carried forward at the beginning of the month, as follows:

  1. determine the sum of the direct expenses attributable to the balance of goods not disposed of at the beginning of the month and the direct expenses incurred during the current month;

  2. determine the acquisition cost of goods disposed of during the current month and the acquisition cost of the balance of goods not disposed of at the end of the month;

  3. calculate the average percentage as the ratio of the direct expenses determined under item 1 of this paragraph to the cost of goods determined under item 2 of this paragraph; and

  4. determine the amount of direct expenses attributable to the balance of goods not disposed of by multiplying the average percentage by the cost of the balance of goods at the end of the month.

[Article as amended by Federal Law No. 58-FZ of June 6, 2005.]

Article 321. Special Tax-Accounting Rules for Organizations Established under Federal Laws Governing Their Activities

Organizations established under federal laws governing their activities, namely the Central Bank of the Russian Federation, the Deposit Insurance Agency, and the Roscosmos State Space Corporation, must separately account for income and expenses received or incurred in carrying out activities connected with performance of the functions assigned to them by law and income and expenses received or incurred in carrying out other commercial activities. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 84-FZ of July 28, 2004, No. 58-FZ of June 6, 2005, and No. 368-FZ of November 9, 2020.]

In maintaining tax accounting for commercial activities, such organizations apply the general rules of this Chapter governing determination of income and expenses, as well as special rules applicable to particular categories of taxpayers or rules applicable in special circumstances. Such a nonprofit organization applies those rules if it carries out the relevant types of activities in accordance with federal laws. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

If such a nonprofit organization incurs mandatory, non-reimbursable expenses in accordance with the requirements of Russian law, those expenses are recognized as expenses of the organization that reduce its income from commercial activities.

Article 321.1

[Repealed by Federal Law No. 83-FZ of May 8, 2010.]

Article 321.2. Special Tax-Accounting Rules for Members of a Consolidated Group of Taxpayers

1. For purposes of the tax-accounting procedure established by this Code, the responsible member of a consolidated group of taxpayers maintains tax accounting for the consolidated tax base on the basis of information from the tax registers of each member of the group, which are maintained in accordance with Article 313 of this Code.

2. The procedure for maintaining tax accounting for a consolidated group of taxpayers must be established in the accounting policy for tax purposes of the consolidated group of taxpayers.

3. The responsible member of a consolidated group of taxpayers independently calculates the tax base of each member and the consolidated tax base for the reporting or tax period under this Chapter, on the basis of the tax-accounting data of all members of the group and cumulatively from the beginning of the tax period, in accordance with the procedure established by Article 315 of this Code. [As amended by Federal Law No. 401-FZ of November 30, 2016.]

4. Each member of a consolidated group of taxpayers must provide the responsible member of the group with the tax-accounting data needed to calculate the consolidated tax base within the time limits established by the agreement creating the consolidated group of taxpayers.

5. The consolidated tax base of a consolidated group of taxpayers is the arithmetic sum of the tax bases of all members of the group, calculated taking into account the provisions of this Code. [As amended by Federal Law No. 401-FZ of November 30, 2016.]

[Article added by Federal Law No. 321-FZ of November 16, 2011.]

Article 322. Special Rules for Organizing Tax Accounting for Depreciable Property

1. As of the first day of the tax period from the beginning of which an accounting-policy change in the depreciation method applies for tax purposes, organizations determine the residual value of items of depreciable property in their tax accounting.

Where the accounting policy for tax purposes establishes the non-linear depreciation method, the residual value of items of depreciable property, other than items depreciated by the straight-line method under paragraph 3 of Article 259 of this Code, is determined for purposes of calculating the aggregate balance of depreciation groups or subgroups on the basis of the useful life established when each item was placed in service. The value is determined as of the first day of the tax period from the beginning of which the accounting policy for tax purposes establishes use of the non-linear depreciation method.

The amount of depreciation accrued for one month on items of depreciable property is determined as follows:

  1. under the non-linear depreciation method, within depreciation groups or subgroups, by multiplying the aggregate balance of the relevant depreciation group or subgroup as of the first day of the month for which depreciation is calculated by the depreciation rate established by paragraph 5 of Article 259.2 of this Code; or

  2. under the straight-line depreciation method, by multiplying the initial or replacement cost by the depreciation rate established by the taxpayer for the property in accordance with paragraph 2 of Article 259.1 of this Code.

2. No depreciation is accrued on fixed assets that, by decision of the organization's management, have been placed in conservation for more than three months or have been undergoing reconstruction or modernization for more than 12 months by decision of the organization's management. This rule applies beginning on the first day of the month following the month in which the fixed assets were placed in conservation or from which they have been undergoing reconstruction or modernization.

When a fixed asset is removed from conservation or its reconstruction or modernization is completed, depreciation on it accrues from the first day of the month following the month in which it was removed from conservation or its reconstruction or modernization was completed.

[Paragraph as amended by Federal Law No. 325-FZ of September 29, 2019.]

3. When an accounting policy for tax purposes is amended under paragraph 1 of Article 259 of this Code so that a taxpayer using the straight-line depreciation method changes to the non-linear depreciation method, items that are to be depreciated by the non-linear method under the amended accounting policy are included in depreciation groups or subgroups for purposes of determining their aggregate balances at their residual value as of the first day of the tax period from the beginning of which the accounting policy for tax purposes establishes use of the non-linear depreciation method.

For purposes of determining the aggregate balances of the depreciation groups, the items of depreciable property referred to in this paragraph are included in those groups on the basis of the useful life established for each item when it was placed in service.

When the accounting-policy changes referred to in this paragraph are made for tax purposes, the depreciation subgroups prescribed by paragraph 13 of Article 258 of this Code are created within the depreciation groups formed under the procedure established by this paragraph.

4. When an accounting policy for tax purposes is amended under paragraph 1 of Article 259 of this Code so that a taxpayer using the non-linear depreciation method changes to the straight-line depreciation method, the taxpayer determines the residual value of its items of depreciable property under Article 257 of this Code as of the first day of the tax period from the beginning of which the accounting policy for tax purposes establishes use of the straight-line depreciation method.

The depreciation rate for each item of depreciable property is then determined under paragraph 2 of Article 259.1 of this Code on the basis of the item's remaining useful life, determined as of the first day of the tax period from the beginning of which the accounting policy for tax purposes establishes use of the straight-line depreciation method.

[Article as amended by Federal Law No. 158-FZ of July 22, 2008.]

Article 323. Special Tax-Accounting Rules for Transactions Involving Depreciable Property

[Title as amended by Federal Law No. 57-FZ of May 29, 2002.]

The taxpayer determines profit or loss from the sale or other disposal of depreciable property on the basis of analytical accounting for each item as of the date on which the income or expense is recognized. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Income and expenses relating to depreciable property must be accounted for item by item, except for depreciation accrued on items of depreciable property under the nonlinear depreciation method. [As amended by Federal Law No. 158-FZ of July 22, 2008.]

Analytical accounting must contain information on:

As of the transaction date, the taxpayer determines profit or loss from sale of depreciable property in accordance with paragraph 3 of Article 268 of this Code. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

As of the date depreciable property is sold, analytical accounting records the profit or loss from that transaction, which is taken into account in determining the tax base under the following procedure. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Profit received by the taxpayer is included in the tax base in the reporting period in which the property was sold. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

A loss incurred by the taxpayer is recorded in analytical accounting as another expense of the taxpayer under the procedure established by Article 268 of this Code. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Analytical accounting must contain the names of the items to which such expenses relate, the number of months over which the expenses may be included in other production and sales expenses, and the amount attributable to each month. The period is determined in months as the difference between the useful life of the property, expressed in months, and the number of months for which the property was operated before its sale, including the month in which it was sold. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 324. Procedure for Tax Accounting for Fixed-Asset Repair Expenses

1. In analytical accounting, the taxpayer determines the amount of fixed-asset repair expenses by grouping all expenses incurred, including the cost of spare parts and consumable materials used in the repairs, labor expenses for employees carrying out the repairs, other expenses connected with performing the repairs using the taxpayer's own resources, and the cost of work performed by third parties.

2. A taxpayer establishing a reserve for future repair expenses calculates contributions to that reserve on the basis of the aggregate value of fixed assets, calculated under the procedure established by this paragraph, and the contribution rates independently approved by the taxpayer in its accounting policy for tax purposes.

The aggregate value of fixed assets is the sum of the initial values of all depreciable fixed assets placed in service as of the beginning of the tax period in which the reserve for future fixed-asset repair expenses is established. For purposes of calculating the aggregate value of depreciable fixed assets placed in service before this Chapter entered into force, the replacement cost determined in accordance with paragraph 1 of Article 257 of this Code is used.

In setting contribution rates for the reserve for future fixed-asset repair expenses, the taxpayer must determine the maximum amount of contributions to that reserve on the basis of the frequency with which the fixed-asset item is repaired, the frequency with which components of the fixed assets, including units, parts, and structures, are replaced, and the estimated cost of the repair. The maximum reserve for those future repair expenses may not exceed the average actual repair expenses incurred during the preceding three years. If the taxpayer accumulates funds for particularly complex and expensive capital repairs of fixed assets over more than one tax period, the maximum amount of contributions to the reserve may be increased by the amount of contributions allocated to finance those repairs for the relevant tax period in accordance with the schedule for carrying out such repairs, provided that those repairs were not carried out during the preceding three tax periods. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

During the tax period, contributions to the reserve for future fixed-asset repair expenses are charged to expenses in equal portions on the last day of the relevant reporting or tax period. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

If a taxpayer establishes a reserve for future fixed-asset repair expenses, the amount of repair costs actually incurred is charged against that reserve.

If the actual fixed-asset repair costs incurred during a reporting or tax period exceed the reserve established for future fixed-asset repair expenses, the remaining costs are included for tax purposes in other expenses as of the end of the tax period.

If, at the end of a tax period, the remaining reserve for future fixed-asset repair expenses exceeds the actual fixed-asset repair costs incurred during the current tax period, the excess is included for tax purposes in the taxpayer's income on the last day of the current tax period.

If, in accordance with its accounting policy for tax purposes and a fixed-asset capital-repair schedule, the taxpayer accumulates funds to finance those repairs over more than one tax period, the remaining funds are not included in income for tax purposes at the end of the current tax period.

3. If a taxpayer carries on activities for which separate corporate-profit-tax bases are calculated under Article 274 of this Code, analytical accounting of fixed-asset repair expenses for tax purposes must be maintained by type of production and type of activity.

[Article as amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 324.1. Procedure for Accounting for Expenses Incurred in Establishing a Reserve for Future Vacation-Pay Expenses and a Reserve for Annual Long-Service Awards

1. A taxpayer that elects to account evenly for future employee vacation-pay expenses for tax purposes must state in its accounting policy for tax purposes the reserving method it has adopted and must determine the maximum amount of contributions and the monthly percentage of contributions to the reserve.

For these purposes, the taxpayer must prepare a special calculation or estimate showing the calculation of monthly contributions to the reserve on the basis of the projected annual vacation-pay expenses. Those projected expenses include compulsory pension-insurance contributions, compulsory social-insurance contributions for temporary disability and maternity, compulsory medical-insurance contributions, and compulsory social-insurance contributions for occupational accidents and diseases charged on those expenses. The percentage of contributions to the reserve is the ratio of projected annual vacation-pay expenses to projected annual labor expenses. [As amended by Federal Law No. 213-FZ of July 24, 2009.]

2. Expenses incurred in establishing the reserve for future vacation-pay expenses are charged to the labor-expense accounts for the relevant categories of employees.

3. At the end of the tax period, the taxpayer must inventory the reserve.

Amounts of the reserve unused as of the last day of the current tax period must be included in the tax base for that period. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

If the amount of the reserve actually accrued, as confirmed by an inventory on the last day of the tax period, is insufficient, the taxpayer must, as of December 31 of the year in which the reserve was accrued, include in expenses the actual vacation-pay expenses and the corresponding compulsory pension-insurance, compulsory social-insurance for temporary disability and maternity, compulsory medical-insurance, and compulsory social-insurance for occupational accidents and diseases contributions for which no reserve was previously established. [As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 213-FZ of July 24, 2009.]

4. The reserve for future employee vacation-pay expenses must be adjusted on the basis of the number of unused vacation days, the employees' average daily labor expense, taking into account the prescribed method for calculating average earnings, and the compulsory pension-insurance, compulsory social-insurance for temporary disability and maternity, compulsory medical-insurance, and compulsory social-insurance for occupational accidents and diseases contributions. [As amended by Federal Law No. 213-FZ of July 24, 2009.]

If, following the inventory of the reserve for future vacation-pay expenses, the calculated portion of the reserve relating to unused vacation, determined on the basis of average daily labor expense and the number of unused vacation days at year-end, exceeds the actual unused balance of the reserve at year-end, the excess is included in labor expenses. If that calculated portion of the reserve is less than the actual unused balance of the reserve at year-end, the negative difference is included in non-sales income. [Paragraph added by Federal Law No. 216-FZ of July 24, 2007.]

5. If, when revising its accounting policy for the following tax period, the taxpayer considers it inappropriate to establish a reserve for future vacation-pay expenses, the remaining reserve identified by the inventory as of December 31 of the year in which it accrued is included for tax purposes in non-sales income of the current tax period.

6. The taxpayer makes contributions to a reserve for future expenses for annual long-service awards and year-end performance awards under an analogous procedure, taking into account the special rules in paragraph 7 of this Article. [As amended by Federal Law No. 374-FZ of November 23, 2020.]

7. The reserve for future expenses for annual long-service awards and year-end performance awards must be inventoried before the tax return for the reporting or tax period is filed. If the long-service and year-end performance awards actually accrued before the inventory date exceed the reserve established as of the last day of the reporting or tax period, the excess is included in expenses of that reporting or tax period. If those awards actually accrued before the inventory date are less than the reserve established as of the last day of the reporting or tax period, the difference is included in non-sales income of that reporting or tax period.

In determining the amount of long-service and year-end performance awards actually accrued, expenses charged against the reserve established in the preceding tax period are disregarded.

[Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

[Article added by Federal Law No. 57-FZ of May 29, 2002.]

Article 325. Procedure for Tax Accounting for Natural-Resource Development Expenses

1. Taxpayers that decide to acquire subsoil-use licenses must record expenses incurred to acquire those licenses separately in their analytical tax-accounting registers. Expenses connected with acquiring each particular license must be accounted for separately.

Expenses incurred to acquire a license include, in particular:

If the taxpayer enters into a license agreement for the right to use subsoil, or obtains a license, the expenses incurred to acquire the license form the cost of the license agreement or license. The taxpayer accounts for that cost either as an intangible asset depreciated under Articles 256-259.2 of this Code or, at its election, as other production and sales expenses over two years. If the taxpayer obtains the right to use a subsoil area containing a new offshore hydrocarbon field, or within whose boundaries prospecting, appraisal, exploration, and/or development of such a field is contemplated, the depreciation or expenses are taken into account in calculating the tax base for activities connected with extracting hydrocarbons at the new offshore hydrocarbon field under the procedure prescribed by paragraph 7 of Article 261 of this Code. The taxpayer's selected accounting treatment must be stated in its accounting policy for tax purposes. [As amended by Federal Laws No. 158-FZ of July 22, 2008, No. 229-FZ of July 27, 2010, and No. 268-FZ of September 30, 2013.]

If, following a tender or auction, the taxpayer does not enter into a license agreement for subsoil use, or does not obtain a license, the expenses incurred to acquire the license are included in other expenses in equal portions over two years beginning on the first day of the month following the month of the tender or auction. If, after incurring preliminary expenses to acquire a license, the taxpayer decides not to participate in the tender or auction or determines that acquiring the license would be impracticable, those expenses are likewise included in other expenses in equal portions over two years beginning on the first day of the month following the month in which the decision was made. The decision must be documented by an appropriate order or directive of the head of the taxpayer. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

Expenses incurred to acquire subsoil-use licenses issued to the taxpayer without a tender are accounted for under the same procedure.

2. Natural-resource development expenses prescribed by paragraph 1 of Article 261 of this Code must be recorded separately in analytical tax-accounting registers for each subsoil area or field, or each land or water area, identified in the taxpayer's license agreement or subsoil-use license.

Depending on their particular type, expenses must be grouped as:

General expenses include, in particular, expenses for prospecting for and appraising mineral deposits, including reserve audits; mineral exploration and/or hydrogeological surveys conducted in a subsoil area under duly issued licenses or permits; and acquisition of necessary geological and other information from third parties. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

Expenses relating to particular parts of an area under development include, on the basis of primary accounting documents, in particular:

The amount of general expenses is allocated to each part of the area or field under development in the proportion represented by the expenses relating to that particular part of the area out of the total expenses incurred in developing the area or field.

Expenses relating to a specific facility created during development of the area include expenses directly connected with constructing facilities that may subsequently, by decision of the taxpayer, be recognized as fixed assets in permanent operation.

3. When geological prospecting and/or geological exploration for minerals is performed, or when lateral boreholes are drilled from producing wells, the taxpayer determines the amount of expenses incurred on the basis of certificates of completed work under contractor agreements and the amounts of costs actually incurred by the taxpayer that are classified as natural-resource development expenses under Article 261 of this Code. [As amended by Federal Law No. 213-FZ of July 23, 2013.]

The taxpayer must organize tax accounting for those expenses by each agreement and each facility connected with natural-resource development.

Analytical tax-accounting registers must contain information on completion of work under each agreement relating to that work for each particular subsoil area.

Expenses incurred under a contractor agreement are included in other expenses from the first day of the month in which the relevant certificate of completed work or stage of work under the agreement is signed, unless paragraph 7 of Article 261 of this Code provides otherwise. The expenses incurred are included in other expenses in equal portions over the periods prescribed by Article 261 of this Code. [As amended by Federal Law No. 268-FZ of September 30, 2013.]

Current expenses for maintaining facilities connected with natural-resource development, including labor expenses, expenses connected with maintaining and operating temporary structures, and other similar expenses, as well as expenses for further exploration of a field or parts of it within the organization's mining or land allotment, are included in full in expenses of the reporting or tax period in which they are incurred, unless paragraph 7 of Article 261 of this Code provides otherwise. Further-exploration expenses are expenses connected with further exploration of fields that have been placed in service and are under commercial development. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 268-FZ of September 30, 2013.]

This accounting procedure applies to expenses for all geological prospecting and exploration work, including expenses for work recognized as unsuccessful or unpromising, or whose continuation is recognized as impracticable, unless paragraph 7 of Article 261 of this Code provides otherwise. [As amended by Federal Law No. 268-FZ of September 30, 2013.]

If the taxpayer recognizes an area under development, or part of such an area, as unpromising, or recognizes its continued development as impracticable, expenses incurred by the taxpayer in developing the area are included in other expenses under the general procedure prescribed by Article 261 of this Code, unless paragraph 7 of Article 261 provides otherwise. [As amended by Federal Law No. 268-FZ of September 30, 2013.]

4. If expenses incurred by the taxpayer as natural-resource development expenses are directly connected with constructing facilities, including wells, that may subsequently, by decision of the taxpayer, become fixed assets in permanent operation, the expenses must be recorded in analytical tax-accounting registers for each fixed-asset item created. Those fixed assets are depreciated under the procedure established by this Chapter.

Expenses for constructing temporary facilities, including temporary access routes and roads; sites and structures for storing fertile topsoil, extracted rock, and waste; temporary accommodation for participants in geological exploration; and other similar facilities, are included in other expenses from the first day of the month following the month in which their construction was completed under certificates of completed work, unless paragraph 7 of Article 261 of this Code provides otherwise. [As amended by Federal Law No. 268-FZ of September 30, 2013.]

5. If a well proves to be, or is recognized as, unproductive, expenses incurred by the taxpayer in abandoning that well are also included in the expenses accounted for in tax accounting for the facility under the procedure established by Article 261 of this Code. The total expenses recorded in tax accounting for that facility are included in other expenses under the procedure prescribed by this Article.

6. If, under Russian law, the right to use one or more subsoil areas passes or is transferred to a third party, the natural-resource development expenses actually incurred by the taxpayer that formerly held the license are accounted for by that taxpayer under the procedure established by this Article.

If the right to use one or more subsoil areas passes or is transferred in connection with an organization's reorganization, the expenses are accounted for in accordance with paragraph 2.1 of Article 252 of this Code.

[Paragraph added by Federal Law No. 229-FZ of July 27, 2010.]

7. Expenses for natural-resource development work prescribed by paragraph 10 of Article 261 of this Code must be recorded separately in analytical tax-accounting registers for each loan agreement financing a foreign geological-exploration project. [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

Article 325.1. Procedure for Tax Accounting for Expenses Connected with Safe Working Conditions and Occupational Safety in Coal Extraction

1. If a mineral extraction tax deduction is applied under Article 343.1 of this Code, the taxpayer must account separately for expenses connected with safe working conditions and occupational safety in coal extraction in the relevant subsoil area and other expenses connected with developing that area.

2. Expenses connected with safe working conditions and occupational safety in coal extraction that are incurred by the taxpayer must be accounted for separately for each subsoil area in the reporting or tax period in which they are incurred.

3. If expenses referred to in paragraph 2 of this Article relate to several subsoil areas and cannot be separated, they must, for purposes of the tax deduction established by Article 343.1 of this Code, be accounted for separately for each subsoil area in a proportion determined by the taxpayer in accordance with its accounting policy for tax purposes.

4. The Government of the Russian Federation determines the list of expense types connected with safe working conditions and occupational safety in coal extraction that may be deducted from mineral extraction tax, taking into account paragraph 5 of Article 343.1 of this Code.

5. An amount of expenses not taken into account in calculating the tax deduction under the procedure established by paragraph 4 of Article 343.1 of this Code during 36 mineral extraction tax periods is recognized as an expense of the taxpayer in calculating the corporate-profit-tax base under Chapter 25 of this Code as follows:

  1. expenses specified in subparagraph 1 of paragraph 5 of Article 343.1 of this Code are taken into account in equal portions over one year beginning on the day following the end of their recognition under Article 343.1 of this Code; and

  2. expenses specified in subparagraphs 2 and 3 of paragraph 5 of Article 343.1 of this Code are taken into account under Articles 256-259.3 of this Code. The residual value of depreciable property is the difference between the initial value determined under Article 257 of this Code and the amounts taken into account in applying the mineral extraction tax deduction under Article 343.1 of this Code.

[Article added by Federal Law No. 425-FZ of December 28, 2010.]

Article 326. Procedure for Tax Accounting for Derivatives Transactions under the Accrual Method

A taxpayer determines the tax base for transactions in derivative financial instruments on the basis of tax-accounting register data. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Tax-accounting register data must show how the amount of income or expenses from derivatives transactions taken into account for tax purposes is determined.

Taxpayers must maintain analytical accounting of claims and obligations under derivative financial instruments by each type of derivative financial instrument. Claims and obligations must be accounted for separately for transactions in traded derivative financial instruments, transactions in non-traded derivative financial instruments, and transactions entered into for hedging purposes. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Tax-accounting register data must state, in monetary terms, the amounts of the taxpayer's claims against and obligations to counterparties under the agreements entered into, separately for:

Claims and obligations under both traded and non-traded derivative financial instruments are not subject to current revaluation because of a change in market price, market quotation, exchange rate, interest-rate value, stock index, or another indicator of the underlying asset, subject to this Article. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Taxpayers include in the tax base a change in the current value of traded derivative financial instruments in the amount calculated by the exchange or clearing organization. This requirement does not apply to a derivative financial instrument under which one party's performance obligation arises if the other party makes a demand, including where the demand depends on circumstances that are not known in advance to occur or not to occur. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Claims and obligations under transactions classified as deferred-delivery transactions in the subject matter are likewise not subject to current revaluation because of a change in market price, market quotation, exchange rate, interest-rate value, stock index, or another indicator of the underlying asset, subject to this Article.

As of the date a transaction is entered into, the taxpayer records in analytical accounting the amount of claims against and obligations to counterparties that have arisen, based on the transaction terms and the claims and obligations relating to the underlying asset, including goods, money, precious metals, securities, and interest rates.

The taxpayer determines the tax base as of the date the derivatives transaction is performed, subject to this Chapter.

When traded securities constituting the underlying asset of a derivative financial instrument are delivered, the financial result from transactions in that underlying asset is determined on the basis of its actual delivery price under the terms governing performance of the derivative financial instrument. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

If the terms of a derivative financial instrument or a derivatives transaction classified as a deferred-delivery transaction in the subject matter provide for interim settlements, other than advances, including upon a change in the valuation of claims or obligations resulting from a change in market price, market quotation, exchange rate, interest-rate value, stock index, or another indicator of the underlying asset, the taxpayer determines income or expenses on each settlement date in accordance with the transaction terms. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Under the parties' agreement, a premium under an option contract, whether the contract is classified as a derivative financial instrument or a deferred-performance transaction, is recognized in full in the relevant income or expenses on the date the option premium is settled under the agreement terms. For taxpayers using the accrual method, this rule applies regardless of whether the option contract is performed and regardless of the type of underlying asset. [As amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 242-FZ of July 3, 2016.]

When the performance date of a derivative financial instrument occurs, the taxpayer values the claims and obligations as of that date in accordance with the terms on which the instrument was entered into and determines the amount of income or expenses to be included in the tax base. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

The taxpayer must segregate for separate tax accounting transactions in derivative financial instruments entered into to compensate for possible losses resulting from an adverse change in the price or another indicator of the underlying asset, which is the hedged item. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

The taxpayer must prepare a separate hedging memorandum for each hedging transaction. The memorandum must contain:

At the taxpayer's discretion, the memorandum may contain other information confirming that the transaction was entered into for hedging purposes.

If the hedged item comprises claims or obligations arising from a set of transactions, or if the hedged item is property of the taxpayer, the taxpayer independently determines the start and end dates of the hedging transaction on the basis of forecast indicators for the hedged item.

Subject to this Article and Articles 301-305 of this Code, income or expenses connected with derivative financial instruments entered into to compensate for adverse consequences that may arise for taxpayers from changes in the price, exchange rate, interest-rate value, stock index, or another indicator of the hedged item are taken into account at the end of the reporting or tax period and on the performance date of the transaction or transactions, regardless of the date on which income or expenses connected with the hedged item arise. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

At the end of a hedging transaction, income or expenses connected with the derivative financial instruments are determined taking into account income or expenses included in the tax base in preceding tax periods. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

If the hedged item comprises claims or obligations under a particular transaction and that transaction is terminated early or ends on another ground, income or expenses connected with the derivative financial instruments are determined at the end of the reporting or tax period in which the transaction involving the hedged item was terminated early or ended on another ground, or on the performance date of the derivative transaction or transactions if that date occurs before the period's reporting date. The income or expenses are included in the tax base in whose calculation the income or expenses connected with the hedged item are taken into account. Income or expenses connected with the derivative financial instruments that arise after the reporting date of the period in which the particular transaction was terminated early are taken into account in determining the tax base for derivative financial instruments, taking into account income or expenses previously included in the tax base for transactions connected with the hedged item. [As amended by Federal Laws No. 420-FZ of December 28, 2013, and No. 242-FZ of July 3, 2016.]

Income or expenses connected with early termination, or termination on another ground, of derivative financial instruments used for a hedging transaction are taken into account under the same procedure and in the same tax base as income or expenses from derivative financial instruments used for hedging purposes. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Within a single hedging instrument, the volume of the underlying asset of a traded derivative financial instrument entered into for hedging purposes may exceed the volume of the hedged item if the excess results from the exchange's standardization of the volume of the derivative financial instrument's underlying asset. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

If, at the end of the reporting or tax period or on the transaction performance date, expenses from derivative financial instruments entered into for hedging purposes and expenses incurred in connection with the corresponding hedging transactions exceed income from those derivative financial instruments, the hedging transaction is not thereby reclassified as an ordinary transaction in derivative financial instruments. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

For purposes of determining income or expenses included in the tax base, a taxpayer may provide in its accounting policy for tax purposes for current revaluation of derivative financial instruments used for hedging, based on a change in market price, market quotation, exchange rate, interest-rate value, stock index, or another indicator characterizing the underlying asset, provided that the hedged item is subject to revaluation under this Code. Income or expenses resulting from that revaluation are determined at the end of the reporting or tax period on the basis of changes in the indicators specified in the accounting policy for tax purposes relative to the corresponding indicators fixed by the derivative financial instrument. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

The taxpayer values claims and obligations on the performance date of the derivative financial instrument in accordance with its terms and determines the amount of income or expenses taking into account amounts previously included in income or expenses for tax purposes. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

For derivative financial instruments providing for the purchase and sale of foreign currency, precious metals, or securities denominated in foreign currency, the taxpayer determines income or expenses on the transaction performance date taking into account exchange differences. Those differences are determined as the difference between the contractual foreign-exchange rate at which the transaction is performed and the official exchange rate of the foreign currency against the Russian ruble established by the Central Bank of the Russian Federation, or the official prices of precious metals, on that date. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

[Article as amended by Federal Law No. 281-FZ of November 25, 2009.]

Article 327. Procedure for Organizing Tax Accounting for Derivatives Transactions under the Cash Method

Taxpayers using the cash method to determine income and expenses must organize tax accounting in accordance with the principles set out in this Chapter. Taxpayers using the cash method determine income and expenses from transactions in derivative financial instruments as of the date funds are actually received or transferred. [As amended by Federal Law No. 242-FZ of July 3, 2016.]

Article 328. Procedure for Tax Accounting for Interest Income and Expenses under Loan, Credit, Bank-Account, and Bank-Deposit Agreements, and Interest on Securities and Other Debt Obligations

1. On the basis of analytical accounting for non-sales income and expenses, the taxpayer must maintain a breakdown of interest income and expenses on securities; under loan, credit, bank-account, and bank-deposit agreements; and/or under debt obligations documented in another form.

In analytical accounting, the taxpayer must separately record, for each type of debt obligation and taking into account Article 269 of this Code, the amount of interest income or expenses due under the relevant agreements, under the issue terms for securities, and under the issue or transfer or sale terms for bills of exchange. [As amended by Federal Law No. 110-FZ of July 24, 2002.]

The amount of interest income or expenses on debt obligations is recorded in analytical accounting on the basis of the yield established for each type of debt obligation and the period for which the obligation is outstanding during the reporting period, as of the income or expense recognition date determined under Articles 271-273 of this Code.

2. Interest paid by a bank under a bank-account agreement is included by the taxpayer in the tax base on the basis of a statement showing movements of funds in the taxpayer's bank account, unless this Chapter provides otherwise. If the bank-account service agreement does not provide for settlement of the bank's service fees upon each cash-management transaction, the income-receipt date for a taxpayer using the accrual method to recognize, account for, and determine income and expenses is the last day of the reporting month. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

3. Interest under credit, loan, and other similar agreements and other debt obligations, including securities, is taken into account as of the income or expense recognition date under this Chapter.

4. Interest received, or receivable, by a taxpayer for making funds available for use is taken into account in income or expenses included in the tax base on the basis of a statement showing movements of funds in the taxpayer's bank account, unless this Article provides otherwise.

A taxpayer using the accrual method determines for each type of debt obligation the amount of interest income or expenses received or paid, or receivable or payable, during the reporting period on the basis of the yield established by the agreement and the period for which the obligation is outstanding during that reporting period, subject to this paragraph.

A taxpayer using the accrual method recognizes interest income or expenses on a debt obligation monthly, regardless of the contractual payment date, if the agreement remains in effect for more than one reporting or tax period. On the basis of certificates prepared by the responsible person assigned to account for income and expenses on debt obligations, the taxpayer must record as income or expenses the amount of interest determined under paragraph 6 of Article 271 or paragraph 8 of Article 272 of this Code, as applicable. The first sentence of this subparagraph does not apply to interest income or expenses on debt obligations in the cases specified in subparagraph 14 of paragraph 4 of Article 271 and subparagraph 12 of paragraph 7 of Article 272 of this Code. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph as amended by Federal Law No. 420-FZ of December 28, 2013.]

5. Interest income on government and municipal securities is determined in accordance with Articles 271 and 273 of this Code and may be recognized on the date the securities are sold, on the basis of the sale and purchase agreement; on the interest-payment date, on the basis of a bank statement; or at the end of each month under this Chapter. Interest must be recorded in tax accounting on the basis of a certificate prepared by the responsible person who calculates profit from securities transactions. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

If the taxpayer determines income and expenses under the cash method, interest is recognized as received on the date funds are received. A bank statement showing movements of funds in the bank accounts is the basis for including those amounts in interest income.

If the taxpayer uses the accrual method to determine income and expenses, interest received or receivable on government and municipal securities is recognized as income on the date the security is sold, on the date the interest is paid or the coupon is redeemed under the issue terms, or at the end of each month under this Chapter. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

If the sale price of government or municipal securities includes accrued coupon income, the taxpayer independently determines interest income on the date the securities are sold, on the basis of the sale and purchase agreement and taking into account paragraphs 6 and 7 of this Article. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

6. In transactions in government and municipal securities whose transaction price on sale includes accrued coupon income, a taxpayer using the cash method to determine income and expenses calculates interest income as the difference between the accrued coupon income received from the purchaser and the accrued coupon income paid to the seller. If the issuer paid interest between the date the security was acquired and the date it was sold under the issue terms, the income-receipt date is the date interest is paid upon coupon redemption. The income is the difference between the interest paid upon coupon redemption and the accrued coupon income paid to the seller. When a security is sold after the issuer has paid interest income during the period the taxpayer held it and that income was included in income under this subparagraph, the amount received from the purchaser of the security is recognized as interest income. [As amended by Federal Law No. 58-FZ of June 6, 2005.]

7. A taxpayer using the accrual method to determine income and expenses and carrying out transactions in government and municipal securities whose transaction price on sale includes accrued interest or coupon income determines interest income subject to the following rules. If a security has not been sold before the end of the reporting or tax period, the taxpayer must determine, as of the last day of that period, the amount of interest income accrued for that period. [As amended by Federal Laws No. 58-FZ of June 6, 2005, and No. 137-FZ of July 27, 2006.]

If the issuer made no interest payment or coupon redemption after the end of the preceding tax period, interest income of the reporting or tax period is the difference between the accrued interest or coupon income calculated at the end of that period under the issue terms and the accrued interest or coupon income calculated at the end of the preceding tax period.

If the issuer made interest payments or coupon redemptions in the current reporting or tax period, interest income, in addition to the interest income calculated and taken into account upon those payments or redemptions under the fourth subparagraph of this paragraph, equals the accrued interest or coupon income calculated at the end of that reporting or tax period.

Upon the first interest payment or coupon redemption in a reporting or tax period, interest income is the difference between the interest paid or coupon redeemed and the accrued interest or coupon income calculated at the end of the preceding tax period. Upon subsequent interest payments or coupon redemptions during that reporting or tax period, interest income equals the interest paid or coupon redeemed.

If the security was acquired during the current tax period, interest income is calculated under the first through fourth subparagraphs of this paragraph, except that the accrued interest or coupon income paid by the taxpayer to the seller replaces the accrued interest or coupon income calculated at the end of the preceding tax period.

When the security is sold, interest income is calculated under the first through fourth subparagraphs of this paragraph, except that the accrued interest or coupon income calculated as of the sale date replaces the accrued interest or coupon income calculated at the end of the reporting or tax period. [As amended by Federal Law No. 478-FZ of December 29, 2014.]

[Article as amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 329. Procedure for Tax Accounting upon Sale of Securities

Income from securities transactions is the proceeds from sale of the securities under the terms of the sale agreement. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Income and expenses from securities transactions are recognized under Article 271 or Article 273 of this Code, depending on the taxpayer's income and expense recognition method. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Upon sale of securities, expenses comprise the acquisition price of the securities sold, calculated using the taxpayer's adopted securities-accounting method, whether FIFO or unit cost. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 420-FZ of December 28, 2013.]

If the sale price of government or municipal securities traded on an organized securities market includes accrued coupon income, income and expenses on those securities are calculated without the accrued coupon income.

Profit or loss from sale of securities must be accounted for separately in tax accounting for securities traded on an organized securities market and securities not traded on such a market. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Interest income on government and municipal securities for which part of the accrued interest income is excluded from the transaction price is determined on the sale date on the basis of the sale and purchase agreement, taking into account Article 328 of this Code, and must be recorded in tax accounting on the basis of a certificate prepared by the responsible person who calculates profit or income from securities transactions. [Part added by Federal Law No. 57-FZ of May 29, 2002.]

[Part added by Federal Law No. 420-FZ of December 28, 2013; repealed by Federal Law No. 389-FZ of July 31, 2023.]

Banks and professional securities market participants may maintain tax accounting for receipts and disposals of securities by securities portfolio, formed according to acquisition term and purpose, in accordance with requirements of the Central Bank of the Russian Federation and/or the Ministry of Finance of the Russian Federation, and may apply one of the methods specified in Article 280 of this Code to each securities portfolio. The taxpayer's accounting policy for tax purposes must establish the accounting procedure. [Part added by Federal Law No. 420-FZ of December 28, 2013.]

Article 330. Special Tax-Accounting Rules for Income and Expenses of Insurance Organizations

Taxpayer insurance organizations must maintain tax accounting of income and expenses received or incurred under insurance, coinsurance, and reinsurance contracts by each contract entered into and each type of insurance.

The taxpayer's income in the full amount of an insurance premium receivable is recognized on the date the taxpayer's liability to the policyholder arises under the terms of the insurance, coinsurance, or reinsurance contract, regardless of the premium-payment procedure specified in the contract, except for life-insurance and pension-insurance contracts. Under life-insurance and pension-insurance contracts, income in the amount of a portion of the insurance premium is recognized when the taxpayer becomes entitled to receive the next premium under the contract terms. [As amended by Federal Law No. 216-FZ of July 24, 2007.]

The taxpayer establishes insurance reserves under the procedure and subject to the conditions prescribed by Russian law. Taxpayers must record changes in insurance-reserve amounts by type of insurance.

Insurance payments payable under a contract are included in expenses on the date the taxpayer's obligation arises to pay insurance compensation to the policyholder or insured persons, or to the beneficiary in liability insurance, following an insured event that has actually occurred. The compensation must be stated as an absolute monetary amount calculated in accordance with Russian law and the insurance rules. Income or expenses in the amount reimbursed as a share of insurance payments is recognized on the date the reinsurer's obligation arises to make payment to the ceding insurer following an insured event that has actually occurred, in the absolute monetary amount prescribed by the reinsurance contract.

Reimbursements due to the taxpayer as a result of successful recourse claims or acknowledged by the persons at fault are recognized as income:

The share of those amounts that the ceding insurer must reimburse to the reinsurers is included in income or expenses of the ceding insurer and reinsurer, respectively, at the time established for those taxpayers under this Article.

The taxpayer accounts for insurance premiums under coinsurance contracts to the extent of the taxpayer's share under those contracts.

Income of a taxpayer carrying on compulsory medical insurance in the form of funds received from territorial compulsory medical-insurance funds is recognized on the funds-transfer date specified in the financing agreement, in the amount determined under the financing procedure in that agreement. [Part added by Federal Law No. 204-FZ of December 29, 2004.]

Insurance payments under compulsory motor third-party liability insurance made on behalf of the taxpayer insurance organization by another insurer that is a party to a direct-compensation-for-losses agreement under Russian compulsory motor-liability-insurance law are included in expenses on the date the insurer that made the direct compensation submits a demand for payment of the harm it compensated to the injured party. [Part added by Federal Law No. 282-FZ of December 25, 2008.]

Income specified in subparagraphs 11.1 and 11.2 of paragraph 2 of Article 293 of this Code and expenses specified in subparagraphs 9.1 and 9.2 of paragraph 2 of Article 294 of this Code are recognized if obligations between insurers under a direct-compensation-for-losses agreement are performed on the basis of the number of claims satisfied during the reporting period and average insurance-payment amounts. The income and expenses are determined at the end of each reporting period by comparing the aggregate accumulated positive and negative differences arising from settlements with each individual insurer. Only direct-compensation-for-losses transactions whose settlements have been completed by the end of the reporting or tax period are taken into account:

[Part added by Federal Law No. 300-FZ of November 15, 2010.]

Direct-compensation-for-losses transactions whose settlements have not been completed are accounted for in the following reporting or tax period. [Part added by Federal Law No. 300-FZ of November 15, 2010.]

The special rules in parts one through seven of this Article apply to tax accounting for income and expenses of an organization insuring export credits and investments against commercial and/or political risks under Federal Law No. 164-FZ of December 8, 2003, On the Fundamentals of State Regulation of Foreign Trade Activity. [Part added by Federal Law No. 131-FZ of June 7, 2013; as amended by Federal Law No. 63-FZ of April 15, 2019.]

[Article as amended by Federal Law No. 57-FZ of May 29, 2002.]

Article 331. Special Tax-Accounting Rules for Income and Expenses of Banks

Taxpayer banks must maintain tax accounting for income and expenses received or incurred in carrying on banking activities by recording operations and transactions in analytical accounting under the income and expense recognition procedure established by this Chapter.

Analytical accounting for interest income and expenses on debt obligations must be maintained under the procedure prescribed by Article 328 of this Code.

Income and expenses from business and other transactions relating to future reporting periods for which advance payments were made during the current reporting period are accounted for in the amount attributable to expenses when the reporting period to which they relate occurs. Analytical accounting for income and expenses from business transactions must be maintained by each agreement, showing the date and amount of the advance received or paid and the period over which that amount is attributed to income and expenses.

Commission fees paid by the taxpayer for correspondent-banking services, expenses for cash-management services, opening accounts with other banks, and other similar transactions are charged to expenses on the transaction date if the agreement provides for settlement of each particular transaction, or on the last day of the reporting or tax period. The taxpayer accounts under an analogous procedure for income connected with cash-management services for customers, correspondent-banking relations, and other similar transactions. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 137-FZ of July 27, 2006.]

[Part repealed by Federal Law No. 328-FZ of November 28, 2015.]

[Part repealed by Federal Law No. 395-FZ of December 28, 2010.]

For transactions involving the purchase and sale of precious stones, the taxpayer must record in tax accounting the quantitative and value characteristics, namely weight and price, of precious stones acquired and sold. Revaluation of the acquisition cost of precious stones to price-list prices is not recognized as income or expenses of the taxpayer. Upon disposal of precious stones sold, income or loss is the difference between the sale price and carrying value. Carrying value means the acquisition price of the precious stones.

Analytical accounting must be maintained for each precious-stone sale and purchase agreement. It must show the dates of purchase and sale transactions, purchase price, sale price, and quantitative and qualitative characteristics of the precious stones.

Article 331.1

[Article added by Federal Law No. 239-FZ of July 18, 2011; repealed by Federal Law No. 374-FZ of November 23, 2020.]

Article 332. Special Tax-Accounting Rules for Income and Expenses in Performing a Trust-Management Agreement

A taxpayer organization that is the trust manager of property under a trust-management agreement must maintain separate analytical accounting for income and expenses connected with performance of each trust-management agreement and for income received as trust-management remuneration under each agreement. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Analytical accounting must provide information identifying the settlor of trust management and the beneficiary; the effective and termination dates of the trust-management agreement; the value and composition of the property received into trust management; and the procedure and time limits for trust-management settlements. Income and expenses from transactions in property received into trust management are recorded under the income and expense determination rules established by this Chapter. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Income of the settlor and trust manager under a trust-management agreement is determined in each reporting or tax period regardless of whether the agreement provides for settlements during its term. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The trust manager's remuneration is recognized as an expense under the trust-management agreement and reduces income received from transactions in the property transferred into trust management. If the trust-management agreement designates a third party as beneficiary, expenses or losses, other than the remuneration, incurred in performing the trust-management agreement do not reduce income received by the settlor under other heads. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

When depreciable property is returned to the settlor, it must be included in the same depreciation group and depreciated at the same rates and under the same procedure as before the trust-management agreement began. Depreciation accrued over the entire period in which the property was used through the date it is returned to the settlor is taken into account in determining its residual value. If a third party is the beneficiary, expenses or losses resulting from a reduction in the property's value upon its return may not reduce the settlor's tax base.

Article 332.1. Special Tax-Accounting Rules for Scientific Research and/or Experimental-Design Work Expenses

1. In analytical accounting, the taxpayer determines the amount of scientific research and/or experimental-design work expenses by grouping all expenses incurred by type of work or agreement. The expenses include the cost of consumable materials and energy; depreciation of fixed assets and intangible assets used in scientific research and/or experimental-design work; labor expenses for employees performing that work; other expenses directly connected with performing the scientific research and/or experimental-design work using the taxpayer's own resources; and payments for work under scientific-research agreements and experimental-design and technological-work agreements.

2. Tax-accounting register data must contain information on:

  1. scientific research and/or experimental-design work expense amounts grouped by type of work or agreement;

  2. expense amounts by expense item, including depreciation of fixed assets, depreciation of intangible assets, employee labor expenses, material expenses, and other expenses directly connected with the work, for each type of scientific research and/or experimental-design work performed using the taxpayer's own resources;

  3. scientific research and/or experimental-design work expenses incurred during the reporting or tax period as contributions to funds supporting scientific, scientific-and-technical, and innovation activity established under the Federal Law On Science and State Scientific and Technical Policy;

  4. scientific research and/or experimental-design work expenses incurred during the reporting or tax period out of a reserve for future scientific research and/or experimental-design work expenses, for a taxpayer establishing such a reserve;

  5. scientific research and/or experimental-design work expenses producing a positive result and those not producing a positive result that are included in other expenses of the reporting or tax period; and

  6. scientific research and/or experimental-design work expenses producing a positive result and those not producing a positive result that are included in other expenses of the reporting or tax period using an increasing coefficient. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

3. If a taxpayer establishes a reserve for future scientific research and/or experimental-design work expenses under Article 267.2 of this Code, expenses incurred in implementing scientific research and/or experimental-design work programs that reduce the reserve must be recorded in tax-accounting registers under the procedure established by this Article.

[Article added by Federal Law No. 132-FZ of June 7, 2011.]

Article 333. Special Tax-Accounting Rules for Income and Expenses from Repo Transactions

Analytical accounting for repo transactions must be maintained for each transaction in analytical tax-accounting registers designated separately for that purpose. Foreign-currency funds must be recorded in both the foreign currency and rubles.

The taxpayer that is the seller under the first leg of a repo transaction accounts for the value of the securities to be transferred in performance of the second leg.

The purchaser under the first leg accounts for the value of the securities for the period from their acquisition under the first leg through their sale under the second leg.

Analytical accounting must show the sale or acquisition date and value of securities sold or acquired under the first leg and the acquisition or sale date and value of the securities to be acquired or sold in performance of the second leg.

If the subject of a repo transaction is securities denominated in foreign currency, the obligations or claims of the purchaser or seller under the first leg to repurchase those securities are not revalued because of changes in the official foreign-exchange rates against the Russian ruble established by the Central Bank of the Russian Federation.

Foreign-currency monetary obligations or claims under the second leg are revalued for changes in the official foreign-exchange rate against the Russian ruble established by the Central Bank of the Russian Federation if income or expenses from the repo transaction are treated under paragraphs 3 and 4 of Article 282 of this Code as interest on a loan provided or received in securities.

Foreign-currency monetary obligations or claims to repay or receive borrowed or placed funds are revalued for changes in the official foreign-exchange rate against the Russian ruble established by the Central Bank of the Russian Federation if income or expenses from the repo transaction are recognized under paragraphs 3 and 4 of Article 282 of this Code as interest on placed or borrowed funds. [Part added by Federal Law No. 420-FZ of December 28, 2013.]

The amount of monetary obligations or claims subject to revaluation for changes in the official foreign-exchange rate against the Russian ruble established by the Central Bank of the Russian Federation may be adjusted if, under the repo agreement, payments by the securities issuer or contractual cash settlements resulting from changes in the securities price or other circumstances specified in the agreement between performance of the first and second legs reduce the amount payable by the seller under the first leg upon subsequent acquisition of the securities under the second leg.

The revaluation result is included in the organization's non-sales income or expenses.

[Article as amended by Federal Law No. 281-FZ of November 25, 2009.]

Chapter 25.1. Fees for Use of Wildlife Resources and Aquatic Biological Resources

[Chapter added by Federal Law No. 148-FZ of November 11, 2003.]

Article 333.1. Fee Payers

1. Payers of the fee for use of wildlife resources, other than wildlife classified as aquatic biological resources, are individuals, including individual entrepreneurs, who obtain under the prescribed procedure a permit to harvest wildlife resources in the territory of the Russian Federation. [As amended by Federal Laws No. 209-FZ of July 24, 2009, and No. 259-FZ of August 8, 2024.]

2. Payers of the fee for use of aquatic biological resources are organizations and individuals, including individual entrepreneurs, who obtain under the prescribed procedure a permit to harvest or catch aquatic biological resources in internal waters, the territorial sea, the continental shelf, and the exclusive economic zone of the Russian Federation, and in the Azov, Caspian, and Barents Seas and the area of the Spitsbergen Archipelago. [As amended by Federal Law No. 285-FZ of November 29, 2007.]

2.1. Fee payers include organizations that, on the date the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and Kherson Region were admitted to the Russian Federation and new constituent entities were formed within the Russian Federation, had, under their constitutive documents, the location of their permanent executive body, or, if there was no permanent executive body, another body or person authorized to act on behalf of the legal entity without a power of attorney, in any of those territories, and that hold licenses and other authorization documents for harvesting or catching aquatic biological resources that remain effective under: Article 12 of Federal Constitutional Law No. 5-FKZ of October 4, 2022, On Admission of the Donetsk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Donetsk People's Republic; Article 12 of Federal Constitutional Law No. 6-FKZ of October 4, 2022, On Admission of the Lugansk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Lugansk People's Republic; Article 12 of Federal Constitutional Law No. 7-FKZ of October 4, 2022, On Admission of the Zaporozhye Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Zaporozhye Region; or Article 12 of Federal Constitutional Law No. 8-FKZ of October 4, 2022, On Admission of the Kherson Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Kherson Region. [Paragraph added by Federal Law No. 564-FZ of December 28, 2022.]

3. Fee payers also include organizations whose particulars were entered in the Unified State Register of Legal Entities under Article 19 of Federal Law No. 52-FZ of November 30, 1994, On Bringing Part One of the Civil Code of the Russian Federation into Force, and that hold licenses and other authorization documents for harvesting or catching aquatic biological resources that remain effective under Article 12 of Federal Constitutional Law No. 6-FKZ of March 21, 2014, On Admission of the Republic of Crimea to the Russian Federation and Formation within the Russian Federation of the New Constituent Entities of the Republic of Crimea and the Federal City of Sevastopol. [Paragraph added by Federal Law No. 379-FZ of November 29, 2014.]

Article 333.2. Resources Subject to the Fees

1. The following resources are subject to the fees:

2. Wildlife and aquatic biological resources used to meet personal needs are not resources subject to the fees under this Chapter if used by members of Indigenous Small-Numbered Peoples of the North, Siberia, and the Far East of the Russian Federation included in a list approved by the Government of the Russian Federation, or by persons who are not members of those peoples but permanently reside in places of their traditional residence and traditional economic activity and for whom hunting and fishing are the basis of subsistence. This right applies only to the quantity or volume harvested for personal needs in the places of traditional residence and traditional economic activity of that category of payers. The executive authorities of constituent entities of the Russian Federation establish wildlife-use limits and limits and quotas for harvesting or catching aquatic biological resources for personal needs in coordination with the authorized federal executive authorities. [As amended by Federal Law No. 333-FZ of December 6, 2007.]

Article 333.3. Fee Rates

1. Unless paragraphs 2 and 3 of this Article provide otherwise, the fee rates for each wildlife resource are as follows:

Wildlife resource Fee rate, rubles per animal
Musk ox; hybrid of European bison with American bison or domestic cattle 15,000
Bear, other than Kamchatka populations and Asiatic black bear 3,000
Brown bear of Kamchatka populations; Asiatic black bear 6,000
Red deer; moose 1,500
Sika deer; fallow deer; snow sheep; Siberian ibex; chamois; tur; mouflon 600
Roe deer; wild boar; musk deer; lynx; wolverine 450
Wild reindeer; saiga 300
Sable; otter 120
Badger; marten; marmot; beaver 60
Yellow-throated marten 100
Raccoon 30
Steppe cat; jungle cat 100
European mink 30
Western capercaillie; black-billed capercaillie 100
Caucasian snowcock 100
Pallas's sandgrouse 30
Pheasant; black grouse; water rail; little crake; Baillon's crake; spotted crake; great crake; common moorhen 20

2. When juvenile wild ungulates less than one year old are harvested, the fee rate is 50 percent of the rate established by paragraph 1 of this Article.

3. The fee rate for each wildlife resource listed in paragraph 1 is zero rubles if the resource is used for:

4. Unless paragraph 6 of this Article provides otherwise, the fee rates for each aquatic biological resource other than marine mammals are as follows.

Far Eastern Basin

Internal sea waters, territorial sea, exclusive economic zone, and continental shelf of the Russian Federation in the Chukchi, East Siberian, Bering, Okhotsk, and Japan Seas and the Pacific Ocean.

Aquatic biological resource Fee rate, rubles per metric ton
Walleye pollock 4,300
Cod 6,400
Herring 400
Halibut 16,500
Greenling 5,600
Ocean perch 1,500
Sablefish 1,500
Tuna 600
Smelt 200
Pacific saury 800
Char 3,950
Pink salmon 7,900
Chum salmon 12,600
Coho salmon 15,100
Chinook salmon 15,100
Sockeye salmon 30,000
Cherry salmon 6,000
Thornyhead 200
Sturgeons* 5,500
Capelin; anchovy; eelpouts; grenadiers; polar cod; lemonema; gobies; pufferfish; sand lance; sharks; rays; mullets; other fish 150
Flounder 2,100
Saffron cod 400
Red king crab 80,000
Blue king crab 66,600
Golden king crab 20,000
Tanner crab, Chionoecetes bairdi 40,000
Snow crab, Chionoecetes opilio 40,000
Angulate snow crab 8,000
Red snow crab 8,000
Verrill's snow crab 200
Tanner snow crab 200
Scarlet king crab 200
Spiny king crab from the Southern Kuril Islands area 25,000
Spiny king crab from other fishing areas 13,000
Horsehair crab from southeastern Sakhalin and Aniva Bay in the Sea of Okhotsk zone and southwestern Sakhalin in the Sea of Japan zone 20,000
Horsehair crab from other fishing areas 9,000
Kuro shrimp 200
Northern shrimp 12,000
Northern shrimp from the Bering Sea 3,000
Grass shrimp 2,600
Coonstripe shrimp 21,300
Other shrimp species 200
Squid 3,900
Squid from the Primorye subzone 200
Octopuses 1,000
Whelk 14,700
Sea scallop 15,900
Corbicula 19,800
Spisula 32,400
Other mollusks, including mussels 150
Japanese sea cucumber 60,000
Cucumaria 300
Gray sea urchin 7,100
Black sea urchin 2,600
Other sea urchins, including pale, multi-spined, and green sea urchins 6,000
Algae 50
Other aquatic biological resources 200

Northern Basin

White Sea; internal sea waters, territorial sea, exclusive economic zone, and continental shelf of the Russian Federation in the Laptev, Kara, and Barents Seas and the area of the Spitsbergen Archipelago.

Aquatic biological resource Fee rate, rubles per metric ton
Cod 7,900
Haddock 4,300
Atlantic salmon 7,500
Pink salmon 200
Herring 400
Chesha-Pechora and White Sea herring 150
Flounder 200
Greenland halibut 12,600
Ocean perch 1,500
Saithe 150
Whitefish 1,800
Vendace; smelt; saffron cod; wolffish 200
Polar cod; capelin; lumpfish; European sand eel; thorny skate; Greenland shark; tusk; other fish 150
Red king crab 80,000
Northern shrimp 3,000
Bering shrimp 2,000
Other shrimp, including euphausiids 150
Sea scallop 15,900
Other mollusks 150
Green sea urchin 3,000
Cucumaria 300
Algae 50
Snow crab, Chionoecetes opilio 40,000

Baltic Basin

Internal sea waters, territorial sea, exclusive economic zone, and continental shelf of the Russian Federation in the Baltic Sea and the Vistula, Curonian, and Gulf of Finland.

Aquatic biological resource Fee rate, rubles per metric ton
Baltic herring 150
Sprat 150
Atlantic salmon, Baltic salmon 7,500
Cod 2,500
Siberian whitefish 1,500
Turbot 400
Other flounder species 150
Eel 10,000
Lamprey 7,000
Pikeperch 1,500
Vimba bream 1,800
Perch 400
Smelt 50
Vendace; bream; pike; burbot; stickleback; roach; ruffe; dwarf smelt; sabrefish; rudd; white bream; other fish 20

Caspian Basin

Areas of the Caspian Sea in which the Russian Federation exercises fisheries jurisdiction.

Aquatic biological resource Fee rate, rubles per metric ton
Kilka, including anchovy, big-eyed, and common kilka 150
Herring, including Dolgin herring, Caspian shad, big-eyed shad, and migratory black-backed herring 150
Large freshwater fish, including mullet, sand smelt, bream, common carp, catfish, white bream, pike, and others, excluding pikeperch and kutum 150
Pikeperch 1,000
Kutum 1,000
Caspian roach 200
Sturgeons* 5,500
Rudd; tench; perch; crucian carp; other freshwater permitted bycatch 20
Crayfish 1,000

Azov-Black Sea Basin

Internal sea waters, territorial sea, and exclusive economic zone of the Russian Federation in the Black Sea, and areas of the Sea of Azov and Taganrog Bay in which the Russian Federation exercises fisheries jurisdiction.

Aquatic biological resource Fee rate, rubles per metric ton
Pikeperch 1,000
Black Sea turbot 2,000
All mullet species 1,000
Bream 150
Azov roach 150
European anchovy 150
Black Sea sprat 150
Sprat 150
Vimba bream 1,800
Red mullet 1,800
Herring 400
So-iuy mullet 450
Sturgeons* 5,500
Ray; sabrefish; spiny dogfish; horse mackerel; sand smelt; gobies; ark shell (Anadara); whiting; other resources 150
Brine shrimp 2,000
Other aquatic biological resources, including mollusks and algae 150

Inland Water Bodies

Rivers, reservoirs, and lakes.

Aquatic biological resource Fee rate, rubles per metric ton
Sturgeons* 5,500
Atlantic salmon, including Baltic salmon; nelma; taimen; eel 5,000
Brown trout 3,000
Pink salmon 7,900
Chum salmon 12,600
Coho salmon 15,100
Chinook salmon 15,100
Sockeye salmon 30,000
Cherry salmon 6,000
Baikal white grayling; broad whitefish; muksun 2,100
White-spotted char; Dolly Varden; char; Arctic char; all trout species; lenok; whitefish; omul; Siberian whitefish; peled; barbel; black-backed herring; vimba bream; asp; grayling; shemaya; kutum; catfish; lamprey 1,200
Grass carp; silver carp 150
Large freshwater fish, excluding pikeperch 150
Pikeperch 1,000
Ripus; Azov roach; Caspian roach; vendace 180
Brine shrimp 2,000
Gammarus 1,000
Crayfish 1,000
Other aquatic biological resources 20

* The fee is charged where commercial harvesting is permitted.

Beginning in 2025, the rates established by this paragraph for each aquatic biological resource are indexed by the deflator coefficient established for the relevant calendar year.

[Paragraph as amended by Federal Law No. 444-FZ of November 21, 2022.]

5. Unless paragraph 6 of this Article provides otherwise, the fee rates for each marine-mammal aquatic biological resource are as follows:

Marine mammal Fee rate, rubles per metric ton
Killer whale and other cetaceans, excluding beluga whale 30,000
Beluga whale 7,000
Pacific walrus 1,500
Fur seal 10
Ringed seal, akiba 10
Ribbon seal 10
Bearded seal 10
Spotted seal 10
Harp seal 10
Caspian seal 10
Baikal seal 10

[Paragraph as amended by Federal Law No. 285-FZ of November 29, 2007.]

6. The fee rate for each aquatic biological resource listed in paragraphs 4 and 5 of this Article is zero rubles if the resource is used in: [As amended by Federal Law No. 333-FZ of December 6, 2007.]

7. For town-forming and settlement-forming Russian fisheries organizations included in a list approved by the Government of the Russian Federation and for fishing artels or collective farms, the fee rate for each aquatic biological resource listed in paragraphs 4 and 5 is 15 percent of the rates prescribed by those paragraphs.

For purposes of this Chapter, a town-forming or settlement-forming Russian fisheries organization is an organization that:

For purposes of this Chapter, fishing artels or collective farms are fishing artels or collective farms that fish and/or produce fish products from aquatic biological resources they harvest or catch, including aboard fishing-fleet vessels used under a finance lease or leasing agreement or under bareboat-charter or time-charter agreements, and sell those catches and products, provided that at least 70 percent of their total income from sales of goods, work, and services in the calendar year preceding the year in which the harvesting or fishing permit was issued was derived from sales of aquatic biological resources they harvested or caught and/or fish products made from those resources.

[Paragraph as amended by Federal Law No. 444-FZ of November 21, 2022.]

8. [Paragraph added by Federal Law No. 333-FZ of December 6, 2007; repealed by Federal Law No. 314-FZ of December 30, 2008.]

9. [Paragraph added by Federal Law No. 70-FZ of April 21, 2011; repealed by Federal Law No. 444-FZ of November 21, 2022.]

Article 333.4. Procedure for Calculating the Fees

1. The fee for use of wildlife resources is calculated for each wildlife resource specified in paragraphs 1-3 of Article 333.3 of this Code by multiplying the applicable number of wildlife resources by the fee rate established for that resource.

2. The fee for use of aquatic biological resources is calculated for each aquatic biological resource specified in paragraphs 4-7 of Article 333.3 of this Code by multiplying the applicable quantity of aquatic biological resources by the fee rate established for that resource on the start date of the permit's validity period. [As amended by Federal Law No. 285-FZ of November 29, 2007.]

If a payer applies the deduction against payment of fees for use of aquatic biological resources established by Article 333.4-1 of this Code, referred to below as the deduction, the fee calculated under this Article for the permit or permits issued to harvest or catch aquatic biological resources is reduced by the deduction, but by no more than 85 percent of the fee calculated for that permit or those permits. [Paragraph added by Federal Law No. 444-FZ of November 21, 2022.]

Article 333.4-1. Procedure for Determining and Applying the Deduction and Confirming that Its Application Is Justified

1. Payers specified in paragraphs 2-3 of Article 333.1 of this Code may reduce the fee for use of aquatic biological resources by the deduction established by this Article on any one of the following grounds: [As amended by Federal Law No. 564-FZ of December 28, 2022.]

The Government of the Russian Federation establishes the procedure for interaction among federal executive authorities to confirm that application of deductions on the ground specified in the second subparagraph of this paragraph is justified.

2. The payer independently determines the deduction for each permit obtained to harvest or catch aquatic biological resources in accordance with paragraphs 3-5 of this Article.

3. The deduction on the ground specified in the second subparagraph of paragraph 1 of this Article is calculated by multiplying: the volume of aquatic biological resources harvested or caught and processed by the payer during the preceding year; the fee rate for the relevant aquatic biological resource in effect on the date the application to confirm that application of the deduction is justified is filed; and a coefficient of 0.85. [As amended by Federal Law No. 38-FZ of February 26, 2024.]

The volume of aquatic biological resources harvested or caught and processed by the payer is calculated by multiplying the volume of each type of product produced that is included in the list referred to in the second subparagraph of paragraph 1 of this Article by the coefficient for the standard quantity of harvested or caught aquatic biological resources consumed per unit of product made from specified types of those resources. That coefficient is approved by the federal executive authority responsible for developing and implementing state policy and legal regulation in fisheries.

The volume of aquatic biological resources harvested or caught and processed by the payer may not exceed the volume of the particular type of aquatic biological resource harvested or caught by the payer under one or more harvesting or fishing permits during the preceding calendar year.

4. The deduction on the ground specified in the third subparagraph of paragraph 1 of this Article is calculated by multiplying: the volume of aquatic biological resources harvested or caught during the preceding year using new fishing-fleet vessels; the fee rate for the relevant aquatic biological resource in effect on the date the application to confirm that application of the deduction is justified is filed; and a coefficient of 0.85. [As amended by Federal Law No. 38-FZ of February 26, 2024.]

This deduction does not apply to the fee for use of aquatic biological resources harvested or caught using new fishing-fleet vessels built using a share of a quota for harvesting or catching aquatic biological resources granted for fisheries investment purposes for commercial and/or coastal fishing.

5. The deduction on the ground specified in the fourth subparagraph of paragraph 1 of this Article is calculated by multiplying: the volume of aquatic biological resources harvested or caught during coastal fishing in the preceding year; the fee rate for the relevant aquatic biological resource in effect on the date the application to confirm that application of the deduction is justified is filed; and a coefficient of 0.85. [As amended by Federal Law No. 38-FZ of February 26, 2024.]

6. To apply the deduction, when submitting documents to obtain a permit to harvest or catch aquatic biological resources, the payer must submit a notice confirming that application of the deduction is justified. [As amended by Federal Law No. 38-FZ of February 26, 2024.]

A notice received by the payer confirming that application of the deduction is justified may be used for two calendar years from the date it is received, provided that the payer continues to satisfy a ground for applying the deduction specified in paragraph 1 of this Article. [As amended by Federal Law No. 38-FZ of February 26, 2024.]

A deduction whose application has been confirmed as justified but that is not used in the current calendar year carries forward to the following calendar year and is taken into account in paying the fee under the permit or permits issued to harvest or catch aquatic biological resources under the procedure prescribed by paragraph 2 of Article 333.5 of this Code. [As amended by Federal Law No. 38-FZ of February 26, 2024.]

7. To confirm that application of the deduction is justified, the payer must submit to the federal executive authority exercising federal state control and supervision over fishing and conservation of aquatic biological resources, no earlier than February 1 and no later than September 1 of the current calendar year, an application for such confirmation with supporting documents. [As amended by Federal Law No. 38-FZ of February 26, 2024.]

The form of the application and the list of supporting documents are approved by the federal executive authority responsible for developing and implementing state policy and legal regulation in fisheries, in coordination with the federal executive authority authorized to exercise control and supervision over taxes and fees.

Within one month after receiving the application and supporting documents, the federal executive authority exercising federal state control and supervision over fishing and conservation of aquatic biological resources must send the payer either a notice confirming that application of the deduction is justified or a notice refusing such confirmation.

8. Confirmation that application of the deduction is justified must be refused on any of the following grounds:

If at least one ground for refusal is identified, the federal executive authority exercising federal state control and supervision over fishing and conservation of aquatic biological resources must notify the payer within five days after the refusal decision is made. Within ten days after receiving the notice of refusal, the payer may submit corrected documents. If corrected documents are not submitted, the federal executive authority must refuse confirmation in writing and state the reasons for refusal.

A payer to whom a notice of refusal has been sent may apply again for confirmation within the time limits established by this Chapter for filing the confirmation application.

9. The form of the notice confirming that application of the deduction is justified, or refusing such confirmation, and the method of notifying the payer are approved by the federal executive authority responsible for developing and implementing state policy and legal regulation in fisheries.

The federal executive authority exercising federal state control and supervision over fishing and conservation of aquatic biological resources must keep records of the amounts of deductions whose application has been confirmed as justified and that have been used. The procedure for keeping those records is approved by the federal executive authority responsible for developing and implementing state policy and legal regulation in fisheries, in coordination with the federal executive authority authorized to exercise control and supervision over taxes and fees.

10. This Article does not apply to payers specified in paragraph 7 of Article 333.3 of this Code.

[Article added by Federal Law No. 444-FZ of November 21, 2022.]

Article 333.5. Procedure and Time Limits for Paying the Fees; Allocation of Fee Revenue

1. Payers specified in paragraph 1 of Article 333.1 of this Code must pay the fee for use of wildlife resources when obtaining a wildlife-harvesting permit. [As amended by Federal Law No. 209-FZ of July 24, 2009.]

2. Payers specified in paragraph 2 of Article 333.1 of this Code must pay the fee for use of aquatic biological resources through an initial contribution and regular contributions and, in the cases prescribed by this Chapter, through a lump-sum contribution. [As amended by Federal Laws No. 333-FZ of December 6, 2007, No. 314-FZ of December 30, 2008, and No. 444-FZ of November 21, 2022.]

The initial contribution is 15 percent of the fee calculated using the rates specified in paragraphs 4 and 5 of Article 333.3 of this Code. [As amended by Federal Law No. 444-FZ of November 21, 2022.]

The initial contribution must be paid when the permit to harvest or catch aquatic biological resources is obtained. [As amended by Federal Law No. 285-FZ of November 29, 2007.]

The remaining fee, determined as the difference between the fee calculated after applying the deduction established by Article 333.4-1 of this Code and the initial contribution, must be paid in equal regular monthly contributions throughout the validity period of the permit to harvest or catch aquatic biological resources. Payment is due no later than the twenty-eighth day of each month, beginning in the month following the month in which the permit was issued. [As amended by Federal Laws No. 444-FZ of November 21, 2022, and No. 565-FZ of December 28, 2022.]

The fee for use of aquatic biological resources to be removed from their habitat as permitted bycatch under a permit to harvest or catch aquatic biological resources must be paid as a lump-sum contribution no later than the twenty-eighth day of the month following the final month of the permit's validity period. [Paragraph added by Federal Law No. 314-FZ of December 30, 2008; as amended by Federal Law No. 263-FZ of July 14, 2022.]

2.1. [Paragraph added by Federal Law No. 333-FZ of December 6, 2007; repealed by Federal Law No. 314-FZ of December 30, 2008.]

3. The fee for use of wildlife resources must be paid at the location of the authority that issued the wildlife-harvesting permit. [As amended by Federal Law No. 209-FZ of July 24, 2009.]

The fee for use of aquatic biological resources must be paid:

[Paragraph as amended by Federal Law No. 144-FZ of July 27, 2006.]

4. The fee for use of wildlife resources and the fee for use of aquatic biological resources may be paid by transferring funds as a unified tax payment. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

Article 333.6. Procedure for Submission of Information by Authorities and Other Persons Issuing Licenses or Permits

[Title as amended by Federal Law No. 259-FZ of August 8, 2024.]

1. No later than the twentieth day of each month, authorities and other persons that issue wildlife-harvesting permits under the prescribed procedure must submit to the tax authority at their place of registration information for the preceding month on permits issued, the fee payable under each permit, and the fee-payment deadlines. [As amended by Federal Laws No. 259-FZ of August 8, 2024, and No. 425-FZ of November 28, 2025.]

Authorities that issue wildlife-harvesting permits under the prescribed procedure must submit to the tax authority at their place of registration information on wildlife-harvesting permit forms issued to legal entities and individual entrepreneurs within the time limit for submitting information on wildlife-harvesting permits issued. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

2. No later than the fifth day of each month, authorities that issue permits to harvest or catch aquatic biological resources under the prescribed procedure must submit electronically to the tax authority at their place of registration information for the preceding month on permits issued, the fee payable, the deduction under each permit, and the fee-payment deadlines.

3. The federal executive authority authorized to exercise control and supervision over taxes and fees approves the form of the information prescribed by paragraph 1 of this Article and the procedure for completing and submitting it to the tax authority, including electronically. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

4. The federal executive authority authorized to exercise control and supervision over taxes and fees approves the forms and electronic formats of the information prescribed by paragraph 2 of this Article that permit-issuing authorities submit to tax authorities.

[Article as amended by Federal Law No. 444-FZ of November 21, 2022.]

Article 333.7. Procedure for Submission of Information by Organizations and Individual Entrepreneurs

[Title as amended by Federal Laws No. 209-FZ of July 24, 2009, and No. 263-FZ of July 14, 2022.]

1. [Paragraph repealed by Federal Law No. 259-FZ of August 8, 2024.]

After a wildlife-harvesting permit expires, organizations and individual entrepreneurs may apply to the tax authority at the location of the authority that issued the permit for a refund of fees relating to unused wildlife-harvesting permits issued by the authorized authority. [As amended by Federal Laws No. 144-FZ of July 27, 2006, No. 209-FZ of July 24, 2009, and No. 263-FZ of July 14, 2022.]

Fees relating to unused wildlife-harvesting permits are taken into account in determining the balance of the unified tax account under Article 11.3 of this Code, provided that the documents included in a list approved by the federal executive authority authorized to exercise control and supervision over taxes and fees are submitted. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

2. Organizations and individual entrepreneurs using aquatic biological resources under a permit to harvest or catch them must, no later than ten days after receiving the permit, submit to the tax authority at their place of registration information on the permit received and the fees payable as initial and regular contributions. [As amended by Federal Law No. 285-FZ of November 29, 2007.]

No later than the deadline for paying the lump-sum contribution established by the fifth subparagraph of paragraph 2 of Article 333.5 of this Code, organizations and individual entrepreneurs must submit to the tax authority at their place of registration information on the quantity of aquatic biological resources to be removed from their habitat as permitted bycatch under the permit, using a form approved by the federal executive authority authorized to exercise control and supervision over taxes and fees. [Paragraph added by Federal Law No. 314-FZ of December 30, 2008.]

3. Organizations and individual entrepreneurs using wildlife or aquatic biological resources must submit the information specified in paragraphs 1 and 2 of this Article using forms approved by the federal executive authority authorized to exercise control and supervision over taxes and fees. [As amended by Federal Laws No. 58-FZ of June 29, 2004, and No. 95-FZ of July 29, 2004.]

Chapter 25.2. Water Tax

[Chapter added by Federal Law No. 83-FZ of July 28, 2004.]

Article 333.8. Taxpayers

1. Water-tax taxpayers are organizations and individuals, including individual entrepreneurs, whose use of water bodies is subject to licensing under Russian law. [As amended by Federal Law No. 366-FZ of November 24, 2014.]

2. Organizations and individuals using water under water-use agreements entered into, or decisions granting water bodies for use adopted, after the Water Code of the Russian Federation entered into force are not taxpayers. [Paragraph added by Federal Law No. 73-FZ of June 3, 2006.]

Article 333.9. Objects of Taxation

1. Unless paragraph 2 of this Article provides otherwise, the following uses of water bodies are subject to water tax:

  1. withdrawal of water from water bodies;

  2. use of water areas, other than timber floating in rafts and floating bundles;

  3. use of water bodies for hydroelectric-power purposes without withdrawing water; and

  4. use of water bodies for floating timber in rafts and floating bundles. [As amended by Federal Law No. 201-FZ of December 4, 2006.]

2. The following are not subject to tax:

  1. withdrawal from underground water bodies of water containing mineral resources and/or natural therapeutic resources, and withdrawal of thermal waters;

  2. withdrawal of water for fire safety and for eliminating natural disasters and the consequences of accidents;

  3. withdrawal of water for sanitary, environmental, and navigational releases;

  4. withdrawal of water by sea-going vessels, inland-waterway vessels, and mixed river-sea vessels to operate technological equipment;

  5. withdrawal of water and use of water areas for fish farming and reproduction of aquatic biological resources;

  6. use of water areas for navigation by vessels, including small craft, and for one-time aircraft landings and takeoffs;

  7. use of water areas for placement and mooring of craft and placement of communications, buildings, structures, installations, and equipment for activities connected with protecting waters and aquatic biological resources and protecting the environment from harmful effects of water, and carrying on such activities on water bodies;

  8. use of water areas for state monitoring of water bodies and other natural resources and for geodetic, topographic, hydrographic, prospecting, and surveying work;

  9. use of water areas to place and construct hydraulic structures for hydroelectric power, land reclamation, fisheries, water transport, water supply, and wastewater-disposal purposes; [As amended by Federal Law No. 417-FZ of December 7, 2011.]

  10. use of water areas for organized recreation by organizations exclusively intended to support and serve persons with disabilities, veterans, and children;

  11. use of water bodies for dredging and other work connected with operating navigable waterways and hydraulic structures;

  12. use of water bodies for national-defense and state-security needs; [As amended by Federal Law No. 366-FZ of November 24, 2014.]

  13. withdrawal of water to irrigate agricultural land, including meadows and pastures; to water garden plots, vegetable-garden plots, and personal subsidiary-farming plots; and to water and care for livestock and poultry owned by agricultural organizations and individuals; [As amended by Federal Law No. 321-FZ of September 29, 2019.]

  14. withdrawal of mine water and collector-drainage water from underground water bodies; and

  15. use of water areas for fishing and hunting.

Article 333.10. Tax Base

1. For each type of water use subject to tax under Article 333.9 of this Code, the taxpayer determines the tax base separately for each water body.

If different tax rates apply to a water body, the taxpayer determines the tax base separately for each rate.

2. For water withdrawal, the tax base is the volume withdrawn from the water body during the tax period.

The volume withdrawn is determined from readings of water-measuring instruments recorded in the primary water-use log.

If no water-measuring instruments are available, the volume withdrawn is determined on the basis of the operating time and capacity of the technical equipment. If the volume cannot be determined on that basis, it is determined using water-consumption standards.

3. For use of a water area, other than for floating timber in rafts and floating bundles, the tax base is the area of water space made available. [As amended by Federal Law No. 201-FZ of December 4, 2006.]

The area is determined from the water-use license or agreement or, if it contains no such data, from the relevant technical and design documentation.

4. For use of water bodies for hydroelectric-power purposes without withdrawing water, the tax base is the quantity of electricity generated during the tax period.

5. For use of water bodies to float timber in rafts and floating bundles, the tax base is the volume of timber floated during the tax period, expressed in thousands of cubic meters, multiplied by the floating distance in kilometers and divided by 100. [As amended by Federal Law No. 201-FZ of December 4, 2006.]

Article 333.11. Tax Period

The tax period is a quarter.

Article 333.12. Tax Rates

1. Tax rates by river, lake, and sea basin and by economic region are as follows.

1. Water Withdrawal

For withdrawal from surface water bodies within established quarterly or annual water-use limits and from underground water bodies within the daily or annual authorized maximum permissible withdrawal established in the subsoil-use license for extraction of groundwater: [As amended by Federal Law No. 366-FZ of November 24, 2014.]

Economic region River or lake basin Surface water, rubles per 1,000 m³ Underground water, rubles per 1,000 m³
Northern Volga 300 384
Northern Neva 264 348
Northern Pechora 246 300
Northern Northern Dvina 258 312
Northern Other rivers and lakes 306 378
Northwestern Volga 294 390
Northwestern Western Dvina 288 366
Northwestern Neva 258 342
Northwestern Other rivers and lakes 282 372
Central Volga 288 360
Central Dnieper 276 342
Central Don 294 384
Central Western Dvina 306 354
Central Neva 252 306
Central Other rivers and lakes 264 336
Volga-Vyatka Volga 282 336
Volga-Vyatka Northern Dvina 252 312
Volga-Vyatka Other rivers and lakes 270 330
Central Black Earth Dnieper 258 318
Central Black Earth Don 336 402
Central Black Earth Volga 282 354
Central Black Earth Other rivers and lakes 258 318
Volga Region Volga 294 348
Volga Region Don 360 420
Volga Region Other rivers and lakes 264 342
North Caucasus Don 390 486
North Caucasus Kuban 480 570
North Caucasus Samur 480 576
North Caucasus Sulak 456 540
North Caucasus Terek 468 558
North Caucasus Other rivers and lakes 540 654
Ural Volga 294 444
Ural Ob 282 456
Ural Ural 354 534
Ural Other rivers and lakes 306 390
West Siberian Ob 270 330
West Siberian Other rivers and lakes 276 342
East Siberian Amur 276 330
East Siberian Yenisei 246 306
East Siberian Lena 252 306
East Siberian Ob 264 348
East Siberian Lake Baikal and its basin 576 678
East Siberian Other rivers and lakes 282 342
Far Eastern Amur 264 336
Far Eastern Lena 288 342
Far Eastern Other rivers and lakes 252 306
Kaliningrad Region Neman 276 324
Kaliningrad Region Other rivers and lakes 288 336

For withdrawal from the territorial sea and internal sea waters within established quarterly or annual water-use limits:

Sea Rubles per 1,000 m³ of seawater
Baltic Sea 8.28
White Sea 8.40
Barents Sea 6.36
Sea of Azov 14.88
Black Sea 14.88
Caspian Sea 11.52
Kara Sea 4.80
Laptev Sea 4.68
East Siberian Sea 4.44
Chukchi Sea 4.32
Bering Sea 5.28
Pacific Ocean, within the territorial sea of the Russian Federation 5.64
Sea of Okhotsk 7.68
Sea of Japan 8.04

2. Use of Water Areas

For use of surface-water areas, other than for floating timber in rafts and floating bundles: [As amended by Federal Law No. 201-FZ of December 4, 2006.]

Economic region Thousand rubles per year per km² of water area used
Northern 32.16
Northwestern 33.96
Central 30.84
Volga-Vyatka 29.04
Central Black Earth 30.12
Volga Region 30.48
North Caucasus 34.44
Ural 32.04
West Siberian 30.24
East Siberian 28.20
Far Eastern 31.32
Kaliningrad Region 30.84

For use of the territorial sea and internal sea waters:

Sea Thousand rubles per year per km² of water area used
Baltic Sea 33.84
White Sea 27.72
Barents Sea 30.72
Sea of Azov 44.88
Black Sea 49.80
Caspian Sea 42.24
Kara Sea 15.72
Laptev Sea 15.12
East Siberian Sea 15.00
Chukchi Sea 14.04
Bering Sea 26.16
Pacific Ocean, within the territorial sea of the Russian Federation 29.28
Sea of Okhotsk 35.28
Sea of Japan 38.52

3. Hydroelectric-Power Use without Water Withdrawal

River, lake, or sea basin Rubles per 1,000 kWh generated
Neva 8.76
Neman 8.76
Rivers in the basins of Lakes Ladoga and Onega and Lake Ilmen 9.00
Other rivers in the Baltic Sea basin 8.88
Northern Dvina 8.76
Other rivers in the White Sea basin 9.00
Rivers in the Barents Sea basin 8.76
Amur 9.24
Volga 9.84
Don 9.72
Yenisei 13.70
Kuban 8.88
Lena 13.50
Ob 12.30
Sulak 7.20
Terek 8.40
Ural 8.52
Lake Baikal basin and the Angara River 13.20
Rivers in the East Siberian Sea basin 8.52
Rivers in the Chukchi and Bering Sea basins 10.44
Other rivers and lakes 4.80

4. Floating Timber in Rafts and Floating Bundles

[As amended by Federal Law No. 201-FZ of December 4, 2006.]

River, lake, or sea basin Rubles per 1,000 m³ of timber per 100 km floated
Neva 1,656.0
Rivers in the basins of Lakes Ladoga and Onega and Lake Ilmen 1,705.2
Other rivers in the Baltic Sea basin 1,522.8
Northern Dvina 1,650.0
Other rivers in the White Sea basin 1,454.4
Pechora 1,554.0
Amur 1,476.0
Volga 1,636.8
Yenisei 1,585.2
Lena 1,646.4
Ob 1,576.8
Other rivers and lakes on which timber is floated in rafts and floating bundles 1,183.2

[As amended by Federal Law No. 201-FZ of December 4, 2006.]

1.1. Taking into account paragraphs 2, 4, and 5 of this Article, the rates established by paragraph 1 of this Article apply with the following coefficients:

Year Coefficient
2015 1.15
2016 1.32
2017 1.52
2018 1.75
2019 2.01
2020 2.31
2021 2.66
2022 3.06
2023 3.52
2024 4.05
2025 4.65

Beginning in 2026, the rates specified in paragraph 1 of this Article apply with a coefficient of 4.65 and are indexed annually by the deflator coefficient established for the relevant calendar year. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

A tax rate calculated under this paragraph is rounded to a whole ruble in accordance with the applicable rounding procedure. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph added by Federal Law No. 366-FZ of November 24, 2014.]

2. For water withdrawn in excess of established quarterly or annual water-use limits, the rates on the excess are five times the rates established by paragraph 1 of this Article, taking into account the coefficients established by paragraph 1.1. If a taxpayer has no approved quarterly limits, each quarterly limit is calculated as one-fourth of the approved annual limit. [As amended by Federal Law No. 366-FZ of November 24, 2014.]

For groundwater extracted in excess of the daily or annual authorized maximum permissible withdrawal established in the subsoil-use license for groundwater extraction, calculated for the tax period, the rates on the excess are five times the rates established by paragraph 1 of this Article, taking into account the coefficients established by paragraph 1.1. If the taxpayer's license does not establish a daily or annual authorized maximum permissible withdrawal, each quarterly amount is calculated as one-fourth of the approved annual volume. [Paragraph added by Federal Law No. 366-FZ of November 24, 2014.]

3. For water withdrawn from water bodies for public water supply, the water-tax rate per 1,000 cubic meters is:

Period Rubles per 1,000 m³
January 1-December 31, 2015 81
January 1-December 31, 2016 93
January 1-December 31, 2017 107
January 1-December 31, 2018 122
January 1-December 31, 2019 141
January 1-December 31, 2020 162
January 1-December 31, 2021 186
January 1-December 31, 2022 214
January 1-December 31, 2023 246
January 1-December 31, 2024 283
January 1-December 31, 2025 326

Beginning in 2026, the water-tax rate for public water supply that applied from January 1 through December 31, 2025, is indexed annually by the deflator coefficient established for the relevant calendar year. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

The tax rate calculated under this paragraph is rounded to a whole ruble in accordance with the applicable rounding procedure. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph as amended by Federal Law No. 366-FZ of November 24, 2014.]

4. Taxpayers lacking measuring instruments, technical systems, or devices with measurement functions for measuring the quantity of water withdrawn apply the water-tax rate determined under paragraph 1.1 of this Article with an additional coefficient of 1.1. [Paragraph added by Federal Law No. 366-FZ of November 24, 2014.]

5. The water-tax rate on groundwater, other than industrial, mineral, or thermal water, extracted for sale after treatment, preparation, processing, and/or packaging is determined under paragraph 1.1 of this Article and applies with an additional coefficient of 10. [Paragraph added by Federal Law No. 366-FZ of November 24, 2014.]

Article 333.13. Procedure for Calculating the Tax

1. The taxpayer calculates the tax independently.

2. The tax is the tax base multiplied by the applicable tax rate and by the coefficient or coefficients established by Article 333.12 of this Code. [As amended by Federal Law No. 366-FZ of November 24, 2014.]

3. The total tax is the sum of the tax amounts calculated under paragraph 2 of this Article for all types of water use.

Article 333.14. Procedure and Time Limits for Paying the Tax

1. The total tax calculated under paragraph 3 of Article 333.13 of this Code must be paid at the location of the object of taxation.

2. The tax must be paid no later than the twenty-eighth day of the month following the expired tax period. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

Article 333.15. Tax Return

1. The taxpayer must file a tax return with the tax authority at the location of the object of taxation no later than the twenty-fifth day of the month following the expired tax period. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

Taxpayers classified as major taxpayers under Article 83 of this Code must file tax returns or calculations with the tax authority at their place of registration as major taxpayers. [Paragraph added by Federal Law No. 268-FZ of December 30, 2006.]

2. Foreign-person taxpayers must also submit a copy of the tax return to the tax authority at the location of the authority that issued the water-use license no later than the twenty-fifth day of the month following the expired tax period. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

Chapter 25.3. State Duty

[Chapter added by Federal Law No. 127-FZ of November 2, 2004.]

Article 333.16. State Duty

1. State duty is a fee charged to the persons specified in Article 333.17 of this Code when they apply to state authorities, local-government bodies, public authorities of the Sirius Federal Territory, other bodies, and/or officials authorized under legislative acts of the Russian Federation, legislative acts of constituent entities of the Russian Federation, and regulatory legal acts of local-government bodies or the representative body of the Sirius Federal Territory to perform for those persons the legally significant actions prescribed by this Chapter, other than actions performed by consular offices of the Russian Federation. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

For purposes of this Chapter, issuance of documents or duplicates is treated as a legally significant action. [As amended by Federal Law No. 374-FZ of December 27, 2009.]

2. The bodies and officials specified in paragraph 1 of this Article, other than consular offices of the Russian Federation, may not charge any payment other than state duty for performing the legally significant actions prescribed by this Chapter.

Article 333.17. State-Duty Payers

1. State-duty payers are:

  1. organizations; and

  2. individuals.

2. A person specified in paragraph 1 of this Article is a payer if the person:

  1. applies for performance of a legally significant action prescribed by this Chapter; or

  2. is a defendant or administrative defendant in a court of general jurisdiction, the Supreme Court of the Russian Federation, a state commercial court, or a case heard by a justice of the peace, the court decision is not in that person's favor, and the claimant or administrative claimant is exempt from state duty under this Chapter. [As amended by Federal Law No. 23-FZ of March 8, 2015.]

Article 333.18. Procedure and Time Limits for Paying State Duty

1. Unless this Chapter provides otherwise, payers must pay state duty within the following time limits:

  1. when applying to the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, a court of general jurisdiction, a state commercial court, or a justice of the peace, before filing the request, motion, application, statement of claim, administrative statement of claim, or appeal; [As amended by Federal Law No. 23-FZ of March 8, 2015.]

  2. for payers specified in subparagraph 2 of paragraph 2 of Article 333.17 of this Code, within ten days after the court decision becomes legally effective;

  3. when applying for a notarial act, before the act is performed;

  4. when applying for issuance of a document or duplicate, before it is issued; [As amended by Federal Law No. 374-FZ of December 27, 2009.]

  5. when applying for an apostille, before the apostille is affixed;

5.1. when applying for annual confirmation of a vessel's registration in the Russian International Register of Ships, no later than March 31 of the year following the year in which the vessel was registered in that register or the last year for which registration was confirmed; [Subparagraph added by Federal Law No. 168-FZ of December 20, 2005.]

5.2. when applying for a legally significant action other than an action specified in subparagraphs 1-5.1 and 5.3 of this paragraph, before filing the application and/or documents for performance of the action or, if the application is filed electronically, after it is filed but before it is accepted for consideration; [Subparagraph added by Federal Law No. 383-FZ of December 3, 2011; as amended by Federal Law No. 325-FZ of September 29, 2019.]

5.3. when applying for the legally significant action specified in subparagraph 138 of paragraph 1 of Article 333.33 of this Code, after filing the application and documents but before federal special stamps are issued; [Subparagraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. [Repealed by Federal Law No. 325-FZ of September 29, 2019.]

  2. for annual confirmation of international-company status, no later than March 31 of the year following the year in which the international company was registered or the last year for which its status was confirmed. [Subparagraph added by Federal Law No. 66-FZ of March 26, 2022.]

2. Unless this Chapter provides otherwise, state duty is paid by the payer.

If several payers that are not entitled to benefits under this Chapter simultaneously apply for performance of a legally significant action, they pay the state duty in equal shares.

If one or more applicants for a legally significant action are exempt from state duty under this Chapter, the state duty is reduced in proportion to the number of exempt persons. The remainder is paid by the person or persons that are not exempt.

Special rules for paying state duty based on the type of legally significant action, the category of payer, or other circumstances are established by Articles 333.20, 333.22, 333.25, 333.27, 333.29, 333.32, and 333.34 of this Code.

The payer does not pay state duty for amendments to an issued document that correct errors attributable to the body and/or official that issued the document when performing a legally significant action. [Paragraph added by Federal Law No. 374-FZ of December 27, 2009.]

3. State duty must be paid at the place where the legally significant action is performed, in cash or by noncash payment. [As amended by Federal Law No. 201-FZ of December 31, 2005.]

Payment by noncash means is evidenced by a payment order bearing an execution notation from the bank or the relevant territorial body of the Federal Treasury, or another body that opens and maintains accounts, including one that settles payments electronically. [As amended by Federal Law No. 374-FZ of December 27, 2009.]

Cash payment is evidenced by a receipt in the prescribed form issued by a bank or by a receipt issued by an official or the cashier's office of the body to which payment was made. [As amended by Federal Laws No. 201-FZ of December 31, 2005, and No. 216-FZ of July 24, 2007.]

Payment is also evidenced by payment information contained in the State Information System for State and Municipal Payments prescribed by Federal Law No. 210-FZ of July 27, 2010, On Organization of the Provision of State and Municipal Services. [Paragraph added by Federal Law No. 133-FZ of July 28, 2012.]

If that system contains payment information, no additional evidence of payment is required. [Paragraph added by Federal Law No. 133-FZ of July 28, 2012.]

4. Foreign organizations, foreign citizens, and stateless persons pay state duty under the procedure and at the rates established by this Chapter for organizations and individuals, respectively.

International companies pay state duty under the procedure and at the rates established by this Chapter for organizations. [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

5. [Paragraph added by Federal Law No. 374-FZ of December 27, 2009; repealed by Federal Law No. 325-FZ of September 29, 2019.]

Article 333.19. State-Duty Rates for Cases Heard by the Supreme Court of the Russian Federation, Courts of General Jurisdiction, and Justices of the Peace

[Title as amended by Federal Law No. 198-FZ of June 28, 2014.]

1. For cases heard by the Supreme Court of the Russian Federation under Russian civil-procedure legislation and administrative-proceedings legislation, by courts of general jurisdiction, or by justices of the peace, state duty is payable at the following rates:

  1. upon filing a property-related statement of claim or a property-related administrative statement of claim that is subject to valuation, where the amount in dispute is:
Amount in dispute State duty
Up to RUB 100,000 RUB 4,000
RUB 100,001-300,000 RUB 4,000 plus 3% of the amount exceeding RUB 100,000
RUB 300,001-500,000 RUB 10,000 plus 2.5% of the amount exceeding RUB 300,000
RUB 500,001-1,000,000 RUB 15,000 plus 2% of the amount exceeding RUB 500,000
RUB 1,000,001-3,000,000 RUB 25,000 plus 1% of the amount exceeding RUB 1,000,000
RUB 3,000,001-8,000,000 RUB 45,000 plus 0.7% of the amount exceeding RUB 3,000,000
RUB 8,000,001-24,000,000 RUB 80,000 plus 0.35% of the amount exceeding RUB 8,000,000
RUB 24,000,001-50,000,000 RUB 136,000 plus 0.3% of the amount exceeding RUB 24,000,000
RUB 50,000,001-100,000,000 RUB 214,000 plus 0.2% of the amount exceeding RUB 50,000,000
Over RUB 100,000,000 RUB 314,000 plus 0.15% of the amount exceeding RUB 100,000,000, capped at RUB 900,000

  1. upon filing an application for a court order, 50 percent of the state duty charged upon filing a property-related statement of claim;

  2. upon filing a property-related statement of claim not subject to valuation or a non-property statement of claim: RUB 3,000 for an individual and RUB 20,000 for an organization;

  3. upon filing a statement of claim in a dispute arising from formation, amendment, or termination of an agreement that does not seek restitution of performance under a transaction or an award of property, or a statement of claim seeking invalidation of a transaction that does not seek application of the consequences of invalidity: RUB 3,000 for an individual and RUB 20,000 for an organization;

  4. upon filing a statement of claim for dissolution of marriage, RUB 5,000;

  5. upon filing an administrative statement of claim contesting, in whole or in part, a regulatory legal act or regulatory act of a state authority, the Central Bank of the Russian Federation, a state extrabudgetary fund, a local-government body, a public authority of the Sirius Federal Territory, a state corporation, or an official; upon filing an administrative statement of claim contesting a nonregulatory legal act of the President of the Russian Federation, the Federation Council or State Duma of the Federal Assembly of the Russian Federation, the Government of the Russian Federation, or the Government Commission for Control over Foreign Investment in the Russian Federation; or upon filing an administrative statement of claim contesting an act of a federal executive authority, another federal state body, the Central Bank of the Russian Federation, or a state extrabudgetary fund that explains legislation and has normative characteristics: RUB 4,000 for an individual and RUB 20,000 for an organization;

  6. upon filing an administrative statement of claim seeking to have a nonregulatory legal act declared invalid or a decision, action, or omission of a state authority, local-government body, another body, or an official declared unlawful: RUB 3,000 for an individual and RUB 15,000 for an organization;

  7. upon filing an application in special proceedings, RUB 3,000;

  8. upon filing an application for procedural succession, other than universal succession: RUB 2,000 for an individual and RUB 15,000 for an organization;

  9. upon filing an application for issuance of a writ of execution to enforce an arbitral award or an application for recognition and enforcement of a judgment of a foreign court or an award of a foreign arbitral tribunal, 30 percent of the state duty calculated under subparagraph 1 of this paragraph on the basis of the amount confirmed by the relevant decision or award;

  10. upon filing an application to set aside an arbitral award, the state duty calculated under subparagraph 1 of this paragraph on the basis of the amount contested by the applicant;

  11. upon filing an application for a duplicate writ of execution or for review of a default judgment by the court that rendered it, RUB 1,500;

  12. upon filing an application to restore an expired time limit for presenting a writ of execution for enforcement; to defer or permit payment by installments in enforcement of a judicial ruling; to modify the method or procedure for enforcement; for reversal of enforcement of a judicial ruling; or for clarification of a judicial ruling, RUB 3,000;

  13. upon filing an application for review of judicial rulings on the basis of new or newly discovered circumstances, RUB 10,000;

  14. upon filing an application for interim relief for a claim, including a claim before an arbitral tribunal, to substitute an interim measure, or to terminate interim relief, other than an application for preliminary interim measures to protect copyright and/or related rights on information and telecommunications networks, including the Internet, RUB 10,000;

  15. upon filing an application in a maintenance case, RUB 150. If the court awards maintenance both for children and for the claimant, the state duty is doubled;

  16. upon filing an administrative statement of claim seeking compensation for violation of the right to judicial proceedings within a reasonable time or the right to enforcement of a judicial act within a reasonable time: RUB 300 for an individual and RUB 6,000 for an organization;

  17. upon filing an administrative statement of claim seeking compensation for violation of conditions of detention in custody or confinement in a correctional institution, RUB 300;

  18. upon filing an appeal, an interlocutory appeal, or a cassation appeal against a court order: RUB 3,000 for an individual and RUB 15,000 for an organization;

  19. upon filing a cassation appeal: RUB 5,000 for an individual and RUB 20,000 for an organization; and

  20. upon filing a cassation or supervisory appeal with the Supreme Court of the Russian Federation, or an appeal against a ruling by a justice of the Supreme Court of the Russian Federation refusing to refer a cassation or supervisory appeal for consideration at a court hearing: RUB 7,000 for an individual and RUB 25,000 for an organization.

[Paragraph as amended by Federal Law No. 259-FZ of August 8, 2024.]

2. This Article applies subject to Article 333.20 of this Code.

Article 333.20. Special Rules for Paying State Duty When Applying to the Supreme Court of the Russian Federation, Courts of General Jurisdiction, and Justices of the Peace

[Title as amended by Federal Law No. 198-FZ of June 28, 2014.]

1. In cases heard by the Supreme Court of the Russian Federation under Russian civil-procedure legislation and administrative-proceedings legislation, by courts of general jurisdiction, or by justices of the peace, state duty is paid subject to the following special rules: [As amended by Federal Laws No. 198-FZ of June 28, 2014, and No. 23-FZ of March 8, 2015.]

  1. when a statement of claim or administrative statement of claim contains both property and non-property claims, the state duties established for property and non-property statements of claim are both paid; [As amended by Federal Law No. 23-FZ of March 8, 2015.]

  2. the amount in dispute in a claim or administrative claim on which state duty is calculated is determined by the claimant or administrative claimant or, in the cases established by law, by the judge under Russian civil-procedure legislation and administrative-proceedings legislation; [As amended by Federal Law No. 23-FZ of March 8, 2015.]

  3. when filing a statement of claim for division of jointly owned property, separation of a share from that property, or recognition of a right to a share in the property, state duty is calculated as follows:

    • if no court has previously decided a dispute concerning recognition of the claimant's ownership of the property, under subparagraph 1 of paragraph 1 of Article 333.19 of this Code;

    • if a court has previously rendered a decision recognizing the claimant's ownership of the property, under subparagraph 3 of paragraph 1 of Article 333.19 of this Code;

  4. when a counterclaim or administrative counterclaim is filed, or when a third party asserting an independent claim concerning the subject matter enters the case, state duty is paid under Article 333.19 of this Code; [As amended by Federal Law No. 23-FZ of March 8, 2015.]

  5. if a party that has ceased to participate is replaced by its successor under a court ruling, including upon an individual's death, an organization's reorganization, assignment of a claim, assumption of debt, or another change of persons in an obligation, the successor pays the state duty if the replaced party did not pay it;

  6. if a judge severs one or more joined claims or administrative claims into separate proceedings, the state duty paid when the claim was filed is not recalculated or refunded, and no state duty is paid again in the severed proceedings; [As amended by Federal Law No. 23-FZ of March 8, 2015.]

  7. no state duty is paid when a cassation appeal is filed by co-parties or third parties appearing on the same side as the person that filed the cassation appeal, or by interested persons in administrative proceedings; [As amended by Federal Law No. 23-FZ of March 8, 2015.]

  8. if the claimant or administrative claimant is exempt from state duty under this Chapter, the defendant or administrative defendant, unless also exempt, pays state duty in proportion to the claims granted by the court or, in cases prescribed by administrative-proceedings legislation, in full; [As amended by Federal Law No. 23-FZ of March 8, 2015.]

  9. if the amount in dispute is difficult to determine when the claim is filed, the judge provisionally determines the state duty. Any shortfall is paid subsequently on the basis of the amount in dispute determined by the court in resolving the case, within the time limit established by subparagraph 2 of paragraph 1 of Article 333.18 of this Code;

  10. if the claimant increases the claims, any state-duty shortfall is paid on the increased amount in dispute within the time limit established by subparagraph 2 of paragraph 1 of Article 333.18. If the claimant reduces the claims, excess state duty is refunded under Article 333.40 of this Code. State duty is determined under the same procedure if the court goes beyond the relief sought because of the circumstances of the case;

  11. when heirs file a statement of claim to recover their share of property, state duty is paid under the procedure for a property-related statement of claim not subject to valuation if a court has previously resolved the dispute over recognition of ownership of the property;

  12. when a statement of claim seeks both dissolution of marriage and division of marital property, state duty is paid at both the rate for a dissolution-of-marriage claim and the rate for a property-related claim;

  13. if acceptance for consideration of a statement of claim, administrative statement of claim, or application for a court order is refused, or if a court order is set aside, the state duty paid upon filing is credited against the state duty payable; [As amended by Federal Law No. 48-FZ of March 2, 2016.]

  14. [Repealed by Federal Law No. 374-FZ of December 27, 2009.]

  15. when a statement of claim seeks application of the consequences of invalidity of a transaction, state duty is paid at the rate established for property-related statements of claim on the basis of the value of the property to be returned; [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

  16. when a statement of claim seeks foreclosure on pledged property, state duty is paid at the rate established for property-related statements of claim on the basis of the value of the property subject to foreclosure. If a monetary claim under a joint and several obligation is asserted together with the foreclosure claim and property-related state duty has been paid on that monetary claim, state duty on the foreclosure claim is paid at the rate established for non-property statements of claim. [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

2. Based on the payer's financial circumstances, the Supreme Court of the Russian Federation, a court of general jurisdiction, or a justice of the peace may exempt the payer from state duty in a case heard by that court or justice, reduce the duty, or defer payment or permit payment by installments under Article 333.41 of this Code. [As amended by Federal Law No. 198-FZ of June 28, 2014.]

3. This Article applies subject to Articles 333.35 and 333.36 of this Code.

Article 333.21. State-Duty Rates for Cases Heard by the Supreme Court of the Russian Federation and State Commercial Courts

[Title as amended by Federal Law No. 198-FZ of June 28, 2014.]

1. For cases heard by the Supreme Court of the Russian Federation under Russian commercial-procedure legislation or by state commercial courts, state duty is payable at the following rates:

  1. upon filing a property-related statement of claim subject to valuation, where the amount in dispute is:
Amount in dispute State duty
Up to RUB 100,000 RUB 10,000
RUB 100,001-1,000,000 RUB 10,000 plus 5% of the amount exceeding RUB 100,000
RUB 1,000,001-10,000,000 RUB 55,000 plus 3% of the amount exceeding RUB 1,000,000
RUB 10,000,001-50,000,000 RUB 325,000 plus 1% of the amount exceeding RUB 10,000,000
Over RUB 50,000,000 RUB 725,000 plus 0.5% of the amount exceeding RUB 50,000,000, capped at RUB 10,000,000

  1. upon filing a statement of claim in a dispute arising from formation, amendment, or termination of an agreement that does not seek restitution of performance under a transaction or an award of property, or a statement of claim seeking invalidation of a transaction that does not seek application of the consequences of invalidity: RUB 15,000 for an individual and RUB 50,000 for an organization;

  2. upon filing an application for a court order, 50 percent of the state duty charged upon filing a property-related statement of claim, but not less than RUB 8,000;

  3. upon filing a property-related statement of claim not subject to valuation or a non-property statement of claim: RUB 15,000 for an individual and RUB 50,000 for an organization;

  4. upon filing an application contesting a regulatory legal act of a federal executive authority that affects the applicant's rights and legitimate interests in legal protection of intellectual-property results and means of individualization, including patent rights and rights in breeding achievements, integrated-circuit topographies, trade secrets or know-how, means of individualization of legal entities, goods, work, services, and enterprises, and use of intellectual-property results within a unified technology: RUB 10,000 for an individual and RUB 60,000 for an organization;

  5. upon filing an application contesting an act of a federal executive authority in the sphere of patent rights and rights in breeding achievements, integrated-circuit topographies, trade secrets or know-how, means of individualization of legal entities, goods, work, services, and enterprises, or use of intellectual-property results within a unified technology, if that act explains legislation and has normative characteristics: RUB 10,000 for an individual and RUB 60,000 for an organization;

  6. upon filing an application seeking to have a nonregulatory legal act declared invalid or a decision, action, or omission of a state authority, local-government body, another body, or an official declared unlawful: RUB 10,000 for an individual and RUB 50,000 for an organization;

  7. upon filing an application to have a debtor declared insolvent or bankrupt: RUB 10,000 for an individual and RUB 100,000 for an organization. No state duty is charged when the debtor files its own application to be declared insolvent or bankrupt;

  8. for applications, claims, and other separate disputes to be heard within a bankruptcy case, 50 percent of the state duty determined under this paragraph on the basis of the substance of the relief sought;

  9. upon filing an application to establish a fact of legal significance, RUB 30,000;

  10. upon filing an application by a third party asserting an independent claim concerning the subject matter to enter the case:

  1. upon filing an application for procedural succession, other than universal succession: RUB 5,000 for an individual and RUB 25,000 for an organization;

  2. upon filing an application for issuance of a writ of execution to enforce an arbitral award or an application for recognition and enforcement of a judgment of a foreign court or a foreign arbitral award, 30 percent of the state duty calculated under subparagraph 1 of this paragraph on the basis of the amount confirmed by the relevant decision or award;

  3. upon filing an application to set aside an arbitral award, the state duty calculated under subparagraph 1 of this paragraph on the basis of the amount contested by the applicant;

  4. upon filing an application for a duplicate writ of execution, to restore an expired time limit for presenting a writ of execution for enforcement, to defer or permit payment by installments in enforcement of a judicial act, to modify the method or procedure for enforcement, for reversal of enforcement of a judicial act, or for clarification of a judicial act, RUB 10,000;

  5. upon filing an application for review of a judicial act on the basis of new or newly discovered circumstances, RUB 30,000;

  6. upon filing an application for interim relief for a claim, including a claim before an arbitral tribunal, to substitute an interim measure, or to terminate interim relief, RUB 30,000;

  7. upon filing an application seeking compensation for violation of the right to judicial proceedings within a reasonable time or the right to enforcement of a judicial act within a reasonable time: RUB 300 for an individual and RUB 6,000 for an organization;

  8. upon filing an appeal or a cassation appeal against a court order: RUB 10,000 for an individual and RUB 30,000 for an organization;

  9. upon filing a cassation appeal: RUB 20,000 for an individual and RUB 50,000 for an organization; and

  10. upon filing a cassation or supervisory appeal with the Supreme Court of the Russian Federation, or an appeal against a ruling by a justice of the Supreme Court of the Russian Federation refusing to refer a cassation or supervisory appeal for consideration at a court hearing: RUB 30,000 for an individual and RUB 80,000 for an organization.

[Paragraph as amended by Federal Law No. 259-FZ of August 8, 2024.]

2. This Article applies subject to Article 333.22 of this Code.

Article 333.22. Special Rules for Paying State Duty When Applying to the Supreme Court of the Russian Federation and State Commercial Courts

[Title as amended by Federal Law No. 198-FZ of June 28, 2014.]

1. In cases heard by the Supreme Court of the Russian Federation under Russian commercial-procedure legislation or by state commercial courts, state duty is paid subject to the following special rules: [As amended by Federal Law No. 198-FZ of June 28, 2014.]

  1. when a statement of claim contains both property and non-property claims, the state duties established for property and non-property statements of claim are both paid;

  2. the amount in dispute is determined by the claimant or, if it is stated incorrectly, by the state commercial court. The amount includes contractual penalties, fines, late charges, and interest specified in the statement of claim;

  3. if the claimant increases the claims, any state-duty shortfall is paid on the increased amount in dispute within the time limit established by subparagraph 2 of paragraph 1 of Article 333.18 of this Code. If the claimant reduces the claims, excess state duty is refunded under Article 333.40. State duty is determined under the same procedure if the court goes beyond the relief sought because of the circumstances of the case. The amount in dispute for a claim comprising several independent claims is the sum of all those claims;

  4. if the claimant is exempt from state duty under this Chapter, the defendant, unless also exempt, pays state duty in proportion to the claims granted by the state commercial court;

  5. when an application seeks repayment or reimbursement of funds from a budget, state duty is calculated on the contested monetary amount at the rates established by subparagraph 1 of paragraph 1 of Article 333.21 of this Code;

  6. [Repealed by Federal Law No. 57-FZ of April 3, 2017.]

  7. if acceptance of a statement of claim or application, or an application for a court order, is refused, or if a court order is set aside, the state duty paid upon filing is credited against the state duty payable; [Subparagraph added by Federal Law No. 48-FZ of March 2, 2016; as amended by Federal Law No. 57-FZ of April 3, 2017.]

  8. when a statement of claim seeks application of the consequences of invalidity of a transaction, state duty is paid at the rate established for property-related statements of claim on the basis of the value of the property to be returned; [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

  9. when a statement of claim seeks foreclosure on pledged property, state duty is paid at the rate established for property-related statements of claim on the basis of the value of the property subject to foreclosure. If a monetary claim under a joint and several obligation is asserted together with the foreclosure claim and property-related state duty has been paid on that monetary claim, state duty on the foreclosure claim is paid at the rate established for non-property statements of claim. [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

2. Based on the payer's financial circumstances, the Supreme Court of the Russian Federation or a state commercial court may exempt the payer from state duty in a case heard by that court, reduce the duty, or defer payment or permit payment by installments under Article 333.41 of this Code. [As amended by Federal Law No. 198-FZ of June 28, 2014.]

3. This Article applies subject to Articles 333.35 and 333.37 of this Code.

Article 333.23. State-Duty Rates for Cases Heard by the Constitutional Court of the Russian Federation

[Title as amended by Federal Law No. 306-FZ of July 14, 2022.]

1. For cases heard by the Constitutional Court of the Russian Federation, state duty is payable at the following rates:

  1. for submission of a request or motion, RUB 6,750; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  2. for submission of a complaint by an organization, RUB 6,750; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  3. for submission of a complaint by an individual, RUB 450. [As amended by Federal Law No. 221-FZ of July 21, 2014.]

2. [Repealed by Federal Law No. 306-FZ of July 14, 2022.]

3. Based on the payer's financial circumstances, the Constitutional Court of the Russian Federation may exempt the payer from state duty in a case heard by that Court, reduce the duty, or defer payment or permit payment by installments under Article 333.41 of this Code. [As amended by Federal Laws No. 205-FZ of November 29, 2012, and No. 306-FZ of July 14, 2022.]

4. This Article applies subject to Article 333.35 of this Code.

Article 333.24. State-Duty Rates for Notarial Acts

1. For notarial acts performed by notaries of state notarial offices and/or officials of executive authorities or local-government bodies authorized to perform notarial acts under legislative acts of the Russian Federation and/or constituent entities of the Russian Federation, state duty is payable at the following rates:

  1. for certification of a power of attorney for a transaction requiring notarial form under Russian law, RUB 200;

  2. for certification of another power of attorney requiring notarial form under Russian law, RUB 200;

  3. for certification of a power of attorney issued by way of substitution, where certification is mandatory under Russian law, RUB 200;

  4. for certification of a mortgage agreement where Russian law requires certification:

    • for a mortgage of residential premises securing repayment of a credit or loan granted to acquire or construct a house or apartment, RUB 200;

    • for a mortgage of other immovable property, other than sea-going vessels, aircraft, and inland-waterway vessels, 0.3 percent of the agreement amount, capped at RUB 3,000;

    • for a mortgage of sea-going vessels, aircraft, or inland-waterway vessels, 0.3 percent of the agreement amount, capped at RUB 30,000;

4.1. for certification of a sale and purchase agreement or pledge agreement for an interest or part of an interest in the charter capital of a limited liability company, based on the agreement amount:

Agreement amount State duty
Up to RUB 1,000,000 0.5% of the agreement amount, but not less than RUB 1,500
RUB 1,000,001-10,000,000 inclusive RUB 5,000 plus 0.3% of the amount exceeding RUB 1,000,000
Over RUB 10,000,001 RUB 32,000 plus 0.15% of the amount exceeding RUB 10,000,000, capped at RUB 150,000

[Subparagraph added by Federal Law No. 405-FZ of December 6, 2011.]

  1. for certification of another agreement whose subject is subject to valuation, where certification is mandatory under Russian law, 0.5 percent of the agreement amount, but not less than RUB 300 and not more than RUB 20,000;

  2. for certification of a transaction whose subject is not subject to valuation and that must be notarized under Russian law, RUB 500;

  3. for certification of an agreement assigning a claim under a mortgage agreement for residential premises or under a credit or loan agreement secured by such a mortgage, RUB 300;

  4. for certification of an organization's constitutive documents or copies, RUB 500;

  5. for certification of a maintenance agreement, RUB 250;

  6. for certification of a marriage contract, RUB 500;

  7. for certification of a suretyship agreement, 0.5 percent of the amount secured, but not less than RUB 200 and not more than RUB 20,000;

  8. for certification of an agreement amending or terminating a notarized agreement, RUB 200;

  9. for certification of a will or acceptance of a closed will, RUB 100;

  10. for opening an envelope containing a closed will and announcing the will, RUB 300;

  11. for certification of a power of attorney to use and/or dispose of property other than property specified in subparagraph 16 of this paragraph: RUB 100 if issued to a child, including an adopted child, spouse, parent, or full sibling; RUB 500 if issued to another individual;

  12. for certification of a power of attorney to use and/or dispose of a motor vehicle: RUB 250 if issued to a child, including an adopted child, spouse, parent, or full sibling; RUB 400 if issued to another individual;

  13. for making a marine protest, RUB 30,000;

  14. for certifying the accuracy of a translation from one language into another, RUB 100 per page;

  15. for making a notarial writ of execution, 0.5 percent of the amount to be recovered, capped at RUB 20,000;

  16. for accepting money or securities on deposit where acceptance is mandatory under Russian law, 0.5 percent of the money or market value of the securities, but not less than RUB 20 and not more than RUB 20,000;

  17. for certifying the authenticity of a signature where certification is mandatory under Russian law: RUB 100 on a document or application other than a bank signature card or an application to register a legal entity; RUB 200 for each person on each bank signature card or application to register a legal entity;

  18. for issuance of a certificate of inheritance under intestacy or a will: 0.3 percent of the inherited property's value, capped at RUB 100,000, for a child, including an adopted child, spouse, parent, or full sibling of the decedent; 0.6 percent of that value, capped at RUB 1,000,000, for another heir;

  19. for measures to protect an estate, RUB 600;

  20. for protesting a bill of exchange for nonpayment, nonacceptance, or failure to date acceptance, or certifying nonpayment of a check, 1 percent of the unpaid amount, capped at RUB 20,000;

  21. for issuance of a duplicate of a document kept in the files of a state notarial office or executive authority, RUB 100; and

  22. for another notarial act for which Russian law prescribes mandatory notarial form, RUB 100.

2. This Article applies subject to Article 333.25 of this Code.

Article 333.25. Special Rules for Paying State Duty When Applying for Notarial Acts

1. State duty for notarial acts is paid subject to the following special rules:

  1. for a notarial act performed outside the premises of a state notarial office, executive authority, or local-government body, the state duty is increased by a factor of 1.5;

  2. if a power of attorney is issued in respect of several persons, the state duty is paid once;

  3. if there are several heirs, including heirs under intestacy or a will and heirs entitled to a compulsory share of the estate, each heir pays the state duty;

  4. for issuance of a certificate of inheritance on the basis of a court decision invalidating a certificate previously issued, state duty is paid under the procedure and at the rates established by this Chapter. The duty paid for the preceding certificate is refunded under Article 333.40 of this Code. At the payer's request, the preceding duty is credited against the duty on the new certificate within one year after the relevant court decision becomes legally effective. The same procedure applies when an agreement invalidated by a court is notarized again;

  5. in calculating state duty for certification of an agreement subject to valuation, the agreement amount stated by the parties is used, but it may not be less than the amount determined under subparagraphs 7-10 of this paragraph. In calculating state duty for issuance of a certificate of inheritance, the inherited property's value determined under subparagraphs 7-10 is used. For certification of a transaction alienating, or establishing an obligation to alienate, an interest or part of an interest in the charter capital of a limited liability company, the agreement amount stated by the parties is used, but it may not be less than the nominal value of the interest or part. For certification of a sale and purchase agreement or pledge agreement for an interest or part of an interest in such charter capital, the valuation of the pledged interest or part stated by the parties to the pledge agreement is used, but it may not be less than its nominal value. [As amended by Federal Laws No. 205-FZ of July 19, 2009, and No. 405-FZ of December 6, 2011.]

At the payer's election, a document stating the property's market, cadastral, or other nominal value issued by a person specified in subparagraphs 7-10 may be submitted for calculating the duty. Notaries and officials performing notarial acts may not determine the type of property value or valuation method for calculating the duty or require the payer to submit a document evidencing a particular type of value or valuation method. [As amended by Federal Laws No. 205-FZ of November 29, 2012, and No. 325-FZ of September 29, 2019.]

If several documents issued by persons specified in subparagraphs 7-10 state different property values, the lowest stated value is used to calculate the duty. [As amended by Federal Law No. 205-FZ of November 29, 2012.]

[Subparagraph as amended by Federal Law No. 201-FZ of December 31, 2005.]

  1. inherited property is valued at its value on the date the estate opens, using the Central Bank of the Russian Federation exchange rate for foreign currency and securities denominated in foreign currency;

  2. the value of a motor vehicle may be determined by appraisers, legal entities entitled to enter into valuation agreements under Russian valuation legislation, or forensic-expert institutions of the justice authority; [As amended by Federal Law No. 205-FZ of November 29, 2012.]

  3. the value of immovable property other than land may be determined by appraisers, legal entities entitled to enter into valuation agreements under Russian valuation legislation, or organizations or bodies responsible for recording immovable property at its location; [As amended by Federal Law No. 205-FZ of November 29, 2012.]

  4. the value of land may be determined by appraisers, legal entities entitled to enter into valuation agreements under Russian valuation legislation, or bodies responsible for state cadastral recording and state registration of rights to immovable property; [As amended by Federal Laws No. 205-FZ of November 29, 2012, and No. 401-FZ of November 30, 2016.]

  5. the value of property not specified in subparagraphs 7-9 may be determined by appraisers or legal entities entitled to enter into valuation agreements under Russian valuation legislation; [As amended by Federal Law No. 205-FZ of November 29, 2012.]

  6. an inherited patent is valued at the total state duties paid by the date of the decedent's death for patenting the invention, industrial design, or utility model. An inherited right to obtain a patent is valued under the same procedure;

  7. inherited property rights are valued by reference to the value, on the date the estate opens, of the property to which the rights relate, using the Central Bank of the Russian Federation exchange rate for foreign currency and securities denominated in foreign currency; and

  8. inherited property located outside the Russian Federation, or inherited property rights in that property, are valued at the amount stated in a foreign valuation document prepared by officials of competent authorities and applied in the Russian Federation in accordance with Russian law.

2. This Article applies subject to Articles 333.35 and 333.38 of this Code.

Article 333.26. State-Duty Rates for State Registration of Civil-Status Acts and Other Legally Significant Actions Performed by Civil-Registry Offices and Other Authorized Bodies

1. For state registration of civil-status acts and other legally significant actions performed by civil-registry offices and other authorized bodies, state duty is payable at the following rates:

  1. for state registration of a marriage, including issuance of the certificate, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  2. for state registration of a divorce, including issuance of the certificates:

    • where the spouses, who have no minor children in common, mutually consent to the divorce, RUB 5,000 from each spouse; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 176-FZ of July 12, 2024.]

    • where the divorce is granted through judicial proceedings, RUB 5,000 from each spouse; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 176-FZ of July 12, 2024.]

    • where the divorce is registered upon the application of one spouse because the other spouse has been declared missing or legally incapacitated by a court or has been sentenced to imprisonment for more than three years for committing a crime, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  3. for state registration of the establishment of paternity, including issuance of the certificate of establishment of paternity, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  4. for state registration of a change of name, comprising a surname, given name, and/or patronymic, including issuance of the certificate of change of name, RUB 5,000; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 176-FZ of July 12, 2024.]

  5. for making corrections and amendments to civil-status records, including issuance of certificates, RUB 700; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 176-FZ of July 12, 2024.]

  6. for issuance of a duplicate certificate of state registration of a civil-status act, RUB 500; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 176-FZ of July 12, 2024.]

  7. for issuance to individuals of certificates based on the archives of civil-registry offices and other authorized bodies, RUB 350. [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 176-FZ of July 12, 2024.]

[Paragraph as amended by Federal Law No. 374-FZ of December 27, 2009.]

2. This Article applies subject to Article 333.27 of this Code.

Article 333.27. Special Rules for Paying State Duty for State Registration of Civil-Status Acts and Other Legally Significant Actions Performed by Civil-Registry Offices and Other Authorized Bodies

1. When civil-status acts are registered or the actions specified in Article 333.26 of this Code are performed, state duty is paid subject to the following special rules:

  1. when corrections and/or amendments are made to civil-status records on the basis of an opinion issued by a civil-registry office, state duty is paid at the rate established by subparagraph 5 of paragraph 1 of Article 333.26 of this Code, regardless of the number of civil-status records corrected and/or amended or the number of certificates issued; [As amended by Federal Law No. 204-FZ of December 29, 2004.]

  2. for issuance of certificates of state registration of civil-status acts in connection with a change of name, state duty is paid at the rate established by subparagraph 6 of paragraph 1 of Article 333.26 of this Code for each certificate.

2. No state duty is payable for issuance of a certificate of state registration of a civil-status act if the corresponding civil-status record was restored pursuant to a court decision.

2.1. No state duty is payable for issuance of a certificate of state registration of a civil-status act or another document confirming a fact of state registration of a civil-status act where the certificate or document is transmitted under an international treaty of the Russian Federation or in response to a request from a diplomatic mission or consular office of the Russian Federation. [Paragraph added by Federal Law No. 41-FZ of April 5, 2010.]

2.2. No state duty is payable for amending a birth record to add the child's patronymic and place of birth if those details were not provided for by the birth-record form in effect when the record was prepared. [Paragraph added by Federal Law No. 306-FZ of November 2, 2013.]

3. This Article applies subject to Articles 333.35 and 333.39 of this Code.

Article 333.28. State-Duty Rates for Actions Relating to Acquisition or Renunciation of Citizenship of the Russian Federation and to Entry into or Exit from the Russian Federation

1. For actions relating to acquisition or renunciation of citizenship of the Russian Federation and to entry into or exit from the Russian Federation, state duty is payable at the following rates:

  1. for issuance of a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation, RUB 2,000; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  2. for issuance of a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation that contains an electronic data carrier (a new-generation passport), RUB 6,000; [As amended by Federal Laws No. 221-FZ of July 21, 2014, No. 180-FZ of July 3, 2018, and No. 539-FZ of November 27, 2023.]

  3. for issuance of a seaman's passport or seafarer's identity document, RUB 1,300; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  4. for making amendments to a seaman's passport or seafarer's identity document, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  5. for issuance, to a citizen of the Russian Federation under 14 years of age, of a passport identifying that citizen outside the territory of the Russian Federation, RUB 1,000; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  6. for issuance, to a citizen of the Russian Federation under 14 years of age, of a passport identifying that citizen outside the territory of the Russian Federation that contains an electronic data carrier (a new-generation passport), RUB 3,000; [As amended by Federal Laws No. 221-FZ of July 21, 2014, No. 180-FZ of July 3, 2018, and No. 539-FZ of November 27, 2023.]

  7. for making amendments to a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation, RUB 500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  8. for issuance of a refugee travel document or extension of its validity, RUB 420; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 539-FZ of November 27, 2023.]

  9. for issuance or extension of a visa to a foreign citizen or stateless person temporarily staying in the Russian Federation for:

    • exit from the Russian Federation, RUB 1,200; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 539-FZ of November 27, 2023.]

    • exit from the Russian Federation followed by reentry into the Russian Federation, RUB 1,200; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 539-FZ of November 27, 2023.]

    • multiple crossings of the State Border of the Russian Federation, RUB 1,920; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 539-FZ of November 27, 2023.]

  10. for provision, by the federal executive authority responsible for foreign affairs, of a decision to issue an ordinary single-entry or double-entry visa, transmitted to a diplomatic mission or consular office of the Russian Federation, RUB 650; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  11. for provision, by the federal executive authority responsible for foreign affairs, of a decision to issue an ordinary multiple-entry visa, transmitted to a diplomatic mission or consular office of the Russian Federation, RUB 1,000; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  12. for amendment, by the federal executive authority responsible for foreign affairs, of a decision to issue a visa, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  13. for redirection, by the federal executive authority responsible for foreign affairs and at an organization's request, of a decision to issue a visa to a diplomatic mission or consular office of the Russian Federation, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  14. for initial registration of an organization with the federal executive authority responsible for foreign affairs or its territorial body, RUB 1,600; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  15. for annual reregistration of an organization with the federal executive authority responsible for foreign affairs or its territorial body, RUB 1,000; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  16. for issuance, extension, or restoration of visas to foreign citizens and stateless persons by offices of the federal executive authority responsible for foreign affairs located at checkpoints across the State Border of the Russian Federation, at the rates established by the Government of the Russian Federation according to the type of action, but not more than RUB 9,000 for the issuance, extension, or restoration of each visa;

  17. for issuance of an invitation to enter the Russian Federation to a foreign citizen or stateless person, RUB 960 for each invitee; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 539-FZ of November 27, 2023.]

  18. for issuance of a residence permit to a foreign citizen or stateless person, including replacement of that permit, RUB 6,000; [As amended by Federal Laws No. 258-FZ of August 2, 2019, and No. 539-FZ of November 27, 2023.]

  19. for registration of a foreign citizen or stateless person at a place of residence in the Russian Federation, except for persons specified in Part 3 of Article 5 of Federal Law No. 121-FZ of May 23, 2025, On Amendments to Certain Legislative Acts of the Russian Federation and on Conducting an Experiment to Introduce Additional Mechanisms for Recording Foreign Citizens, RUB 1,000; [As amended by Federal Laws No. 221-FZ of July 21, 2014, No. 539-FZ of November 27, 2023, and No. 271-FZ of July 31, 2025.]

19.1. for registration of a foreign citizen or stateless person at a place of stay, except for persons specified in Part 3 of Article 5 of Federal Law No. 121-FZ of May 23, 2025, On Amendments to Certain Legislative Acts of the Russian Federation and on Conducting an Experiment to Introduce Additional Mechanisms for Recording Foreign Citizens, RUB 500; [Subparagraph added by Federal Law No. 271-FZ of July 31, 2025.]

19.2. for extension of the period of temporary stay of a foreign citizen in the Russian Federation, except where that period is determined by the validity period of a visa, RUB 1,000; [Subparagraph added by Federal Law No. 271-FZ of July 31, 2025.]

  1. [Repealed by Federal Law No. 229-FZ of July 27, 2010.]

  2. [Repealed by Federal Law No. 229-FZ of July 27, 2010.]

  3. for issuance of a temporary residence permit to a foreign citizen or stateless person, RUB 1,920; [As amended by Federal Laws No. 221-FZ of July 21, 2014, No. 347-FZ of July 14, 2022, and No. 539-FZ of November 27, 2023.]

22.1. for issuance of a temporary residence permit for educational purposes to a foreign citizen or stateless person, RUB 1,920; [Subparagraph added by Federal Law No. 347-FZ of July 14, 2022; as amended by Federal Law No. 539-FZ of November 27, 2023.]

  1. for issuance of a permit to engage and employ foreign workers, RUB 12,000 for each foreign worker engaged; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 539-FZ of November 27, 2023.]

23.1. for issuance of a duplicate permit to engage and employ foreign workers or amendment of information contained in such a permit, RUB 2,100; [Subparagraph added by Federal Law No. 271-FZ of July 31, 2025.]

  1. for issuance of a work permit to a foreign citizen or stateless person, RUB 4,200; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 539-FZ of November 27, 2023.]

24.1. for extension of the validity of a work permit of a foreign citizen or stateless person, RUB 4,200; [Subparagraph added by Federal Law No. 271-FZ of July 31, 2025.]

24.2. for issuance of a duplicate work permit of a foreign citizen or stateless person or amendment of information contained in that permit, RUB 2,100; [Subparagraph added by Federal Law No. 271-FZ of July 31, 2025.]

  1. for admission to citizenship of the Russian Federation, renunciation of citizenship of the Russian Federation, or establishment of the fact that citizenship of the Russian Federation is or is not held, RUB 4,200; [As amended by Federal Laws No. 41-FZ of April 5, 2010, No. 221-FZ of July 21, 2014, No. 389-FZ of July 31, 2023, and No. 539-FZ of November 27, 2023.]

  2. for issuance of a document needed to establish and/or pay, under the pension legislation of the Russian Federation, an insurance pension and/or funded pension or a state pension, RUB 50 for each document; [As amended by Federal Law No. 177-FZ of June 29, 2015.]

  3. for issuance or reissuance of an employment patent to a foreign citizen or stateless person, RUB 4,200; [Subparagraph added by Federal Law No. 271-FZ of July 31, 2025.]

  4. for issuance of a duplicate employment patent of a foreign citizen or stateless person or amendment of information contained in that patent, RUB 2,100. [Subparagraph added by Federal Law No. 271-FZ of July 31, 2025.]

[Paragraph as amended by Federal Law No. 374-FZ of December 27, 2009.]

2. This Article applies subject to Article 333.29 of this Code.

Article 333.29. Special Rules for Paying State Duty for Actions Relating to Acquisition or Renunciation of Citizenship of the Russian Federation and to Entry into or Exit from the Russian Federation

State duty for the actions specified in Article 333.28 of this Code is paid subject to the following special rules:

  1. [Repealed by Federal Law No. 204-FZ of December 29, 2004.]

  2. no state duty is payable upon admission to citizenship of the Russian Federation of individuals who held citizenship of the USSR, resided and continue to reside in states that formed part of the USSR, did not acquire citizenship of those states, and consequently remain stateless. If an individual, in an application for admission to citizenship of the Russian Federation, simultaneously requests admission to citizenship of the Russian Federation for the individual's minor children or wards, state duty is paid at the rate specified in subparagraph 25 of paragraph 1 of Article 333.28 of this Code as for consideration of a single application; [As amended by Federal Laws No. 201-FZ of December 31, 2005, No. 41-FZ of April 5, 2010, and No. 389-FZ of July 31, 2023.]

  3. no state duty is payable upon admission to citizenship of the Russian Federation of orphans and children deprived of parental care; [Subparagraph added by Federal Law No. 106-FZ of July 21, 2005.]

  4. no state duty is payable for issuance, to a citizen of the Russian Federation whose place of residence is Kaliningrad Region, of the documents specified in subparagraphs 1, 2, 5, and 6 of paragraph 1 of Article 333.28 of this Code; [Subparagraph added by Federal Law No. 155-FZ of December 5, 2005; as amended by Federal Laws No. 201-FZ of December 31, 2005, and No. 374-FZ of December 27, 2009.]

  5. in exceptional cases, state duty for issuance, extension, or restoration of visas to foreign citizens and stateless persons by offices of the federal executive authority responsible for foreign affairs located at checkpoints across the State Border of the Russian Federation may be paid in foreign currency at the exchange rate established by the Central Bank of the Russian Federation on the payment date; [Subparagraph added by Federal Law No. 374-FZ of December 27, 2009.]

  6. no state duty is payable for registration at a place of residence in the Russian Federation of foreign citizens and stateless persons participating in the State Program to Assist the Voluntary Resettlement to the Russian Federation of Compatriots Living Abroad or of their family members who resettle with them for permanent residence in the Russian Federation; [Subparagraph added by Federal Law No. 77-FZ of April 21, 2011.]

  7. no state duty is payable for registration at a place of stay of foreign citizens and stateless persons in a hotel or other accommodation facility providing accommodation services, a children's recreation and health-improvement organization, a medical organization providing inpatient medical care, a social-services organization providing residential social services, or an institution enforcing a criminal or administrative sentence, or for registration at a place of stay of foreign citizens and stateless persons by diplomatic missions and consular offices of a foreign state in the Russian Federation, except where the foreign citizens or stateless persons engage in employment in those organizations. [Subparagraph added by Federal Law No. 271-FZ of July 31, 2025.]

Article 333.30. State-Duty Rates for Actions of the Authorized Federal Executive Authority Relating to State Registration of a Computer Program, Database, or Integrated-Circuit Layout

When an application is made to the authorized federal executive authority for actions relating to state registration of a computer program, database, or integrated-circuit layout, state duty is payable at the following rates:

  1. for examination of an application for state registration of a computer program, database, or integrated-circuit layout and adoption of a decision based on that examination, RUB 5,000;

  2. for examination of a right holder's application to amend the Register of Computer Programs, Register of Databases, or Register of Integrated-Circuit Layouts and adoption of a decision based on that examination, RUB 3,000 for each computer program, database, or integrated-circuit layout;

  3. for examination of an application for state registration of a contractual assignment of the exclusive right to a registered computer program, database, or integrated-circuit layout, a contractual pledge of that right, or a contractual grant of the right to use a registered integrated-circuit layout; for amendment of a registered disposition of the exclusive right under the relevant contract; or for termination of a registered disposition of the exclusive right under a contract granting the right to use, or pledging the exclusive right to, a registered computer program, database, or integrated-circuit layout, and adoption of a decision based on the examination, RUB 5,000 plus RUB 3,000 for each computer program, database, or integrated-circuit layout beyond the first that is covered by the contract;

  4. for examination of an application for state registration of a noncontractual transfer to another person of the exclusive right to a registered computer program, database, or integrated-circuit layout and adoption of a decision based on that examination, RUB 5,000 plus RUB 3,000 for each registered computer program, registered database, or registered integrated-circuit layout beyond the first that is included in the application.

[Article as amended by Federal Law No. 389-FZ of November 23, 2024.]

Article 333.31. State-Duty Rates for Actions of the Federal Executive Authority Exercising State Control and Supervision over the Production, Use, and Circulation of Precious Metals and over the Use and Circulation of Precious Stones

[Title as amended by Federal Law No. 324-FZ of October 15, 2020.]

1. For actions of the federal executive authority exercising state control and supervision over the production, use, and circulation of precious metals and over the use and circulation of precious stones, state duty is payable at rates established by the Government of the Russian Federation within the following limits, according to the type of action: [As amended by Federal Law No. 324-FZ of October 15, 2020.]

  1. for assaying and marking jewelry and other articles made of precious metals with the state assay hallmark: [As amended by Federal Law No. 112-FZ of May 2, 2015.]

    • gold articles, up to RUB 200 per article; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

    • silver articles, up to RUB 500 per article; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

    • platinum articles, up to RUB 200 per article; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

    • palladium articles, up to RUB 200 per article; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  2. for expert examination of jewelry and other articles made of precious metals, or expert or gemological examination of precious stones, except in the cases specified in subparagraphs 3 and 4 of this paragraph, up to RUB 5,500 per item; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 112-FZ of May 2, 2015.]

  3. for expert examination, performed for museums by the federal executive authority exercising state control and supervision over the production, use, and circulation of precious metals and over the use and circulation of precious stones, of precious metals and precious stones and of inserts made of various materials in articles, up to RUB 100 per item; [As amended by Federal Law No. 324-FZ of October 15, 2020.]

  4. [Repealed by Federal Law No. 205-FZ of November 29, 2012.]

  5. for analysis of materials containing precious metals, up to RUB 2,500 for determination of one element; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  6. for registration of maker's marks, up to RUB 1,000 per unit of measurement; [As amended by Federal Law No. 112-FZ of May 2, 2015.]

  7. for production of maker's marks at the request of manufacturers of jewelry and other articles made of precious metals, up to RUB 1,000 per unit of measurement; [Subparagraph added by Federal Law No. 112-FZ of May 2, 2015.]

  8. for application, by electrospark marking and at the request of manufacturers of jewelry and other articles made of precious metals, of impressions of maker's marks, up to RUB 1,000 per unit of measurement; [Subparagraph added by Federal Law No. 112-FZ of May 2, 2015.]

  9. for removal from jewelry and other articles made of precious metals of impressions of counterfeit assay hallmarks or maker's marks, or for production of assay reagents, up to RUB 1,000 per unit of measurement; [Subparagraph added by Federal Law No. 112-FZ of May 2, 2015.]

  10. for storage of jewelry and other articles made of precious metals submitted for assaying and hallmarking beyond the period established by the Government of the Russian Federation, up to RUB 1,000 per unit of measurement; [Subparagraph added by Federal Law No. 112-FZ of May 2, 2015.]

  11. for confirmation of the classification characteristics of precious stones, up to RUB 7,000 per unit of measurement; [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

  12. for confirmation of the characteristics of precious metals, up to RUB 2,500 per unit of measurement. [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph as amended by Federal Law No. 374-FZ of December 27, 2009.]

2. [Repealed by Federal Law No. 112-FZ of May 2, 2015.]

3. This Article applies subject to Article 333.32 of this Code.

Article 333.32. Special Rules for Paying State Duty for Actions of the Federal Executive Authority Exercising State Control and Supervision over the Production, Use, and Circulation of Precious Metals and over the Use and Circulation of Precious Stones

[Title as amended by Federal Law No. 324-FZ of October 15, 2020.]

1. State duty for the actions specified in Article 333.31 of this Code is paid:

  1. before release of the articles, when jewelry or other articles made of precious metals are submitted for assaying and hallmarking; [As amended by Federal Laws No. 203-FZ of December 29, 2004, and No. 112-FZ of May 2, 2015.]

  2. before release of the examination results, when various objects, articles, materials, or stones are submitted for expert examination. [As amended by Federal Law No. 201-FZ of December 31, 2005.]

When an expert examination is performed on museum premises or precious stones are examined at the request of law-enforcement authorities, state duty is paid after the examination has been performed and the relevant documents prepared, but before the examination results are released; [As amended by Federal Laws No. 201-FZ of December 31, 2005, and No. 112-FZ of May 2, 2015.]

  1. before release of the results confirming the characteristics of precious metals or the classification characteristics of precious stones, when precious metals or precious stones are submitted for confirmation of those characteristics. [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

2. If, at the request of the organization or individual for whom the actions are performed, assaying, hallmarking, expert examination, or analysis is completed in a shorter period than prescribed by regulations of the federal executive authority responsible for developing state policy and legal regulation in the production, processing, and circulation of precious metals and precious stones, state duty is charged at rates increased as follows: [As amended by Federal Law No. 112-FZ of May 2, 2015.]

  1. by 200 percent if hallmarked articles are released within one day after acceptance;

  2. by 100 percent if hallmarked articles are released within two days after acceptance;

  3. by 200 percent if examination or analysis results are released within one day after acceptance of the articles.

3. Depending on the characteristics of jewelry and other articles made of precious metals submitted for assaying and hallmarking, state duty is increased as follows: [As amended by Federal Laws No. 201-FZ of December 31, 2005, and No. 112-FZ of May 2, 2015.]

  1. by 100 percent for articles with mounted stones or inserts, except articles submitted after repair;

  2. by 100 percent for articles whose component parts are made of different precious-metal alloys. The state duty is determined by reference to the precious metal in the principal part of the article to which the principal state assay hallmark is applied;

  3. by 50 percent for articles submitted in individual packaging or with attached labels, tags, seals, or similar items that require additional handling time.

4. When articles are marked with a combined tool comprising a maker's mark and the state assay hallmark, state duty is increased by 50 percent.

5. When nontransportable articles, whether fragile or oversized, are examined, or when other articles are examined on museum premises at the customer's request, state duty is increased by 25 percent. [As amended by Federal Law No. 201-FZ of December 31, 2005.]

6. The increases in state duty provided for in paragraphs 2-5 of this Article are calculated by reference to the state-duty rates established under Article 333.31 of this Code. [As amended by Federal Law No. 201-FZ of December 31, 2005.]

7. [Paragraph added by Federal Law No. 201-FZ of December 31, 2005; repealed by Federal Law No. 112-FZ of May 2, 2015.]

8. When state duty for the production of assay reagents is calculated, the cost of precious metals used in their production is disregarded. [Paragraph added by Federal Law No. 201-FZ of December 31, 2005.]

Article 333.32.1. State-Duty Rates for Actions of the Authorized Federal Executive Authority Relating to State Registration of Medicinal Products and Registration of Medicinal Products for Human Use and Veterinary Medicinal Products for Purposes of Establishing a Common Market for Medicines within the Eurasian Economic Union

[Title as amended by Federal Laws No. 25-FZ of March 7, 2017, and No. 299-FZ of July 31, 2025.]

1. For actions of the authorized federal executive authority relating to state registration of medicinal products under Federal Law No. 61-FZ of April 12, 2010, On the Circulation of Medicines, state duty is payable at the following rates, according to the type of action: [As amended by Federal Law No. 25-FZ of March 7, 2017.]

  1. for ethical review and examination of medicinal-product documents to obtain authorization to conduct a clinical trial of a medicinal product for human use, RUB 135,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  2. for examination of documents submitted to determine whether, upon state registration, a medicinal product for human use may be treated as an orphan medicinal product, RUB 420,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  3. for examination of medicinal-product documents to obtain authorization to conduct an international multicenter clinical trial of a medicinal product for human use, RUB 210,000;

  4. for ethical review and examination of medicinal-product documents to obtain authorization to conduct a post-registration clinical trial of a medicinal product for human use, RUB 135,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  5. [Repealed by Federal Law No. 382-FZ of November 29, 2021.]

  6. [Repealed by Federal Law No. 382-FZ of November 29, 2021.]

  7. for examination of the quality of a medicine and examination of the balance between the expected benefit and the potential risk of using a medicinal product for human use for which international multicenter clinical trials have been conducted, some of them in the Russian Federation, upon state registration of the medicinal product, RUB 325,000;

  8. for examination of the quality of a medicine and examination of the balance between the expected benefit and the potential risk of using a veterinary medicinal product upon its state registration, RUB 215,000;

  9. for issuance of authorization to conduct a clinical trial of a medicinal product for human use, RUB 5,000;

  10. for issuance of authorization to conduct an international multicenter clinical trial of a medicinal product for human use, RUB 5,000;

  11. for issuance of authorization to conduct a post-registration clinical trial of a medicinal product for human use, RUB 5,000;

  12. for issuance of a medicinal-product registration certificate, RUB 10,000;

  13. for confirmation of state registration of a medicinal product for human use, RUB 172,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  14. for confirmation of state registration of a veterinary medicinal product, RUB 70,000;

  15. for amendments to documents in the registration dossier of a registered medicinal product for human use that require examination of medicines in respect of the quality of the medicine and/or the balance between the expected benefit and the potential risk of using the medicinal product for human use, RUB 490,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  16. for amendments to documents in the registration dossier of a registered medicinal product for human use that do not require examination of medicines for human use, RUB 5,000;

  17. for inclusion in the State Register of Medicines of a pharmaceutical substance manufactured for sale, RUB 253,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  18. for amendments to documents concerning a pharmaceutical substance manufactured for sale and included in the State Register of Medicines that require examination of medicines, RUB 253,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  19. for amendments to documents concerning a pharmaceutical substance manufactured for sale and included in the State Register of Medicines that do not require examination of medicines, RUB 5,000;

  20. for amendments to documents in the registration dossier of a registered veterinary medicinal product that require examination of medicines for veterinary use, RUB 70,000;

  21. for amendments to documents in the registration dossier of a registered veterinary medicinal product that do not require examination of medicines for veterinary use, RUB 2,600;

  22. for issuance of a duplicate medicinal-product registration certificate, RUB 2,000.

2. For actions of the authorized federal executive authority relating to registration, under the law of the Eurasian Economic Union, of medicinal products for human use for purposes of establishing a common market for medicines within the Eurasian Economic Union, state duty is payable at the following rates, according to the type of action:

  1. for examination of a medicinal product for human use upon its registration, RUB 325,000;

  2. for assessment of an expert report evaluating the safety, efficacy, and quality of a medicinal product for human use, RUB 325,000;

  3. for examination, upon registration, of a medicinal product with well-established medical use, RUB 250,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  4. for assessment of an expert report evaluating the safety, efficacy, and quality of a medicinal product with well-established medical use upon its registration, RUB 165,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  5. for confirmation of registration of a medicinal product for human use, RUB 207,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  6. for amendments to documents in the registration dossier of a registered medicinal product for human use that require examination of the medicinal product for human use, RUB 150,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  7. for amendments to documents in the registration dossier of a registered medicinal product for human use that do not require examination of the medicinal product for human use, RUB 5,000;

  8. for bringing the registration dossier of a medicinal product for human use into compliance with the requirements of the Eurasian Economic Union, RUB 115,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  9. for issuance of a registration certificate for a medicinal product for human use, RUB 10,000;

  10. for issuance of a duplicate registration certificate for a medicinal product for human use, RUB 2,000.

[Paragraph added by Federal Law No. 25-FZ of March 7, 2017.]

3. For actions of the authorized federal executive authority relating to registration, under the law of the Eurasian Economic Union, of veterinary medicinal products for purposes of establishing a common market for medicines within the Eurasian Economic Union, state duty is payable at the following rates, according to the type of action:

  1. for examination of a veterinary medicine for purposes of registering a veterinary medicinal product, RUB 461,000;

  2. for examination of documents concerning a veterinary medicinal product as part of its registration procedure, RUB 360,000;

  3. for examination of a veterinary medicine for purposes of confirming registration of a veterinary medicinal product, RUB 164,000;

  4. for examination of documents concerning a veterinary medicinal product as part of the procedure for confirming its registration, RUB 149,000;

  5. for examination of the registration dossier of a veterinary medicinal product and examination of samples of a veterinary medicine as part of the procedure for amending that registration dossier, RUB 323,000;

  6. for examination of the registration dossier of a veterinary medicinal product, without examination of samples of a veterinary medicine, as part of the procedure for amending that registration dossier, RUB 191,000;

  7. for amendments to documents in the registration dossier of a veterinary medicinal product, without examination of that registration dossier or samples of a veterinary medicine as part of the procedure for amending that registration dossier, RUB 11,000;

  8. for examination of documents concerning a veterinary medicinal product as part of the procedure for amending its registration dossier, RUB 231,000;

  9. for examination of a veterinary medicine for purposes of bringing the registration dossier of a veterinary medicinal product into compliance with the requirements of the Eurasian Economic Union, RUB 323,000;

  10. for examination of documents concerning a veterinary medicinal product as part of the procedure for bringing its registration dossier into compliance with the requirements of the Eurasian Economic Union, RUB 220,000;

  11. for adoption of a decision on whether registration of a veterinary medicinal product registered within the Eurasian Economic Union may be recognized in states that acceded to the Eurasian Economic Union after that medicinal product was registered, RUB 44,000;

  12. for examination of documents concerning a veterinary medicinal product for purposes of recognizing registration of that medicinal product, RUB 320,000.

[Paragraph added by Federal Law No. 299-FZ of July 31, 2025.]

[Article added by Federal Law No. 41-FZ of April 5, 2010; as amended by Federal Law No. 480-FZ of December 29, 2014.]

Article 333.32.2. State-Duty Rates for Actions of the Authorized Federal Executive Authority Relating to State Registration of Medical Devices and Registration of Medical Devices Intended for Circulation in the Common Market for Medical Devices within the Eurasian Economic Union

1. For actions of the authorized federal executive authority relating to state registration of medical devices under Federal Law No. 323-FZ of November 21, 2011, On the Fundamentals of Health Protection of Citizens in the Russian Federation, state duty is payable at the following rates:

  1. for issuance of a medical-device registration certificate, RUB 11,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  2. for examination of the quality, efficacy, and safety of a medical device upon its state registration, according to the class of potential risk from its use under the nomenclature classification of medical devices approved by the federal executive authority responsible for developing and implementing state policy and legal regulation in health care:

    • Class 1, RUB 72,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 2a, RUB 104,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 2b, RUB 136,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 3, RUB 184,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  3. for amendments to documents in the registration dossier of a medical device that do not require examination of the device's quality, efficacy, and safety, RUB 2,500; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  4. for examination of the quality, efficacy, and safety of a medical device when documents in its registration dossier are amended, according to the class of potential risk from its use under the nomenclature classification of medical devices approved by the federal executive authority responsible for developing and implementing state policy and legal regulation in health care:

    • Class 1, RUB 32,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 2a, RUB 48,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 2b, RUB 64,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 3, RUB 104,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  5. for issuance of a duplicate medical-device registration certificate, RUB 2,500. [As amended by Federal Law No. 382-FZ of November 29, 2021.]

2. For actions of the authorized federal executive authority relating to registration, under the law of the Eurasian Economic Union, of medical devices intended for circulation in the common market for medical devices within the Eurasian Economic Union, state duty is payable at the following rates:

  1. for issuance of a medical-device registration certificate, RUB 11,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  2. for examination of the safety, quality, and efficacy of a medical device upon its registration, according to the class of potential risk from its use under the law of the Eurasian Economic Union:

    • Class 1, RUB 72,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 2a, RUB 104,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 2b, RUB 136,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 3, RUB 184,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  3. for amendments to documents in the registration dossier of a medical device that do not require examination of the device's safety, quality, and efficacy, RUB 2,500; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  4. for examination of the safety, quality, and efficacy of a medical device when documents in its registration dossier are amended, according to the class of potential risk from its use under the law of the Eurasian Economic Union:

    • Class 1, RUB 32,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 2a, RUB 48,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 2b, RUB 64,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 3, RUB 104,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  5. for issuance of a duplicate medical-device registration certificate, RUB 2,500; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  6. for approval of an expert opinion evaluating the safety, efficacy, and quality of a medical device upon its registration, according to the class of potential risk from its use under the law of the Eurasian Economic Union:

    • Class 1, RUB 72,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 2a, RUB 104,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 2b, RUB 136,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 3, RUB 184,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  7. for approval of an expert opinion evaluating the safety, efficacy, and quality of a medical device when documents in its registration dossier are amended, according to the class of potential risk from its use under the law of the Eurasian Economic Union:

    • Class 1, RUB 32,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 2a, RUB 48,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 2b, RUB 64,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

    • Class 3, RUB 104,000. [As amended by Federal Law No. 382-FZ of November 29, 2021.]

[Article added by Federal Law No. 317-FZ of November 25, 2013; as amended by Federal Law No. 25-FZ of March 7, 2017.]

Article 333.32.3. State-Duty Rates for Actions of the Authorized Federal Executive Authority Relating to State Registration of Biomedical Cell Products

For actions of the authorized federal executive authority relating to state registration of biomedical cell products under Federal Law No. 180-FZ of June 23, 2016, On Biomedical Cell Products, state duty is payable at the following rates, according to the type of action:

  1. for examination of the quality of a biomedical cell product, examination of documents to obtain authorization to conduct a clinical trial of the biomedical cell product, and ethical review of whether a clinical trial of the biomedical cell product may be conducted, when application is made for state registration of the product, RUB 580,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  2. for examination of the efficacy of a biomedical cell product and examination of the balance between the expected benefit and the potential risk of using the product upon its state registration, RUB 220,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  3. for examination of the efficacy of a biomedical cell product and examination of the balance between the expected benefit and the potential risk of using a product for which international multicenter clinical trials have been conducted, some of them in the Russian Federation, when application is made for state registration of the product, RUB 415,000; [As amended by Federal Law No. 382-FZ of November 29, 2021.]

  4. for issuance of authorization to conduct a clinical trial of a biomedical cell product, RUB 5,000;

  5. for issuance of a registration certificate for a biomedical cell product, RUB 5,000;

  6. for issuance of a duplicate registration certificate for a biomedical cell product, RUB 5,000;

  7. for confirmation of state registration of a biomedical cell product, RUB 50,000;

  8. for amendments to documents in the registration dossier of a registered biomedical cell product that require biomedical examination of the product, RUB 75,000;

  9. for amendments to documents in the registration dossier of a registered biomedical cell product that do not require biomedical examination of the product, RUB 5,000;

  10. for issuance of authorization to conduct an international multicenter clinical trial of a biomedical cell product, RUB 100,000;

  11. for issuance of authorization to conduct a post-registration clinical trial of a biomedical cell product, RUB 100,000.

[Article added by Federal Law No. 25-FZ of March 7, 2017.]

Article 333.32.4. State-Duty Rates for Actions of the Authorized Federal Executive Authority Relating to the Grant, Reissuance, and Confirmation of Authorization to Use an Unregistered In Vitro Diagnostic Medical Device

For actions of the authorized federal executive authority relating to the grant, reissuance, and confirmation of authorization to use an unregistered in vitro diagnostic medical device under Federal Law No. 323-FZ of November 21, 2011, On the Fundamentals of Health Protection of Citizens in the Russian Federation, state duty is payable at the following rates:

  1. for granting authorization to use an unregistered in vitro diagnostic medical device, RUB 9,500;

  2. for reissuance of authorization to use an unregistered in vitro diagnostic medical device, RUB 2,500;

  3. for confirmation of authorization to use an unregistered in vitro diagnostic medical device, RUB 7,000;

  4. for examination of the quality, safety, and efficacy of an unregistered in vitro diagnostic medical device for purposes of granting authorization to use it, RUB 65,800;

  5. for examination of the quality, safety, and efficacy of an unregistered in vitro diagnostic medical device for purposes of confirming authorization to use it, RUB 54,500.

[Article added by Federal Law No. 382-FZ of November 29, 2021.]

Article 333.33. State-Duty Rates for State Registration and Other Legally Significant Actions

1. State duty is payable at the following rates:

  1. for state registration of a legal entity, other than state registration of the liquidation of a legal entity, a political party or regional branch of a political party, an All-Russian public organization of persons with disabilities or a branch constituting its structural unit, or an international company, RUB 4,000; [As amended by Federal Laws No. 235-FZ of July 18, 2011, and No. 66-FZ of March 26, 2022.]

1.1. for state registration of an international company, RUB 150,000; [Subparagraph added by Federal Law No. 66-FZ of March 26, 2022; as amended by Federal Law No. 176-FZ of July 12, 2024.]

1.2. for annual confirmation of international-company status, RUB 150,000; [Subparagraph added by Federal Law No. 66-FZ of March 26, 2022.]

  1. for state registration of a political party and of each regional branch of a political party, RUB 3,500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

2.1. for state registration of an All-Russian public organization of persons with disabilities or a branch constituting its structural unit, RUB 1,400; [Subparagraph added by Federal Law No. 235-FZ of July 18, 2011; as amended by Federal Law No. 221-FZ of July 21, 2014.]

  1. for state registration of amendments to a legal entity's constituent documents or state registration of the liquidation of a legal entity, except where liquidation is carried out under a bankruptcy procedure, 20 percent of the state duty established by subparagraph 1 of this paragraph;

3.1. for state registration of amendments to the constituent documents of an All-Russian public organization of persons with disabilities or a branch constituting its structural unit, RUB 100; [Subparagraph added by Federal Law No. 221-FZ of July 21, 2014.]

  1. for entry of information concerning a nonprofit organization in the State Register of Self-Regulatory Organizations, that is, inclusion of the nonprofit organization in the Unified State Register of Self-Regulatory Organizations, RUB 6,500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

4.1. for entry of information concerning a legal entity in the State Register of Microfinance Organizations, RUB 1,500; [Subparagraph added by Federal Law No. 153-FZ of July 5, 2010; as amended by Federal Law No. 221-FZ of July 21, 2014.]

4.2. [Subparagraph added by Federal Law No. 153-FZ of July 5, 2010; repealed by Federal Law No. 197-FZ of July 13, 2020.]

4.3. for a decision on an application to enter information concerning a legal entity in the State Register of Professional Collection Organizations, RUB 100,000; [Subparagraph added by Federal Law No. 246-FZ of July 3, 2016; as amended by Federal Law No. 451-FZ of December 13, 2024.]

4.4. [Subparagraph added by Federal Law No. 246-FZ of July 3, 2016; repealed by Federal Law No. 451-FZ of December 13, 2024.]

4.5. for entry of information concerning a legal entity in the State Register of Pawnshops, RUB 1,500; [Subparagraph added by Federal Law No. 197-FZ of July 13, 2020.]

4.6. for entry of information concerning a legal entity in the Register of Financial-Platform Operators under Federal Law No. 211-FZ of July 20, 2020, On Conducting Financial Transactions Using a Financial Platform, RUB 35,000; [Subparagraph added by Federal Law No. 374-FZ of November 23, 2020.]

  1. for accreditation of a branch or representative office established in the Russian Federation by a foreign organization from a state that is not a member of the Eurasian Economic Union, RUB 120,000 for each branch or representative office; [As amended by Federal Law No. 389-FZ of July 31, 2023.]

5.1. for accreditation of a branch or representative office established in the Russian Federation by a foreign organization from a member state of the Eurasian Economic Union, RUB 4,000 for each branch or representative office; [Subparagraph added by Federal Law No. 389-FZ of July 31, 2023.]

  1. for state registration of an individual as an individual entrepreneur, RUB 800;

  2. for state registration of termination by an individual of activity as an individual entrepreneur, 20 percent of the state duty established by subparagraph 6 of this paragraph;

  3. for reissuance of a certificate of state registration of an individual as an individual entrepreneur or a certificate of state registration of a legal entity, 20 percent of the state duty paid for state registration;

  4. for issuance of a registration certificate to a person conducting transactions involving straight-run gasoline, RUB 3,500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

9.1. for issuance of a registration certificate to a person conducting transactions involving benzene, paraxylene, or orthoxylene, RUB 3,500; [Subparagraph added by Federal Law No. 366-FZ of November 24, 2014.]

9.2. for issuance of a registration certificate to a person conducting transactions involving middle distillates, RUB 3,500; [Subparagraph added by Federal Law No. 323-FZ of November 23, 2015.]

9.3. for issuance of a registration certificate to a person conducting transactions involving processing of middle distillates, RUB 3,500; [Subparagraph added by Federal Law No. 335-FZ of November 27, 2017.]

9.4. for issuance of a registration certificate to a person conducting transactions involving processing of petroleum feedstock, RUB 3,500; [Subparagraph added by Federal Law No. 301-FZ of August 3, 2018.]

9.5. for issuance of a registration certificate to a person conducting transactions involving ethane processing, RUB 3,500; [Subparagraph added by Federal Law No. 321-FZ of October 15, 2020.]

9.6. for issuance of a registration certificate to a person conducting transactions involving processing of liquefied petroleum gas, RUB 3,500; [Subparagraph added by Federal Law No. 321-FZ of October 15, 2020.]

  1. for issuance of a registration certificate to an organization conducting transactions involving ethyl alcohol, RUB 3,500; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 326-FZ of September 29, 2019.]

  2. for state registration of a media outlet whose products are intended for distribution primarily throughout the Russian Federation, outside the Russian Federation, or in two or more constituent entities of the Russian Federation, or for amendment of its registration record, including an amendment relating to its subject matter or specialization, RUB 8,000; [As amended by Federal Law No. 253-FZ of July 29, 2017.]

  3. for state registration of a media outlet whose products are intended for distribution primarily within a constituent entity of the Russian Federation or a municipality, or for amendment of its registration record, including an amendment relating to its subject matter or specialization, RUB 4,000; [As amended by Federal Law No. 253-FZ of July 29, 2017.]

  4. for issuance of authorization to distribute the products of a foreign periodical publication in the Russian Federation, RUB 8,000; [As amended by Federal Law No. 253-FZ of July 29, 2017.]

  5. [Repealed by Federal Law No. 253-FZ of July 29, 2017.]

  6. [Repealed by Federal Law No. 41-FZ of April 5, 2010.]

  7. for registration at the place of residence of a foreign citizen or stateless person residing in the Russian Federation, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  8. for issuance of a passport of a citizen of the Russian Federation, RUB 300; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  9. for issuance of a passport of a citizen of the Russian Federation to replace one that has been lost or become unusable, RUB 1,500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  10. for state registration of a vehicle-pledge agreement, including issuance of certificates, RUB 1,600; [As amended by Federal Laws No. 306-FZ of November 2, 2013, and No. 221-FZ of July 21, 2014.]

  11. for issuance of a duplicate certificate of state registration of a vehicle-pledge agreement to replace one that has been lost or become unusable, RUB 800; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  12. for state cadastral registration and state registration of rights to an enterprise as a property complex, and for state registration of a transfer of rights to such an enterprise, transactions involving such an enterprise where those transactions are subject to state registration under federal law, or restrictions on rights to or encumbrances on such an enterprise, 0.2 percent of the value, determined on the date of application for the legally significant action, of the property, property rights, and other rights forming part of the enterprise as a property complex, but not less than 0.2 percent of the transaction price underlying the transfer of ownership of the enterprise and not more than RUB 1,000,000; [As amended by Federal Law No. 362-FZ of October 29, 2024.]

  13. for state registration of rights to, restrictions on rights to, and encumbrances on immovable-property objects, and transactions involving an immovable-property object where those transactions are subject to state registration under federal law, except for the legally significant actions specified in subparagraphs 21, 22.1, 22.4, 24-26, 26.1, 26.2, 27.2, 28-31, 61, and 80.1 of this paragraph: [As amended by Federal Laws No. 325-FZ of September 29, 2019, No. 305-FZ of July 2, 2021, No. 493-FZ of December 5, 2022, No. 176-FZ of July 12, 2024, and No. 275-FZ of July 31, 2025.]

For individuals: [As amended by Federal Law No. 176-FZ of July 12, 2024.]

For organizations, other than the organizations specified in the eighth textual paragraph of this subparagraph: [As amended by Federal Law No. 176-FZ of July 12, 2024.]

For religious organizations of the same faith that are parties to a donation agreement between them concerning immovable property used for religious purposes, RUB 2,000. [Textual paragraph added by Federal Law No. 611-FZ of December 19, 2023; as amended by Federal Law No. 176-FZ of July 12, 2024.]

The state duty payable under the fourth and seventh textual paragraphs of this subparagraph is rounded down to a whole multiple of RUB 100; [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

22.1. for state registration of the right of common shared ownership of investment-unit holders in immovable property forming part of a unit investment fund, or acquired for inclusion in such a fund, or of restrictions on that right, encumbrances on that property, or transactions involving that property: [As amended by Federal Laws No. 221-FZ of July 21, 2014, No. 325-FZ of September 29, 2019, and No. 176-FZ of July 12, 2024.]

The state duty payable under the third and fourth textual paragraphs of this subparagraph is rounded down to a whole multiple of RUB 100; [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 362-FZ of October 29, 2024.]

[Subparagraph added by Federal Law No. 41-FZ of April 5, 2010; as amended by Federal Law No. 205-FZ of November 29, 2012.]

22.2. for state cadastral registration of an immovable-property object under construction or an immovable-property object that has been constructed or formed, without simultaneous state registration of rights, except for the legally significant actions specified in subparagraph 22.3 of this paragraph: [As amended by Federal Law No. 275-FZ of July 31, 2025.]

[Subparagraph added by Federal Law No. 176-FZ of July 12, 2024.]

22.3. for state cadastral registration in connection with a change in information concerning an immovable-property object:

[Subparagraph added by Federal Law No. 176-FZ of July 12, 2024.]

22.4. for simultaneous state cadastral registration and state registration of rights to an immovable-property object under construction or an immovable-property object that has been constructed or formed, except for the legally significant actions specified in subparagraph 26.2 of this paragraph:

[Subparagraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 275-FZ of July 31, 2025.]

  1. [Repealed by Federal Law No. 176-FZ of July 12, 2024.]

  2. for state cadastral registration or state registration of an individual's ownership of a land parcel intended for personal subsidiary farming; gardening or vegetable gardening by citizens for their own needs; individual garage construction; individual housing construction; the activity of a peasant farm; or an immovable-property object under construction or already constructed on such a parcel, RUB 700; [As amended by Federal Law No. 275-FZ of July 31, 2025.]

24.1. for simultaneous state cadastral registration and state registration of an individual's ownership of a land parcel intended for personal subsidiary farming; gardening or vegetable gardening by citizens for their own needs; individual garage construction; individual housing construction; the activity of a peasant farm; or an immovable-property object under construction or already constructed on such a parcel, RUB 1,000; [Subparagraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 275-FZ of July 31, 2025.]

  1. for state registration of rights to, restrictions on rights to, and encumbrances on agricultural land parcels, or transactions involving such parcels where those transactions are subject to state registration under federal law, RUB 700; [As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 176-FZ of July 12, 2024.]

25.1. for simultaneous state cadastral registration and state registration of rights to an agricultural land parcel, RUB 1,000; [Subparagraph added by Federal Law No. 176-FZ of July 12, 2024.]

  1. for state registration of a share in the right of common ownership of agricultural land parcels, RUB 200; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 176-FZ of July 12, 2024.]

26.1. for state registration of rights to, restrictions on rights to, and encumbrances on gas-distribution and gas-consumption network facilities created in the course of connecting capital-construction facilities, or for state registration of transactions involving those immovable-property facilities where those transactions are subject to state registration under federal law, RUB 2,000; [Subparagraph added by Federal Law No. 305-FZ of July 2, 2021.]

26.2. for simultaneous state cadastral registration and state registration of rights to gas-distribution and gas-consumption network facilities created in the course of connecting capital-construction facilities, RUB 4,000; [Subparagraph added by Federal Law No. 275-FZ of July 31, 2025.]

  1. for amendments to entries in the Unified State Register of Immovable Property concerning rights, restrictions on rights, and encumbrances on immovable property, except for the legally significant actions specified in subparagraph 28.1 of this paragraph: [As amended by Federal Law No. 325-FZ of September 29, 2019.]

27.1. for state registration of a transfer of ownership of an immovable-property object in connection with reorganization of a legal entity by way of transformation, RUB 2,000; [Subparagraph added by Federal Law No. 374-FZ of November 23, 2020; as amended by Federal Law No. 176-FZ of July 12, 2024.]

27.2. for state registration of:

[Subparagraph added by Federal Law No. 493-FZ of December 5, 2022; as amended by Federal Law No. 362-FZ of October 29, 2024.]

  1. for state registration of a mortgage, including entry in the Unified State Register of Immovable Property of a record of the mortgage as an encumbrance on an immovable-property object, except for the legally significant actions specified in subparagraphs 25 and 61 of this paragraph: [As amended by Federal Law No. 325-FZ of September 29, 2019.]

[Subparagraph as amended by Federal Law No. 312-FZ of October 22, 2014.]

28.1. for amendments and additions to a mortgage-registration entry: [As amended by Federal Law No. 325-FZ of September 29, 2019.]

If a mortgage agreement, or an agreement containing a mortgage arrangement securing performance of an obligation, other than an agreement giving rise to a mortgage by operation of law, is concluded between an individual and a legal entity, state duty for the legally significant actions specified in subparagraph 28 of this paragraph and in this subparagraph is charged at the rates established for individuals.

[Subparagraph added by Federal Law No. 312-FZ of October 22, 2014.]

  1. for state registration of:
  1. for state registration of:
  1. for state registration of easements, including easements granting a right of limited use of parts of land parcels where registration is carried out simultaneously with state cadastral registration of those parts: [As amended by Federal Law No. 275-FZ of July 31, 2025.]

  1. [Repealed by Federal Law No. 325-FZ of September 29, 2019.]

  2. [Repealed by Federal Law No. 401-FZ of November 30, 2016.]

  3. for issuance of an opinion constituting an authorization document for export of cultural property:

[Subparagraph as amended by Federal Law No. 430-FZ of December 28, 2017.]

34.1. [Subparagraph added by Federal Law No. 430-FZ of December 28, 2017; repealed by Federal Law No. 176-FZ of July 12, 2024.]

34.2. for issuance of a passport for a musical instrument or bow, RUB 1,000; [Subparagraph added by Federal Law No. 430-FZ of December 28, 2017; as amended by Federal Law No. 457-FZ of December 22, 2020.]

34.3. for issuance of a cultural-property expert certificate, RUB 4,000; [Subparagraph added by Federal Law No. 430-FZ of December 28, 2017.]

  1. for issuance of an opinion constituting an authorization document for temporary export of cultural property, including an extension of the temporary-export period:

[Subparagraph as amended by Federal Law No. 457-FZ of December 22, 2020.]

35.1. for application of marks under Law of the Russian Federation No. 4804-I of April 15, 1993, On the Export and Import of Cultural Property:

[Subparagraph added by Federal Law No. 611-FZ of December 19, 2023.]

  1. for state registration of vehicles and other registration actions relating to:

  1. [Repealed by Federal Law No. 271-FZ of July 31, 2025.]

  2. for amendment of a previously issued passport for self-propelled machinery and other types of equipment, RUB 350; [As amended by Federal Laws No. 221-FZ of July 21, 2014, No. 180-FZ of July 3, 2018, and No. 271-FZ of July 31, 2025.]

38.1. for amendment of a vehicle passport, RUB 525; [Subparagraph added by Federal Law No. 271-FZ of July 31, 2025.]

  1. for issuance of Transit state registration plates for vehicles, including replacements for plates that have been lost or become unusable:

  1. for issuance of a certificate for a released numbered vehicle component, including a replacement for one that has been lost or become unusable, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  2. for issuance of a diagnostic card stating whether a vehicle complies with mandatory vehicle-safety requirements, including a replacement for a card that has been lost or become unusable, in the cases specified in Part 1 of Article 54 of Federal Law No. 3-FZ of February 7, 2011, On the Police, RUB 300; [As amended by Federal Law No. 130-FZ of July 28, 2012.]

41.1. [Subparagraph added by Federal Law No. 330-FZ of November 21, 2011; repealed by Federal Law No. 130-FZ of July 28, 2012.]

41.2. for issuance of a document confirming technical inspection of tractors, self-propelled road-construction machinery, other self-propelled machinery, and their trailers, RUB 400; [Subparagraph added by Federal Law No. 205-FZ of November 29, 2012; as amended by Federal Law No. 221-FZ of July 21, 2014.]

  1. [Repealed by Federal Law No. 130-FZ of July 28, 2012.]

  2. for issuance of a tractor-driver/operator (tractor-driver) certificate or temporary certificate authorizing operation of self-propelled machinery, including a replacement for one that has been lost or become unusable: [As amended by Federal Laws No. 205-FZ of November 29, 2012, and No. 180-FZ of July 3, 2018.]

43.1. for issuance of a national driver's license, including a replacement for one that has been lost or become unusable:

[Subparagraph added by Federal Law No. 180-FZ of July 3, 2018.]

  1. for issuance of an international driver's license, including a replacement for one that has been lost or become unusable, RUB 3,200; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 271-FZ of July 31, 2025.]

  2. [Repealed by Federal Law No. 180-FZ of July 3, 2018.]

  3. for issuance of a certificate that a vehicle incorporating structural modifications complies with safety requirements, including a replacement for one that has been lost or become unusable, RUB 4,500; [As amended by Federal Laws No. 221-FZ of July 21, 2014, No. 180-FZ of July 3, 2018, No. 208-FZ of June 28, 2022, and No. 271-FZ of July 31, 2025.]

46.1. for issuance of authorization to modify the design of an in-service wheeled vehicle, including a replacement for one that has been lost or become unusable, RUB 3,000; [Subparagraph added by Federal Law No. 208-FZ of June 28, 2022; as amended by Federal Law No. 271-FZ of July 31, 2025.]

46.2. for issuance of a certificate admitting a vehicle to the carriage of dangerous goods, including a replacement for one that has been lost or become unusable, RUB 2,250; [Subparagraph added by Federal Law No. 208-FZ of June 28, 2022; as amended by Federal Law No. 271-FZ of July 31, 2025.]

46.3. for extension of the validity of a certificate admitting a vehicle to the carriage of dangerous goods, RUB 1,500; [Subparagraph added by Federal Law No. 208-FZ of June 28, 2022; as amended by Federal Law No. 271-FZ of July 31, 2025.]

  1. for issuance to organizations conducting educational activities of certificates that their equipment and educational facilities meet requirements, for consideration by the relevant authorities of accreditation and the grant of licenses authorizing those organizations to train tractor drivers and operators of self-propelled machinery, RUB 1,600; [As amended by Federal Laws No. 221-FZ of July 21, 2014, No. 346-FZ of November 27, 2017, and No. 383-FZ of November 29, 2021.]

  2. for affixing an apostille, RUB 2,500 for each document; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  3. for recognition of foreign education and/or a foreign qualification by the federal executive authority exercising control and supervision in education, RUB 6,500; [As amended by Federal Law No. 583-FZ of December 29, 2022.]

49.1. for recognition of a foreign academic degree or foreign academic title by the federal executive authority responsible for developing state policy and legal regulation in scientific and technological activity, RUB 5,500; [Subparagraph added by Federal Law No. 385-FZ of December 3, 2011; as amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. [Repealed by Federal Law No. 583-FZ of December 29, 2022.]

50.1. [Subparagraph added by Federal Law No. 385-FZ of December 3, 2011; repealed by Federal Law No. 425-FZ of November 28, 2025.]

  1. for legalization of documents, RUB 350 for each document; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  2. for requesting and obtaining documents from foreign states, RUB 350 for each document; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  3. for actions of the authorized body relating to state registration of issues or additional issues of emissive securities:

  1. for actions of the authorized body relating to registration of pension and insurance rules and long-term-savings formation rules of non-governmental pension funds: [As amended by Federal Law No. 176-FZ of July 12, 2024.]
  1. for the following actions:
  1. for registration actions relating to unit investment funds:
  1. for registration actions relating to securities-market activity:

57.1. for registration actions relating to organized trading:

[Subparagraph added by Federal Law No. 251-FZ of July 23, 2013.]

  1. for the grant of:
  1. for state registration in the State Ship Register, Small-Craft Register, or Bareboat Charter Register of:

[Subparagraph as amended by Federal Law No. 36-FZ of April 23, 2012.]

  1. for state registration of amendments in the State Ship Register, Small-Craft Register, or Bareboat Charter Register concerning:

[Subparagraph as amended by Federal Law No. 36-FZ of April 23, 2012.]

  1. for issuance of a certificate of ownership or state registration of restrictions or encumbrances on rights to:
  1. for issuance of a certificate of the right to sail under the State Flag of the Russian Federation to:

  1. [Repealed by Federal Law No. 36-FZ of April 23, 2012.]

  2. for issuance of a pilot certificate, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  3. for issuance of a seaworthiness certificate, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  4. [Repealed by Federal Law No. 179-FZ of June 24, 2025.]

  5. for issuance of a duplicate ship's ticket for a sports sailing vessel, pleasure craft, or small craft to replace one that has been lost or become unusable, RUB 200; [As amended by Federal Laws No. 36-FZ of April 23, 2012, and No. 221-FZ of July 21, 2014.]

  6. for replacement of a certificate authorizing operation of a sports sailing vessel, pleasure craft, or small craft, RUB 650; [As amended by Federal Laws No. 36-FZ of April 23, 2012, and No. 221-FZ of July 21, 2014.]

  7. for issuance of an authorization for a ship radio station or airborne radio station, RUB 3,500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  8. for issuance of a ship sanitation certificate authorizing navigation, RUB 1,600; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  9. for the right to use the names "Russia" and "Russian Federation" and words and phrases derived from them in the names of legal entities, RUB 80,000; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  10. for the following actions of authorized bodies in conducting certification where certification is provided for by Russian legislation:

  1. for accreditation or state accreditation of organizations, including issuance of an accreditation or state-accreditation document, except for the actions specified in subparagraphs 74, 75, and 127-131 of this paragraph, RUB 5,000; [As amended by Federal Law No. 176-FZ of July 12, 2024.]

  2. for accreditation of organizations that certify individuals in professional securities-market activity by administering qualification examinations and issuing qualification certificates, RUB 95,000; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  3. for issuance of an accreditation certificate under Russian legislation on accreditation within the national accreditation system, RUB 3,500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  4. for issuance of a certificate approving a type of reference material or measuring instrument, RUB 1,600; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  5. for issuance of a duplicate document confirming accreditation or state accreditation, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  6. for issuance of authorization for:

[Subparagraph as amended by Federal Law No. 229-FZ of July 27, 2010.]

  1. for issuance of permits to export from or import into the Russian Federation species of animals and plants, their parts, or derivatives covered by the Convention on International Trade in Endangered Species of Wild Fauna and Flora, RUB 3,500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  2. for state registration of:

[Subparagraph as amended by Federal Law No. 49-FZ of June 5, 2012.]

80.1. for issuance of a certificate of ownership or state registration of restrictions or encumbrances on rights in the Unified State Register of Rights to Aircraft and Transactions Involving Aircraft concerning:

[Subparagraph added by Federal Law No. 306-FZ of November 2, 2013.]

  1. for state registration in the State Register of Civil-Aviation Aerodromes and Heliports of the Russian Federation of:

[Subparagraph as amended by Federal Law No. 62-FZ of March 9, 2016.]

  1. [Repealed by Federal Law No. 62-FZ of March 9, 2016.]

  2. for registration of lighting systems with high- or low-intensity lights, or extension of the validity of a certificate that such lighting equipment is fit for operation:

  1. for amendments to the state registers specified in subparagraphs 80, 80.1, and 81 of this paragraph or to the certificate that equipment specified in subparagraph 83 is fit for operation, RUB 3,500; [As amended by Federal Laws No. 306-FZ of November 2, 2013, No. 221-FZ of July 21, 2014, and No. 425-FZ of November 28, 2025.]

84.1. for issuance of a civil-aircraft crew-member certificate, RUB 10,000; [Subparagraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. [Repealed by Federal Law No. 312-FZ of October 22, 2014.]

  2. for state registration of a new food product, material, or article, RUB 5,000; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  3. for state registration of a particular type of product presenting a potential hazard to humans or a type of product imported into the Russian Federation for the first time, RUB 5,000; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  4. for amendments to the state-registration certificates provided for in subparagraphs 85-87 of this paragraph, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  5. for consideration of a petition provided for by antimonopoly legislation, RUB 400,000; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 176-FZ of July 12, 2024.]

  6. for consideration of a petition provided for by natural-monopoly legislation, RUB 50,000; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 176-FZ of July 12, 2024.]

  7. for issuance of a distribution certificate for a motion picture or video film, RUB 3,500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  8. for the following licensing actions of authorized bodies, except for the actions specified in subparagraphs 92.1, 92.2, 93-95, 110, 134, 136, 146, 149, and 150 of this paragraph: [As amended by Federal Laws No. 221-FZ of July 21, 2014, No. 157-FZ of June 29, 2015, No. 145-FZ of July 1, 2017, No. 302-FZ of August 3, 2018, No. 305-FZ of July 2, 2021, No. 389-FZ of July 31, 2023, No. 497-FZ of September 28, 2023, No. 362-FZ of October 29, 2024, and No. 425-FZ of November 28, 2025.]

If the license register is amended upon an application to amend that register, or a license is reissued, on more than one ground requiring payment of state duty, only the highest applicable state duty is paid. [Textual paragraph added by Federal Law No. 379-FZ of November 28, 2019; as amended by Federal Law No. 383-FZ of November 29, 2021.]

[Subparagraph as amended by Federal Law No. 205-FZ of November 29, 2012.]

92.1. for the grant of a license to provide communications services where a mandatory licensing requirement applies to ensure compliance with requirements for communications networks and facilities used in operational-search measures, RUB 1,000,000 for each named communications service; [Subparagraph added by Federal Law No. 497-FZ of September 28, 2023.]

92.2. for the following actions of the federal executive authority responsible for weapons circulation relating to licensing of the storage and sale of civilian and service weapons and the principal components of firearms, ammunition for civilian and service weapons and ammunition components, other than such activities conducted by military units and organizations of the Armed Forces of the Russian Federation or the National Guard Troops of the Russian Federation where provided for in their constituent documents, as well as private-security and private-detective activities, except for the actions specified in subparagraph 136 of this paragraph:

If the license register is amended upon an application to amend that register on more than one ground requiring payment of state duty, only the highest applicable state duty is paid.

[Subparagraph added by Federal Law No. 362-FZ of October 29, 2024.]

  1. for the grant of a banking-operations license upon establishment of a bank, 0.1 percent of the stated charter capital of the bank being established, but not more than RUB 500,000; [As amended by Federal Law No. 205-FZ of November 29, 2012.]

  2. for the following actions of authorized bodies relating to licensing of the production and circulation of ethyl alcohol, alcoholic products, and alcohol-containing products, and for actions relating to inclusion in and amendment of the Register of Producers of Beer and Beer Beverages, Cider, Poiré, and Mead: [As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Subparagraph as amended by Federal Law No. 245-FZ of July 3, 2016.]

  1. for the following actions of authorized bodies relating to licensing of work in the use of atomic energy:

  1. for granting a permit to harvest wildlife resources, RUB 650; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  2. for granting a permit to harvest or catch aquatic biological resources:

  1. for issuance of a duplicate permit to harvest wildlife resources, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  2. for amendment of a permit to harvest or catch aquatic biological resources:

  1. for state registration of the names of ethyl alcohol and alcohol-containing solutions made from non-food raw materials, ethyl alcohol made from food raw materials, alcoholic and alcohol-containing food products, other alcohol-containing products, and alcohol-containing perfumery and cosmetic products, RUB 3,500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  2. [Repealed by Federal Law No. 317-FZ of November 25, 2013.]

  3. for state registration of pesticides, agrochemicals, and potentially hazardous chemical and biological substances, RUB 5,000; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  4. for amendments to the state-registration certificates provided for in subparagraphs 15 and 100-102 of this paragraph, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  5. for issuance of a document confirming compliance with federal aviation regulations in civil aviation, RUB 6,500; [As amended by Federal Laws No. 221-FZ of July 21, 2014, No. 62-FZ of March 9, 2016, and No. 425-FZ of November 28, 2025.]

  6. for issuance of authorization to install and operate an advertising structure, RUB 5,000; [As amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 325-FZ of September 29, 2019.]

  7. for allocation of a numbering resource by a communications operator: [As amended by Federal Law No. 253-FZ of December 25, 2012.]

  1. for registration of a declaration that communications facilities and services comply with requirements, RUB 3,500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  2. for state registration of vessels in the Russian International Register of Ships or the Russian Open Register of Ships: [As amended by Federal Laws No. 324-FZ of September 29, 2019, and No. 55-FZ of March 18, 2020.]

  1. for annual confirmation of registration of a vessel in the Russian International Register of Ships or the Russian Open Register of Ships: [As amended by Federal Law No. 324-FZ of September 29, 2019.]
  1. for the following actions of authorized bodies relating to licensing of the organization and conduct of gambling in betting offices or totalizators: [As amended by Federal Law No. 383-FZ of November 29, 2021.]

110.1. [Subparagraph added by Federal Law No. 221-FZ of July 21, 2014; repealed by Federal Law No. 157-FZ of June 29, 2015.]

  1. for issuance of special authorization for road movement of:

[Subparagraph as amended by Federal Law No. 374-FZ of November 23, 2020.]

  1. for the following actions of authorized bodies relating to issuance of a private-security-guard certificate:

  1. [Repealed by Federal Law No. 416-FZ of December 28, 2013.]

  2. [Repealed by Federal Law No. 22-FZ of March 4, 2013.]

  3. for issuance of authorization to operate hydraulic structures, RUB 3,500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  4. for issuance of authorization for temporary emissions of pollutants into atmospheric air, RUB 3,500; [As amended by Federal Laws No. 219-FZ of July 21, 2014, and No. 221-FZ of July 21, 2014.]

116.1. for issuance of authorization to emit radioactive substances into atmospheric air, RUB 3,500; [Subparagraph added by Federal Law No. 219-FZ of July 21, 2014.]

  1. for issuance of authorization for harmful physical effects on atmospheric air, RUB 3,500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  2. for issuance of authorization for temporary discharges of pollutants into the environment, RUB 3,500; [As amended by Federal Laws No. 219-FZ of July 21, 2014, and No. 221-FZ of July 21, 2014.]

118.1. for issuance of authorization to discharge radioactive substances into the environment, RUB 3,500; [Subparagraph added by Federal Law No. 219-FZ of July 21, 2014.]

118.2. for issuance, extension, reissuance, or review of an integrated environmental permit or amendment of that permit, RUB 9,500; [Subparagraph added by Federal Law No. 219-FZ of July 21, 2014.]

  1. for issuance of authorization to place railway tracks into permanent operation:

  1. for issuance of authorization to develop areas overlying mineral deposits or to locate underground structures at mineral deposits within a mining allotment, RUB 3,500; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  2. for issuance of authorization to conduct acclimatization, relocation, or hybridization measures, or to keep and breed wildlife resources classified as game resources and aquatic biological resources in semi-free conditions or an artificially created habitat, RUB 650; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  3. for issuance of a duplicate of an authorization described in subparagraph 121 of this paragraph, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  4. for a decision on an application, filed under Russian legislation, for consideration or settlement of a dispute or disagreement relating to establishment and/or application of regulated prices, tariffs, rates, charges, or surcharges, RUB 120,000; [As amended by Federal Law No. 415-FZ of November 12, 2018.]

  5. [Repealed by Federal Law No. 415-FZ of November 12, 2018.]

  6. for issuance of a document approving standards for generation of production and consumption waste and limits on its disposal, RUB 1,600; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  7. for reissuance or issuance of a duplicate of a document approving standards for generation of production and consumption waste and limits on its disposal, RUB 350; [As amended by Federal Law No. 221-FZ of July 21, 2014.]

  8. for state accreditation of educational activity:

[Subparagraph added by Federal Law No. 293-FZ of November 8, 2010; as amended by Federal Law No. 583-FZ of December 29, 2022.]

  1. [Subparagraph added by Federal Law No. 293-FZ of November 8, 2010; repealed by Federal Law No. 312-FZ of October 22, 2014.]

  2. [Subparagraph added by Federal Law No. 293-FZ of November 8, 2010; repealed by Federal Law No. 583-FZ of December 29, 2022.]

  3. for amendment, upon an application from an organization conducting educational activities, of information in the State Information System, Register of Organizations Conducting Educational Activities under State-Accredited Educational Programs, RUB 3,000; [Subparagraph added by Federal Law No. 293-FZ of November 8, 2010; as amended by Federal Law No. 583-FZ of December 29, 2022.]

  4. for entry in the State Information System, Register of Organizations Conducting Educational Activities under State-Accredited Educational Programs, of a record confirming temporary state accreditation of educational activity, RUB 3,000; [Subparagraph added by Federal Law No. 293-FZ of November 8, 2010; as amended by Federal Law No. 583-FZ of December 29, 2022.]

  5. [Subparagraph added by Federal Law No. 245-FZ of July 19, 2011; repealed by Federal Law No. 259-FZ of August 8, 2024.]

  6. for consideration of an application to enter into an advance pricing agreement or an application to amend an advance pricing agreement, RUB 1,000,000; [Subparagraph added by Federal Law No. 227-FZ of July 18, 2011; as amended by Federal Laws No. 221-FZ of July 21, 2014, and No. 539-FZ of November 27, 2023.]

  7. for the following actions of authorized bodies relating to licensing of the business of managing apartment buildings:

[Subparagraph added by Federal Law No. 221-FZ of July 21, 2014.]

  1. for adoption of preliminary decisions on classification of goods under the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, RUB 5,000; [Subparagraph added by Federal Law No. 312-FZ of October 22, 2014; as amended by Federal Law No. 425-FZ of November 28, 2025.]

  2. for the following actions of the federal executive authority responsible for weapons circulation:

[Subparagraph added by Federal Law No. 145-FZ of July 1, 2017.]

  1. [Subparagraph added by Federal Law No. 302-FZ of August 3, 2018; repealed by Federal Law No. 305-FZ of July 2, 2021.]

  2. for issuance of federal special stamps bearing a two-dimensional barcode containing the identifier of the Unified State Automated Information System for Recording the Volume of Production and Circulation of Ethyl Alcohol, Alcoholic Products, and Alcohol-Containing Products, for marking alcoholic products, RUB 0.16 for each stamp; [Subparagraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Law No. 425-FZ of November 28, 2025.]

  3. for state registration or resumption of state registration of an amusement ride, including issuance of a state-registration certificate and state registration plate for the ride:

[Subparagraph added by Federal Law No. 486-FZ of December 25, 2018.]

  1. for temporary state registration, at its temporary location, of a previously registered amusement ride:

[Subparagraph added by Federal Law No. 486-FZ of December 25, 2018.]

  1. for issuance of a duplicate certificate of state registration of an amusement ride, RUB 600; [Subparagraph added by Federal Law No. 486-FZ of December 25, 2018.]

  2. for issuance of a certificate describing registration actions performed in respect of an amusement ride, RUB 600; [Subparagraph added by Federal Law No. 486-FZ of December 25, 2018.]

  3. for issuance of a state registration plate for an amusement ride to replace one that has been lost or become unusable, RUB 1,500; [Subparagraph added by Federal Law No. 486-FZ of December 25, 2018.]

  4. for registration actions relating to state registration of feed additives:

[Subparagraph added by Federal Law No. 197-FZ of June 11, 2021.]

  1. for consideration of an application to enter information on varieties and hybrids of agricultural plants in the State Register of Varieties and Hybrids of Agricultural Plants Approved for Use, RUB 10,000; [Subparagraph added by Federal Law No. 389-FZ of July 31, 2023.]

  2. for the following actions of authorized bodies relating to licensing of the production and circulation of tobacco products, nicotine-containing products, and raw materials for producing such products:

[Subparagraph added by Federal Law No. 389-FZ of July 31, 2023.]

  1. for the following actions of the federal executive authority responsible for developing and implementing state policy and legal regulation in internal affairs:

[Subparagraph added by Federal Law No. 271-FZ of July 31, 2025.]

  1. for provision of an opinion that an organization conducting educational activities under vocational educational programs in medical or pharmaceutical education meets staffing and material-and-technical requirements for educational activity in respect of students' practical training, RUB 3,500. [Subparagraph added by Federal Law No. 275-FZ of July 31, 2025.]

  2. for the following actions of the federal executive authority responsible for ensuring the security of the Russian Federation:

[Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

  1. for the following actions of the authorized federal executive authority in export control:

[Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph as amended by Federal Law No. 374-FZ of December 27, 2009.]

1.1. In the case specified in Part 1.1 of Article 16 of Federal Law No. 218-FZ of July 13, 2015, On State Registration of Immovable Property, state duty for the legally significant actions specified in subparagraphs 21-22.4 and 24-28 of paragraph 1 of this Article; subparagraph 28.1, except where amendments and additions are made to a documentary mortgage note at the same time as the mortgage-registration entry is amended and supplemented; the second textual paragraph of subparagraph 29; and subparagraphs 30 and 31 of paragraph 1 of this Article is charged at twice the ordinary rate. The exemptions established by Article 333.35 of this Code do not apply. [Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

2. This Article applies subject to Articles 333.34 and 333.34-1 of this Code. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

Article 333.34. Special Rules for Paying State Duty for State Registration of an Issue of Securities or a Media Outlet, for the Right to Use the Names "Russia" and "Russian Federation" and Words and Phrases Derived from Them in the Names of Legal Entities, and for Obtaining a Numbering Resource

[Title as amended by Federal Law No. 430-FZ of December 28, 2017.]

1. [Repealed by Federal Law No. 216-FZ of July 24, 2007.]

2. [Repealed by Federal Law No. 430-FZ of December 28, 2017.]

3. State duty for state registration of a media outlet or amendment of its registration record is paid subject to the following special rules:

  1. when a media outlet of an advertising nature is registered or its registration record is amended, including an amendment relating to its subject matter or specialization, the state duty for that media outlet is increased fivefold;

  2. when a media outlet of an erotic nature is registered or its registration record is amended, including an amendment relating to its subject matter or specialization, the state duty for that media outlet is increased tenfold;

  3. when a media outlet specializing in products for children, adolescents, and persons with disabilities, or a media outlet serving educational or cultural-enlightenment purposes, is registered or its registration record is amended, including an amendment relating to its subject matter or specialization, the state duty for that media outlet is reduced to one-fifth.

[Paragraph as amended by Federal Law No. 253-FZ of July 29, 2017.]

4. Classification of a media outlet as being of an advertising or erotic nature, specializing in products for children, adolescents, and persons with disabilities, or serving educational or cultural-enlightenment purposes is governed by Russian legislation.

5. State duty for the right to use the names "Russia" and "Russian Federation" and words and phrases derived from them in the names of legal entities is paid upon state registration of a newly established legal entity or registration of the corresponding amendments to the legal entity's constituent documents.

6. State duty for allocation of a numbering resource is paid subject to the following special rules: [As amended by Federal Law No. 253-FZ of December 25, 2012.]

  1. no state duty is payable when numbering is changed. If a numbering resource allocated to a communications operator is withdrawn in whole or in part, the state duty paid by the operator is not refunded; [As amended by Federal Law No. 253-FZ of December 25, 2012.]

  2. when an organization is reorganized by merger, accession, or transformation and the title documents for its allocated numbering resource are reissued, no state duty is payable for the previously allocated numbering resource;

  3. when an organization is reorganized by division or spin-off and the title documents for its allocated numbering resource are reissued, no state duty is payable for the previously allocated numbering resource;

  4. no state duty is payable when a numbering resource is transferred in respect of the subscriber number of a subscriber who decides to enter into a new communications-services agreement with another mobile-radiotelephone operator while retaining the previously allocated subscriber number. [Subparagraph added by Federal Law No. 253-FZ of December 25, 2012.]

Article 333.34-1. Special Rules for Paying State Duty for State Cadastral Registration of Immovable-Property Objects, Including in Connection with Changes in Information Concerning Those Objects

1. If, when state cadastral registration is performed for a building or structure that has been constructed or formed, or when state cadastral registration and state registration of rights are performed for such a building or structure, state cadastral registration is simultaneously performed for all premises and/or parking spaces located within it, including premises constituting common-use property, the state duty provided for in subparagraphs 22.2 and 22.4 of paragraph 1 of Article 333.33 of this Code is payable only for state cadastral registration of the building or structure or for simultaneous state cadastral registration and state registration of rights to the building or structure. No state duty is payable in that case for state cadastral registration of the premises and/or parking spaces. [As amended by Federal Law No. 275-FZ of July 31, 2025.]

1.1. If, when state cadastral registration is performed for a building or structure that has been constructed or formed, state cadastral registration is simultaneously performed for all premises and/or parking spaces located within it, including premises constituting common-use property, and rights to those premises and/or parking spaces are state-registered, state duty is paid for state cadastral registration of the building or structure at the rate provided for in subparagraph 22.2 of paragraph 1 of Article 333.33 of this Code and for state registration of rights to each such premises unit and/or parking space at the rate provided for in subparagraph 22 of paragraph 1 of Article 333.33. No state duty is payable in that case for state cadastral registration of the premises and/or parking spaces. [Paragraph added by Federal Law No. 275-FZ of July 31, 2025.]

2. If state cadastral registration is performed for all premises and/or parking spaces located within a building or structure for which information is contained in the Unified State Register of Immovable Property, state duty is paid at the rate provided for in subparagraph 22.2 of paragraph 1 of Article 333.33 of this Code for each such premises unit and/or parking space.

If rights to all premises and/or parking spaces for which information is contained in the Unified State Register of Immovable Property are state-registered, state duty is paid at the rate provided for in subparagraph 22 of paragraph 1 of Article 333.33 of this Code for each such premises unit and/or parking space.

If state cadastral registration and state registration of rights are performed simultaneously for all premises and/or parking spaces located within a building or structure for which information is contained in the Unified State Register of Immovable Property, state duty is paid at the rate provided for in subparagraph 22.4 of paragraph 1 of Article 333.33 of this Code for each such premises unit and/or parking space.

3. If the parameters of a building or structure are changed as a result of its reconstruction or construction carried out in stages, including a change in the number of stories, area, or height or the addition, alteration, or expansion of the building or structure, and state cadastral registration is consequently performed for changes in the characteristics of that building or structure and simultaneously for changes in the characteristics of premises and/or parking spaces located within it and/or for premises or parking spaces that have been constructed or formed, the state duty provided for in subparagraph 22.3 of paragraph 1 of Article 333.33 of this Code is payable only for state cadastral registration in connection with the changes in the characteristics of the building or structure. No state duty is payable in that case for state cadastral registration in connection with changes in the characteristics of premises or parking spaces or for state cadastral registration of premises or parking spaces that have been constructed or formed.

If the parameters of a building or structure are changed as a result of its reconstruction or construction carried out in stages, including a change in the number of stories, area, or height or the addition, alteration, or expansion of the building or structure, and state cadastral registration is consequently performed for changes in the characteristics of that building or structure and simultaneously for changes in the characteristics of premises and/or parking spaces located within it and/or both state cadastral registration and state registration of rights are performed for premises or parking spaces that have been constructed or formed, the state duty provided for in subparagraph 22.3 of paragraph 1 of Article 333.33 of this Code is paid for state cadastral registration in connection with the changes in the characteristics of the building or structure, and the state duty provided for in subparagraph 22 of paragraph 1 of Article 333.33 is paid for state registration of rights to each premises unit or parking space constructed or formed.

[Paragraph as amended by Federal Law No. 275-FZ of July 31, 2025.]

[Article added by Federal Law No. 176-FZ of July 12, 2024.]

Article 333.35. Exemptions for Certain Categories of Individuals and Organizations

1. The following are exempt from the state duty established by this Chapter:

  1. the governing bodies of state extra-budgetary funds of the Russian Federation; treasury institutions; editorial offices of media outlets, other than media outlets of an advertising or erotic nature; All-Russian public associations; religious associations; and political parties, for the right to use the names "Russia" and "Russian Federation" and words and phrases derived from them in the names of those organizations or associations; [As amended by Federal Laws No. 374-FZ of December 27, 2009, and No. 83-FZ of May 8, 2010.]

1.1. budgetary institutions that were recipients of budget funds before July 1, 2012, for the right to use the names "Russia" and "Russian Federation" and words and phrases derived from them in the names of those institutions; [Subparagraph added by Federal Law No. 239-FZ of July 18, 2011.]

  1. the Supreme Court of the Russian Federation, courts of general jurisdiction, state commercial courts, and justices of the peace, when transmitting or filing requests with the Constitutional Court of the Russian Federation; [As amended by Federal Law No. 198-FZ of June 28, 2014.]

  2. [Repealed by Federal Law No. 306-FZ of July 14, 2022.]

  3. federal state authorities, state authorities of constituent entities of the Russian Federation, local-government bodies, and public authorities of the Sirius Federal Territory, when they apply for legally significant actions established by this Chapter, except where such a body applies for an action under this Chapter in respect of another person that is not exempt from state duty for that action; [As amended by Federal Laws No. 374-FZ of December 27, 2009, No. 486-FZ of December 25, 2018, No. 199-FZ of June 11, 2021, No. 275-FZ of July 31, 2025, and No. 40-FZ of February 20, 2026.]

  4. the Central Bank of the Russian Federation, when it applies for legally significant actions established by this Chapter in connection with performance of the functions assigned to it by Russian legislation; [As amended by Federal Law No. 251-FZ of July 23, 2013.]

  5. organizations, upon state registration of issues or additional issues of emissive securities issued by them to restructure debt obligations to budgets at all levels during the term of the agreement restructuring those obligations, if the securities have been transferred and/or encumbered in favor of an authorized executive authority under an agreement to repay payment arrears to budgets at all levels;

  6. organizations, upon state registration of issues or additional issues of emissive securities placed into circulation when charter capital is increased by the amount of a revaluation of fixed assets performed by decision of the Government of the Russian Federation;

  7. state and municipal museums, non-state museums of federal significance, state and municipal archives, libraries, and other state and municipal repositories of cultural property, for issuance of an opinion constituting an authorization document for export or temporary export of cultural property, including extension of the temporary-export period; [As amended by Federal Law No. 430-FZ of December 28, 2017.]

  8. individuals who are authors of cultural property, for issuance of an opinion constituting an authorization document for export or temporary export of that cultural property; [As amended by Federal Law No. 430-FZ of December 28, 2017.]

9.1. individuals, for issuance of an opinion constituting an authorization document for temporary export of stringed musical instruments or bows for touring or concert activity, including extension of the temporary-export period for those purposes; [Subparagraph added by Federal Law No. 109-FZ of May 29, 2019.]

  1. state authorities, local-government bodies, and public authorities of the Sirius Federal Territory, for affixing an apostille; state registration of organizations; state registration of amendments to the constituent documents of organizations; or state registration of the liquidation of organizations; [As amended by Federal Laws No. 201-FZ of December 31, 2005, and No. 199-FZ of June 11, 2021.]

  2. individuals who are Heroes of the Soviet Union, Heroes of the Russian Federation, or full holders of the Order of Glory, in cases heard by courts of general jurisdiction, state commercial courts, justices of the peace, the Supreme Court of the Russian Federation, or the Constitutional Court of the Russian Federation; when applying to bodies and/or officials that perform notarial acts; and when applying to bodies that perform state registration of civil-status acts; [As amended by Federal Law No. 198-FZ of June 28, 2014.]

  3. individuals who are veterans of the Great Patriotic War; persons with disabilities resulting from the Great Patriotic War; former prisoners of fascist concentration camps, ghettos, and other places of forced detention established by German fascists and their allies during the Second World War; or former prisoners of war during the Great Patriotic War, when they apply for legally significant actions established by this Chapter.

For the actions specified in Article 333.30 of this Code, the exemption established by this subparagraph also applies to a group of authors and right holders if every member belongs to any category specified in this subparagraph. [As amended by Federal Law No. 389-FZ of November 23, 2024.]

[Subparagraph as amended by Federal Law No. 401-FZ of November 30, 2016.]

  1. [Repealed by Federal Law No. 374-FZ of December 27, 2009.]

  2. an individual who is a citizen of the Russian Federation, is both the author and right holder of a computer program, database, or integrated-circuit layout, and requests state registration in that individual's own name, for the actions specified in subparagraphs 1, 2, and 4 of Article 333.30 of this Code, if the individual is:

[Subparagraph as amended by Federal Law No. 389-FZ of November 23, 2024.]

  1. individuals recognized as low-income under the Housing Code of the Russian Federation, for the actions specified in subparagraph 22 of paragraph 1 of Article 333.33 of this Code, except state registration of restrictions on rights to and encumbrances on immovable-property objects; [Subparagraph added by Federal Law No. 201-FZ of December 31, 2005; as amended by Federal Laws No. 41-FZ of April 5, 2010, and No. 325-FZ of September 29, 2019.]

  2. individuals affected by an emergency, for issuance of a document to replace one lost or rendered unusable as a result of that emergency; state registration of ownership of residential premises, or shares in them, acquired through social-support measures to replace residential premises lost as a result of the emergency; or state cadastral registration and/or state registration of ownership of residential premises constructed through social-support measures to replace residential premises lost as a result of the emergency; [Subparagraph added by Federal Law No. 53-FZ of March 9, 2016; as amended by Federal Laws No. 233-FZ of July 29, 2018, No. 374-FZ of November 23, 2020, and No. 275-FZ of July 31, 2025.]

  3. individuals, for state registration of ownership of residential premises, or shares in them, provided to replace residential premises, or shares in them, vacated in connection with implementation of the housing-renovation program in the city of Moscow; [Subparagraph added by Federal Law No. 352-FZ of November 27, 2017.]

  4. nonprofit organizations established by citizens for gardening or vegetable gardening, for the grant of a subsoil-use license to extract groundwater used for domestic water supply to those nonprofit organizations; [Subparagraph added by Federal Law No. 50-FZ of March 7, 2018; as amended by Federal Law No. 321-FZ of September 29, 2019.]

  5. individuals, for state registration of ownership upon inheritance of immovable property specified in the third textual paragraph of paragraph 5 of Article 333.38 of this Code; [Subparagraph added by Federal Law No. 88-FZ of April 22, 2024.]

  6. individuals specified in subparagraph 2 of paragraph 5 of this Article, for state cadastral registration and/or state registration of rights to immovable-property objects owned or acquired by them under subparagraphs 22, 22.2-22.4, 24-26, 27, and 27.2-31 of paragraph 1 of Article 333.33 of this Code; [Subparagraph added by Federal Law No. 275-FZ of July 31, 2025.]

  7. religious organizations, for state registration of ownership of immovable property and agreements for gratuitous use of immovable property when that property is transferred to religious organizations under Federal Law No. 327-FZ of November 30, 2010, On the Transfer to Religious Organizations of Religious-Purpose Property in State or Municipal Ownership. [Subparagraph added by Federal Law No. 40-FZ of February 20, 2026.]

2. The basis for granting the exemption established by subparagraph 9.1 of paragraph 1 of this Article is a document confirming the purpose of travel.

The basis for granting the exemptions to the individuals listed in subparagraphs 11 and 12 of paragraph 1 of this Article is an official certificate in the prescribed form.

The exemptions established by subparagraph 14 of paragraph 1 of this Article are granted on the basis of copies of the following documents: [As amended by Federal Law No. 389-FZ of November 23, 2024.]

The basis for granting the exemption established by subparagraph 15 of paragraph 1 of this Article is a document issued under the prescribed procedure.

[Paragraph as amended by Federal Law No. 109-FZ of May 29, 2019.]

3. No state duty is payable in the following cases:

  1. for issuance of an invitation to enter the Russian Federation to a foreign citizen or stateless person for study under state-accredited educational programs; [As amended by Federal Laws No. 318-FZ of November 16, 2011, and No. 346-FZ of November 27, 2017.]

  2. [Repealed by Federal Law No. 395-FZ of December 28, 2010.]

2.1. for issuance of a work permit to a foreign citizen who has entered into an employment or civil-law contract to perform work or provide services with a person participating in a project to conduct research and development and commercialize the results under the Federal Law On the Skolkovo Innovation Center, or with a person participating in a project under Federal Law No. 216-FZ of July 29, 2017, On Innovative Scientific and Technological Centers and on Amendments to Certain Legislative Acts of the Russian Federation, and who has arrived in the territory of the Skolkovo Innovation Center or the relevant innovative scientific and technological center; [Subparagraph added by Federal Law No. 243-FZ of September 28, 2010; as amended by Federal Law No. 373-FZ of October 30, 2018.]

2.2. for issuance of an invitation to enter the Russian Federation to a foreign citizen who has entered into an employment or civil-law contract to perform work or provide services with a person participating in a project to conduct research and development and commercialize the results under the Federal Law On the Skolkovo Innovation Center, or with a person participating in a project under Federal Law No. 216-FZ of July 29, 2017, On Innovative Scientific and Technological Centers and on Amendments to Certain Legislative Acts of the Russian Federation; [Subparagraph added by Federal Law No. 243-FZ of September 28, 2010; as amended by Federal Law No. 373-FZ of October 30, 2018.]

2.3. for issuance or extension of a visa to a foreign citizen who has entered into an employment or civil-law contract to perform work or provide services with a person participating in a project to conduct research and development and commercialize the results under the Federal Law On the Skolkovo Innovation Center, or with a person participating in a project under Federal Law No. 216-FZ of July 29, 2017, On Innovative Scientific and Technological Centers and on Amendments to Certain Legislative Acts of the Russian Federation; [Subparagraph added by Federal Law No. 243-FZ of September 28, 2010; as amended by Federal Law No. 373-FZ of October 30, 2018.]

  1. for issuance of an opinion constituting an authorization document for export of cultural property recovered from another person's unlawful possession and returned to its owner; [As amended by Federal Law No. 430-FZ of December 28, 2017.]

3.1. for application, under Law of the Russian Federation No. 4804-I of April 15, 1993, On the Export and Import of Cultural Property, of marks to a bowed string instrument or bow in state or municipal ownership; [Subparagraph added by Federal Law No. 611-FZ of December 19, 2023.]

  1. [Repealed by Federal Law No. 374-FZ of December 27, 2009.]

4.1. for state registration of the right of operational management over immovable property in state or municipal ownership; [Subparagraph added by Federal Law No. 106-FZ of July 21, 2005.]

4.2. for state cadastral registration and/or state registration of restrictions on rights to and encumbrances on land parcels used for northern reindeer herding; [Subparagraph added by Federal Law No. 263-FZ of December 22, 2008; as amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 275-FZ of July 31, 2025.]

4.3. for state registration of the right of permanent, perpetual use of land parcels in state or municipal ownership; [Subparagraph added by Federal Law No. 374-FZ of December 27, 2009.]

4.4. for amendment of the Unified State Register of Immovable Property where adoption of a regulation makes the corresponding amendment necessary for reasons beyond the control of the right holders, owners, or users of the immovable-property objects; [Subparagraph added by Federal Law No. 374-FZ of December 27, 2009; as amended by Federal Law No. 325-FZ of September 29, 2019.]

4.5. for entry in the Unified State Register of Immovable Property of: a record of an objection concerning a registered right to an immovable-property object; a record that a right may not be state-registered without the right holder's personal participation; a record that a transfer, termination, or restriction of a right to agricultural land, or an encumbrance on that land, may not be state-registered before a court completes consideration of a case seeking its withdrawal because it was not used for its intended purpose or was used in violation of Russian legislation; a record of claims in respect of a registered right; an email address and/or postal address for communications with the person whose right to the immovable-property object is registered or the person in whose favor a restriction on the right or an encumbrance on the object is registered; or, in the cases established by Federal Law No. 218-FZ of July 13, 2015, On State Registration of Immovable Property, information or amendments to information upon application of an interested person if that information was not entered in the Register through interdepartmental information exchange; [Subparagraph added by Federal Law No. 374-FZ of December 27, 2009; as amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 275-FZ of July 31, 2025.]

  1. for state registration of an attachment over immovable property or termination of that attachment; [As amended by Federal Law No. 374-FZ of December 27, 2009.]

  2. for state registration of a mortgage arising by operation of law or cancellation of a mortgage-registration entry; [As amended by Federal Law No. 264-FZ of December 22, 2008.]

  3. [Repealed by Federal Law No. 389-FZ of July 31, 2023.]

  4. for state registration of a right to an immovable-property object that arose before the effective date of Federal Law No. 122-FZ of July 21, 1997, On State Registration of Rights to Immovable Property and Transactions Involving It; [As amended by Federal Law No. 374-FZ of November 23, 2020.]

8.1. for state cadastral registration and/or state registration of termination of rights because an immovable-property object ceases to exist, ownership of the object is disclaimed, or the right passes to a new right holder; [Subparagraph added by Federal Law No. 374-FZ of December 27, 2009; as amended by Federal Law No. 275-FZ of July 31, 2025.]

8.2. for state registration of termination of restrictions on rights to or encumbrances on immovable-property objects; [Subparagraph added by Federal Law No. 374-FZ of December 27, 2009; as amended by Federal Law No. 325-FZ of September 29, 2019.]

  1. for issuance of a passport of a citizen of the Russian Federation to orphans or children deprived of parental care; [Subparagraph added by Federal Law No. 106-FZ of July 21, 2005.]

  2. for the legally significant actions specified in paragraph 2 of Part 1 of Article 5 of the Federal Law On the Organization and Conduct of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, the Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation; [Subparagraph added by Federal Law No. 310-FZ of December 1, 2007; as amended by Federal Law No. 242-FZ of July 30, 2010.]

10.1. for issuance of a work permit to a foreign citizen who entered into an employment or civil-law contract with a Russian organizer of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the city of Sochi under Article 3 of Federal Law No. 310-FZ of December 1, 2007, On the Organization and Conduct of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, the Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation, and who arrived in the Russian Federation during the organization period and/or conduct period for those Games established by Article 2 of that Federal Law; [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010.]

10.2. [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010; repealed by Federal Law No. 395-FZ of December 28, 2010.]

10.3. for issuance of an invitation to enter the Russian Federation, or provision of a decision of the federal executive authority responsible for foreign affairs, adopted on the basis of a petition received from the autonomous nonprofit organization Organizing Committee for the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi for issuance of an ordinary single-entry, double-entry, or multiple-entry visa and transmitted to a diplomatic mission or consular office of the Russian Federation, during the organization period and/or conduct period for those Games established by Article 2 of Federal Law No. 310-FZ of December 1, 2007, On the Organization and Conduct of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, the Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation, to a foreign citizen who entered into an employment or civil-law contract with a Russian organizer of those Games under Article 3 of that Federal Law; [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010; as amended by Federal Law No. 235-FZ of December 3, 2012.]

10.4. for issuance or extension of a visa to a foreign citizen who entered into an employment or civil-law contract with a Russian organizer of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the city of Sochi under Article 3 of Federal Law No. 310-FZ of December 1, 2007, On the Organization and Conduct of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, the Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation, and who arrives in the Russian Federation during the organization period and/or conduct period for those Games established by Article 2 of that Federal Law; [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010.]

10.5. [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010; repealed by Federal Law No. 395-FZ of December 28, 2010.]

10.6. for issuance of an invitation to enter the Russian Federation, or provision of a decision of the federal executive authority responsible for foreign affairs, adopted on the basis of a petition received from the autonomous nonprofit organization Organizing Committee for the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi for issuance of an ordinary single-entry, double-entry, or multiple-entry visa and transmitted to a diplomatic mission or consular office of the Russian Federation, during the organization period and/or conduct period for those Games established by Article 2 of Federal Law No. 310-FZ of December 1, 2007, On the Organization and Conduct of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, the Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation, to a foreign citizen engaged as a volunteer by that autonomous nonprofit organization who entered into the corresponding civil-law contract with it; [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010; as amended by Federal Law No. 235-FZ of December 3, 2012.]

10.7. for issuance or extension of a visa to a foreign citizen engaged as a volunteer by the autonomous nonprofit organization Organizing Committee for the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi, who entered into the corresponding civil-law contract with that organization and arrived in the Russian Federation during the organization period and/or conduct period for those Games established by Article 2 of Federal Law No. 310-FZ of December 1, 2007, On the Organization and Conduct of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, the Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation; [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010.]

10.8. [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010; repealed by Federal Law No. 395-FZ of December 28, 2010.]

10.9. for issuance of an invitation to enter the Russian Federation, or provision of a decision of the federal executive authority responsible for foreign affairs, adopted on the basis of a petition received from the autonomous nonprofit organization Organizing Committee for the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi for issuance of an ordinary multiple-entry visa and transmitted to a diplomatic mission or consular office of the Russian Federation, during the organization period and/or conduct period for those Games established by Article 2 of Federal Law No. 310-FZ of December 1, 2007, On the Organization and Conduct of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, the Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation, to a foreign citizen participating in organization and/or conduct of those Games as temporary personnel under Article 10.1 of that Federal Law; [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010; as amended by Federal Law No. 235-FZ of December 3, 2012.]

10.10. for issuance or extension of a visa to a foreign citizen participating in organization and/or conduct of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the city of Sochi as temporary personnel under Article 10.1 of Federal Law No. 310-FZ of December 1, 2007, On the Organization and Conduct of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the City of Sochi, the Development of the City of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation, who arrived in the Russian Federation during the organization period and/or conduct period for those Games established by Article 2 of that Federal Law; [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010.]

  1. for state cadastral registration and/or state registration of ownership of the Russian Federation of highways transferred into trust management to a legal entity established in the legal form of a state company and of land parcels leased to that legal entity; state registration of lease agreements for land parcels provided to that legal entity; or state registration of termination of rights to those highways and land parcels; [Subparagraph added by Federal Law No. 145-FZ of July 17, 2009; as amended by Federal Law No. 275-FZ of July 31, 2025.]

  2. for affixing an apostille to civil-status registration documents requested under international treaties of the Russian Federation or at the request of diplomatic missions and consular offices of the Russian Federation, and to certificates issued by archival authorities upon applications of individuals residing outside the Russian Federation; [Subparagraph added by Federal Law No. 374-FZ of December 27, 2009; as amended by Federal Law No. 205-FZ of November 29, 2012.]

  3. for state registration of medicinal products for human use submitted for state registration before the effective date of Federal Law No. 61-FZ of April 12, 2010, On the Circulation of Medicines; [Subparagraph added by Federal Law No. 306-FZ of November 27, 2010.]

  4. for state registration of medicinal products for human use submitted for examination of medicines before the effective date of Federal Law No. 61-FZ of April 12, 2010, On the Circulation of Medicines; [Subparagraph added by Federal Law No. 306-FZ of November 27, 2010.]

  5. for confirmation of state registration of medicinal products for human use submitted for confirmation before the effective date of Federal Law No. 61-FZ of April 12, 2010, On the Circulation of Medicines; [Subparagraph added by Federal Law No. 306-FZ of November 27, 2010.]

  6. for confirmation of state registration of medicinal products for human use submitted for examination of medicines before the effective date of Federal Law No. 61-FZ of April 12, 2010, On the Circulation of Medicines; [Subparagraph added by Federal Law No. 306-FZ of November 27, 2010.]

  7. for adoption of a decision to amend documents in the registration dossier of a registered medicinal product for human use that were submitted before the effective date of Federal Law No. 61-FZ of April 12, 2010, On the Circulation of Medicines; [Subparagraph added by Federal Law No. 306-FZ of November 27, 2010.]

  8. for adoption of a decision to amend documents in the registration dossier of a registered medicinal product for human use that were submitted for examination of medicines before the effective date of Federal Law No. 61-FZ of April 12, 2010, On the Circulation of Medicines; [Subparagraph added by Federal Law No. 306-FZ of November 27, 2010.]

  9. for issuance of authorization to conduct clinical trials of medicinal products for human use on applications filed before the effective date of Federal Law No. 61-FZ of April 12, 2010, On the Circulation of Medicines, or on applications filed after the effective date of Federal Law No. 61-FZ of April 12, 2010, On the Circulation of Medicines, on the basis of examinations conducted before the effective date of Federal Law No. 61-FZ of April 12, 2010, On the Circulation of Medicines; [Subparagraph added by Federal Law No. 306-FZ of November 27, 2010.]

  10. for state registration of legal entities established by FIFA (Federation Internationale de Football Association), FIFA subsidiaries, confederations, national football associations including the Russian Football Union, the Russia 2018 Organizing Committee, subsidiaries of that Organizing Committee, FIFA suppliers of goods, work, or services, FIFA media-information producers, FIFA broadcasters, FIFA commercial partners, or FIFA counterparties specified in the Federal Law On Preparation and Conduct in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020 Championship, and on Amendments to Certain Legislative Acts of the Russian Federation; [Subparagraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

  11. for accreditation of branches of foreign organizations established in the Russian Federation by FIFA (Federation Internationale de Football Association), FIFA subsidiaries, confederations, national football associations, FIFA suppliers of goods, work, or services, FIFA media-information producers, FIFA broadcasters, FIFA commercial partners, or FIFA counterparties specified in the Federal Law On Preparation and Conduct in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020 Championship, and on Amendments to Certain Legislative Acts of the Russian Federation; [Subparagraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

  12. for issuance, during the period from the effective date of the Federal Law On Preparation and Conduct in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020 Championship, and on Amendments to Certain Legislative Acts of the Russian Federation through December 31, 2018, inclusive, of an invitation to a foreign citizen or stateless person participating in events provided for by that Federal Law, or issuance, through December 31, 2021, inclusive, of an invitation to a foreign citizen or stateless person entering the Russian Federation in connection with measures provided for by that Federal Law to prepare for and conduct the UEFA Euro 2020 Championship in the Russian Federation; [Subparagraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Laws No. 101-FZ of May 1, 2019, and No. 101-FZ of April 20, 2021.]

  13. for issuance or extension, during the period from the effective date of the Federal Law On Preparation and Conduct in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020 Championship, and on Amendments to Certain Legislative Acts of the Russian Federation through December 31, 2018, inclusive, of a visa to a foreign citizen or stateless person participating in events provided for by that Federal Law, or issuance or extension, through December 31, 2021, inclusive, of a visa to a foreign citizen or stateless person entering the Russian Federation in connection with measures provided for by that Federal Law to prepare for and conduct the UEFA Euro 2020 Championship in the Russian Federation; [Subparagraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Laws No. 101-FZ of May 1, 2019, and No. 101-FZ of April 20, 2021.]

23.1. for provision by the federal executive authority responsible for foreign affairs, on the basis of a petition from the Russia 2018 Organizing Committee and for transmission to a diplomatic mission or consular office of the Russian Federation, of a decision to issue an ordinary single-entry or double-entry visa to a foreign citizen or stateless person participating in events under the Federal Law On Preparation and Conduct in the Russian Federation of the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup and on Amendments to Certain Legislative Acts of the Russian Federation, or to a foreign citizen or stateless person participating in the sporting competitions, provided the person is included in FIFA lists under that Federal Law; [Subparagraph added by Federal Law No. 404-FZ of November 30, 2016.]

23.2. for provision by the federal executive authority responsible for foreign affairs, on the basis of a petition from the Russia 2018 Organizing Committee and for transmission to a diplomatic mission or consular office of the Russian Federation, of a decision to issue an ordinary multiple-entry visa to a foreign citizen or stateless person participating in events provided for by the Federal Law On Preparation and Conduct in the Russian Federation of the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup and on Amendments to Certain Legislative Acts of the Russian Federation, or to a foreign citizen or stateless person participating in the sporting competitions, provided the person is included in FIFA lists under that Federal Law; [Subparagraph added by Federal Law No. 404-FZ of November 30, 2016.]

23.3. for amendment by the federal executive authority responsible for foreign affairs of a visa-issuance decision adopted on the basis of a petition from the Russia 2018 Organizing Committee and transmitted to a diplomatic mission or consular office of the Russian Federation concerning a foreign citizen or stateless person participating in events provided for by the Federal Law On Preparation and Conduct in the Russian Federation of the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup and on Amendments to Certain Legislative Acts of the Russian Federation, or a foreign citizen or stateless person participating in the sporting competitions, provided the person is included in FIFA lists under that Federal Law; [Subparagraph added by Federal Law No. 404-FZ of November 30, 2016.]

23.4. for redirection by the federal executive authority responsible for foreign affairs, at the request of the Russia 2018 Organizing Committee, to a diplomatic mission or consular office of the Russian Federation of a visa-issuance decision adopted on the basis of that Committee's petition and concerning a foreign citizen or stateless person participating in events provided for by the Federal Law On Preparation and Conduct in the Russian Federation of the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup and on Amendments to Certain Legislative Acts of the Russian Federation, or a foreign citizen or stateless person participating in the sporting competitions, provided the person is included in FIFA lists under that Federal Law; [Subparagraph added by Federal Law No. 404-FZ of November 30, 2016.]

23.5. through December 31, 2021, inclusive, for provision by the federal executive authority responsible for foreign affairs, on the basis of a petition from the Russian Football Union and/or the local organizing entity and for transmission to a diplomatic mission or consular office of the Russian Federation, of a decision to issue an ordinary multiple-entry visa to a foreign citizen or stateless person participating in measures to prepare for and conduct the UEFA Euro 2020 Championship in the Russian Federation under the Federal Law On Preparation and Conduct in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020 Championship, and on Amendments to Certain Legislative Acts of the Russian Federation, or to a foreign citizen or stateless person participating in that Championship, provided the person is included in UEFA lists under that Federal Law; [Subparagraph added by Federal Law No. 101-FZ of May 1, 2019; as amended by Federal Law No. 101-FZ of April 20, 2021.]

23.6. through December 31, 2021, inclusive, for amendment by the federal executive authority responsible for foreign affairs of a visa-issuance decision adopted on the basis of a petition from the Russian Football Union and/or the local organizing entity and transmitted to a diplomatic mission or consular office of the Russian Federation concerning a foreign citizen or stateless person participating in measures to prepare for and conduct the UEFA Euro 2020 Championship in the Russian Federation under the Federal Law On Preparation and Conduct in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020 Championship, and on Amendments to Certain Legislative Acts of the Russian Federation, or a foreign citizen or stateless person participating in that Championship, provided the person is included in UEFA lists under that Federal Law. [Subparagraph added by Federal Law No. 101-FZ of May 1, 2019; as amended by Federal Law No. 101-FZ of April 20, 2021.]

23.7. through December 31, 2021, inclusive, for redirection by the federal executive authority responsible for foreign affairs, at the request of the Russian Football Union and/or the local organizing entity, to a diplomatic mission or consular office of the Russian Federation of a visa-issuance decision adopted on the basis of their petition and concerning a foreign citizen or stateless person participating in measures to prepare for and conduct the UEFA Euro 2020 Championship in the Russian Federation under the Federal Law On Preparation and Conduct in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020 Championship, and on Amendments to Certain Legislative Acts of the Russian Federation, or a foreign citizen or stateless person participating in that Championship, provided the person is included in UEFA lists under that Federal Law; [Subparagraph added by Federal Law No. 101-FZ of May 1, 2019; as amended by Federal Law No. 101-FZ of April 20, 2021.]

  1. for legally significant actions specified in Article 333.33 of this Code where those actions are performed under the Federal Law On Special Rules for Operation of the Financial System of the Republic of Crimea and the Federal City of Sevastopol during the Transitional Period; [Subparagraph added by Federal Law No. 78-FZ of April 20, 2014.]

  2. for state cadastral registration of immovable-property objects that have been constructed or formed; state registration of rights to immovable property of the Union State and transactions involving it; simultaneous state cadastral registration and state registration of rights to immovable property of the Union State; or state cadastral registration in connection with changes in information concerning immovable-property objects owned by the Union State; [Subparagraph added by Federal Law No. 349-FZ of November 4, 2014; as amended by Federal Law No. 275-FZ of July 31, 2025.]

  3. for state registration of media outlets whose products are intended for distribution in the constituent entities of the Russian Federation comprising the Republic of Crimea and the federal city of Sevastopol, under the Federal Law On Special Rules for Legal Regulation of Relations in the Media Sector in Connection with Admission of the Republic of Crimea to the Russian Federation and Formation within the Russian Federation of the New Constituent Entities of the Republic of Crimea and the Federal City of Sevastopol; [Subparagraph added by Federal Law No. 381-FZ of November 29, 2014.]

  4. for grant of a television-broadcasting or radio-broadcasting license in the constituent entities of the Russian Federation comprising the Republic of Crimea and the federal city of Sevastopol, under the Federal Law On Special Rules for Legal Regulation of Relations in the Media Sector in Connection with Admission of the Republic of Crimea to the Russian Federation and Formation within the Russian Federation of the New Constituent Entities of the Republic of Crimea and the Federal City of Sevastopol; [Subparagraph added by Federal Law No. 381-FZ of November 29, 2014.]

  5. for grant of a license to provide communications services in the constituent entities of the Russian Federation comprising the Republic of Crimea and the federal city of Sevastopol, on the terms and under the procedure established by the Government of the Russian Federation; [Subparagraph added by Federal Law No. 381-FZ of November 29, 2014.]

  6. for issuance of a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation, including a passport containing an electronic data carrier, or new-generation passport, to a person recognized as a citizen of the Russian Federation under Part 1 of Article 4 of Federal Constitutional Law No. 6-FKZ of March 21, 2014, On Admission of the Republic of Crimea to the Russian Federation and Formation within the Russian Federation of the New Constituent Entities of the Republic of Crimea and the Federal City of Sevastopol, who held a valid Ukrainian citizen's passport for foreign travel when applying for that document and applies for the first time for a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation, including a passport containing an electronic data carrier, or new-generation passport, in the Republic of Crimea or the federal city of Sevastopol; [Subparagraph added by Federal Law No. 157-FZ of June 29, 2015.]

29.1. for issuance of a passport of a citizen of the Russian Federation to a person in connection with acquisition of citizenship of the Russian Federation under subparagraph (c) of paragraph 1 or paragraph 2 of Decree of the President of the Russian Federation No. 11 of January 4, 2024, On Determining Certain Categories of Foreign Citizens and Stateless Persons Entitled to Apply for Admission to Citizenship of the Russian Federation; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Law No. 88-FZ of April 22, 2024.]

29.2. for issuance of a passport of a citizen of the Russian Federation to a person recognized as a citizen of the Russian Federation under Part 1 of Article 5 of Federal Constitutional Law No. 5-FKZ of October 4, 2022, On Admission of the Donetsk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Donetsk People's Republic; Part 1 of Article 5 of Federal Constitutional Law No. 6-FKZ of October 4, 2022, On Admission of the Lugansk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Lugansk People's Republic; Part 1 of Article 5 of Federal Constitutional Law No. 7-FKZ of October 4, 2022, On Admission of Zaporizhzhia Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Zaporizhzhia Region; or Part 1 of Article 5 of Federal Constitutional Law No. 8-FKZ of October 4, 2022, On Admission of Kherson Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Kherson Region; [Subparagraph added by Federal Law No. 443-FZ of November 21, 2022.]

29.3. for issuance of a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation, including a passport containing an electronic data carrier, or new-generation passport, to a person recognized as a citizen of the Russian Federation under Part 1 of Article 5 of Federal Constitutional Law No. 5-FKZ of October 4, 2022, On Admission of the Donetsk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Donetsk People's Republic; Part 1 of Article 5 of Federal Constitutional Law No. 6-FKZ of October 4, 2022, On Admission of the Lugansk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Lugansk People's Republic; Part 1 of Article 5 of Federal Constitutional Law No. 7-FKZ of October 4, 2022, On Admission of Zaporizhzhia Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Zaporizhzhia Region; or Part 1 of Article 5 of Federal Constitutional Law No. 8-FKZ of October 4, 2022, On Admission of Kherson Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Kherson Region, if the person held a valid Ukrainian citizen's passport for foreign travel when applying for the document and applies for the first time for a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation, including a passport containing an electronic data carrier, or new-generation passport, in the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, or Kherson Region; [Subparagraph added by Federal Law No. 443-FZ of November 21, 2022.]

29.4. for issuance of a passport of a citizen of the Russian Federation to replace one that has been lost or become unusable to the following persons who participate or participated in the special military operation or ensure or ensured performance of tasks during that operation in Ukraine, the Donetsk People's Republic, the Lugansk People's Republic, Zaporizhzhia Region, or Kherson Region:

[Subparagraph added by Federal Law No. 187-FZ of May 29, 2023.]

  1. for issuance of a national driver's license, a tractor-driver/operator (tractor-driver) certificate, or vehicle registration documents and state registration plates to a person recognized as a citizen of the Russian Federation under Part 1 of Article 4 of Federal Constitutional Law No. 6-FKZ of March 21, 2014, On Admission of the Republic of Crimea to the Russian Federation and Formation within the Russian Federation of the New Constituent Entities of the Republic of Crimea and the Federal City of Sevastopol, who held valid driver's licenses, tractor-driver/operator (tractor-driver) certificates, vehicle registration documents, and state registration plates issued in Ukraine when applying for those documents, and applies for the first time for a national driver's license, tractor-driver/operator (tractor-driver) certificate, or vehicle registration documents and state registration plates in the Republic of Crimea or the federal city of Sevastopol; [Subparagraph added by Federal Law No. 157-FZ of June 29, 2015.]

30.1. for issuance of a national driver's license to a person entitled to apply under a special procedure to exchange a foreign national driver's license and belonging to a category determined by the Government of the Russian Federation for humanitarian purposes; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022.]

30.2. for issuance of a national driver's license, a tractor-driver/operator (tractor-driver) certificate, or vehicle registration documents and state registration plates to a person recognized as a citizen of the Russian Federation under Part 1 of Article 5 of Federal Constitutional Law No. 5-FKZ of October 4, 2022, On Admission of the Donetsk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Donetsk People's Republic; Part 1 of Article 5 of Federal Constitutional Law No. 6-FKZ of October 4, 2022, On Admission of the Lugansk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Lugansk People's Republic; Part 1 of Article 5 of Federal Constitutional Law No. 7-FKZ of October 4, 2022, On Admission of Zaporizhzhia Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Zaporizhzhia Region; or Part 1 of Article 5 of Federal Constitutional Law No. 8-FKZ of October 4, 2022, On Admission of Kherson Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Kherson Region, if the person held valid driver's licenses, tractor-driver/operator (tractor-driver) certificates, vehicle registration documents, and state registration plates issued in Ukraine when applying for those documents, and applies for the first time for a national driver's license, tractor-driver/operator (tractor-driver) certificate, or vehicle registration documents and state registration plates in the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, or Kherson Region; [Subparagraph added by Federal Law No. 443-FZ of November 21, 2022.]

30.3. for issuance of a national driver's license to replace one that has been lost or become unusable to the following persons who participate or participated in the special military operation or ensure or ensured performance of tasks during that operation in Ukraine, the Donetsk People's Republic, the Lugansk People's Republic, Zaporizhzhia Region, or Kherson Region:

[Subparagraph added by Federal Law No. 187-FZ of May 29, 2023.]

30.4. for issuance of a national driver's license, including a replacement for one that has been lost or become unusable, to persons with disabilities resulting from combat operations who are specified in subparagraphs 2 and 3 of Article 4 of Federal Law No. 5-FZ of January 12, 1995, On Veterans, and participated in the special military operation or performed assigned tasks during that operation, and to persons with disabilities resulting from combat operations who are specified in subparagraphs 2.1 and 8-11 of Article 4 of Federal Law No. 5-FZ of January 12, 1995, On Veterans; [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

  1. for state registration of rights to immovable property that arose in the Republic of Crimea or the federal city of Sevastopol before the effective date of Federal Constitutional Law No. 6-FKZ of March 21, 2014, On Admission of the Republic of Crimea to the Russian Federation and Formation within the Russian Federation of the New Constituent Entities of the Republic of Crimea and the Federal City of Sevastopol; [Subparagraph added by Federal Law No. 157-FZ of June 29, 2015.]

31.1. for state registration of rights to immovable property that arose in the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, or Kherson Region before the effective date of Federal Constitutional Law No. 5-FKZ of October 4, 2022, On Admission of the Donetsk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Donetsk People's Republic; Federal Constitutional Law No. 6-FKZ of October 4, 2022, On Admission of the Lugansk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Lugansk People's Republic; Federal Constitutional Law No. 7-FKZ of October 4, 2022, On Admission of Zaporizhzhia Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Zaporizhzhia Region; or Federal Constitutional Law No. 8-FKZ of October 4, 2022, On Admission of Kherson Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Kherson Region; [Subparagraph added by Federal Law No. 443-FZ of November 21, 2022.]

  1. for legally significant actions specified in subparagraphs 1, 3, 6, and 7 of paragraph 1 of Article 333.33 of this Code where the documents required for those actions are transmitted to the registration authority as electronic documents under the procedure established by Russian legislation on state registration of legal entities and individual entrepreneurs; [Subparagraph added by Federal Law No. 234-FZ of July 29, 2018.]

32.1. for legally significant actions specified in subparagraphs 1, 3, 6, and 7 of paragraph 1 of Article 333.33 of this Code in the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, or Kherson Region; [Subparagraph added by Federal Law No. 443-FZ of November 21, 2022.]

  1. for the legally significant actions specified in subparagraph 28.1 of paragraph 1 of Article 333.33 of this Code where entries in the Unified State Register of Immovable Property are amended under paragraph 1.1 of Article 13.1, paragraph 1.1 of Article 13.4, paragraph 1.1 of Article 13.6, or the second through fifth textual paragraphs of paragraph 2 of Article 23 of Federal Law No. 102-FZ of July 16, 1998, On Mortgage (Pledge of Immovable Property); [Subparagraph added by Federal Law No. 158-FZ of July 3, 2019; as amended by Federal Law No. 275-FZ of July 31, 2025.]

  2. for admission to citizenship of the Russian Federation of persons specified in subparagraph (c) of paragraph 1 and paragraph 2 of Decree of the President of the Russian Federation No. 11 of January 4, 2024, On Determining Certain Categories of Foreign Citizens and Stateless Persons Entitled to Apply for Admission to Citizenship of the Russian Federation; [Subparagraph added by Federal Law No. 129-FZ of April 24, 2020; as amended by Federal Law No. 88-FZ of April 22, 2024.]

34.1. for issuance of a temporary residence permit in the Russian Federation to a citizen of Ukraine; [Subparagraph added by Federal Law No. 322-FZ of July 14, 2022; as amended by Federal Law No. 443-FZ of November 21, 2022.]

34.2. for issuance of a residence permit in the Russian Federation to a citizen of Ukraine; [Subparagraph added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Law No. 443-FZ of November 21, 2022.]

34.3. for issuance of a residence permit in the Russian Federation to a foreign citizen or stateless person under Part 4 of Article 5 of Federal Constitutional Law No. 5-FKZ of October 4, 2022, On Admission of the Donetsk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Donetsk People's Republic; Part 4 of Article 5 of Federal Constitutional Law No. 6-FKZ of October 4, 2022, On Admission of the Lugansk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Lugansk People's Republic; Part 4 of Article 5 of Federal Constitutional Law No. 7-FKZ of October 4, 2022, On Admission of Zaporizhzhia Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Zaporizhzhia Region; or Part 4 of Article 5 of Federal Constitutional Law No. 8-FKZ of October 4, 2022, On Admission of Kherson Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Kherson Region; [Subparagraph added by Federal Law No. 443-FZ of November 21, 2022.]

34.4. for establishment of the fact that citizenship of the Russian Federation is or is not held by a person specified in Part 1 of Article 5 of Federal Constitutional Law No. 5-FKZ of October 4, 2022, On Admission of the Donetsk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Donetsk People's Republic; Part 1 of Article 5 of Federal Constitutional Law No. 6-FKZ of October 4, 2022, On Admission of the Lugansk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Lugansk People's Republic; Part 1 of Article 5 of Federal Constitutional Law No. 7-FKZ of October 4, 2022, On Admission of Zaporizhzhia Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Zaporizhzhia Region; or Part 1 of Article 5 of Federal Constitutional Law No. 8-FKZ of October 4, 2022, On Admission of Kherson Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Kherson Region; [Subparagraph added by Federal Law No. 443-FZ of November 21, 2022; as amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. for issuance of a national driver's license or tractor-driver/operator (tractor-driver) certificate to a citizen subject to conscription for military service who has completed training, upon referral by a military commissariat, in a military occupational specialty for soldiers, sailors, sergeants, or petty officers, on the basis of a certificate confirming acquisition of the relevant military occupational specialty and issued under the procedure established by the Ministry of Defense of the Russian Federation. [Subparagraph added by Federal Law No. 105-FZ of April 30, 2021.]

  2. for issuance to citizens performing compulsory military service of a national driver's license confirming the right to drive vehicles in Category D and Subcategory D1; [Subparagraph added by Federal Law No. 105-FZ of April 30, 2021.]

  3. for the legally significant actions specified in subparagraphs 36-40, 41.2, 46-46.3, 59-61, and 65-67 of paragraph 1 of Article 333.33 of this Code in respect of equipment received without consideration under a donation agreement, in accordance with the procedure established by the Government of the Russian Federation, for carrying out transportation tasks in the interests of humanitarian missions and certain defense and security tasks in the territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, and Kherson Region; [Subparagraph added by Federal Law No. 65-FZ of March 23, 2024.]

  4. for state registration of a share issue where the share issue is registered under paragraph 8.3 of Article 19.1 of Federal Law No. 52-FZ of November 30, 1994, On Enactment of Part One of the Civil Code of the Russian Federation; [Subparagraph added by Federal Law No. 176-FZ of July 12, 2024.]

  5. for state registration of a share in the right of common ownership of common immovable property in an apartment building, another building, or a structure, or within the boundaries of an area used by citizens for gardening or vegetable gardening for their own needs, an area designated for garages, or an area of a low-rise residential complex; [Subparagraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 275-FZ of July 31, 2025.]

  6. for state cadastral registration of immovable-property objects located in the territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, and Kherson Region, including where that state cadastral registration is performed simultaneously with state registration of rights; [Subparagraph added by Federal Law No. 176-FZ of July 12, 2024.]

  7. for issuance of a tractor-driver/operator (tractor-driver) certificate to replace one that has been lost or become unusable to:

  1. for state cadastral registration of immovable-property objects based on a map-plan of the territory prepared following comprehensive cadastral works; [Subparagraph added by Federal Law No. 275-FZ of July 31, 2025.]

  2. for state cadastral registration of a state-owned or municipally owned land parcel in connection with its formation or clarification of its boundaries, where an application for those actions is submitted by interested persons specified in the Land Code of the Russian Federation. [Subparagraph added by Federal Law No. 275-FZ of July 31, 2025.]

  3. The rates of state duty established by this Chapter for legally significant actions concerning individuals are applied using a coefficient of 0.7 where an application for those actions is submitted, and the corresponding state duty is paid, through the Unified Portal of State and Municipal Services, regional portals of state and municipal services, or other portals integrated with the unified identification and authentication system. [Paragraph added by Federal Law No. 221-FZ of July 21, 2014; as amended by Federal Law No. 402-FZ of November 30, 2016.]

  4. The rates of state duty established by subparagraphs 92.2 and 136 of paragraph 1 of Article 333.33 of this Code are applied using a coefficient of 0.5 where legally significant actions are performed in respect of:

  5. citizens belonging to the Indigenous small-numbered peoples of the Russian Federation who maintain a traditional way of life, engage in traditional economic activities, and pursue traditional crafts in places of traditional residence;

  6. the following persons who participate or participated in the special military operation, or ensure or ensured performance of tasks during the special military operation in the territories of Ukraine, the Donetsk People's Republic, the Lugansk People's Republic, Zaporizhzhia Region, and Kherson Region:

    • service members, including those called up for military service in the Armed Forces of the Russian Federation under mobilization;

    • persons holding special police ranks and serving in the National Guard Troops of the Russian Federation;

    • employees of the internal-affairs bodies of the Russian Federation, the penal system of the Russian Federation, or the Investigative Committee of the Russian Federation;

    • employees holding special ranks in the Ministry of the Russian Federation for Civil Defense, Emergencies and Elimination of Consequences of Natural Disasters;

    • persons who entered into a contract for service in a volunteer formation, or for voluntary assistance in performing tasks assigned to the Armed Forces of the Russian Federation or the National Guard Troops of the Russian Federation;

    • persons classified as combat veterans under subparagraphs 1.1, 2.3, 2.4, or 9 of paragraph 1 of Article 3 of Federal Law No. 5-FZ of January 12, 1995, On Veterans;

    • citizens assigned, under mobilization, to serve in the National Guard Troops of the Russian Federation in positions for which special police ranks are prescribed;

    • prosecution service employees. [Textual paragraph added by Federal Law No. 416-FZ of November 29, 2024.]

[Paragraph added by Federal Law No. 362-FZ of October 29, 2024.]

Article 333.36. Exemptions upon Application to the Supreme Court of the Russian Federation, Courts of General Jurisdiction, and Justices of the Peace

[Heading as amended by Federal Law No. 198-FZ of June 28, 2014.]

  1. The following are exempt from state duty in cases heard by the Supreme Court of the Russian Federation under Russian civil-procedure legislation and administrative-proceedings legislation, by courts of general jurisdiction, and by justices of the peace: [As amended by Federal Laws No. 198-FZ of June 28, 2014, and No. 23-FZ of March 8, 2015.]

  2. claimants, in claims for recovery of wages or monetary remuneration and other claims arising from employment relations, and in claims for recovery of benefits;

  3. claimants, in claims for recovery of maintenance;

  4. claimants, in claims for compensation for harm caused by injury or other damage to health or by the death of a breadwinner;

  5. claimants, in claims for compensation for property damage and/or non-pecuniary harm caused by a crime;

4.1. claimants who are victims in cases involving the administrative offense specified in Article 6.1.1 of the Code of Administrative Offenses of the Russian Federation, in claims for compensation for property damage and/or non-pecuniary harm caused by persons who committed that administrative offense and have a conviction for the crime specified in Article 116.1 of the Criminal Code of the Russian Federation, provided that the acts were committed by the same person against the same person; [Subparagraph added by Federal Law No. 209-FZ of June 28, 2022.]

  1. organizations and individuals, for issuance to them of documents in connection with criminal cases and maintenance-recovery cases;

  2. [Subparagraph repealed by Federal Law No. 259-FZ of August 8, 2024.]

  3. [Subparagraph repealed by Federal Law No. 259-FZ of August 8, 2024.]

  4. individuals, when filing cassation appeals in criminal cases contesting the correctness of recovery of property damage caused by a crime;

  5. prosecutors, on applications protecting the rights, freedoms, and lawful interests of citizens or an indefinite class of persons, or the interests of the Russian Federation, constituent entities of the Russian Federation, or municipalities;

  6. claimants, in claims for compensation for property damage and/or non-pecuniary harm caused by criminal prosecution, including matters involving restoration of rights and freedoms;

  7. rehabilitated persons and persons recognized as victims of political repression, when applying in matters arising from legislation on rehabilitation of victims of political repression, except disputes between those persons and their heirs;

  8. forced migrants and refugees, when filing administrative statements of claim contesting refusal to register an application for recognition as a forced migrant or refugee; [As amended by Federal Law No. 23-FZ of March 8, 2015.]

  9. the authorized federal executive authority responsible for supervision and control in the field of consumer protection and its territorial bodies; other federal executive authorities responsible for supervision and control in the field of consumer protection and the safety of goods, work, and services, and their territorial bodies; local-government bodies; executive and administrative bodies of the Sirius federal territory; and public consumer associations and their associations or unions, in claims brought in the interests of a consumer, a group of consumers, or an indefinite class of consumers; [As amended by Federal Law No. 199-FZ of June 11, 2021.]

  10. individuals, when filing applications with a court for adoption of a child;

  11. claimants, in proceedings for protection of a child's rights and lawful interests;

15.1. parents or legal representatives of children with disabilities or persons disabled since childhood, on applications concerning restriction of a citizen's legal capacity; recognition of a citizen as lacking legal capacity; or restriction or deprivation of the right of a minor between fourteen and eighteen years of age independently to dispose of the minor's income, where those applications are filed in respect of such children with disabilities or persons disabled since childhood; [Subparagraph added by Federal Law No. 231-FZ of July 23, 2025.]

  1. the Commissioner for Human Rights in the Russian Federation, when performing the actions specified in subparagraphs 1 and 3 of paragraph 1 of Article 29 of Federal Constitutional Law No. 1-FKZ of February 26, 1997, On the Commissioner for Human Rights in the Russian Federation; and commissioners for human rights in constituent entities of the Russian Federation, when performing the actions specified in paragraph 2 of Part 1 of Article 11 of Federal Law No. 48-FZ of March 18, 2020, On Commissioners for Human Rights in Constituent Entities of the Russian Federation; [As amended by Federal Laws No. 8-FZ of February 1, 2016, and No. 7-FZ of February 17, 2021.]

16.1. the Commissioner for Children's Rights under the President of the Russian Federation, when performing the actions specified in paragraph 4 of Part 1 of Article 6 of Federal Law No. 501-FZ of December 27, 2018, On Commissioners for Children's Rights in the Russian Federation; and commissioners for children's rights in constituent entities of the Russian Federation, when performing the actions specified in paragraph 4 of Part 3 of Article 14 of Federal Law No. 501-FZ of December 27, 2018, On Commissioners for Children's Rights in the Russian Federation; [Subparagraph added by Federal Law No. 490-FZ of December 25, 2018; as amended by Federal Law No. 536-FZ of November 14, 2023.]

  1. claimants, in non-property claims connected with protection of the rights and lawful interests of persons with disabilities;

  2. administrative claimants, in administrative cases concerning involuntary hospitalization of a citizen in a medical organization providing inpatient psychiatric care and/or involuntary psychiatric examination of a citizen; [As amended by Federal Law No. 23-FZ of March 8, 2015.]

  3. state bodies, local-government bodies, and public authorities of the Sirius federal territory acting as claimants or administrative claimants, or as defendants or administrative defendants, in cases heard by the Supreme Court of the Russian Federation, courts of general jurisdiction, or justices of the peace; [As amended by Federal Laws No. 23-FZ of March 8, 2015, and No. 199-FZ of June 11, 2021.]

  4. individuals serving a sentence of deprivation of liberty, when filing an application for reissuance of copies of decisions, sentences, court orders, court rulings, decisions of the presidium of a supervisory-review court, or copies of other documents from the case file issued by the court, or when filing an application for issuance of duplicate enforcement documents; [Subparagraph added by Federal Law No. 374-FZ of December 27, 2009.]

  5. authors of a result of intellectual activity, in claims seeking grant to them of a right to use that result of intellectual activity where the exclusive right belongs to another person, or a compulsory license; [Subparagraph added by Federal Law No. 100-FZ of July 10, 2012.]

  6. claimants, in property and non-property claims connected with protection of the rights and lawful interests of orphans, children left without parental care, and persons who lost both parents or their sole parent while studying; [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024; as amended by Federal Law No. 362-FZ of October 29, 2024.]

  7. claimants, in property claims connected with protection of rights to residential premises that are the sole premises suitable for permanent residence of the claimant and/or members of the claimant's family, to the extent of 70 percent of the state duty;

[Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

  1. individuals, when filing applications with a court for consideration of the cases specified in paragraphs 1 and 3 of Part One of Article 262 of the Civil Procedure Code of the Russian Federation, where those individuals are:

[Subparagraph added by Federal Law No. 230-FZ of July 23, 2025.]

  1. individuals, when filing applications with a court connected with exercise of the right to survivor pension benefits granted to family members of persons specified in the second through nineteenth textual paragraphs of subparagraph 24 of this paragraph; [Subparagraph added by Federal Law No. 398-FZ of October 27, 2025; as amended by Federal Law No. 425-FZ of November 28, 2025.]

  2. administrative claimants, when applying to a court under the procedure established by Chapter 22 of the Code of Administrative Court Proceedings of the Russian Federation, where those persons are among the persons specified in the second through twentieth textual paragraphs of subparagraph 24 of this paragraph. [Paragraph added by Federal Law No. 40-FZ of February 20, 2026.]

1.1. The exemptions provided for in subparagraphs 24-26 of paragraph 1 of this Article are granted on the basis of copies of the following documents: [As amended by Federal Laws No. 398-FZ of October 27, 2025, and No. 40-FZ of February 20, 2026.]

  1. a combat-veteran certificate;

  2. a document confirming participation in combat operations as a member of the Armed Forces of the Donetsk People's Republic, the People's Militia of the Lugansk People's Republic, or military formations or bodies of the Donetsk People's Republic or Lugansk People's Republic since May 11, 2014, issued by authorized executive bodies of the Donetsk People's Republic or Lugansk People's Republic;

  3. a document issued by a federal executive authority or federal state body in which military service or other service is prescribed by federal law, or by a military unit, body, or institution authorized by it, confirming:

    • participation in the special military operation;

    • performance of tasks in Ukraine, the Donetsk People's Republic, the Lugansk People's Republic, Zaporizhzhia Region, or Kherson Region during the special military operation;

    • performance of tasks to ensure the security of the Russian Federation, or performance of tasks assisting the federal security service bodies in ensuring the security of the Russian Federation, in areas adjoining areas where the special military operation is conducted;

    • performance of tasks to repel an armed incursion into the territory of the Russian Federation or during an armed provocation at the State Border of the Russian Federation and in territories of constituent entities of the Russian Federation adjoining areas where the special military operation is conducted.

[Paragraph added by Federal Law No. 230-FZ of July 23, 2025.]

  1. Subject to paragraph 3 of this Article, the following are exempt from state duty in cases heard by the Supreme Court of the Russian Federation under Russian civil-procedure legislation and administrative-proceedings legislation, by courts of general jurisdiction, and by justices of the peace:

  2. public organizations of persons with disabilities acting as claimants or administrative claimants, or as defendants or administrative defendants;

  3. claimants or administrative claimants who are persons with Group I or Group II disabilities, children with disabilities, or persons disabled since childhood; [As amended by Federal Law No. 305-FZ of July 2, 2021.]

  4. combat veterans and military-service veterans applying for protection of rights granted to them by veterans legislation; [As amended by Federal Law No. 401-FZ of November 30, 2016.]

  5. claimants, in claims connected with violation of consumer rights;

  6. claimants who are pensioners receiving pensions granted under the procedure established by Russian pension legislation, in property claims and administrative property claims against the Pension and Social Insurance Fund of the Russian Federation, non-governmental pension funds, or federal executive authorities providing pensions to persons who performed military service. [As amended by Federal Law No. 239-FZ of July 14, 2022.]

[Paragraph as amended by Federal Law No. 23-FZ of March 8, 2015.]

  1. When property claims, administrative property claims, and/or claims or administrative claims containing both property and non-property demands are filed with courts of general jurisdiction or justices of the peace, the payers specified in paragraph 2 of this Article are exempt from state duty if the amount in dispute does not exceed RUB 1,000,000. If the amount in dispute exceeds RUB 1,000,000, those payers pay state duty in the amount calculated under subparagraph 1 of paragraph 1 of Article 333.19 of this Code, less the amount of state duty payable when the amount in dispute is RUB 1,000,000. [As amended by Federal Law No. 23-FZ of March 8, 2015.]

Article 333.37. Exemptions upon Application to the Supreme Court of the Russian Federation and State Commercial Courts

[Heading as amended by Federal Law No. 198-FZ of June 28, 2014.]

  1. The following are exempt from state duty in cases heard by the Supreme Court of the Russian Federation under Russian commercial-procedure legislation and by state commercial courts: [As amended by Federal Law No. 198-FZ of June 28, 2014.]

  2. prosecutors and other bodies applying to the Supreme Court of the Russian Federation or state commercial courts, in cases prescribed by law, to protect state and/or public interests; [As amended by Federal Law No. 198-FZ of June 28, 2014.]

1.1. state bodies, local-government bodies, and public authorities of the Sirius federal territory acting as claimants or defendants in cases heard by the Supreme Court of the Russian Federation or state commercial courts; [Subparagraph added by Federal Law No. 281-FZ of December 25, 2008; as amended by Federal Laws No. 198-FZ of June 28, 2014, and No. 199-FZ of June 11, 2021.]

  1. claimants, in claims connected with violation of a child's rights and lawful interests;

  2. authors of a result of intellectual activity, in claims seeking grant to them of a right to use that result of intellectual activity where the exclusive right belongs to another person, or a compulsory license; [Subparagraph added by Federal Law No. 100-FZ of July 10, 2012.]

  3. citizens in respect of whom a procedure applicable in an insolvency or bankruptcy case has been initiated, in separate disputes concerning release from obligations to creditors, formation of the bankruptcy estate, or formation of the register of creditors' claims in their insolvency or bankruptcy case; [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

  4. creditors, in claims for inclusion in the register of creditors' claims in an insolvency or bankruptcy case, if their claims are confirmed by judicial acts that have entered into legal force. [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

  5. Subject to paragraph 3 of this Article, the following are exempt from state duty in cases heard by the Supreme Court of the Russian Federation under Russian commercial-procedure legislation and by state commercial courts: [As amended by Federal Law No. 198-FZ of June 28, 2014.]

  6. public organizations of persons with disabilities acting as claimants or defendants;

  7. claimants who are persons with Group I or Group II disabilities.

  8. When property claims and/or claims containing both property and non-property demands are filed with state commercial courts, the payers specified in paragraph 2 of this Article are exempt from state duty if the amount in dispute does not exceed RUB 1,000,000. If the amount in dispute exceeds RUB 1,000,000, those payers pay state duty in the amount calculated under subparagraph 1 of paragraph 1 of Article 333.21 of this Code, less the amount of state duty payable when the amount in dispute is RUB 1,000,000.

Article 333.38. Exemptions upon Application for Performance of Notarial Acts

The following are exempt from state duty for performance of notarial acts:

  1. state-government bodies, local-government bodies, and public authorities of the Sirius federal territory applying for performance of notarial acts in cases prescribed by law; [As amended by Federal Law No. 199-FZ of June 11, 2021.]

  2. persons with Group I or Group II disabilities, children with disabilities, and persons disabled since childhood, with respect to 50 percent of the state duty for all types of notarial acts; [As amended by Federal Law No. 305-FZ of July 2, 2021.]

  3. individuals, for certification of wills bequeathing property to the Russian Federation, constituent entities of the Russian Federation, and/or municipalities;

  4. public organizations of persons with disabilities, for all types of notarial acts;

  5. individuals, for issuance of certificates of inheritance upon inheritance of:

    • a residential house and the land parcel on which it is located; an apartment; a room; or shares in that immovable property, if those individuals lived with the decedent on the date of the decedent's death and continue to live in that house, apartment, or room after the death; [As amended by Federal Law No. 201-FZ of December 31, 2005.]

    • property of persons who died in connection with performance of state or public duties or performance of the duty of a citizen of the Russian Federation to save human life, protect state property, or maintain law and order; property of persons who died as a result of injury, wounding, trauma, or blast injury sustained as a result of shelling, explosions, and/or destruction by armed formations of Ukraine and/or terrorist acts; and property of persons subjected to political repression. Persons who died within one year as a result of a wound, blast injury, or illness sustained in connection with the circumstances stated above are also treated as deceased persons for these purposes; [As amended by Federal Law No. 88-FZ of April 22, 2024.]

    • bank deposits; funds in individuals' bank accounts; insurance proceeds under personal and property insurance contracts; amounts of remuneration for labor; copyrights and amounts of royalties provided for by Russian intellectual-property legislation; and pensions.

Heirs who had not reached the age of majority when the succession opened, and persons with mental disorders who have been placed under guardianship under the procedure established by law, are exempt from state duty upon receipt of a certificate of inheritance in all cases, irrespective of the type of inherited property;

  1. heirs of employees who were insured at the expense of organizations against death and died as a result of an accident at their place of work or service, for issuance of certificates of inheritance confirming the right to inherit insurance proceeds;

  2. financial and tax authorities, for issuance to them of certificates concerning the Russian Federation's, a constituent entity's, or a municipality's right of inheritance;

  3. organizations conducting educational activity and maintaining boarding facilities, for notarial writs of execution to recover from parents arrears in amounts payable for maintenance of their children in those organizations; [As amended by Federal Law No. 346-FZ of November 27, 2017.]

  4. special educational and rehabilitative institutions for students with deviant or socially dangerous behavior that are under the federal executive authority responsible for education, for notarial writs of execution to recover from parents arrears in amounts payable for maintenance of their children in those institutions; [As amended by Federal Law No. 346-FZ of November 27, 2017.]

  5. military units and organizations of the Armed Forces of the Russian Federation and other troops, for notarial writs of execution to recover arrears as compensation for damage;

  6. persons wounded while defending the USSR or the Russian Federation or while performing official duties in the Armed Forces of the USSR or the Armed Forces of the Russian Federation, for certification of the accuracy of copies of documents required for grant of exemptions;

  7. individuals recognized under the established procedure as needing improved housing conditions, for certification of transactions for acquisition of residential premises paid for in full or in part from payments provided from the federal budget, budgets of constituent entities of the Russian Federation, local budgets, or the budget of the Sirius federal territory; [As amended by Federal Laws No. 284-FZ of November 29, 2007, and No. 199-FZ of June 11, 2021.]

  8. heirs of employees of internal-affairs bodies; persons who served in the National Guard Troops of the Russian Federation and held special police ranks; service members of the National Guard Troops of the Russian Federation; and service members of the Armed Forces of the Russian Federation who were covered by mandatory state personal insurance and died in connection with performance of official duties, or died within one year after discharge from service as a result of wounding, blast injury, or illness sustained during service, for issuance of certificates of inheritance confirming the right to inherit insurance proceeds under mandatory state personal insurance; [As amended by Federal Laws No. 228-FZ of July 3, 2016, and No. 108-FZ of May 29, 2019.]

  9. individuals, for certification of a power of attorney to receive pensions and benefits; [Paragraph added by Federal Law No. 201-FZ of December 31, 2005.]

  10. FIFA (Federation Internationale de Football Association); FIFA subsidiaries; confederations; national football associations, including the Russian Football Union; the Russia 2018 Organizing Committee; subsidiaries of the Russia 2018 Organizing Committee; FIFA suppliers of goods, work, or services; FIFA media-information producers; FIFA broadcasters; FIFA commercial partners; and FIFA counterparties specified in the Federal Law On Preparation and Conduct in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020 Championship, and on Amendments to Certain Legislative Acts of the Russian Federation, for performance of notarial acts connected with state registration of legal entities or accreditation of branches and representative offices of foreign organizations established in the Russian Federation for purposes of activities provided for by that Federal Law; [Paragraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

  11. individuals, for certification of transactions disposing of immovable property located in an unsafe building slated for demolition, where those transactions are subject to mandatory notarization under Russian legislation; [Paragraph added by Federal Law No. 401-FZ of November 30, 2016; as amended by Federal Law No. 359-FZ of October 11, 2018.]

  12. individuals, for certification of a power of attorney to represent their interests in courts, state and municipal bodies, and organizations when they receive free legal assistance under Federal Law No. 324-FZ of November 21, 2011, On Free Legal Assistance in the Russian Federation, and laws of constituent entities of the Russian Federation; [Paragraph added by Federal Law No. 300-FZ of July 10, 2023.]

  13. individuals recognized as citizens of the Russian Federation under Part 1 of Article 5 of Federal Constitutional Law No. 5-FKZ of October 4, 2022, On Admission of the Donetsk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Donetsk People's Republic; Part 1 of Article 5 of Federal Constitutional Law No. 6-FKZ of October 4, 2022, On Admission of the Lugansk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Lugansk People's Republic; Part 1 of Article 5 of Federal Constitutional Law No. 7-FKZ of October 4, 2022, On Admission of Zaporizhzhia Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Zaporizhzhia Region; or Part 1 of Article 5 of Federal Constitutional Law No. 8-FKZ of October 4, 2022, On Admission of Kherson Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of Kherson Region; and individuals specified in subparagraph (c) of paragraph 1 and paragraph 2 of Decree of the President of the Russian Federation No. 11 of January 4, 2024, On Determining Certain Categories of Foreign Citizens and Stateless Persons Entitled to Apply for Admission to Citizenship of the Russian Federation, for the notarial acts specified in subparagraphs 1, 2, 9, 10, 13, and 18 and the second textual paragraph of subparagraph 21 of paragraph 1 of Article 333.24 of this Code; [Paragraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 88-FZ of April 22, 2024.]

  14. individuals recognized as family members and/or close relatives under the Family Code of the Russian Federation, namely spouses; parents and children, including adoptive parents and adopted children; grandfathers, grandmothers, and grandchildren; and full and half brothers and sisters who share a father or mother, with respect to 50 percent of the state duty for certification of agreements for the gift of immovable property between those persons. [Paragraph added by Federal Law No. 231-FZ of July 23, 2025.]

[Article 333.38 complete.]

Article 333.39. Exemptions for State Registration of Civil-Status Acts

The following are exempt from state duty for state registration of civil-status acts and other legally significant actions performed by civil-registry offices and other authorized bodies: [As amended by Federal Law No. 374-FZ of December 27, 2009.]

  1. individuals:

    • for amendment of a birth record in connection with adoption, including issuance of a new birth certificate; [As amended by Federal Law No. 306-FZ of November 2, 2013.]

    • for correction and/or amendment of civil-status records, and issuance of certificates, in connection with errors attributable to employees who performed state registration of the civil-status acts;

    • for issuance of certificates concerning registration of civil-status acts for submission to authorized bodies in matters concerning grant or recalculation of pensions and/or benefits;

    • for correction and/or amendment, on the basis of the law on rehabilitation of victims of political repression, of death records of persons who were subjected to unjustified repression and subsequently rehabilitated, including issuance of death certificates, and for issuance of duplicate death certificates for persons in that category; [As amended by Federal Law No. 306-FZ of November 2, 2013.]

    • for issuance of notices that no civil-status record exists, for purposes of restoring lost civil-status records under the established procedure;

    • for state registration of a birth or death, including issuance of certificates; [Textual paragraph added by Federal Law No. 201-FZ of December 31, 2005.]

    • [Textual paragraph added by Federal Law No. 201-FZ of December 31, 2005; repealed by Federal Law No. 374-FZ of December 27, 2009.]

  2. bodies administering education, guardianship and custodianship bodies, and commissions for minors' affairs and protection of their rights: [As amended by Federal Law No. 346-FZ of November 27, 2017.]

    • for issuance of duplicate birth certificates for children left without parental care; duplicate certificates or certificates concerning the death of their parents; certificates concerning change of name or the marriage or divorce of deceased parents; and for obtaining those documents from the territory of foreign states;

    • for correction and/or amendment of civil-status records made in respect of orphans and children left without parental care or their deceased parents, including issuance of certificates.

[Paragraph as amended by Federal Law No. 374-FZ of December 27, 2009.]

Article 333.40. Grounds and Procedure for Refund or Credit of State Duty

  1. State duty that has been paid is refundable in whole or in part in the following cases:

  2. state duty was paid in an amount greater than that prescribed by this Chapter;

  3. a court returns an application, complaint, or other submission, or refuses to accept it, or an authorized body and/or official refuses to perform a notarial act. If the state duty is not refunded, its amount is credited against the state duty payable when the claim or administrative claim is refiled, provided that the three-year period from the date of the previous decision has not expired and the original document evidencing payment of state duty is attached to the refiled claim or administrative claim; [As amended by Federal Law No. 23-FZ of March 8, 2015.]

  4. proceedings in the case or administrative case are terminated, or the application or administrative statement of claim is left without consideration, by the Supreme Court of the Russian Federation, a court of general jurisdiction, or a state commercial court.

If the parties enter into a settlement agreement or conciliation agreement, the claimant or administrative claimant abandons the claim or administrative claim, or the defendant or administrative defendant admits the claim or administrative claim, including as a result of conciliation procedures, the claimant or administrative claimant is entitled to a refund of 70 percent of the state duty paid if this occurs before the court of first instance renders its decision, 50 percent if it occurs while the case is before an appellate court, and 30 percent if it occurs while the case is before a cassation court or judicial acts are under supervisory review. [As amended by Federal Law No. 198-FZ of July 26, 2019.]

State duty paid is not refundable where the defendant or administrative defendant voluntarily satisfies the claimant's or administrative claimant's demands after the claimant has applied to the Supreme Court of the Russian Federation or a state commercial court and a ruling accepting the claim or administrative statement of claim for proceedings has been issued; [As amended by Federal Law No. 198-FZ of July 26, 2019.]

[Subparagraph as amended by Federal Law No. 23-FZ of March 8, 2015.]

  1. persons who paid state duty decline to perform the legally significant action before applying to the authorized body or official that performs the action;

  2. issuance is refused of a passport of a citizen of the Russian Federation for departure from and entry into the Russian Federation, which identifies the citizen of the Russian Federation outside the territory of the Russian Federation and, in cases prescribed by law, within the Russian Federation, or issuance of a refugee travel document is refused;

  3. the applicant is sent a notice that the applicant's application to withdraw an application for state registration of a computer program, database, or integrated-circuit layout has been accepted before the registration date, with respect to the state duty specified in paragraph 1 of Article 333.30 of this Code; [Subparagraph added by Federal Law No. 374-FZ of December 27, 2009.]

  4. the authorized body or official that performs a legally significant action returns, without consideration, an application for performance of the action and/or the documents. [Subparagraph added by Federal Law No. 325-FZ of September 29, 2019.]

  5. State duty paid for state registration of marriage, divorce, or change of name, or for correction and/or amendment of civil-status records, is not refundable if state registration of the corresponding civil-status act is not subsequently performed or the corrections or amendments are not made in the civil-status records. [As amended by Federal Law No. 374-FZ of December 27, 2009.]

  6. An application for refund of an overpaid or over-collected amount of state duty is submitted by the state-duty payer to the body or official authorized to perform the legally significant actions for which the state duty was paid or collected.

The application for refund of an overpaid or over-collected amount of state duty may be submitted through the Unified Portal of State and Municipal Services, regional portals of state and municipal services, or other portals integrated with the unified identification and authentication system. [Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Law No. 425-FZ of November 28, 2025.]

Copies of payment documents must be attached to the application for refund of an overpaid or over-collected amount of state duty. [As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 565-FZ of December 28, 2022.]

The decision to refund an overpaid or over-collected amount of state duty to the payer is made by the body or official that performs the actions for which the state duty was paid or collected.

[Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019; repealed by Federal Law No. 263-FZ of July 14, 2022.]

An overpaid or over-collected amount of state duty is refunded by a Federal Treasury body to an account opened for the state-duty payer with a bank. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

An application for refund of an overpaid or over-collected amount of state duty in cases heard by courts or justices of the peace is submitted by the state-duty payer to the tax authority at the location of the court that heard the case or to the tax authority with which that state-duty payer is registered. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

An application for refund of an overpaid or over-collected amount of state duty in cases heard by courts of general jurisdiction, state commercial courts, the Supreme Court of the Russian Federation, the Constitutional Court of the Russian Federation, or justices of the peace must be accompanied by court decisions, rulings, or certificates concerning the circumstances constituting grounds for a full or partial refund of the overpaid or over-collected state duty, and by copies of payment documents. [As amended by Federal Laws No. 198-FZ of June 28, 2014, No. 401-FZ of November 30, 2016, No. 306-FZ of July 14, 2022, and No. 565-FZ of December 28, 2022.]

Unless otherwise provided by this paragraph, an application for refund of an overpaid or over-collected amount of state duty may be submitted within three years after the amount was paid. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

In the cases specified in subparagraph 10 of paragraph 1 of Article 333.20, subparagraph 3 of paragraph 1 of Article 333.22 of this Code, and subparagraph 3 of paragraph 1 of this Article, an application for refund of an overpaid or over-collected amount of state duty may be submitted within three years after the judicial act constituting grounds for the refund enters into legal force. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

An overpaid or over-collected amount of state duty is refunded within one month after the refund application is submitted. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

[Paragraph as amended by Federal Law No. 201-FZ of December 31, 2005.]

  1. State duty paid for state cadastral registration and/or state registration of rights, restrictions on rights, and encumbrances on an immovable-property object, or transactions involving an immovable-property object, is not refundable if state cadastral registration and/or state registration of rights is refused.

State duty paid under paragraph 1.1 of Article 333.33 of this Code for state cadastral registration and/or state registration of rights, restrictions on rights, and encumbrances on an immovable-property object, or transactions involving an immovable-property object, within the period established by paragraph 15 of Part 1 of Article 16 of Federal Law No. 218-FZ of July 13, 2015, On State Registration of Immovable Property, is not refundable if state cadastral registration and/or state registration of rights, restrictions on rights, and encumbrances on an immovable-property object, or transactions involving an immovable-property object, is suspended.

If state duty was paid under paragraph 1.1 of Article 333.33 of this Code and state cadastral registration and/or state registration of rights, restrictions on rights, and encumbrances on an immovable-property object, or transactions involving an immovable-property object, was not performed within the period established by paragraph 15 of Part 1 of Article 16 of Federal Law No. 218-FZ of July 13, 2015, On State Registration of Immovable Property, for a reason unrelated to suspension of state cadastral registration and/or state registration of rights, restrictions on rights, and encumbrances on an immovable-property object, or transactions involving an immovable-property object, one-half of the state duty paid is refunded.

If state cadastral registration and/or state registration of rights, restrictions on rights, and encumbrances on an immovable-property object, or transactions involving an immovable-property object, is terminated under Article 31 of Federal Law No. 218-FZ of July 13, 2015, On State Registration of Immovable Property, on the basis of an application by the person who submitted the application and/or documents for state cadastral registration and/or state registration of rights, one-half of the state duty paid is refunded.

[Paragraph as amended by Federal Law No. 275-FZ of July 31, 2025.]

  1. [Paragraph repealed by Federal Law No. 137-FZ of July 27, 2006.]

  2. A state-duty payer has the right to credit an overpaid or over-collected amount of state duty against the state duty payable for performance of a similar action.

The credit is made on the basis of an application by the payer submitted to the authorized body or official to which or to whom the payer applied for performance of the legally significant action. An application to credit an overpaid or over-collected amount of state duty may be submitted within three years after the date of the relevant court decision on refunding the state duty from the budget or the date on which the amount was paid into the budget. The application to credit an overpaid or over-collected amount of state duty must be accompanied by decisions, rulings, and certificates of courts, bodies, and/or officials performing actions for which state duty is payable concerning the circumstances constituting grounds for a full refund of state duty, and by copies of payment documents. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

  1. [Paragraph repealed by Federal Law No. 263-FZ of July 14, 2022.]

7.1. A payer of state duty established under subparagraph 94 of paragraph 1 of Article 333.33 of this Code has the right to credit the amount of state duty paid against the state duty payable for performance of a similar action. The credit is made if the authorized body refused to perform the legally significant action on any ground specified in paragraphs 22, 24, 27, or 29 of Article 19 of Federal Law No. 171-FZ of November 22, 1995, On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcoholic Products, and Alcohol-Containing Products and on Restriction of the Consumption (Drinking) of Alcoholic Products. [As amended by Federal Laws No. 275-FZ of July 31, 2025, and No. 425-FZ of November 28, 2025.]

The amount of state duty paid is credited on the basis of a written application by the payer, including an application submitted electronically through telecommunications channels and signed with an enhanced qualified electronic signature. The form and electronic format of the application are approved by the federal executive authority responsible for control over the production and circulation of ethyl alcohol, alcoholic products, and alcohol-containing products and for supervision and provision of services in that field.

The amount of state duty paid may be credited within three years after it was paid.

[Paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

7.2. A payer of state duty paid for extension of licenses and other authorizations whose terms were extended under a decision of the Government of the Russian Federation has the right to credit the amounts of state duty paid against amounts of state duty payable for performance of similar actions. [Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

7.3. A payer of state duty paid for performance of a legally significant action under subparagraph 92.1 of paragraph 1 of Article 333.33 of this Code has the right to credit the amount of state duty paid against the state duty payable for performance of a similar action if the authorized body refused to perform that action on the ground specified in paragraph 1 of Part 7 of Article 14 of Federal Law No. 99-FZ of May 4, 2011, On Licensing Certain Types of Activity. [Paragraph added by Federal Law No. 497-FZ of September 28, 2023.]

  1. State duty paid for testing, analysis, and hallmarking of jewelry and other articles made of precious metals is not refundable if those articles are returned unhallmarked on grounds prescribed by Russian legislation. [Paragraph added by Federal Law No. 112-FZ of May 2, 2015.]

  2. If an error is found in preparation of a payment order for transfer of state duty and the error did not prevent transfer of the duty to the account of the Federal Treasury within the Russian budget system, the payment is clarified in accordance with Russian budget legislation. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Law No. 263-FZ of July 14, 2022.]

  3. If information on payment of state duty is contained in the State Information System for State and Municipal Payments, documents confirming payment by the state-duty payer need not be submitted for purposes of paragraphs 3 and 6 of this Article. [Paragraph added by Federal Law No. 263-FZ of July 14, 2022.]

  4. This Article does not apply to a refund of state duty where a state commercial court has issued an enforcement document in respect of payment of that duty. [Paragraph added by Federal Law No. 263-FZ of July 14, 2022; as amended by Federal Law No. 389-FZ of July 31, 2023.]

[Articles 333.39 and 333.40 complete.]

Article 333.41. Special Rules for Granting a Deferral or Installment Plan for Payment of State Duty

  1. A deferral or installment plan for payment of state duty is granted upon an application by an interested person within the period established by paragraph 1 of Article 64 of this Code. [As amended by Federal Law No. 201-FZ of December 31, 2005.]

  2. No interest accrues on an amount of state duty for which a deferral or installment plan has been granted throughout the period of the deferral or installment plan.

Article 333.42

[Article repealed by Federal Law No. 306-FZ of November 2, 2013.]

Chapter 25.4. Additional Income Tax on Hydrocarbon Extraction

[Chapter added by Federal Law No. 199-FZ of July 19, 2018.]

Article 333.43. Taxpayers; Concepts and Terms Used in Taxation of Additional Income from Hydrocarbon Extraction

  1. Taxpayers of the additional income tax on hydrocarbon extraction, referred to in this Chapter as the tax, are organizations that conduct the activities specified in paragraph 3 of this Article and are subsoil users in respect of subsoil areas for which subsoil-use rights have been granted to them under licenses issued in accordance with Russian subsoil legislation. Those licenses must include the organizations' right to explore for and extract oil or to develop technologies for geological study, exploration, and extraction of hard-to-recover minerals in the subsoil areas specified in paragraph 1 of Article 333.45 of this Code. As of January 1 of the tax-period year, the subsoil areas must contain recoverable oil reserves confirmed either by data in the state balance of mineral reserves as of January 1 of the year preceding the tax-period year or by information in a state expert opinion on oil reserves approved, during the year preceding the tax-period year, by the federal executive authority that maintains the state balance of mineral reserves under the established procedure. [As amended by Federal Law No. 342-FZ of October 15, 2020.]

  2. For purposes of this Chapter, hydrocarbon feedstock comprises the following extracted minerals:

  3. dehydrated, desalted, and stabilized oil, referred to in this Chapter as oil;

  4. gas condensate that has undergone field-treatment processing under the field-development technical plan before being sent for processing, referred to in this Chapter as gas condensate;

  5. natural combustible gas, consisting of dissolved gas or a mixture of dissolved gas and gas from a gas cap, from all types of hydrocarbon-feedstock fields and extracted through oil wells, referred to in this Chapter as associated gas;

  6. natural combustible gas other than associated gas, referred to in this Chapter as gas.

  7. For purposes of this Chapter, a taxpayer's activities to develop a subsoil area for extraction of hydrocarbon feedstock in that area, referred to in this Chapter as subsoil-area development activities, comprise the following activities conducted by the taxpayer itself or with the engagement of third parties, subject to paragraph 4 of this Article:

  8. development of technologies for geological study, exploration, and extraction of hard-to-recover minerals; prospecting for and appraisal of hydrocarbon-feedstock fields; and exploration and extraction from the subsoil of hydrocarbon feedstock, including any mixture in a gaseous and/or liquid state containing hydrocarbon feedstock, in the subsoil area; [As amended by Federal Law No. 342-FZ of October 15, 2020.]

  9. transportation of hydrocarbon feedstock, including any mixture in a gaseous and/or liquid state containing hydrocarbon feedstock, extracted in the subsoil area from extraction sites to hydrocarbon-feedstock treatment sites, to places where it is delivered to third parties for transportation and/or treatment, or to places where it is sold to third parties without being delivered to third parties for transportation;

  10. treatment of hydrocarbon feedstock, including separation of any mixture in a gaseous and/or liquid state containing hydrocarbon feedstock into derivative mixtures containing individual types of hydrocarbon feedstock, and bringing hydrocarbon feedstock, including at third-party facilities, to a quality at which it is recognized as goods in relation to the taxpayer;

  11. storage of hydrocarbon feedstock, including any mixture in a gaseous and/or liquid state containing hydrocarbon feedstock, extracted in the subsoil area;

  12. creation of associated-gas utilization or processing facilities provided for in technical plans for development of mineral deposits and other project documentation for work connected with use of the subsoil area and approved under the procedure established by Russian subsoil legislation;

  13. leasing, to a person providing services or performing work for the taxpayer in connection with one or more of the activities specified in subparagraphs 1-5 of this paragraph, property used in those activities;

  14. acquisition, construction, manufacture, and delivery of fixed assets constituting road, transportation, engineering, and energy infrastructure facilities required for prospecting for and appraisal of hydrocarbon-feedstock fields in the subsoil area; for exploration, extraction from the subsoil, storage, and transportation of hydrocarbon feedstock, including any mixture in a gaseous and/or liquid state containing hydrocarbon feedstock, extracted in the subsoil area; and for bringing those fixed assets to a condition in which they are fit for use. [Subparagraph added by Federal Law No. 65-FZ of March 18, 2020.]

  15. The activities specified in subparagraphs 2-7 of paragraph 3 of this Article are treated as the taxpayer's subsoil-area development activities for purposes of extracting hydrocarbon feedstock in that area if they are directly connected with the taxpayer's conduct, in that area, of the activity specified in subparagraph 1 of paragraph 3 of this Article. [As amended by Federal Law No. 65-FZ of March 18, 2020.]

  16. For purposes of this Chapter:

  17. the depletion level of a subsoil area's oil reserves is calculated independently by the taxpayer from data in the state balance of mineral reserves as of the relevant date. It is the quotient obtained by dividing cumulative oil production in the subsoil area, including extraction losses, by the subsoil area's initial recoverable oil reserves. The depletion level calculated under this subparagraph is rounded to two decimal places under the applicable rounding rules;

  18. a subsoil area's initial recoverable oil reserves are the sum of oil reserves in all categories and cumulative production, including extraction losses, from the commencement of development of the particular subsoil area, according to data in the state balance of mineral reserves as of the relevant date;

  19. cumulative oil production and initial recoverable oil reserves are determined in thousands of metric tonnes;

  20. extracted mineral has the meaning specified in Chapter 26 of this Code;

  21. subsoil area has the meaning specified in Chapter 26 of this Code;

  22. the quantity of hydrocarbon feedstock of the relevant type extracted in a subsoil area is determined under Article 339 of this Code, less standard mineral losses subject to mineral extraction tax at a rate of 0 percent, or RUB 0, under paragraph 1 of Article 342 of this Code;

  23. the quantities of gas and associated gas extracted in the subsoil area and injected into a formation to maintain formation pressure during extraction, and of associated gas injected into a formation for storage under a relevant license issued in accordance with Russian subsoil legislation, are determined from the taxpayer's accounting records.

Article 333.44. Procedure and Conditions for Exemption from Taxpayer Obligations

  1. The organizations specified in paragraph 1 of Article 333.43 of this Code are entitled to exemption from taxpayer obligations in respect of the following subsoil areas:

  2. subsoil areas specified in subparagraph 1 of paragraph 1 of Article 333.45 of this Code;

  3. subsoil areas in which the share of recoverable gas reserves of all categories in the area's aggregate hydrocarbon-feedstock reserves, S_G, exceeds 50 percent according to data in the state balance of mineral reserves as of the first day of the year in which the notice of exemption from taxpayer obligations for the relevant subsoil area is submitted.

The share of recoverable gas reserves of all categories in the aggregate hydrocarbon-feedstock reserves of the subsoil area, S_G, is calculated as follows:

[ S_G = \frac{R_G \times 35}{(R_G + R_{AG}) \times 35 + (R_O + R_C) \times 42} ]

where:

R_G is aggregate recoverable gas reserves of all categories in the subsoil area, expressed in thousands of cubic meters;

R_AG is aggregate recoverable associated-gas reserves of all categories in the subsoil area, expressed in thousands of cubic meters;

R_O is aggregate recoverable oil reserves of all categories in the subsoil area, expressed in tonnes;

R_C is aggregate recoverable gas-condensate reserves of all categories in the subsoil area, expressed in tonnes;

  1. subsoil areas specified in subparagraph 5 of paragraph 1 of Article 333.45 of this Code. [Subparagraph added by Federal Law No. 65-FZ of March 18, 2020.]

  2. To obtain exemption from taxpayer obligations, an organization submits to the tax authority with which it is registered as a taxpayer, or, for an organization classified as a largest taxpayer, to the tax authority with which it is registered as a largest taxpayer, a notice of exemption from taxpayer obligations. The notice must state the names of the subsoil areas in respect of which the exemption right is exercised and must be accompanied by copies of the subsoil-use licenses for the relevant areas, including all attachments to those licenses.

  3. A notice of exemption from taxpayer obligations in respect of the subsoil areas specified in subparagraph 1 of paragraph 1 of this Article is submitted:

    • no later than March 31, 2019, for subsoil areas whose oil reserves were first entered in the state balance of mineral reserves before January 1, 2018;

    • no later than March 31 of the second year following the year in which the oil reserves were first entered in the state balance of mineral reserves, for subsoil areas whose reserves were not included in that balance as of January 1, 2018.

A notice of exemption from taxpayer obligations in respect of the subsoil areas specified in subparagraph 2 of paragraph 1 of this Article is submitted no later than December 31 of the year preceding the year from which the organization ceases to perform taxpayer obligations for the relevant subsoil area.

A notice of exemption from taxpayer obligations in respect of the subsoil areas specified in subparagraph 3 of paragraph 1 of this Article is submitted as follows: [Textual paragraph added by Federal Law No. 65-FZ of March 18, 2020.]

  1. The form and electronic format of the notice of exemption from taxpayer obligations, and the procedure for its submission, are approved by the federal executive authority responsible for supervision and control in the field of taxes and fees.

  2. Upon submission of a notice of exemption from taxpayer obligations, the organization is exempt from taxpayer obligations in respect of the subsoil areas specified in this Article beginning:

  3. January 1, 2019, for the subsoil areas specified in the second textual paragraph of paragraph 3 of this Article;

  4. the first day of the tax period preceding the tax period in which the notice of exemption from taxpayer obligations is submitted, for the subsoil areas specified in the third textual paragraph of paragraph 3 of this Article;

  5. the first day of the tax period following the tax period in which the notice of exemption from taxpayer obligations is submitted, for the subsoil areas specified in the fourth textual paragraph of paragraph 3 of this Article;

  6. January 1, 2020, for the subsoil areas specified in the sixth textual paragraph of paragraph 3 of this Article; [Subparagraph added by Federal Law No. 65-FZ of March 18, 2020.]

  7. the first day of the tax period preceding the tax period in which the notice of exemption from taxpayer obligations is submitted, for the subsoil areas specified in the seventh textual paragraph of paragraph 3 of this Article. [Subparagraph added by Federal Law No. 65-FZ of March 18, 2020.]

  8. Unless otherwise provided by this paragraph, an organization that is a user of a subsoil area may submit a notice of exemption from taxpayer obligations only once in respect of that area. The tax may not subsequently be applied to that subsoil area unless paragraph 8 of this Article provides otherwise. [As amended by Federal Laws No. 65-FZ of March 18, 2020, and No. 342-FZ of October 15, 2020.]

A notice submitted in respect of subsoil areas that do not satisfy paragraph 1 of this Article and/or in breach of the time limits in paragraph 3 of this Article is treated as not submitted.

An exemption from taxpayer obligations based on a corresponding notice submitted before January 1, 2020, by an organization that is a user of a subsoil area specified in subparagraph 5 of paragraph 1 of Article 333.45 of this Code applies to tax periods beginning on that date, provided that the organization submits, by June 30, 2020, a repeat notice of exemption from taxpayer obligations in respect of that area. The tax may not subsequently be applied to that area. If the repeat notice is not submitted, the first notice of exemption from taxpayer obligations for that area is treated as not submitted beginning January 1, 2020. [Textual paragraph added by Federal Law No. 65-FZ of March 18, 2020.]

  1. An organization is exempt from taxpayer obligations for a subsoil area specified in the first textual paragraph of subparagraph 2 or in the second and third textual paragraphs of subparagraph 3 of paragraph 1 of Article 333.45 of this Code until the first day of the quarter following the quarter in which the organization satisfies, for that area, the condition of submitting to the tax authority a notice of exercise of its right to perform taxpayer obligations for that area, unless otherwise provided by this paragraph. [As amended by Federal Law No. 342-FZ of October 15, 2020.]

The organization may begin applying the tax to the subsoil area from the first day of the quarter in which it submits the corresponding notice if the notice states that the organization exercises that right beginning on that date. [As amended by Federal Law No. 342-FZ of October 15, 2020.]

An organization that fails, within the time limits specified in the second textual paragraph of subparagraph 2 of paragraph 1 of Article 333.45 of this Code, to satisfy the requirement for a subsoil area specified in the first textual paragraph of subparagraph 2 of paragraph 1 of Article 333.45 of this Code is not recognized as a taxpayer and does not perform taxpayer obligations for that area from the effective date of this Chapter.

[Paragraph as amended by Federal Law No. 424-FZ of November 27, 2018.]

  1. The tax may be applied in the cases specified in this paragraph to subsoil areas specified in subparagraph 1 of paragraph 1 of Article 333.45 of this Code for which a notice of exemption from taxpayer obligations has been submitted.

The tax applies from January 1, 2021, to a subsoil area specified in the first textual paragraph of this paragraph if, by March 31, 2021, the organization that is the user of the area submitted to the tax authority with which it is registered as a taxpayer, or, for an organization classified as a largest taxpayer, the tax authority with which it is registered as a largest taxpayer, a free-form notice that calculation of the tax for that area would begin on January 1, 2021.

[Paragraph added by Federal Law No. 342-FZ of October 15, 2020.]

[Articles 333.41-333.43 complete; Article 333.44 complete.]

Article 333.45. Object of Taxation

  1. The object of taxation is additional income from extraction of hydrocarbon feedstock in a subsoil area that satisfies at least one of the following requirements:

  2. except for subsoil areas specified in subparagraphs 2 and 5 of this paragraph, the subsoil area is located wholly or partly:

    • within the boundaries of the Republic of Sakha (Yakutia), Irkutsk Region, Krasnoyarsk Territory, or the Nenets Autonomous Area;

    • north of 65 degrees north latitude and wholly or partly within the boundaries of the Yamalo-Nenets Autonomous Area; or

    • within the Russian part, or Russian sector, of the bed of the Caspian Sea. [As amended by Federal Law No. 65-FZ of March 18, 2020.]

The requirement for a subsoil area established by this subparagraph is satisfied if the depletion level of the area's oil reserves is less than or equal to 0.05 according to data in the state balance of mineral reserves as of January 1, 2017, or the oil reserves of that area were first entered in the state balance of mineral reserves after January 1, 2017;

  1. the subsoil area is located in the Russian Federation and includes hydrocarbon-feedstock reserves of the field specified in Note 8 to the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union as of January 1, 2018.

The requirement for a subsoil area established by this subparagraph is satisfied if the organization that is the user of the area submitted, by December 31, 2021, to the tax authority with which it is registered as a taxpayer, or, for an organization classified as a largest taxpayer, to the tax authority with which it is registered as a largest taxpayer, a free-form notice that it was exercising its right to perform taxpayer obligations for that area; [As amended by Federal Law No. 342-FZ of October 15, 2020.]

  1. the subsoil area satisfies one of the following requirements:

    • its historical depletion level of oil reserves, HD, is greater than 0.8 or equal to 0.8;

    • it is located wholly or partly within the boundaries of the North Caucasian Federal District or Sakhalin Region, except offshore hydrocarbon-feedstock fields and fields located partly within the internal sea waters and/or territorial sea of the Russian Federation;

    • for a subsoil area containing extra-viscous oil reserves, the quantity of oil with a viscosity greater than 200 mPa·s but less than 10,000 mPa·s under reservoir conditions that was extracted during the calendar year preceding the first day of the tax period is at least 70 percent of the total quantity of oil extracted in that area during that year, provided that satisfaction of this requirement is confirmed under the procedure established by the federal executive authority responsible for developing and implementing state policy and legal regulation in the fuel and energy sector, in coordination with the Ministry of Finance of the Russian Federation;

    • for a subsoil area containing extra-viscous oil reserves, the quantity of oil with a viscosity of 10,000 mPa·s or more under reservoir conditions that was extracted during the calendar year preceding the first day of the tax period is at least 70 percent of the total quantity of oil extracted in that area during that year, provided that satisfaction of this requirement is confirmed under the procedure established by the federal executive authority responsible for developing and implementing state policy and legal regulation in the fuel and energy sector, in coordination with the Ministry of Finance of the Russian Federation; or

    • it is located wholly or partly within the boundaries of Tyumen Region, the Khanty-Mansi Autonomous Area - Yugra, the Yamalo-Nenets Autonomous Area, the Komi Republic, Tomsk Region, or Omsk Region, within boundaries formed by straight lines sequentially connecting the points of the subsoil areas having the following geographic coordinates.

Statutory Coordinate Table

Geographic coordinates are stated as: point number; north latitude (nn° nn' nn''); east longitude (nn° nn' nn''). The statutory subsoil-area identifiers and point order are preserved exactly. Cyrillic point suffixes are transliterated as A, B, and V.

1
1. 61 23 00; 75 00 00; 2. 61 25 00; 75 00 00;
3. 61 25 00; 75 02 00;
20. 61 27 00; 75 02 00;
20A. 61 27 00; 75 05 00;
4. 61 29 00; 75 05 00;
5. 61 29 00; 75 02 00;
6. 61 37 00; 75 02 00;
149. 61 37 00; 75 13 00;
148. 61 40 30; 75 13 00;
147. 61 40 30; 75 16 00;
146. 61 41 30; 75 16 00;
145. 61 41 30; 74 58 00;
144. 61 43 30; 74 58 00;
143. 61 43 30; 74 54 00;
132. 61 45 00; 74 54 00;
131. 61 45 00; 74 49 00;
110. 61 36 00; 74 49 00;
109V. 61 36 00; 74 45 00;
109B. 61 34 00; 74 45 00;
109A. 61 34 00; 74 33 00;
108. 61 30 00; 74 33 00;
107. 61 30 00; 74 29 00;
106. 61 26 00; 74 29 00;
105. 61 26 00; 74 38 00;
104. 61 23 00; 74 38 00;
43. 61 23 00; 74 55 00

2
1. 61 03 00; 64 19 00; 2. 61 13 40; 64 18 10;
3. 61 17 00; 64 05 00;
4. 61 21 00; 64 05 00;
5. 61 21 00; 64 39 00;
6. 61 16 00; 64 39 00;
7. 61 07 00; 64 45 00;
8. 61 03 00; 64 45 00

3
1. 61 37 00; 75 02 00; 2. 61 37 00; 75 13 00;
3. 61 36 00; 75 13 00;
4. 61 36 00; 75 24 00;
5. 61 35 00; 75 24 00;
6. 61 32 00; 75 24 00;
7. 61 32 00; 75 21 00;
8. 61 31 30; 75 21 00;
9. 61 31 30; 75 20 00;
10. 61 29 00; 75 20 00;
11. 61 29 00; 75 18 00;
12. 61 27 00; 75 18 00;
13. 61 27 00; 75 05 00;
14. 61 29 00; 75 05 00;
15. 61 29 00; 75 02 00

4
1. 61 00 00; 64 45 00; 2. 61 07 00; 64 45 00;
3. 61 09 00; 64 48 00;
4. 61 09 00; 65 06 00;
5. 61 00 00; 65 06 00

5
1. 61 06 00; 64 00 00; 2. 61 16 30; 64 00 00;
3. 61 17 00; 64 05 00;
4. 61 13 40; 64 18 10;
5. 61 03 00; 64 19 00

6
1. 61 06 00; 65 12 00; 2. 61 08 00; 65 12 00;
3. 61 08 00; 65 18 00;
4. 61 09 00; 65 18 00;
5. 61 09 00; 65 27 00;
6. 61 12 00; 65 27 00;
7. 61 12 00; 65 33 00;
8. 61 15 00; 65 33 00;
9. 61 15 00; 66 00 00;
10. 61 06 00; 66 00 00;
11. 61 06 00; 65 57 00;
12. 60 57 00; 65 57 00;
13. 60 57 00; 65 51 00;
14. 60 54 00; 65 51 00;
15. 60 54 00; 65 39 00;
16. 61 00 00; 65 39 00;
17. 61 00 00; 65 27 00;
18. 60 57 00; 65 27 00;
19. 60 57 00; 65 15 00;
20. 61 06 00; 65 15 00

7
1. 61 02 00; 65 06 00; 2. 61 09 00; 65 06 00;
3. 61 09 00; 65 11 00;
4. 61 08 00; 65 11 00;
5. 61 08 00; 65 12 00;
6. 61 06 00; 65 12 00;
7. 61 06 00; 65 15 00;
8. 61 02 00; 65 15 00

8
1. 63 38 00; 76 40 00; 2. 63 54 00; 76 40 00;
3. 63 54 00; 76 46 00;
4. 64 07 00; 76 46 00;
5. 64 07 00; 76 48 00;
6. 64 08 00; 76 48 00;
7. 64 08 00; 76 58 00;
8. 63 50 00; 76 58 00;
9. 63 50 00; 77 05 00;
10. 63 38 00; 77 05 00

9
1. 64 08 00; 76 58 00; 2. 64 08 00; 77 05 00;
3. 63 50 00; 77 05 00;
4. 63 50 00; 76 58 00

10
1. 63 32 00; 74 17 00; 2. 63 38 00; 74 13 00;
3. 63 38 00; 74 08 00;
4. 63 47 00; 74 08 00;
5. 63 47 00; 74 28 00;
6. 63 38 00; 74 28 00;
7. 63 37 00; 74 29 00;
8. 63 36 00; 74 27 00;
9. 63 32 00; 74 28 00;
10. 63 24 00; 74 28 00;
11. 63 24 00; 74 23 00;
12. 63 24 00; 74 18 00;
13. 63 28 00; 74 12 00;
14. 63 32 00; 74 12 00

11
1. 63 56 00; 73 46 00; 2. 63 56 00; 74 04 00;
3. 63 52 00; 74 04 00;
4. 63 52 00; 74 08 00;
5. 63 38 00; 74 08 00;
6. 63 38 00; 73 58 00;
7. 63 35 00; 73 58 00;
8. 63 35 00; 73 41 02;
9. 63 40 00; 73 42 00;
10. 63 40 00; 73 45 00

12
1. 62 42 00; 71 30 00; 2. 62 42 00; 71 51 00;
3. 62 19 30; 71 51 00;
4. 62 19 30; 71 47 00;
5. 62 15 00; 71 43 00;
6. 62 15 00; 71 24 00;
7. 62 30 00; 71 24 00;
8. 62 30 00; 71 30 00

13
1. 61 40 00; 70 34 20; 2. 61 42 00; 70 34 00;
3. 61 42 35; 70 15 00;
4. 61 57 00; 70 15 00;
5. 61 57 00; 70 27 00;
6. 61 59 00; 70 27 00;
7. 61 59 00; 70 54 00;
8. 61 58 00; 70 54 00;
9. 61 58 00; 71 09 00;
10. 61 54 00; 71 09 00;
11. 61 54 00; 71 15 00;
12. 61 49 30; 71 15 00;
13. 61 49 30; 71 14 00;
14. 61 47 25; 71 14 00;
15. 61 47 30; 71 00 00;
16. 61 42 00; 71 00 00;
17. 61 42 00; 70 52 00;
18. 61 45 00; 70 52 00;
19. 61 45 00; 70 42 00;
20. 61 41 00; 70 42 00;
21. 61 41 00; 70 38 00;
22. 61 40 00; 70 38 00

14
1. 61 24 00; 74 03 00; 2. 61 24 00; 74 06 30;
3. 61 25 50; 74 16 00;
4. 61 25 50; 74 21 00;
5. 61 18 00; 74 21 00;
6. 61 18 00; 74 15 00;
7. 61 15 00; 74 15 00;
8. 61 15 00; 74 03 00;
9. 61 21 50; 74 03 00;
10. 61 21 50; 74 01 00;
11. 61 23 35; 74 01 00;
12. 61 23 35; 74 03 00

15
1. 61 42 00; 69 20 00; 2. 61 53 00; 69 20 00;
3. 61 53 00; 69 15 00;
4. 61 57 00; 69 15 00;
5. 61 57 00; 69 45 00;
6. 61 41 00; 69 45 00;
7. 61 41 00; 69 27 00;
8. 61 42 00; 69 27 00

16
1. 63 42 00; 70 55 00; 2. 63 41 22; 71 09 25;
3. 63 41 00; 71 09 16;
4. 63 41 00; 71 10 00;
5. 63 41 20; 71 10 00;
6. 63 41 00; 71 18 00;
7. 63 12 00; 71 18 00;
8. 63 12 00; 71 15 00;
9. 63 11 00; 71 15 00;
10. 63 11 00; 71 06 00;
11. 62 54 50; 71 06 00;
12. 62 54 50; 70 51 30;
13. 62 57 30; 70 51 30;
14. 62 57 30; 70 49 00;
15. 63 01 00; 70 49 00;
16. 63 07 00; 70 48 30;
17. 63 17 00; 70 47 00;
18. 63 19 00; 70 47 00;
19. 63 19 00; 70 48 00;
20. 63 32 00; 70 49 00;
21. 63 32 00; 70 52 00;
22. 63 34 00; 70 52 00;
23. 63 34 00; 70 54 30

17
1. 62 42 00; 71 30 00; 2. 62 45 00; 71 30 00;
3. 62 45 00; 71 24 00;
4. 63 00 00; 71 24 00;
5. 63 00 00; 71 40 00;
6. 62 42 00; 71 40 00

18
1. 64 28 30; 75 47 00; 2. 64 29 06; 75 49 30;
3. 64 26 30; 75 55 42;
4. 64 23 36; 75 54 24;
5. 64 22 00; 76 02 00;
6. 64 23 00; 76 17 00;
7. 64 29 00; 76 28 00;
8. 64 25 00; 76 29 00;
9. 64 23 00; 76 22 00;
10. 64 19 30; 76 25 00;
11. 64 12 00; 76 16 00;
12. 64 12 00; 76 14 00;
13. 64 10 00; 76 14 00;
14. 64 10 00; 75 47 00

Including:
1. 64 17 05; 76 08 26; 2. 64 17 20; 76 09 30;
3. 64 16 43; 76 09 25;
4. 64 16 36; 76 09 00;
5. 64 16 45; 76 08 24

19
1. 60 41 00; 72 31 00; 2. 60 41 00; 72 35 00;
3. 60 41 00; 72 45 00;
4. 60 39 17; 72 46 25;
5. 60 39 00; 72 46 26;
6. 60 39 01; 72 46 15;
7. 60 38 03; 72 46 15;
8. 60 37 39; 72 46 55;
9. 60 37 39; 72 47 33;
10. 60 37 07; 72 47 32;
11. 60 37 07; 72 48 09;
12. 60 36 35; 72 47 49;
13. 60 35 51; 72 47 46;
14. 60 35 55; 72 50 16;
15. 60 35 43; 72 52 05;
16. 60 35 12; 72 52 09;
17. 60 34 20; 72 51 27;
18. 60 33 35; 72 52 04;
19. 60 32 55; 72 53 09;
20. 60 32 22; 72 52 42;
21. 60 31 00; 72 54 00;
22. 60 30 00; 72 54 00;
23. 60 29 42; 72 42 42;
24. 60 31 42; 72 40 12;
25. 60 34 12; 72 35 00;
26. 60 35 36; 72 33 24;
27. 60 35 36; 72 31 00;
28. 60 39 00; 72 31 00

20
1. 61 44 00; 79 32 00; 2. 61 29 00; 79 32 00;
3. 61 29 00; 79 29 00;
4. 61 27 00; 79 29 00;
5. 61 27 00; 79 26 00;
6. 61 26 00; 79 26 00;
7. 61 26 00; 79 19 00;
8. 61 27 00; 79 19 00;
9. 61 27 00; 79 16 00;
10. 61 29 00; 79 16 00;
11. 61 29 00; 79 17 00;
12. 61 34 00; 79 17 00;
13. 61 34 00; 79 18 00;
14. 61 38 00; 79 18 00;
15. 61 38 00; 79 20 00;
16. 61 40 00; 79 20 00;
17. 61 40 00; 79 24 00;
18. 61 44 00; 79 24 00

21
1. 60 55 30; 75 54 00; 2. 60 55 30; 76 06 00;
3. 60 51 00; 76 06 00;
4. 60 51 00; 76 24 00;
5. 60 48 00; 76 24 00;
6. 60 48 00; 76 30 00;
7. 60 40 30; 76 30 00;
8. 60 40 30; 76 21 00;
9. 60 39 00; 76 21 00;
10. 60 39 00; 76 06 00;
11. 60 42 00; 76 06 00;
12. 60 42 00; 76 00 00;
13. 60 45 00; 76 00 00;
14. 60 45 00; 75 54 00

22
1. 60 54 00; 71 33 00; 2. 60 45 00; 71 42 00;
3. 60 30 00; 71 42 00;
4. 60 30 00; 71 28 00;
5. 60 36 00; 71 28 00;
6. 60 36 00; 71 18 00;
7. 60 32 00; 71 18 00;
8. 60 32 00; 71 03 00;
9. 60 38 30; 71 03 00;
10. 60 38 30; 71 01 24;
11. 60 51 30; 70 59 12;
12. 60 51 30; 71 00 00;
13. 60 54 00; 71 00 00;
14. 60 54 00; 71 09 00;
15. 61 03 00; 71 09 00;
16. 61 03 00; 71 20 00;
17. 60 54 00; 71 20 00

23
1. 61 15 00; 79 06 00; 2. 61 15 00; 79 00 00;
3. 61 19 00; 79 00 00;
4. 61 19 00; 79 02 00;
5. 61 20 00; 79 02 00;
6. 61 20 00; 79 04 00;
7. 61 23 30; 79 04 00;
8. 61 23 30; 79 15 00;
9. 61 17 00; 79 15 00;
10. 61 17 00; 79 08 00;
11. 61 16 00; 79 08 00;
12. 61 16 00; 79 06 00

24
1. 61 06 00; 79 05 00; 2. 61 08 00; 79 05 00;
3. 61 08 00; 79 07 00;
4. 61 09 00; 79 07 00;
5. 61 09 00; 79 24 00;
6. 61 08 00; 79 24 00;
7. 61 08 00; 79 26 00;
8. 61 07 00; 79 26 00;
9. 61 07 00; 79 25 00;
10. 61 05 00; 79 25 00;
11. 61 05 00; 79 26 00;
12. 61 04 00; 79 26 00;
13. 61 04 00; 79 27 00;
14. 61 02 00; 79 27 00;
15. 61 02 00; 79 28 00;
16. 61 01 00; 79 28 00;
17. 61 01 00; 79 24 00;
18. 61 00 00; 79 24 00;
19. 61 00 00; 79 14 00;
20. 61 01 00; 79 14 00;
21. 61 01 00; 79 12 00;
22. 61 01 30; 79 12 00;
23. 61 06 00; 79 06 00

25
1. 60 36 00; 73 47 00; 2. 60 36 00; 74 03 00;
3. 60 33 00; 74 03 00;
4. 60 33 00; 74 00 00;
5. 60 29 00; 74 00 00;
6. 60 24 00; 74 09 00;
7. 60 22 30; 74 12 00;
8. 60 22 00; 74 12 00;
9. 60 22 00; 73 47 00;
10. 60 31 00; 73 47 00

26
1. 60 38 42; 74 24 36; 2. 60 38 36; 74 26 06;
3. 60 37 42; 74 26 06;
4. 60 37 42; 74 28 00;
5. 60 38 24; 74 28 00;
6. 60 37 06; 74 38 48;
7. 60 37 00; 74 41 30;
8. 60 36 18; 74 44 18;
9. 60 33 42; 74 46 30;
10. 60 33 00; 74 51 00;
11. 60 26 00; 74 51 00;
12. 60 26 00; 74 30 00;
13. 60 33 00; 74 30 00;
14. 60 33 00; 74 27 00;
15. 60 36 00; 74 26 00;
16. 60 36 00; 74 25 00

27
1. 64 19 30; 75 13 00; 2. 64 19 30; 75 31 00;
3. 64 03 00; 75 31 00;
4. 64 03 00; 75 09 00;
5. 64 09 00; 75 09 00;
6. 64 09 00; 75 13 00

28
1. 63 47 00; 79 18 00; 2. 63 47 00; 79 43 00;
3. 63 36 00; 79 43 00;
4. 63 36 00; 79 18 00

29
1. 61 45 00; 77 35 00; 2. 61 41 00; 77 35 00;
3. 61 41 00; 77 41 00;
4. 61 38 00; 77 41 00;
5. 61 38 00; 77 40 00;
6. 61 37 00; 77 40 00;
7. 61 37 00; 77 39 00;
8. 61 34 00; 77 39 00;
9. 61 34 00; 77 32 00;
10. 61 37 00; 77 32 00;
11. 61 37 00; 77 34 00;
12. 61 40 00; 77 34 00;
13. 61 40 00; 77 31 00;
14. 61 45 00; 77 31 00

30
1. 60 53 00; 71 21 00; 2. 60 47 00; 71 21 00;
3. 60 47 00; 71 11 00;
4. 60 53 00; 71 11 00

31
1. 64 37 30; 75 28 00; 2. 64 37 30; 75 50 00;
3. 64 37 00; 75 50 00;
4. 64 31 00; 75 39 00;
5. 64 30 00; 75 40 06;
6. 64 30 00; 75 28 00

32
1. 61 41 00; 78 09 00; 2. 61 33 00; 78 09 00;
3. 61 33 00; 78 10 00;
4. 61 31 00; 78 10 00;
5. 61 31 00; 78 04 00;
6. 61 34 00; 78 04 00;
7. 61 34 00; 78 00 00;
8. 61 34 20; 78 00 00;
9. 61 34 20; 77 58 30;
10. 61 37 00; 77 58 30;
11. 61 37 00; 78 02 00;
12. 61 38 00; 78 02 00;
13. 61 38 00; 78 03 00;
14. 61 39 00; 78 03 00;
15. 61 39 00; 78 05 00;
16. 61 41 00; 78 05 00

33
1. 62 05 00; 75 30 00; 2. 62 05 00; 76 00 00;
3. 61 55 00; 76 00 00;
4. 61 55 00; 75 30 00

34
1. 62 33 00; 80 15 00; 2. 62 33 00; 80 21 00;
3. 62 32 26; 80 21 00;
4. 62 32 26; 80 26 22;
5. 62 30 00; 80 26 26;
6. 62 30 00; 80 30 00;
7. 62 24 00; 80 30 00;
8. 62 24 00; 80 18 00;
9. 62 27 00; 80 15 00

35
1. 65 08 00; 76 30 00; 2. 65 08 00; 76 52 00;
3. 64 47 00; 76 52 00;
4. 64 47 00; 76 30 00

36
1. 63 20 00; 77 14 00; 2. 63 20 02; 76 49 02,6;
3. 63 23 51,4; 76 49 02,6;
4. 63 23 51,4; 76 43 05;
5. 63 20 02,5; 76 43 05;
6. 63 20 03,1; 76 34 59,9;
7. 63 38 00; 76 35 00;
8. 63 38 00,4; 76 40 00;
9. 63 38 00; 77 05 00;
10. 63 36 00; 77 05 00;
11. 63 36 00; 77 12 00

37
1. 66 36 15; 57 26 40; 2. 66 36 15; 57 31 20;
3. 66 33 43; 57 33 40;
4. 66 31 13; 57 34 13;
5. 66 31 19; 57 32 05;
6. 66 33 00; 57 26 36;
7. 66 34 06; 57 28 00;
8. 66 33 36; 57 25 40;
9. 66 35 34; 57 25 23

38
1. 66 33 48; 57 35 29; 2. 66 33 51; 57 36 50;
3. 66 33 19; 57 38 04;
4. 66 32 35; 57 38 15;
5. 66 31 40; 57 38 15;
6. 66 30 40; 57 39 16;
7. 66 30 08; 57 39 16;
8. 66 30 17; 57 37 56;
9. 66 31 40; 57 35 39;
10. 66 32 57; 57 35 15

39
1. 66 37 17; 57 17 30; 2. 66 37 41; 57 19 30;
3. 66 37 22; 57 20 20;
4. 66 37 06; 57 20 14;
5. 66 34 52; 57 22 18;
6. 66 34 11; 57 24 29;
7. 66 33 52; 57 25 00;
8. 66 33 09; 57 24 58;
9. 66 32 17; 57 26 00;
10. 66 32 07; 57 25 00;
11. 66 33 20; 57 23 00;
12. 66 34 04; 57 22 41;
13. 66 34 20; 57 21 03

40
1. 62 19 30; 73 15 00; 2. 62 21 00; 73 15 00;
3. 62 21 00; 73 18 00;
4. 62 22 30; 73 18 00;
5. 62 22 30; 73 21 00;
6. 62 39 00; 73 21 00;
7. 62 39 00; 73 48 00;
8. 62 19 00; 73 48 00;
9. 62 19 00; 73 51 00;
10. 62 18 00; 73 51 00;
11. 62 18 00; 73 54 00;
12. 62 15 00; 73 54 00;
13. 62 15 00; 74 09 00;
14. 62 10 00; 74 09 00;
15. 62 10 00; 74 04 00;
16. 62 06 00; 74 04 00;
17. 62 06 00; 73 57 00;
18. 62 03 00; 73 57 00;
19. 62 03 00; 73 54 00;
20. 61 58 00; 73 54 00;
21. 61 58 00; 73 51 00;
22. 62 03 00; 73 51 00;
23. 62 03 00; 73 48 00;
24. 62 06 00; 73 48 00;
25. 62 06 00; 73 42 00;
26. 62 09 00; 73 42 00;
27. 62 09 00; 73 36 00;
28. 62 11 00; 73 36 00;
29. 62 11 00; 73 30 00;
30. 62 19 30; 73 18 00

41
1. 61 42 00; 72 30 00; 2. 61 42 00; 72 46 30;
3. 61 42 23; 72 46 30;
4. 61 42 23; 72 49 30;
5. 61 42 00; 72 49 30;
6. 61 42 00; 72 54 00;
7. 61 48 00; 72 54 00;
8. 61 48 00; 72 57 00;
9. 61 51 00; 72 57 00;
10. 61 51 00; 72 54 00;
11. 61 54 00; 72 54 00;
12. 61 54 00; 72 48 00;
13. 62 00 00; 72 48 00;
14. 62 00 00; 72 30 00

42
1. 63 27 00; 75 22 00; 2. 63 27 00; 75 41 00;
3. 63 11 00; 75 41 00;
4. 63 11 00; 75 18 00;
5. 63 20 00; 75 18 00;
6. 63 20 00; 75 22 00

43
1. 64 36 59; 55 26 48; 2. 64 38 09; 55 27 46;
3. 64 39 27; 55 34 36;
4. 64 38 54; 55 35 14;
5. 64 39 24; 55 38 30;
6. 64 40 52; 55 38 04;
7. 64 41 24; 55 39 58;
8. 64 40 32; 55 41 20;
9. 64 41 15; 55 47 53;
10. 64 40 33; 55 48 35;
11. 64 37 57; 55 35 29;
12. 64 35 22; 55 28 13

44
1. 60 33 00; 74 00 00; 2. 60 33 00; 74 03 00;
3. 60 36 00; 74 03 00;
4. 60 36 00; 74 25 00;
5. 60 36 00; 74 26 00;
6. 60 33 00; 74 27 00;
7. 60 33 00; 74 30 00;
8. 60 26 00; 74 30 00;
9. 60 26 00; 74 25 00;
10. 60 24 00; 74 25 00;
11. 60 24 00; 74 19 00;
12. 60 21 00; 74 19 00;
13. 60 21 00; 74 12 00;
14. 60 22 30; 74 12 00;
15. 60 24 00; 74 09 00;
16. 60 29 00; 74 00 00

45
1. 59 18 01; 69 20 45; 2. 59 18 00; 69 44 59;
3. 59 13 20; 69 44 59;
4. 59 13 16; 69 55 40;
5. 59 19 30; 69 55 51;
6. 59 19 13; 70 24 29;
7. 59 22 31; 70 24 35;
8. 59 22 23; 70 35 44;
9. 59 27 00; 70 35 55;
10. 59 27 00; 71 00 00;
11. 59 21 00; 71 00 00;
12. 59 21 00; 71 03 00;
13. 59 18 00; 71 03 00;
14. 59 18 00; 71 09 00;
15. 59 09 00; 71 09 00;
16. 59 09 02; 70 44 55;
17. 59 09 08; 70 34 33;
18. 59 00 25; 70 34 05;
19. 59 00 31; 70 25 22;
20. 58 51 00; 70 24 56;
21. 58 51 03; 70 15 24;
22. 58 58 43; 70 15 42;
23. 58 59 02; 69 26 09;
24. 58 54 16; 69 26 05;
25. 58 54 17; 69 18 03;
26. 58 58 10; 69 18 05;
27. 58 58 11; 69 10 52;
28. 59 12 00; 69 11 02;
29. 59 11 58; 69 20 48

46
1. 61 15 00; 72 48 00; 2. 61 10 00; 72 48 00;
3. 61 10 31; 72 38 41;
4. 61 10 17; 72 29 45;
5. 61 10 00; 72 26 00;
6. 61 14 00; 72 26 00;
7. 61 14 00; 72 27 00;
8. 61 16 40; 72 27 00;
9. 61 16 30; 72 30 00;
10. 61 15 45; 72 31 08;
11. 61 15 50; 72 32 00;
12. 61 15 32; 72 31 30;
13. 61 15 25; 72 31 31;
14. 61 15 18; 72 31 22;
15. 61 15 10; 72 31 42;
16. 61 14 51; 72 32 00;
17. 61 14 27; 72 31 21;
18. 61 14 27; 72 32 11;
19. 61 13 59; 72 32 00;
20. 61 13 40; 72 33 05;
21. 61 13 33; 72 33 20;
22. 61 13 24; 72 34 02;
23. 61 12 55; 72 34 34;
24. 61 12 45; 72 35 17;
25. 61 12 00; 72 38 00

47 1
1. 64 41 00; 77 35 00; 2. 64 41 00; 77 48 00;
3. 64 28 30; 77 48 00;
4. 64 28 30; 77 35 00

48
1. 60 27 36; 72 35 42; 2. 60 27 36; 72 42 42;
3. 60 29 42; 72 42 42;
4. 60 30 00; 72 54 00;
5. 60 27 00; 72 52 30;
6. 60 26 00; 72 54 30;
7. 60 26 00; 73 04 00;
8. 60 20 00; 73 04 00;
9. 60 20 00; 72 56 00;
10. 60 21 00; 72 56 00;
11. 60 21 00; 72 37 00;
12. 60 21 18; 72 37 00;
13. 60 24 24; 72 36 24

49
1. 60 48 40; 79 15 00; 2. 60 53 40; 79 15 00;
3. 60 53 40; 79 28 00;
4. 60 56 00; 79 28 00;
5. 60 56 00; 79 46 00;
6. 60 40 40; 79 46 00;
7. 60 41 30; 79 38 30;
8. 60 39 00; 79 23 00;
9. 60 42 00; 79 19 00;
10. 60 46 30; 79 19 30;
11. 60 48 30; 79 17 30

50
1. 62 03 00; 75 22 30; 2. 62 06 00; 75 22 30;
3. 62 06 00; 75 21 30;
4. 62 08 30; 75 21 30;
5. 62 08 30; 75 20 00;
6. 62 09 00; 75 20 00;
7. 62 09 00; 75 19 30;
8. 62 10 15; 75 19 30;
9. 62 10 15; 75 18 30;
10. 62 12 00; 75 18 30;
11. 62 12 00; 75 19 00;
12. 62 12 15; 75 19 00;
13. 62 12 15; 75 18 30;
14. 62 13 05; 75 18 30;
15. 62 13 05; 75 29 00;
16. 62 14 00; 75 29 00;
17. 62 14 00; 75 33 00;
18. 62 12 00; 75 33 00;
19. 62 12 00; 75 36 00;
20. 62 05 00; 75 36 00;
21. 62 05 00; 75 30 00;
22. 62 03 00; 75 30 00

51
Block 1 1. 62 42 00; 72 15 00;
2. 62 42 00; 72 00 00;
3. 62 48 00; 72 00 00;
4. 62 48 00; 71 57 00;
5. 62 56 00; 71 57 00;
6. 62 58 00; 72 03 00;
7. 63 00 00; 72 03 00;
8. 63 00 00; 72 06 00;
9. 63 11 00; 72 06 00;
12. 63 15 15; 72 06 00;
13. 63 16 30; 72 06 00;
14. 63 16 30; 72 07 00;
15. 63 18 00; 72 08 00;
16. 63 18 00; 72 24 00;
17. 63 17 50; 72 28 00;
18. 63 12 00; 72 28 00;
19. 63 12 00; 72 21 00;
20. 63 06 00; 72 21 00;
21. 63 06 00; 72 27 00;
22. 63 00 00; 72 27 00;
23. 63 00 00; 72 24 00;
24. 62 57 00; 72 24 00;
25. 62 57 00; 72 27 00;
26. 62 54 00; 72 27 00;
27. 62 54 00; 72 36 00;
28. 62 42 00; 72 36 00;
29. 62 42 00; 72 27 00;
30. 62 43 00; 72 27 00;
31. 62 43 00; 72 15 00
Block 2
9. 63 11 00; 72 06 00;
10. 63 11 00; 72 05 00;
11. 63 15 15; 72 05 00;
12. 63 15 15; 72 06 00

52
1. 62 57 00; 70 28 00; 2. 62 57 00; 70 29 00;
3. 63 04 00; 70 29 00;
4. 63 04 00; 70 40 00;
5. 63 01 00; 70 40 00;
6. 63 01 00; 70 42 00;
7. 62 59 00; 70 42 00;
8. 62 59 00; 70 39 00;
9. 62 57 00; 70 39 00;
10. 62 57 00; 70 40 00;
11. 62 51 00; 70 40 00;
12. 62 51 00; 70 48 00;
13. 62 45 00; 70 48 00;
14. 62 45 00; 70 40 00;
15. 62 42 00; 70 40 00;
16. 62 42 00; 70 35 27;
17. 62 38 00; 70 35 27;
18. 62 38 00; 70 28 00;
19. 62 42 00; 70 28 00

53
1. 61 04 00; 78 45 00; 2. 61 03 00; 78 45 00;
3. 61 03 00; 78 48 00;
4. 61 00 00; 78 48 00;
5. 61 00 00; 78 41 00;
6. 61 01 00; 78 41 00;
7. 61 01 00; 78 39 00;
8. 61 03 00; 78 39 00;
9. 61 03 00; 78 40 00;
10. 61 04 00; 78 40 00

54
1. 60 56 02,52; 78 32 56,80; 2. 61 05 02,53; 78 32 56,78;
3. 61 05 02,54; 78 47 56,82;
4. 61 03 02,54; 78 47 56,82;
5. 61 03 02,54; 78 44 56,81;
6. 61 04 02,54; 78 44 56,81;
7. 61 04 02,54; 78 39 56,80;
8. 61 03 02,54; 78 39 56,80;
9. 61 03 02,54; 78 38 56,80;
10. 61 01 02,53; 78 38 56,80;
11. 61 01 02,53; 78 40 56,81;
12. 61 00 02,53; 78 40 56,81;
13. 61 00 02,54; 78 47 56,83;
14. 60 56 02,53; 78 47 56,84

55 2
1. 57 48 55,2; 75 26 10,2; 2. 57 58 55,2; 75 26 10,2;
3. 57 56 05,0; 75 33 59,8;
4. 57 52 45,0; 75 34 34,8;
5. 57 48 55,2; 75 34 18,0

56
1. 62 47 59,2; 77 09 50,9; 2. 62 48 38; 77 08 19;
3. 62 58 02; 77 01 45;
4. 62 58 07; 77 01 47;
5. 62 58 10; 77 01 49;
6. 62 58 14; 77 01 48;
7. 62 58 17; 77 01 46;
8. 62 58 18; 77 01 39;
9. 62 59 27; 76 53 24;
10. 62 59 17; 76 51 15;
11. 63 02 04; 76 40 04;

12. 62 59 38; 76 29 59;
13. 62 57 02; 76 20 26;
14. 63 05 00; 76 21 00;
15. 63 05 00; 76 12 00;
16. 63 20 00; 76 12 00;
17. 63 20 03,1; 76 34 59,9;
18. 63 20 02,5; 76 43 05;
19. 63 23 51,4; 76 43 05;
20. 63 23 51,4; 76 49 02,6;
21. 63 20 02; 76 49 02,6;
22. 63 20 00; 77 14 00;
23. 62 57 00; 77 15 00;
24. 62 57 00; 77 10 00

57
1. 64 09 00; 74 45 00; 2. 64 30 00; 74 46 00;
3. 64 30 00; 75 03 00;
4. 64 21 00; 75 03 00;
5. 64 21 00; 75 13 00;
6. 64 09 00; 75 13 00

58
1. 64 07 00; 74 13 00; 2. 64 15 00; 74 18 00;
3. 64 17 00; 74 19 00;
4. 64 19 00; 74 24 00;
5. 64 22 00; 74 25 00;
6. 64 24 00; 74 27 00;
7. 64 23 00; 74 46 00;
8. 64 02 00; 74 45 00;
9. 64 02 00; 74 26 00;
10. 64 07 00; 74 26 00

59
1. 63 34 20; 55 01 23; 2. 63 32 48; 55 04 2;
3. 63 31 55; 55 04 29;
4. 63 31 48; 55 04 00;
5. 63 32 59; 55 01 35;
6. 63 33 55; 55 00 25

60
1. 63 21 24; 55 27 30; 2. 63 21 21; 55 31 54;
3. 63 21 41; 55 35 04;
4. 63 20 48; 55 36 23;
5. 63 19 08; 55 34 25;
6. 63 19 25; 55 33 01;
7. 63 19 23; 55 31 41;
8. 63 19 40; 55 31 40;
9. 63 19 30; 55 24 49;
10. 63 21 07; 55 25 00;
11. 63 21 10; 55 25 41

61
1. 64 33 24,59; 55 18 20,91; 2. 64 35 07,20; 55 21 02,90;
3. 64 36 58,82; 55 26 48,31;
4. 64 35 22,17; 55 28 13,51;
5. 64 32 23,45; 55 21 32,30

62
1. 61 22 00; 77 50 00; 2. 61 20 00; 77 50 00;
3. 61 20 00; 77 56 00;
4. 61 22 00; 77 56 00

63
1. 64 26 06; 55 03 29; 2. 64 30 00; 55 22 00;
3. 64 24 00; 55 15 00;
4. 64 24 00; 55 05 00

64
1. 61 16 00; 77 22 00; 2. 61 15 00; 77 22 00;
3. 61 15 00; 77 26 00;
4. 61 13 00; 77 26 00;
5. 61 13 00; 77 23 00;
6. 61 12 00; 77 23 00;
7. 61 12 00; 77 24 00;
8. 61 09 00; 77 24 00;
9. 61 09 00; 77 18 00;
10. 61 13 00; 77 18 00;
11. 61 13 00; 77 22 00;
12. 61 14 00; 77 22 00;
13. 61 14 00; 77 20 00;
14. 61 15 00; 77 20 00;
15. 61 15 00; 77 19 00;
16. 61 16 00; 77 19 00

65
1. 62 27 00; 77 15 00; 2. 62 30 00; 77 15 00;
3. 62 30 00; 77 18 00;
4. 62 39 00; 77 18 00;
5. 62 39 00; 77 33 00;
6. 62 21 00; 77 33 00;
7. 62 21 00; 77 36 00;
8. 62 15 00; 77 36 00;
9. 62 15 00; 77 12 00;
10. 62 27 00; 77 12 00

66
1. 58 56 50; 77 41 40; 2. 58 56 50; 77 54 10;
3. 58 47 00; 77 59 50;
4. 58 47 00; 77 27 30;
5. 58 51 40; 77 27 40

67
1. 61 29 00; 79 36 00; 2. 61 28 00; 79 36 00;
3. 61 28 00; 79 38 00;
4. 61 26 00; 79 38 00;
5. 61 26 00; 79 36 00;
6. 61 23 00; 79 36 00;
7. 61 23 00; 79 42 00;
8. 61 14 00; 79 42 00;
9. 61 14 00; 79 37 00;
10. 61 13 00; 79 37 00;
11. 61 13 00; 79 31 00;
12. 61 14 00; 79 31 00;
13. 61 14 00; 79 30 00;
14. 61 21 00; 79 30 00;
15. 61 21 00; 79 29 00;
16. 61 25 00; 79 29 00;
17. 61 25 00; 79 30 00;
18. 61 28 00; 79 30 00;
19. 61 28 00; 79 31 00;
20. 61 29 00; 79 31 00

68
1. 61 52 23; 77 21 36; 2. 61 52 23; 77 22 40;
3. 61 52 30; 77 24 32;
4. 61 52 30; 77 26 10;
5. 61 52 12; 77 26 10;
6. 61 52 12; 77 26 46;
7. 61 52 00; 77 26 46;
8. 61 52 00; 77 27 42;
9. 61 51 05; 77 27 42;
10. 61 51 05; 77 27 15;
11. 61 50 47; 77 27 15;
12. 61 50 47; 77 26 35;
13. 61 50 30; 77 26 35;
14. 61 50 30; 77 26 20;
15. 61 50 10; 77 26 20;
16. 61 50 10; 77 26 40;
17. 61 49 54; 77 26 40;
18. 61 49 54; 77 28 30;
19. 61 48 53; 77 28 30;
20. 61 48 10; 77 28 00;
21. 61 48 10; 77 26 40;
22. 61 47 35; 77 26 08;
23. 61 47 35; 77 23 44;
24. 61 48 21; 77 22 56;
25. 61 49 00; 77 21 45;
26. 61 49 53; 77 21 34;
27. 61 50 37; 77 21 53;
28. 61 50 37; 77 21 20;
29. 61 51 30; 77 21 20;
30. 61 51 30; 77 21 36

69
1. 60 11 10; 77 14 10; 2. 60 11 00; 77 15 30;
3. 60 09 20; 77 16 20;
4. 60 06 30; 77 14 20;
5. 60 06 50; 77 12 20;
6. 60 08 50; 77 11 40

70
Block 1 1. 60 43 00; 71 57 00;
2. 60 43 00; 72 07 00;
3. 60 36 00; 72 07 00;
4. 60 31 00; 72 07 00;
5. 60 31 00; 71 58 54;
6. 60 31 00; 71 56 30;
7. 60 29 00; 71 56 30;
8. 60 29 00; 71 47 00;
9. 60 35 00; 71 47 00;
10. 60 35 00; 71 52 00;
11. 60 39 00; 71 52 00;
12. 60 39 00; 71 57 00
Block 2
12. 60 39 00; 71 57 00;
13. 60 40 50; 71 55 22;
14. 60 41 30; 71 55 22;
15. 60 42 00; 71 56 10;
16. 60 42 06; 71 57 00

71
1. 61 05 00; 73 53 00; 2. 61 05 00; 74 00 00;
3. 61 03 00; 74 00 00;
4. 61 03 00; 74 07 00;
5. 61 01 00; 74 07 00;
6. 61 01 00; 74 19 00;
7. 60 55 00; 74 19 00;
8. 60 55 00; 74 11 00;
9. 60 53 00; 74 11 00;
10. 60 53 00; 74 04 00;
11. 60 51 00; 74 04 00;
12. 60 51 00; 73 47 00;
13. 60 54 00; 73 47 00;
14. 60 54 00; 73 36 00;
15. 60 57 00; 73 36 00;
16. 60 57 00; 73 38 00;
17. 61 02 00; 73 38 00;
18. 61 02 00; 73 44 00

72
1. 60 56 00; 79 46 00; 2. 60 56 00; 79 28 00;
3. 61 02 00; 79 28 00;
4. 61 02 00; 79 27 00;
5. 61 04 00; 79 27 00;
6. 61 04 00; 79 26 00;
7. 61 05 00; 79 26 00;
8. 61 05 00; 79 25 00;
9. 61 07 00; 79 25 00;
10. 61 07 00; 79 26 00;
11. 61 08 00; 79 26 00;
12. 61 08 00; 79 24 00;
13. 61 14 00; 79 24 00;
14. 61 14 00; 79 31 00;
15. 61 13 00; 79 31 00;
16. 61 13 00; 79 37 00;
17. 61 14 00; 79 37 00;
18. 61 14 00; 79 46 00

Footnote 1. The subsoil area enclosed by straight lines connecting corner points with the following geographic coordinates is excluded from the area of the relevant subsoil area. Coordinates are stated as point number; north latitude; east longitude:

1. 64 41 00; 77 43 51;
2. 64 41 00; 77 48 00;
3. 64 28 30; 77 48 00;
4. 64 28 30; 77 43 37.

Footnote 2. From point 2 to point 5, the boundary of the subsoil area follows the administrative boundary between Omsk Region and Tomsk Region.

The requirement in this subparagraph for the subsoil areas specified in its sixth textual paragraph is satisfied if both of the following conditions are met for those areas:

The requirements in this subparagraph for the subsoil areas specified in its second and third textual paragraphs are satisfied if the organization that is the user of the area submits to the tax authority with which it is registered as a taxpayer, or, for an organization classified as a largest taxpayer, to the tax authority with which it is registered as a largest taxpayer, a free-form notice that it is exercising its right to perform taxpayer obligations for that area;

[Subparagraph as amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. the subsoil area is located north of 65 degrees north latitude and wholly within the boundaries of the Komi Republic, or is located wholly or partly within the boundaries of Tyumen Region, the Khanty-Mansi Autonomous Area - Yugra, the Yamalo-Nenets Autonomous Area, the Komi Republic, Orenburg Region, Samara Region, or Tomsk Region, within boundaries formed by straight lines sequentially connecting the points of the subsoil areas having the following geographic coordinates.

Statutory Coordinate Table for Subparagraph 4

Geographic coordinates are stated as: point number; north latitude (nn° nn' nn''); east longitude (nn° nn' nn''). The statutory subsoil-area identifiers and point order are preserved exactly.

1
1. 61 53 00; 75 02 00; 2. 62 00 00; 75 02 00;
3. 62 00 00; 75 06 00;
4. 62 01 30; 75 06 00;
5. 62 01 30; 75 30 00;
6. 61 56 00; 75 30 00;
7. 61 56 00; 75 16 00;
8. 61 52 00; 75 16 00;
9. 61 52 00; 75 22 00;
10. 61 51 00; 75 22 00;
11. 61 51 00; 75 05 00;
12. 61 53 00; 75 05 00

2
1. 62 44 00; 75 27 00; 2. 62 44 00; 75 44 00;
3. 62 39 00; 75 44 00;
4. 62 39 00; 75 42 00;
5. 62 29 00; 75 42 00;
6. 62 29 00; 75 30 00;
7. 62 30 00; 75 30 00;
8. 62 30 00; 75 28 00;
9. 62 31 00; 75 28 00;
10. 62 31 00; 75 22 00;
11. 62 30 00; 75 22 00;
12. 62 30 00; 75 12 00;
13. 62 41 00; 75 12 00;
14. 62 41 00; 75 27 00

3 1
1. 60 06 00; 68 35 00; 2. 60 06 00; 69 05 00;
3. 59 54 40; 69 05 00;
4. 59 50 00; 69 14 21;
5. 59 50 00; 68 48 00;
6. 59 38 00; 68 48 00;
7. 59 38 00; 68 54 30;
8. 59 35 18; 68 34 31

4
1. 63 17 00; 71 18 00; 2. 63 17 00; 71 32 00;
3. 63 12 30; 71 32 00;
4. 63 09 30; 71 32 00;
5. 63 06 00; 71 32 00;
6. 63 06 00; 71 20 00;
7. 63 00 00; 71 20 00;
8. 63 00 00; 71 06 00;
9. 63 11 00; 71 06 00;
10. 63 11 00; 71 15 00;
11. 63 12 00; 71 15 00;
12. 63 12 00; 71 18 00

5
1. 61 34 00; 69 23 00; 2. 61 35 00; 69 23 00;
3. 61 35 00; 69 20 00;
4. 61 36 00; 69 20 00;
5. 61 36 00; 69 18 00;
6. 61 38 00; 69 18 00;
7. 61 38 00; 69 17 00;
8. 61 41 00; 69 17 00;
9. 61 41 00; 69 20 00;
10. 61 42 00; 69 20 00;
11. 61 42 00; 69 27 00;
12. 61 41 00; 69 27 00;
13. 61 41 00; 69 37 00;
14. 61 39 00; 69 37 00;
15. 61 39 00; 69 40 00;
16. 61 38 45; 69 40 00;
17. 61 37 40; 69 42 53;
18. 61 35 23; 69 44 30;
19. 61 33 00; 69 41 09;
20. 61 33 00; 69 40 00;
21. 61 33 00; 69 29 00;
22. 61 34 00; 69 29 00

6
1. 60 59 00; 76 33 00; 2. 61 00 00; 76 33 00;
3. 61 00 00; 76 40 00;
4. 60 57 00; 76 40 00;
5. 60 57 00; 76 30 00;
6. 60 59 00; 76 25 00

7
1. 61 38 00; 79 18 00; 2. 61 48 00; 79 18 00;
3. 61 48 00; 79 38 00;
4. 61 33 00; 79 38 00;
5. 61 33 00; 79 32 00;
6. 61 44 00; 79 32 00;
7. 61 44 00; 79 24 00;
8. 61 40 00; 79 24 00;
9. 61 40 00; 79 20 00;
10. 61 38 00; 79 20 00

8
1. 60 06 00; 69 33 00; 2. 60 15 00; 69 33 00;
3. 60 15 00; 69 36 00;
4. 60 28 00; 69 36 00;
5. 60 28 00; 69 47 20;
6. 60 27 00; 69 48 00;
7. 60 27 00; 70 02 00;
8. 60 14 00; 70 02 00;
9. 60 14 00; 70 06 00;
10. 60 06 00; 70 06 00

9
1. 58 10 25; 72 52 09; 2. 58 18 17; 72 52 00;
3. 58 18 15; 72 46 32;
4. 58 27 03; 72 46 25;
5. 58 27 00; 72 18 00;
6. 58 48 00; 72 18 00;
7. 58 48 00; 73 06 00;
8. 58 51 52; 73 06 00;
9. 58 50 21; 73 18 00;
10. 58 34 30; 73 18 00;
11. 58 34 28; 73 08 43;
12. 58 10 31; 73 09 01

10
1. 62 01 00; 64 51 00; 2. 62 04 00; 64 51 00;
3. 62 04 00; 64 48 00;
4. 62 08 00; 64 48 00;
5. 62 08 00; 64 41 00;
6. 62 16 00; 64 41 00;
7. 62 16 00; 65 12 00;
8. 62 01 00; 65 12 00

11
1. 60 54 31; 67 09 00; 2. 60 54 31; 67 23 15;
3. 60 55 40; 67 25 00;
4. 60 55 40; 67 29 00;
5. 60 53 30; 67 29 00;
6. 60 53 30; 67 34 30;
7. 60 49 00; 67 34 30;
8. 60 49 00; 67 25 12;
9. 60 46 43; 67 20 15;
10. 60 46 43; 67 11 00;
11. 60 48 30; 67 11 00;
12. 60 48 30; 67 09 00

12
1. 63 01 00; 66 48 30; 2. 63 03 00; 66 48 30;
3. 63 03 00; 66 59 00;
4. 63 01 00; 66 59 00;
5. 63 01 00; 67 02 00;
6. 62 57 30; 67 02 00;
7. 62 57 30; 66 51 30;
8. 62 55 00; 66 51 30;
9. 62 55 00; 66 44 00;
10. 63 01 00; 66 44 00

13
1. 60 30 00; 71 42 00; 2. 60 38 00; 71 42 00;
3. 60 38 00; 71 52 00;
4. 60 35 00; 71 52 00;
5. 60 35 00; 71 47 00;
6. 60 29 00; 71 47 00;
7. 60 29 00; 71 53 00;
8. 60 28 00; 71 53 00;
9. 60 28 00; 71 54 00;
10. 60 27 00; 71 54 00;
11. 60 27 00; 71 55 00;
12. 60 24 00; 71 55 00;
13. 60 24 00; 71 40 00;
14. 60 25 00; 71 40 00;
15. 60 25 00; 71 18 00;
16. 60 30 00; 71 18 00

14
1. 64 31 00; 56 12 49; 2. 64 31 00; 56 20 20;
3. 64 17 00; 56 22 00;
4. 64 17 00; 56 09 05;
5. 64 12 19; 56 07 23;
6. 64 12 00; 55 58 18;
7. 64 15 18; 55 58 18;
8. 64 15 47; 56 04 00;
9. 64 18 18; 56 04 00;
10. 64 18 18; 55 56 41;
11. 64 25 41; 56 05 20;
12. 64 25 41; 56 11 55

15
1. 59 38 20; 73 12 03; 2. 59 38 20; 73 15 50;
3. 59 36 46; 73 19 28;
4. 59 35 34; 73 19 28;
5. 59 33 15; 73 15 00;
6. 59 33 16; 73 12 09;
7. 59 36 54; 73 09 26

16
1. 62 14 32; 55 51 23; 2. 62 14 54; 55 55 07;
3. 62 15 24; 55 59 10;
4. 62 14 41; 56 01 05;
5. 62 13 37; 55 57 10;
6. 62 13 01; 55 52 22

17
1. 62 35 00; 75 02 00; 2. 62 36 00; 75 02 00;
3. 62 36 00; 74 59 00;
4. 62 38 00; 74 59 00;
5. 62 38 00; 74 56 00;
6. 62 41 00; 74 56 00;
7. 62 41 00; 75 05 00;
8. 62 35 00; 75 05 00

18
1. 60 36 15; 76 16 00; 2. 60 36 15; 76 19 00;
3. 60 35 00; 76 19 00;
4. 60 35 00; 76 16 00

19
1. 62 42 00; 67 03 00; 2. 62 42 00; 67 10 00;
3. 62 42 30; 67 10 00;
4. 62 42 30; 67 15 00;
5. 62 37 00; 67 15 00;
6. 62 37 00; 67 03 00

20
1. 62 37 00; 67 06 00; 2. 62 37 00; 67 15 00;
3. 62 33 00; 67 15 00;
4. 62 33 00; 67 17 00;
5. 62 32 00; 67 17 00;
6. 62 32 00; 67 15 00;
7. 62 31 00; 67 15 00;
8. 62 31 00; 67 06 00

21
1. 61 00 00; 67 21 00; 2. 61 00 00; 67 25 00;
3. 60 55 40; 67 25 00;
4. 60 54 31; 67 23 15;
5. 60 54 31; 67 16 00;
6. 60 58 00; 67 16 00;
7. 60 58 00; 67 21 00

22
1. 62 46 00; 66 17 00; 2. 62 46 00; 66 23 00;
3. 62 41 00; 66 23 00;
4. 62 41 00; 66 17 00

23
1. 62 40 00; 66 36 30; 2. 62 40 00; 66 43 00;
3. 62 36 00; 66 43 00;
4. 62 36 00; 66 36 30

24
1. 61 02 00; 77 18 00; 2. 61 02 00; 77 25 00;
3. 60 59 00; 77 25 00;
4. 60 59 00; 77 18 00

25
1. 62 56 45; 76 08 30; 2. 62 56 45; 76 13 30;
3. 62 52 45; 76 13 30;
4. 62 52 45; 76 08 30

26
1. 62 12 00; 66 46 00; 2. 62 12 00; 66 55 00;
3. 62 09 00; 66 55 00;
4. 62 09 00; 66 46 00

27
1. 53 02 51; 52 19 55; 2. 53 03 06; 52 19 43;
3. 53 03 22; 52 19 44;
4. 53 03 58; 52 19 57;
5. 53 04 28; 52 20 02;
6. 53 04 15; 52 22 28;
7. 53 04 29; 52 23 29;
8. 53 04 23; 52 24 29;
9. 53 04 15; 52 25 25;
10. 53 04 05; 52 26 16;
11. 53 03 46; 52 27 12;
12. 53 03 27; 52 28 47;
13. 53 03 17; 52 28 49;
14. 53 03 09; 52 28 24;
15. 53 02 31; 52 29 07;
16. 53 02 10; 52 28 57;
17. 53 02 01; 52 28 33;
18. 53 02 02; 52 27 50;
19. 53 02 14; 52 27 09;
20. 53 02 39; 52 26 10;
21. 53 02 38; 52 25 46;
22. 53 02 22; 52 25 16;
23. 53 02 23; 52 24 43;
24. 53 02 16; 52 23 47;
25. 53 02 26; 52 23 26;
26. 53 02 47; 52 23 17;
27. 53 02 47; 52 22 58;
28. 53 02 25; 52 22 53;
29. 53 02 20; 52 22 22;
30. 53 02 41; 52 21 39;
31. 53 02 49; 52 20 42

28
1. 53 07 30; 52 09 18; 2. 53 06 02; 52 14 24;
3. 53 06 05; 52 17 26;
4. 53 06 00; 52 19 09;
5. 53 05 41; 52 19 41;
6. 53 04 58; 52 19 56;
7. 53 04 25; 52 19 34;
8. 53 03 48; 52 18 54;
9. 53 03 19; 52 16 08;
10. 53 03 58; 52 12 42;
11. 53 05 26; 52 08 34;
12. 53 06 28,9; 52 08 13;
13. 53 06 18; 52 08 54

29
1. 53 02 20; 52 07 23; 2. 53 03 20; 52 09 02;
3. 53 02 49; 52 11 14;
4. 53 02 38; 52 12 13;
5. 53 02 18; 52 13 09;
6. 53 02 13; 52 14 05;
7. 53 02 00; 52 15 22;
8. 53 01 39; 52 18 29;
9. 53 01 00; 52 19 36;
10. 53 00 12; 52 18 18;
11. 52 59 53; 52 18 02;
12. 52 59 37; 52 16 05;
13. 52 59 41; 52 14 18;
14. 52 59 59; 52 11 54;
15. 53 00 10; 52 11 18;
16. 53 00 14; 52 10 24;
17. 53 00 26; 52 09 17;
18. 53 00 49; 52 09 30;
19. 53 01 20; 52 08 29

30 2
1. 51 32 54; 52 30 00; 2. 51 32 06; 52 32 48;
3. 51 33 48; 52 36 48;
4. 51 34 37; 52 35 47;
5. 51 37 01; 52 43 36;
6. 51 34 48; 52 43 18;
7. 51 35 24; 52 53 54;
8. 51 32 42; 52 53 54;
9. 51 32 18; 52 43 12;
10. 51 30 31; 52 57 02;
11. 51 31 23; 53 04 19;
12. 51 30 16; 53 04 19

31
1. 51 37 00; 52 59 00; 2. 51 45 08; 52 53 53;
3. 51 46 18; 53 15 30;
4. 51 42 30; 53 17 18;
5. 51 36 59; 53 15 01

32
1. 51 34 48; 52 43 18; 2. 51 38 30; 52 43 48;
3. 51 42 00; 52 39 36;
4. 51 45 06; 52 53 54;
5. 51 37 00; 52 59 00;
6. 51 32 42; 52 53 54;
7. 51 35 24; 52 53 54

33
1. 62 51 00; 73 56 00; 2. 62 51 00; 74 07 00;
3. 62 54 00; 74 07 00;
4. 62 54 00; 74 21 00;
5. 62 51 00; 74 21 00;
6. 62 51 00; 74 32 00;
7. 62 46 00; 74 32 00;
8. 62 46 00; 74 12 00;
9. 62 41 00; 74 12 00;
10. 62 41 00; 74 09 00;
11. 62 37 30; 74 09 00;
12. 62 37 30; 73 55 00;
13. 62 43 00; 73 55 00;
14. 62 43 00; 73 56 00

34
1. 61 49 00; 76 49 00; 2. 61 49 00; 76 56 00;
3. 61 50 00; 76 56 00;
4. 61 50 00; 77 07 00;
5. 61 45 30; 77 07 00;
6. 61 45 30; 76 49 00

35
1. 62 39 00; 74 12 00; 2. 62 46 00; 74 12 00;
3. 62 46 00; 74 34 00;
4. 62 37 30; 74 34 00;
5. 62 37 30; 74 27 00;
6. 62 39 00; 74 27 00

36
1. 59 53 00; 72 14 00; 2. 59 53 00; 72 25 00;
3. 59 50 00; 72 25 00;
4. 59 50 00; 72 23 00;
5. 59 49 00; 72 23 00;
6. 59 49 00; 72 14 00

37
1. 59 53 00; 71 59 00; 2. 59 53 00; 72 14 00;
3. 59 47 00; 72 14 00;
4. 59 47 00; 72 06 00;
5. 59 50 00; 72 06 00;
6. 59 50 00; 71 59 00

38
1. 59 51 00; 72 25 00; 2. 59 51 00; 72 33 00;
3. 59 45 00; 72 33 00;
4. 59 45 00; 72 25 00;
5. 59 47 00; 72 25 00;
6. 59 47 00; 72 23 00;
7. 59 50 00; 72 23 00;
8. 59 50 00; 72 25 00

39
1. 59 51 00; 72 33 00; 2. 59 51 00; 72 50 00;
3. 59 47 00; 72 50 00;
4. 59 47 00; 72 51 00;
5. 59 40 00; 72 51 00;
6. 59 40 00; 72 24 00;
7. 59 43 00; 72 24 00;
8. 59 43 00; 72 25 00;
9. 59 45 00; 72 25 00;
10. 59 45 00; 72 33 00

40
1. 59 49 00; 72 14 00; 2. 59 49 00; 72 23 00;
3. 59 47 00; 72 23 00;
4. 59 47 00; 72 25 00;
5. 59 43 00; 72 25 00;
6. 59 43 00; 72 14 00

41
1. 59 40 00; 72 34 00; 2. 59 40 00; 72 51 00;
3. 59 26 00; 72 51 00;
4. 59 26 00; 72 38 00;
5. 59 25 00; 72 38 00;
6. 59 25 00; 72 25 00;
7. 59 35 00; 72 25 00;
8. 59 35 00; 72 34 00

42
1. 59 40 00; 71 51 00; 2. 59 40 00; 72 06 00;
3. 59 31 15; 72 06 00;
4. 59 31 50; 72 05 17;
5. 59 33 07; 72 01 29;
6. 59 33 15; 71 53 17;
7. 59 33 28; 71 52 04;
8. 59 33 56; 71 51 00

43
1. 60 00 00; 72 09 00; 2. 60 00 00; 72 25 00;
3. 59 53 00; 72 25 00;
4. 59 53 00; 72 09 00

44
1. 59 52 14; 70 19 00; 2. 60 07 00; 70 19 00;
3. 60 07 00; 70 43 00;
4. 60 03 00; 70 43 00;
5. 60 03 00; 70 39 00;
6. 59 57 00; 70 39 00;
7. 59 57 00; 70 45 00;
8. 59 52 40; 70 45 01;
9. 59 53 02; 70 43 55;
10. 59 52 12; 70 41 43;
11. 59 51 05; 70 30 18;
12. 59 50 19; 70 23 57;
13. 59 50 51; 70 23 30;
14. 59 51 32; 70 22 32;
15. 59 51 35; 70 22 21;
16. 59 52 07; 70 21 00;
17. 59 52 12; 70 20 33;
18. 59 52 16; 70 19 45

45
1. 59 50 00; 71 51 00; 2. 59 50 00; 72 06 00;
3. 59 40 00; 72 06 00;
4. 59 40 00; 71 51 00

46 3
1. 59 19 00; 72 55 00; 2. 59 19 00; 73 26 30;
3. 58 59 00; 73 26 30;
4. 58 59 00; 73 03 02;
5. 59 09 11; 72 55 00

47
1. 62 21 00; 68 54 00; 2. 62 21 00; 69 09 00;
3. 62 10 00; 69 09 00;
4. 62 10 00; 68 52 00;
5. 62 12 00; 68 52 00;
6. 62 12 00; 68 54 00

48
1. 62 55 00; 68 36 00; 2. 62 55 00; 69 12 00;
3. 62 45 00; 69 12 00;
4. 62 45 00; 68 57 00;
5. 62 41 00; 68 57 00;
6. 62 41 00; 68 36 00

49
1. 62 45 00; 68 57 00; 2. 62 45 00; 69 35 00;
3. 62 33 00; 69 35 00;
4. 62 33 00; 68 54 00;
5. 62 41 00; 68 54 00;
6. 62 41 00; 68 57 00

50
1. 60 25 00; 75 36 00; 2. 60 25 00; 75 51 00;
3. 60 24 00; 75 51 00;
4. 60 24 00; 75 59 00;
5. 60 20 00; 75 59 00;
6. 60 20 00; 75 53 00;
7. 60 12 00; 75 53 00;
8. 60 12 00; 75 36 00

51
1. 59 29 00; 67 52 00; 2. 59 29 00; 68 05 00;
3. 59 21 00; 68 05 00;
4. 59 21 00; 68 00 00;
5. 59 19 00; 68 00 00;
6. 59 19 00; 67 52 00

52 4
1. 59 35 07; 68 05 00; 2. 59 35 18; 68 34 31;
3. 59 23 13; 68 27 52;
4. 59 23 00; 68 17 00;
5. 59 26 00; 68 17 00;
6. 59 26 00; 68 05 00

53
1. 60 00 00; 64 03 00; 2. 59 51 00; 64 03 00;
3. 59 51 00; 63 46 27;
4. 60 00 00; 63 40 41

54 5
1. 60 09 00; 63 38 00; 2. 60 09 00; 64 03 00;
3. 60 00 00; 64 03 00;
4. 60 00 00; 63 40 41;
5. 60 08 14; 63 36 21

55
1. 60 09 00; 64 03 00; 2. 60 09 00; 64 21 00;
3. 60 00 00; 64 21 00;
4. 60 00 00; 64 39 00;
5. 59 51 00; 64 39 00;
6. 59 51 00; 64 03 00

56 6
1. 59 16 00; 72 26 13; 2. 59 16 00; 72 38 00;
3. 59 14 00; 72 38 00;
4. 59 14 00; 72 55 00;
5. 59 09 11; 72 55 00

57 7
1. 58 59 00; 73 03 02; 2. 58 59 00; 73 26 30;
3. 58 49 37; 73 26 30

58
1. 60 00 00; 71 55 00; 2. 60 15 00; 71 55 00;
3. 60 15 00; 72 15 00;
4. 60 12 00; 72 15 00;
5. 60 12 00; 72 09 00;
6. 60 00 00; 72 09 00

59
1. 60 24 00; 71 35 00; 2. 60 24 00; 71 54 00;
3. 60 22 00; 71 54 00;
4. 60 22 00; 71 56 00;
5. 60 20 00; 71 56 00;
6. 60 20 00; 71 55 00;
7. 60 15 00; 71 55 00;
8. 60 15 00; 71 35 00

60
1. 62 28 00; 69 38 00; 2. 62 28 00; 69 58 00;
3. 62 23 00; 69 58 00;
4. 62 23 00; 69 55 00;
5. 62 17 00; 69 55 00;
6. 62 17 00; 69 48 00;
7. 62 16 00; 69 48 00;
8. 62 16 00; 69 38 00

61 8
1. 59 25 05; 72 13 32; 2. 59 25 00; 72 38 00;
3. 59 16 00; 72 38 00;
4. 59 16 00; 72 26 13

62
1. 59 43 00; 76 06 00; 2. 59 43 00; 76 18 00;
3. 59 36 00; 76 18 00;
4. 59 36 00; 76 06 00

63
1. 62 25 00; 69 09 00; 2. 62 25 00; 69 38 00;
3. 62 16 00; 69 38 00;
4. 62 16 00; 69 19 00;
5. 62 19 00; 69 19 00;
6. 62 19 00; 69 09 00

64 9
1. 59 35 00; 72 06 00; 2. 59 35 00; 72 25 00;
3. 59 25 00; 72 25 00;
4. 59 25 05; 72 13 32;
5. 59 31 15; 72 06 00

65 10
1. 58 30 00; 70 59 00; 2. 58 48 00; 70 59 00;
3. 58 48 00; 71 27 00;
4. 58 27 00; 71 27 00;
5. 58 29 21; 71 05 07

66
1. 57 35 01; 78 34 45; 2. 57 35 35; 79 09 35;
3. 57 21 45; 79 23 10;
4. 57 18 45; 79 06 15;
5. 57 20 24; 78 30 59;
6. 57 26 20; 78 25 40;
7. 57 27 10; 78 32 01;
8. 57 29 40; 78 39 20

67
1. 59 14 00; 72 38 00; 2. 59 26 00; 72 38 00;
3. 59 26 00; 72 51 00;
4. 59 26 36; 72 51 00;
5. 59 26 40; 72 55 00;
6. 59 14 00; 72 55 00

68
1. 62 24 00; 69 58 00; 2. 62 24 00; 70 09 30;
3. 62 26 00; 70 09 30;
4. 62 26 00; 70 20 00;
5. 62 25 00; 70 20 00;
6. 62 24 00; 70 21 00;
7. 62 23 35; 70 20 30;
8. 62 23 25; 70 20 24;
9. 62 23 10; 70 20 20;
10. 62 22 50; 70 20 29;
11. 62 22 36; 70 20 43;
12. 62 22 24; 70 21 02;
13. 62 22 11; 70 21 31;
14. 62 21 59; 70 22 17;
15. 62 21 45; 70 23 15;
16. 62 21 15; 70 23 45;
17. 62 19 00; 70 23 45;
18. 62 19 00; 70 25 00;
19. 62 14 00; 70 25 00;
20. 62 14 00; 70 20 00;
21. 62 16 00; 70 20 00;
22. 62 16 40; 70 20 30;
23. 62 16 40; 70 21 00;
24. 62 20 00; 70 21 00;
25. 62 20 00; 70 17 00;
26. 62 19 10; 70 17 00;
27. 62 18 00; 70 09 00;
28. 62 18 00; 70 02 30;
29. 62 17 00; 70 02 30;
30. 62 17 00; 69 55 00;
31. 62 23 00; 69 55 00;
32. 62 23 00; 69 58 00

69
1. 64 15 00; 77 30 00; 2. 64 15 00; 77 59 00;
3. 64 14 00; 77 59 00;
4. 64 14 00; 78 23 00;
5. 64 12 00; 78 23 00;
6. 64 03 35; 78 24 00;
7. 64 03 35; 78 52 00;
8. 63 54 30; 78 52 00;
9. 63 54 30; 78 24 00;
10. 63 54 30; 77 55 00;
11. 64 08 00; 77 55 00;
12. 64 08 00; 77 30 00;
13. 64 13 00; 77 30 00

70
1. 64 13 00; 78 23 00; 2. 64 13 00; 79 06 00;
3. 64 10 30; 79 10 00;
4. 64 06 20; 79 10 00;
5. 64 06 20; 79 07 00;
6. 64 05 40; 79 07 00;
7. 64 05 40; 79 10 00;
8. 63 54 30; 79 10 00;
9. 63 54 30; 78 52 00;
10. 64 03 35; 78 52 00;
11. 64 03 35; 78 41 45;
12. 64 03 55; 78 41 45;
13. 64 03 55; 78 39 55;
14. 64 03 35; 78 39 55;
15. 64 03 35; 78 24 00;
16. 64 12 00; 78 23 00

71
1. 60 28 00; 68 37 00; 2. 60 06 00; 68 37 00;
3. 60 06 00; 68 57 00;
4. 60 21 00; 68 57 00;
5. 60 21 00; 69 14 00;
6. 60 28 00; 69 14 00;
7. 60 28 00; 69 03 00;
8. 60 26 30; 69 03 00;
9. 60 26 30; 68 52 00;
10. 60 28 00; 68 50 00

72
1. 59 26 36; 72 51 00; 2. 59 40 30; 72 51 00;

3. 59 40 30; 73 09 00;
4. 59 33 00; 73 09 00;
5. 59 33 00; 73 13 00;
6. 59 27 00; 73 13 00

73 11
1. 60 06 00; 69 05 00; 2. 60 06 00; 69 25 00;
3. 59 58 41; 69 25 00;
4. 59 58 00; 69 37 27;
5. 59 54 24; 69 39 00;
6. 59 46 00; 69 39 00;
7. 59 46 00; 69 18 00;
8. 59 47 18; 69 19 18;
9. 59 50 00; 69 14 21;
10. 59 54 40; 69 05 00

74
1. 62 09 00; 69 23 00; 2. 62 16 00; 69 23 00;
3. 62 16 00; 69 38 00;
4. 62 09 00; 69 38 00

75
1. 60 42 00; 68 33 00; 2. 60 42 00; 69 10 20;
3. 60 36 00; 69 10 20;
4. 60 36 00; 69 19 00;
5. 60 33 00; 69 19 00;
6. 60 33 00; 69 33 18;
7. 60 30 54; 69 32 42;
8. 60 28 42; 69 47 00;
9. 60 28 00; 69 47 20;
10. 60 28 00; 69 36 00;
11. 60 27 00; 69 36 00;
12. 60 27 00; 69 14 00;
13. 60 28 00; 69 14 00;
14. 60 28 00; 68 33 00

76
1. 58 27 00; 71 27 00; 2. 58 48 00; 71 27 00;
3. 58 48 00; 71 50 00;
4. 58 27 00; 71 50 00

77
1. 59 57 00; 72 25 00; 2. 59 57 00; 72 42 00;
3. 60 00 00; 72 42 00;
4. 60 00 00; 72 50 00;
5. 59 51 00; 72 50 00;
6. 59 51 00; 72 25 00

78
1. 62 33 00; 69 14 00; 2. 62 25 00; 69 14 00;
3. 62 25 00; 68 48 00;
4. 62 33 00; 68 48 00

79
1. 61 41 00; 69 44 30; 2. 61 41 00; 69 45 00;
3. 61 43 00; 69 45 00;
4. 61 43 00; 69 57 00;
5. 61 34 30; 69 51 54;
6. 61 34 30; 69 44 30

80
1. 62 07 00; 69 06 00; 2. 62 07 00; 69 23 00;
3. 61 57 00; 69 23 00;
4. 61 57 00; 69 15 00;
5. 61 57 00; 69 06 00

81
1. 61 38 00; 69 08 00; 2. 61 38 00; 69 18 00;
3. 61 36 00; 69 18 00;
4. 61 36 00; 69 20 00;
5. 61 35 00; 69 20 00;
6. 61 35 00; 69 23 00;
7. 61 34 00; 69 23 00;
8. 61 34 00; 69 29 00;
9. 61 27 00; 69 29 00;
10. 61 27 00; 69 22 00;
11. 61 25 00; 69 22 00;
12. 61 25 00; 69 15 00;
13. 61 26 00; 69 08 00

82
1. 61 30 00; 68 54 00; 2. 61 30 00; 69 08 00;
3. 61 26 00; 69 08 00;
4. 61 25 00; 69 15 00;
5. 61 25 00; 69 22 00;
6. 61 20 00; 69 22 00;
7. 61 20 00; 68 54 00

83
1. 61 48 54; 69 59 00; 2. 61 52 36; 70 15 00;
3. 61 46 30; 70 15 00;
4. 61 44 18; 70 00 16;
5. 61 44 16; 69 56 48;
6. 61 46 30; 69 56 40;
7. 61 46 30; 69 59 00

84
Block 1 1. 62 07 00; 69 55 00;
2. 62 07 00; 70 03 00;
3. 62 03 00; 70 03 00;
4. 62 03 00; 70 10 00;
5. 62 01 00; 70 10 00;
6. 62 01 00; 70 03 00;
7. 61 56 56; 70 03 00;
11. 61 55 00; 70 03 00;
12. 61 55 00; 69 59 00;
13. 61 54 30; 69 59 00;
14. 61 54 30; 69 55 00
Block 2
7. 61 56 56; 70 03 00;
8. 61 56 56; 70 04 00;
9. 61 55 50; 70 06 17;
10. 61 55 00; 70 06 17;
11. 61 55 00; 70 03 00

85
1. 63 51 00; 72 27 00; 2. 63 51 00; 73 22 57;
3. 63 30 00; 73 22 11;
4. 63 30 00; 72 27 00

86
1. 60 12 00; 75 36 00; 2. 60 12 00; 75 53 00;
3. 59 56 30; 75 53 00;
4. 59 56 30; 75 36 00;
5. 60 03 00; 75 36 00;
6. 60 03 00; 75 33 00;
7. 60 06 00; 75 33 00;
8. 60 06 00; 75 30 00;
9. 60 11 00; 75 30 00;
10. 60 11 00; 75 36 00

87
1. 63 32 02,559; 74 04 55,693; 2. 63 32 02,563; 74 11 55,712;
3. 63 28 02,559; 74 11 55,724;
4. 63 24 02,558; 74 17 55,752;
5. 63 24 02,561; 74 22 55,766;
6. 63 19 02,554; 74 22 36,98;
7. 63 19 02,54; 73 58 28,716;
8. 63 23 55,546; 73 58 28,701;
9. 63 23 55,543; 73 54 55,692;
10. 63 26 02,546; 73 54 55,685

88
1. 61 34 00; 78 55 00; 2. 61 41 00; 78 55 00;
3. 61 41 00; 78 59 00;
4. 61 49 30; 78 59 00;
5. 61 49 30; 79 18 00;
6. 61 37 30; 79 18 00;
7. 61 37 30; 79 06 00;
8. 61 34 00; 79 06 00

Footnote 1. From point 3 to point 4 and from point 7 to point 8, the boundary of the subsoil area follows the administrative boundary of the Khanty-Mansi Autonomous Area - Yugra.

Footnote 2. From point 12 to point 1, the boundary of the subsoil area follows the administrative boundary between Orenburg Region and the Republic of Kazakhstan.

Footnote 3. From point 4 to point 5, the boundary of the subsoil area follows the administrative boundary with Tyumen Region.

Footnote 4. From point 2 to point 3, the boundary follows the administrative boundary of the Khanty-Mansi Autonomous Area - Yugra.

Footnote 5. From point 4 to point 5, the boundary of the subsoil area follows the administrative boundary between the Khanty-Mansi Autonomous Area - Yugra and Sverdlovsk Region.

Footnote 6. From point 5 to point 1, the boundary follows the administrative boundary of the Khanty-Mansi Autonomous Area - Yugra.

Footnote 7. From point 3 to point 1, the boundary follows the administrative boundary of the Khanty-Mansi Autonomous Area - Yugra.

Footnote 8. From point 4 to point 1, the boundary follows the administrative boundary of the Khanty-Mansi Autonomous Area - Yugra.

Footnote 9. From point 4 to point 5, the boundary follows the administrative boundary of the Khanty-Mansi Autonomous Area - Yugra.

Footnote 10. From point 5 to point 1, the boundary of the subsoil area follows the administrative boundary between Tyumen Region and Omsk Region.

Footnote 11. From point 9 to point 10, the boundary of the subsoil area follows the administrative boundary between the Khanty-Mansi Autonomous Area - Yugra and the southern part of Tyumen Region.

The requirement for a subsoil area established by this subparagraph is satisfied if both of the following conditions are met for that area:

[Subparagraph as amended by Federal Law No. 234-FZ of June 28, 2022.]

  1. the subsoil area is located wholly or partly north of 70 degrees north latitude and wholly within the boundaries of Krasnoyarsk Territory, the Republic of Sakha (Yakutia), or the Chukotka Autonomous Area.

The requirement for a subsoil area established by this subparagraph is satisfied if the depletion level of the area's oil reserves is less than or equal to 0.001 according to data in the state balance of mineral reserves as of January 1, 2019, or the oil reserves of that area were first entered in the state balance of mineral reserves after January 1, 2019. [Subparagraph added by Federal Law No. 65-FZ of March 18, 2020.]

  1. For purposes of this Chapter, additional income from extraction of hydrocarbon feedstock in a subsoil area is the calculated revenue from sale of hydrocarbon feedstock extracted in that area, determined under the procedure established by this Chapter, reduced sequentially by the amount of actual expenses for extraction of hydrocarbon feedstock in the area and the amount of calculated expenses for extraction of hydrocarbon feedstock in the area, each determined under the procedure established by this Chapter.

  2. Additional income from extraction of hydrocarbon feedstock in a subsoil area that wholly or partly includes a new offshore hydrocarbon-feedstock field is not an object of taxation.

  3. If the geographic coordinates of subsoil areas specified in subparagraphs 3 and 4 of paragraph 1 of this Article change as a result of a change in their boundaries in cases prescribed by Russian subsoil legislation, those areas continue to satisfy the conditions established by this Article within the changed geographic coordinates, provided that the aggregate initial recoverable reserves of oil and gas condensate of each area separately increase by no more than 20 percent.

  4. For purposes of this Article, the historical depletion level of oil reserves, HD, is determined as follows:

[ HD = \frac{N}{V} ]

where:

N is cumulative oil production in the particular subsoil area, including extraction losses, according to data in the state balance of mineral reserves approved in the year preceding the tax-period year;

V is the sum of recoverable oil reserves of all categories as of January 1, 2006, and cumulative production from commencement of development of the particular subsoil area, according to data in the state balance of mineral reserves as of January 1, 2006. If the oil reserves of the particular subsoil area had not been entered in the state balance of mineral reserves as of January 1, 2006, initial recoverable oil reserves, V, are determined from data in the state balance of mineral reserves as of January 1 of the year following the year in which the area's oil reserves were first entered in that balance. [Paragraph added by Federal Law No. 342-FZ of October 15, 2020.]

Article 333.46. Procedure for Determining Calculated Revenue from Sale of Hydrocarbon Feedstock Extracted in a Subsoil Area

  1. For purposes of calculating the tax, calculated revenue from sale of hydrocarbon feedstock extracted in a subsoil area for a tax or reporting period is the sum of calculated revenue from sale of hydrocarbon feedstock extracted in the area for each calendar month of that tax or reporting period.

If, during a tax or reporting period, a taxpayer conducts the activity specified in subparagraph 6 of paragraph 3 of Article 333.43 of this Code, calculated revenue for that period is increased by income from that activity determined under Chapter 25 of this Code, unless the third textual paragraph of this paragraph provides otherwise. [As amended by Federal Law No. 234-FZ of June 28, 2022.]

If property leased by the taxpayer is used by a person providing services or performing work for the taxpayer to provide services or perform work connected with one or more activities specified in subparagraphs 1-5 and 7 of paragraph 3 of Article 333.43 of this Code both in subsoil areas whose extracted oil is subject to additional income tax on hydrocarbon extraction and in subsoil areas whose extracted oil is not subject to that tax, and/or to provide services or perform work connected with another activity of the taxpayer, calculated revenue for the tax or reporting period is increased by income from the activity specified in subparagraph 6 of paragraph 3 of Article 333.43. The increase is limited to the share, determined by the taxpayer under the procedure established in its accounting policy for tax purposes, attributable to one or more of the activities specified in subparagraphs 1-5 and 7 of paragraph 3 of Article 333.43 in subsoil areas whose extracted oil is subject to additional income tax on hydrocarbon extraction. That procedure may not be changed for five years after its approval, except where changes in tax-and-fee legislation directly affect the procedure. [Textual paragraph added by Federal Law No. 234-FZ of June 28, 2022.]

  1. Calculated revenue from sale of hydrocarbon feedstock extracted in a subsoil area for a calendar month, CR_m, is determined as follows:

[ CR_m = P_O \times V_{OC} \times FX \times K_B + P_G \times V_G + 0.95 \times P_{AG} \times V_{AG} ]

where:

P_O is the average monthly Urals crude oil price level, expressed in US dollars per barrel and determined under Chapter 26 of this Code; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

V_OC is the quantity of oil and gas condensate extracted in the subsoil area during the calendar month, expressed in tonnes;

FX is the average monthly exchange rate of the US dollar against the Russian ruble established by the Central Bank of the Russian Federation, independently determined by the taxpayer as the arithmetic mean of that rate for every day in the calendar month;

K_B is the coefficient for converting metric tonnes to barrels and equals 7.3;

P_G is the wholesale gas price for the calendar month used as the minimum wholesale gas-price level for the relevant constituent entity of the Russian Federation. If no minimum wholesale gas-price level has been approved for that constituent entity, it is the lowest wholesale price for gas sold to consumers in that constituent entity. The price is approved, under the procedure established by the Government of the Russian Federation under Federal Law No. 69-FZ of March 31, 1999, On Gas Supply in the Russian Federation, by the federal executive authority responsible for adopting normative legal acts in the field of state regulation of prices and tariffs for goods and services. It applies to the constituent entity in which 50 percent or more of the area of the subsoil area for which the tax is calculated is located and is expressed in rubles per thousand cubic meters, excluding VAT. If no wholesale gas price has been approved for the relevant constituent entity, P_G for that constituent entity is equal to P_D, determined under paragraph 4 of Article 342.4 of this Code. [As amended by Federal Laws No. 342-FZ of October 15, 2020, and No. 234-FZ of June 28, 2022.]

If gas extracted by the taxpayer is sold during the calendar month to persons that are not related parties of the taxpayer, the taxpayer determines P_G as the weighted-average actual price at which gas was sold to those persons during that month, expressed in rubles per thousand cubic meters, less the weighted-average cost of transportation by third parties of one thousand cubic meters of that gas to the place where ownership passes to the purchaser, provided that those costs are not included in the contract price. The P_G determined in this manner applies to the entire quantity of gas extracted in the subsoil area during the calendar month, V_G, determined under this paragraph. [As amended by Federal Laws No. 234-FZ of June 28, 2022, and No. 259-FZ of August 8, 2024.]

For purposes of this paragraph, a sale of gas and/or associated gas under a gas and/or associated-gas sale contract entered into by the taxpayer with the organization that owns the facilities of the Unified Gas Supply System and/or with organizations in which that owner participates directly or indirectly with an aggregate participation interest exceeding 50 percent during the 12 months preceding the contract date is treated as a sale of gas and/or associated gas to an organization that is not a related party of the taxpayer; [As amended by Federal Laws No. 342-FZ of October 15, 2020, and No. 234-FZ of June 28, 2022.]

V_G is the quantity of gas extracted in the subsoil area during the calendar month, excluding natural combustible gas injected into a formation under the field-development technical plan to maintain formation pressure during extraction, expressed in thousands of cubic meters;

P_AG is the associated-gas price, determined as the weighted-average actual price at which the taxpayer sold associated gas, including associated gas treated and brought to the quality of stripped dry gas, to persons that are not related parties of the taxpayer during the calendar month, expressed in rubles per thousand cubic meters, less the weighted-average cost of transportation by third parties of one thousand cubic meters of that gas to the place where ownership passes to the purchaser, provided that those costs are not included in the contract price. If no associated gas, including associated gas treated and brought to the quality of stripped dry gas, was sold to those persons, P_G determined for that calendar month is used as P_AG; [As amended by Federal Laws No. 342-FZ of October 15, 2020, and No. 259-FZ of August 8, 2024.]

V_AG is the quantity of associated gas extracted in the subsoil area during the calendar month, excluding associated gas injected into a formation under the field-development technical plan to maintain formation pressure during extraction or for storage under a relevant license issued in accordance with Russian subsoil legislation, expressed in thousands of cubic meters.

[Articles 333.45 and 333.46 complete.]

Article 333.47. Actual Expenses for Extraction of Hydrocarbon Feedstock in a Subsoil Area

1. Actual expenses for extraction of hydrocarbon feedstock in a subsoil area (hereinafter in this Chapter, actual expenses in a subsoil area) are expenses incurred by a taxpayer and connected with development of that subsoil area, provided they satisfy the requirements for recognition as incurred expenses that reduce income received when corporate profit tax is calculated under Chapter 25 of this Code. [As amended by Federal Law No. 342-FZ of October 15, 2020.]

2. Actual expenses in a subsoil area include actual expenses, excluding VAT and excise taxes except in the cases provided for by this Code, for the acquisition, construction, manufacture, and delivery of depreciable property, for bringing it to a condition fit for use, and actual expenses connected with production and sale.

3. Actual expenses for the acquisition, construction, manufacture, and delivery of depreciable property and for bringing it to a condition fit for use are taken into account in the amount of the actual costs includable in the initial value of that property, determined under the procedure established by Article 257 of this Code. Property is classified as depreciable property in accordance with Article 256 of this Code. Expenses are classified as actual expenses for the acquisition, construction, manufacture, and delivery of depreciable property and for bringing it to a condition fit for use even if, when those expenses are taken into account for purposes of the tax under the procedure established by this Chapter, all or part of them has not been included in the initial value of a particular item or items of fixed assets.

4. For purposes of this Chapter, actual expenses for the acquisition, construction, manufacture, and delivery of depreciable property and for bringing it to a condition fit for use also include costs of completion, additional equipment, reconstruction, modernization, technical re-equipment, and partial liquidation of the relevant items classified as depreciable property. Those costs are taken into account as expenses if they satisfy the requirements for their recognition when corporate profit tax is calculated under Chapter 25 of this Code.

5. For purposes of this Chapter, the following costs classified under Chapter 25 of this Code as production and sales expenses, other than accrued depreciation and tax calculated under this Chapter, or as non-operating expenses are recognized as actual expenses connected with production and sale:

  1. material expenses;

  2. labor costs;

  3. expenses for the maintenance and operation, repair, and servicing of fixed assets and other property and for keeping them in good working and current condition;

  4. expenses for development of natural resources and one-time, regular, and other payments for use of subsoil provided for by Russian subsoil legislation; [As amended by Federal Law No. 342-FZ of October 15, 2020.]

  5. expenses for scientific research and experimental-design work;

  6. expenses for compulsory and voluntary insurance;

  7. expenses specified in subparagraphs 1-3, 5-8, 10-12.1, 15, 18, 19, 23-27, 32, 34, 35, 37, 40, 41, 45, 47-48.2, and 48.5 of paragraph 1 of Article 264 of this Code;

  8. expenses for storage and transportation or delivery of oil, gas condensate, natural combustible gas, and associated gas extracted in the subsoil area, incurred before the commercial hydrocarbon-feedstock metering point or points at which, under the field-development technical plan, the extracted hydrocarbon feedstock is transferred to organizations that transport oil, gas condensate, natural combustible gas, and associated gas through trunk oil and gas pipeline systems, by rail or road, or by sea-going vessels, inland-waterway vessels, or mixed river-sea navigation vessels, or at which ownership of the hydrocarbon feedstock passes upon its sale to third parties without its being transferred to those third parties for transportation. [As amended by Federal Laws No. 342-FZ of October 15, 2020, and No. 234-FZ of June 28, 2022.]

For a subsoil area whose field-development technical plan provides for oil and/or gas condensate extracted there to be loaded through marine oil terminals onto sea-going vessels, inland-waterway vessels, and/or mixed river-sea navigation vessels, the expenses under this subparagraph include expenses incurred by the taxpayer for storage and transportation or delivery of the oil and/or gas condensate extracted in that area up to the place where ownership of the hydrocarbon feedstock passes to third parties. [Textual paragraph added by Federal Law No. 342-FZ of October 15, 2020.]

For subsoil areas located in Krasnoyarsk Krai, Irkutsk Oblast, or the Sakha Republic (Yakutia), the actual expenses under this subparagraph include expenses incurred by the taxpayer for storage and transportation or delivery of oil, gas condensate, natural combustible gas, and associated gas extracted in the subsoil area up to the place where the extracted hydrocarbon feedstock is transferred to the operator of trunk oil pipelines that is a natural-monopoly entity and/or to third parties for transportation by rail, sea-going vessels, inland-waterway vessels, or mixed river-sea navigation vessels; [Textual paragraph added by Federal Law No. 342-FZ of October 15, 2020; as amended by Federal Law No. 234-FZ of June 28, 2022.]

  1. expenses for geological and technical measures; hydrocarbon-feedstock extraction and lifting services; geological and geophysical services; and services for treating and bringing hydrocarbon feedstock to a quality at which it is recognized as a commodity with respect to the taxpayer;

  2. expenses specified in subparagraph 8, excluding depreciation, and subparagraphs 9, 12, and 17 of paragraph 1 and subparagraph 6 of paragraph 2 of Article 265 of this Code;

  3. expenses for services involving transportation of raw materials, materials, and other cargo to storage and extraction sites, and transportation to extraction sites and rotational-work camps of employees on the staff of the taxpayer and/or an organization with which the taxpayer has entered into an agreement and/or individuals working under civil-law contracts; [Subparagraph added by Federal Law No. 342-FZ of October 15, 2020.]

  4. expenses for treating and bringing associated gas extracted in the subsoil area to the quality of stripped dry gas. [Subparagraph added by Federal Law No. 234-FZ of June 28, 2022.]

5.1. If a taxpayer's costs may be classified simultaneously under more than one of the cost types specified in subparagraphs 1-12 of paragraph 5 of this Article, the taxpayer must establish in its accounting policy for tax purposes the procedure for classifying those costs under a particular type for purposes of applying the tax. [Paragraph added by Federal Law No. 234-FZ of June 28, 2022.]

6. The following types of costs are not taken into account in determining actual expenses in a subsoil area:

  1. expenses for services involving transportation or delivery of hydrocarbon feedstock extracted in the subsoil area that are provided after the commercial hydrocarbon-feedstock metering point or points at which, under the field-development technical plan, the extracted hydrocarbon feedstock is transferred to organizations that transport it through trunk oil and gas pipeline systems, by rail or road, or by sea-going vessels, inland-waterway vessels, or mixed river-sea navigation vessels, or at which ownership of the hydrocarbon feedstock passes upon its sale to third parties without its being transferred to those third parties for transportation, as well as amounts of export customs duties assessed on hydrocarbon feedstock extracted in the subsoil area; [As amended by Federal Law No. 234-FZ of June 28, 2022.]

  2. corporate profit tax;

  3. additional income tax on hydrocarbon extraction;

  4. actual expenses in the subsoil area where, in relation to those expenses, the taxpayer has received compensation in the form of property received without consideration as specified in the fifth textual paragraph of subparagraph 11 of paragraph 1 of Article 251 of this Code; [Subparagraph added by Federal Law No. 65-FZ of March 18, 2020.]

  5. actual expenses in the subsoil area in the form of mineral extraction tax to the extent of MET_SUP_ETHANE, determined in accordance with paragraph 9 of Article 343 of this Code. [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

7. A taxpayer must maintain separate accounting of actual expenses for each subsoil area in respect of which a tax base is determined.

The taxpayer independently determines the procedure for maintaining separate accounting of expenses and establishes it in its accounting policy for tax purposes, taking into account the special rules established by this Chapter. The procedure may not be changed for five years after its approval, except where changes in tax-and-fee legislation directly affect the procedure. In other cases, the taxpayer may change the procedure before five tax periods have elapsed only if it obtains the approval provided for by paragraph 10 of this Article.

8. Actual expenses in a subsoil area that cannot be directly attributed to a particular subsoil area or to expenses from another activity of the taxpayer are accounted for separately for each subsoil area in the proportion determined by the taxpayer under the procedure established in its accounting policy for tax purposes. The procedure may not be changed for five years after its approval, except where changes in tax-and-fee legislation directly affect the procedure. In other cases, the taxpayer may change the procedure before five tax periods have elapsed only if it obtains the approval provided for by paragraph 10 of this Article.

9. For purposes of this Chapter, amounts recorded as actual expenses in one subsoil area may neither be included in actual expenses in another subsoil area nor be included again in actual expenses in the first subsoil area.

10. A taxpayer may apply to the federal executive authority responsible for control and supervision in the field of taxes and fees for approval of the procedure for allocating the expenses specified in paragraphs 7 and 8 of this Article. The form of the application and the procedure for granting that approval are approved by the federal executive authority responsible for control and supervision in the field of taxes and fees.

Article 333.48. Procedure for Recognizing Actual Expenses for Extraction of Hydrocarbon Feedstock in a Subsoil Area

1. Actual expenses for the acquisition, construction, manufacture, and delivery of depreciable property and for bringing it to a condition fit for use are recognized in the tax or reporting period in which they were paid or partially paid, in the amount actually paid that constitutes those expenses, unless otherwise established by this paragraph.

If work involving the construction, manufacture, or delivery of depreciable property or bringing it to a condition fit for use was performed by the taxpayer itself, the actual expenses, excluding depreciation, are recognized in the tax or reporting period in which they were incurred.

If, on the date expenses specified in this paragraph are recognized, the taxpayer is unable to attribute them to expenses connected with development of the subsoil area, they are recognized either in the tax or reporting period in which the taxpayer decided to classify them as actual expenses connected with development of the subsoil area or in the period containing the date on which the item of depreciable property was placed in service or its initial value was changed. The taxpayer must establish its selected procedure for accounting for those expenses in its accounting policy for tax purposes.

If, under Russian legislation, a taxpayer receives subsidies, budget investments, and/or other similar payments from budgets within the Russian budget system to reimburse or finance costs in the form of expenses for the acquisition, construction, manufacture, and delivery of depreciable property and for bringing it to a condition fit for use and/or expenses for completing, additionally equipping, reconstructing, modernizing, technically re-equipping, or partially liquidating items classified as depreciable property, actual expenses for the acquisition, construction, manufacture, and delivery of the relevant depreciable property, for bringing it to a condition fit for use, and for its additional equipment, reconstruction, modernization, technical re-equipment, and/or partial liquidation are reduced by those subsidies, budget investments, or other similar payments. If the taxpayer applies the federal investment tax deduction under Article 286.2 of this Code with respect to depreciable property, actual expenses for the acquisition, construction, manufacture, and delivery of that depreciable property, for bringing it to a condition fit for use, and for its additional equipment, reconstruction, modernization, technical re-equipment, and/or partial liquidation are not reduced by the amount of that deduction. [Textual paragraph added by Federal Law No. 342-FZ of October 15, 2020; as amended by Federal Law No. 416-FZ of November 29, 2024.]

2. For purposes of this Chapter, payment or partial payment for goods, work, services, or property rights means the taxpayer-purchaser's discharge or partial discharge of its counter-obligation to the seller that is directly connected with delivery of the goods, performance of the work, provision of the services, or transfer of the property rights, as well as the transfer of advance payments against future deliveries of goods, performance of work, provision of services, or transfers of property rights.

3. Actual expenses connected with production and sale are recognized under the procedure established by Article 261, with respect to expenses for development of natural resources other than expenses for constructing or drilling exploration and prospecting-and-appraisal wells, and Articles 262, 272, and 325 of this Code. Expenses for constructing or drilling exploration and prospecting-and-appraisal wells are recognized under a procedure analogous to that established by paragraph 1 of this Article. Paragraph 4 of this Article does not apply to expenses for constructing or drilling exploration and prospecting-and-appraisal wells. [As amended by Federal Laws No. 342-FZ of October 15, 2020, and No. 234-FZ of June 28, 2022.]

Taxpayers may take into account in calculating the tax the full amount of expenses incurred in a tax or reporting period without dividing them into direct and indirect expenses and without allocating them to balances of work in progress and/or unsold finished goods.

The taxpayer's selected procedure for accounting for expenses must be stated in its accounting policy for tax purposes and may not be changed for five consecutive tax periods beginning with the tax period following the period in which it was approved.

4. Income must be increased by the amount of actual expenses for the acquisition, construction, manufacture, and delivery of depreciable property and for bringing it to a condition fit for use, and actual expenses connected with production and sale, in the following cases: [As amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. where an item of depreciable property is sold or otherwise disposed of, other than through liquidation, before three consecutive tax periods have elapsed after the tax period in which the item was placed in service;

  2. where, before three consecutive tax periods have elapsed after the tax period in which an item of depreciable property was placed in service, the item is mothballed for more than six months, except where it is mothballed in the cases and under the procedure established by industrial-safety rules under Russian legislation, or is reconstructed or modernized for more than six months, except where it continues to be used in the taxpayer's activities during reconstruction or modernization;

  3. where an item of depreciable property has not been placed in service before three consecutive tax periods have elapsed after the tax period in which the relevant expenses were taken into account, or before seven consecutive tax periods have elapsed in the case of an item of depreciable property whose actual expenses, or amounts constituting actual expenses, were taken into account during a period in which coefficient K_G established by Article 342.6 of this Code at a value below 1 was applied when mineral extraction tax was calculated on oil extracted in the subsoil area and/or during the retrospective period specified in paragraph 1 of Article 333.52 of this Code, for subsoil areas provided for by subparagraphs 1, 2, 4, and 5 of paragraph 1 of Article 333.45 of this Code; [As amended by Federal Law No. 65-FZ of March 18, 2020.]

  4. where an item of depreciable property ceases to be used in the subsoil area for activities specified in paragraph 3 of Article 333.43 of this Code, taking into account paragraph 4 of Article 333.43, other than because the item is sold or otherwise disposed of, including through liquidation, before three consecutive tax periods have elapsed after the tax period in which it was placed in service; [Subparagraph added by Federal Law No. 342-FZ of October 15, 2020.]

  5. where an item of capital construction in progress is sold or otherwise disposed of, including through liquidation, before the time limit established by subparagraph 3 of this paragraph has elapsed; [Subparagraph added by Federal Law No. 342-FZ of October 15, 2020.]

  6. where amounts of taxes, fees, or insurance contributions calculated under the procedure established by this Code, or the cost of acquired goods, work, services, or property rights, that were included in actual expenses connected with production and sale in prior tax or reporting periods are reduced; [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

  7. where accounts payable are written off on the grounds provided for by paragraph 18 of the second part of Article 250 of this Code, provided the payable arose in connection with incurred expenses that were included in actual expenses connected with production and sale when the tax was calculated. [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

5. A taxpayer restores actual expenses on the grounds provided for by subparagraphs 1-3 and 5 of paragraph 4 of this Article by increasing the tax base for the tax or reporting period in which the event specified in subparagraph 1, 2, or 5 of paragraph 4 occurred, or for the last tax period of the maximum time allowed for placing in service an item of depreciable property specified in subparagraph 3 of paragraph 4. The increase equals the product of the amount of actual expenses for the acquisition, construction, manufacture, and delivery of depreciable property and for bringing it to a condition fit for use, to the extent subject to restoration and previously taken into account for tax purposes, multiplied by the loss-indexation coefficient and the retrospective-loss-indexation coefficient determined, respectively, under paragraph 3 of Article 333.51 and paragraph 6 of Article 333.52 of this Code for each tax period from the period in which those expenses were previously taken into account in calculating the tax through the tax period preceding the period in which the actual expenses are restored, inclusive. If the actual expenses covered by this textual paragraph are restored in the same tax period in which they were previously taken into account in calculating the tax, the tax base for that tax or reporting period is increased by the amount of the actual expenses for the acquisition, construction, manufacture, and delivery of depreciable property and for bringing it to a condition fit for use, without application of the loss-indexation coefficient established by paragraph 3 of Article 333.51 of this Code. [As amended by Federal Laws No. 342-FZ of October 15, 2020, and No. 234-FZ of June 28, 2022.]

A taxpayer restores actual expenses on the ground provided for by subparagraph 4 of paragraph 4 of this Article by increasing the tax base for the tax or reporting period in which the event specified in that subparagraph occurred. The increase equals the residual value of the item of depreciable property on the last day of the month in which the event occurred multiplied by the loss-indexation coefficient determined under paragraph 3 of Article 333.51 of this Code from the tax period in which those expenses were previously taken into account in calculating the tax through the tax period preceding the period in which the actual expenses are restored, inclusive. If the actual expenses covered by this textual paragraph are restored in the same tax period in which they were previously taken into account in calculating the tax, the tax base for that tax or reporting period is increased by the amount of the actual expenses for the acquisition, construction, manufacture, and delivery of depreciable property and for bringing it to a condition fit for use, without application of the loss-indexation coefficient established by paragraph 3 of Article 333.51 of this Code. For purposes of this Article, the residual value of an item of depreciable property is determined under the rules established by Chapter 25 of this Code. [Textual paragraph added by Federal Law No. 234-FZ of June 28, 2022.]

After an item of depreciable property specified in subparagraph 3 of paragraph 4 of this Article is placed in service, or is placed in service again after being taken out of mothballing and/or after reconstruction or modernization is completed, the amounts of expenses restored under this Article, to the extent included in the increase to the tax base for the relevant tax period, must be included in actual expenses and taken into account for purposes of the tax in the month following the month in which the item is placed in service. [As amended by Federal Law No. 234-FZ of June 28, 2022.]

If an item of depreciable property specified in subparagraph 4 of paragraph 4 of this Article begins to be used again by the taxpayer for activities specified in paragraph 3 of Article 333.43 of this Code, taking into account paragraph 4 of Article 333.43, in a subsoil area that meets the criteria established by Article 333.45 of this Code, expenses equal to the residual value of that item on the last day of the month in which such use began must be included in actual expenses and taken into account for purposes of the tax in the month following the month in which such use began. [Textual paragraph added by Federal Law No. 234-FZ of June 28, 2022.]

A taxpayer restores actual expenses on the ground provided for by subparagraph 6 of paragraph 4 of this Article by increasing the tax base for the current tax or reporting period in which an event specified in that subparagraph occurred. The increase equals the reduction in taxes, fees, insurance contributions, or the cost of acquired goods, work, services, or property rights included in actual expenses connected with production and sale in prior tax or reporting periods. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

A taxpayer restores actual expenses on the ground provided for by subparagraph 7 of paragraph 4 of this Article by increasing the tax base for the current tax or reporting period in which accounts payable were written off by an amount equal to the accounts payable written off. [Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

6. Where the right to use a subsoil area passes as a result of reorganization of an organization, irrespective of the form of reorganization, and the license to use the relevant subsoil area is reissued in connection with that event, paragraphs 4 and 5 of this Article governing restoration of actual expenses do not apply to the former subsoil user in respect of items of depreciable property that are sold or transferred to the new subsoil user if expenses for their acquisition, construction, manufacture, and delivery and for bringing them to a condition fit for use were previously taken into account by the former subsoil user in calculating the tax and the new subsoil user continues to use those items in that subsoil area for activities specified in paragraph 3 of Article 333.43 of this Code, taking into account paragraph 4 of Article 333.43. The new subsoil user's expenses connected with acquiring or receiving those items of depreciable property are not taken into account in calculating the tax, and the periods specified in paragraph 4 of this Article continue to run from the date on which the former subsoil user placed the relevant items in service. [Paragraph added by Federal Law No. 234-FZ of June 28, 2022.]

[Article 333.48 complete.]

Article 333.49. Procedure for Determining Calculated Expenses for Extraction of Hydrocarbon Feedstock in a Subsoil Area

1. Calculated expenses for extraction of hydrocarbon feedstock in a subsoil area (hereinafter in this Article, calculated expenses in a subsoil area) are the sum of the following types of expenses:

  1. calculated export customs duty on oil and gas condensate;

  2. calculated expenses for transportation of oil and gas condensate.

2. The amount of calculated expenses in a subsoil area in the form of calculated export customs duty on oil and gas condensate for a tax or reporting period is determined by summing those expenses for every month of the tax or reporting period.

Calculated export customs duty on oil and gas condensate for a calendar month, CED_m, is calculated using the following formula:

CED_m = ED_O × FX × (V_O + V_GC),

where:

ED_O is the export customs duty rate on oil, expressed in US dollars per tonne, established for the relevant calendar month for oil extracted in the subsoil area under the procedure established by Law of the Russian Federation No. 5003-I of May 21, 1993, On the Customs Tariff (hereinafter, the Law of the Russian Federation On the Customs Tariff);

FX is the average monthly exchange rate of the US dollar against the Russian ruble established by the Central Bank of the Russian Federation and determined by the taxpayer in accordance with paragraph 2 of Article 333.46 of this Code; [As amended by Federal Law No. 424-FZ of November 27, 2018.]

V_O and V_GC are the quantities of oil and gas condensate extracted in the subsoil area during the calendar month.

3. The amount of calculated expenses in a subsoil area in the form of calculated expenses for transportation of oil and gas condensate for a tax or reporting period is determined by summing those expenses for every calendar month of the tax or reporting period.

Calculated expenses for transportation of oil and gas condensate for a calendar month, CT_m, are calculated using the following formula:

CT_m = T_IND × V_OC,

where:

T_IND is the indicative tariff for transportation of oil determined, under the procedure established by the Government of the Russian Federation, for the relevant district in which the commercial oil or gas-condensate metering points are located. Those are the points at which oil or gas condensate extracted in the subsoil area is transferred to organizations that transport it through a trunk oil-pipeline system, by rail or road, or by sea-going vessels, inland-waterway vessels, or mixed river-sea navigation vessels, or at which the oil or gas condensate is sold to third parties without its being transferred to them for transportation (hereinafter in this paragraph, the oil-delivery district). The authorized federal executive authority responsible for adopting normative legal acts in the field of state regulation of prices and tariffs for goods and services publishes the tariff in official information sources. The indicative tariff for transportation of oil is established in rubles per tonne of oil; [As amended by Federal Law No. 342-FZ of October 15, 2020.]

V_OC is the quantity of oil and gas condensate extracted in the subsoil area during the calendar month.

In determining the indicative tariff for transportation of oil, account is taken, in particular, of the cost of delivery or transportation by trunk pipeline, rail, water, and other transport, including transportation from the Russian border to world crude-oil markets, as well as costs of order execution and dispatching of deliveries; transshipment, draining, loading into containers or vessels, loading, unloading, and reloading; port services; and freight-forwarding services.

If the indicative tariff for transportation of oil, T_IND, has not been determined for the relevant oil-delivery district, CT_m for oil or gas condensate extracted in the subsoil area is taken to be zero. [Textual paragraph added by Federal Law No. 342-FZ of October 15, 2020.]

If oil or gas condensate is extracted in a subsoil area whose field-development technical plan provides for it to be loaded through marine oil terminals onto sea-going vessels, inland-waterway vessels, and/or mixed river-sea navigation vessels, the indicative tariff for transportation of oil, T_IND, in respect of that oil or gas condensate is determined under this paragraph for the relevant district in which ownership of the oil or gas condensate passes to third parties. [Textual paragraph added by Federal Law No. 342-FZ of October 15, 2020.]

[Article 333.49 complete.]

Article 333.50. Tax Base

1. The tax base is the monetary value of additional income from extraction of hydrocarbon feedstock in a subsoil area determined in accordance with Article 333.45 of this Code, taking into account the special rules established by this Article.

2. The tax base is determined separately for each subsoil area.

3. Additional income from extraction of hydrocarbon feedstock, or a loss, arising in one subsoil area does not increase or reduce the tax base determined under this Article for another subsoil area.

4. For purposes of this Chapter, calculated revenue from sale of hydrocarbon feedstock extracted in a subsoil area and actual and calculated expenses for extraction of hydrocarbon feedstock in that area are accounted for in monetary form.

5. In determining the tax base for a subsoil area, calculated revenue from sale of hydrocarbon feedstock extracted in that area and actual and calculated expenses for extraction of hydrocarbon feedstock in that area are determined for the tax period and for each reporting period.

6. If a taxpayer incurs a loss in a tax or reporting period, meaning a negative difference between calculated revenue from sale of hydrocarbon feedstock extracted in a subsoil area, determined under this Chapter, and the aggregate actual and calculated expenses in that area taken into account for tax purposes under the procedure provided for by this Chapter, the tax base for that tax or reporting period is deemed to be zero.

Losses incurred by a taxpayer in a tax period are taken into account for tax purposes under the procedure and subject to the conditions established by Article 333.51 of this Code.

7. When tax is calculated for subsoil areas specified in subparagraphs 1, 2, 4, and 5 of paragraph 1 of Article 333.45 of this Code, historical losses are also taken into account. Historical losses are losses incurred from January 1, 2011, or, for subsoil areas specified in subparagraph 4 of paragraph 1 of Article 333.45 or located wholly or partly within the Russian part or Russian sector of the bed of the Caspian Sea, from January 1, 2007, through December 31, inclusive, of the year preceding the tax period in which the taxpayer began applying the tax to those subsoil areas. [As amended by Federal Law No. 65-FZ of March 18, 2020.]

Historical losses are determined and taken into account for tax purposes under the procedure established by Article 333.52 of this Code.

8. In determining the tax base, amounts of actual expenses for acquisition of depreciable property attributable to the relevant subsoil area that have been restored in accordance with Article 333.48 of this Code increase the tax base for that subsoil area.

[Article 333.50 complete.]

Article 333.51. Procedure and Conditions for Carrying Losses Forward

1. A taxpayer that incurred a loss or losses calculated under this Chapter in the preceding tax period or in preceding tax periods reduces the tax base for the current tax or reporting period by all or part of the loss incurred, thereby carrying the loss forward, under the procedure established by this Article. [As amended by Federal Law No. 342-FZ of October 15, 2020.]

1.1. For tax periods whose starting date falls from January 1, 2021, through December 31, 2030, inclusive, the tax base for the current reporting or tax period may not be reduced by losses or historical losses incurred in prior tax periods by more than 50 percent. [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

This paragraph does not apply in determining the tax base for subsoil areas specified in subparagraph 5 of paragraph 1 of Article 333.45 of this Code.

[Paragraph added by Federal Law No. 342-FZ of October 15, 2020.]

2. If a taxpayer incurred losses in more than one tax period, those losses are carried forward in the order in which they were incurred.

3. A taxpayer carries forward the amount of a loss incurred in the current tax period taking into account the loss-indexation coefficient determined under the procedure established by this paragraph.

The loss-indexation coefficient is: [As amended by Federal Law No. 234-FZ of June 28, 2022.]

1.163 for tax periods ending before January 1, 2020;

[Textual paragraph repealed by Federal Law No. 234-FZ of June 28, 2022.]

for other tax periods: [As amended by Federal Law No. 234-FZ of June 28, 2022.]

1.1 for subsoil areas specified in subparagraph 1 of paragraph 1 of Article 333.45 of this Code;

1.07 for subsoil areas specified in subparagraphs 2, 3, and 4 of paragraph 1 of Article 333.45 of this Code; [As amended by Federal Law No. 234-FZ of June 28, 2022.]

1.163 for subsoil areas specified in subparagraph 5 of paragraph 1 of Article 333.45 of this Code.

[Paragraph as worded by Federal Law No. 342-FZ of October 15, 2020.]

4. A loss incurred in a preceding tax period and not taken into account in determining the tax base for the current tax period (hereinafter in this Chapter, an uncarried loss) may be carried forward in full or in part, under the same procedure, to a tax period or periods following the current period.

The amount of loss carried forward to the tax period following the current period is the uncarried loss multiplied by the loss-indexation coefficients determined under paragraph 3 of this Article for each tax period from the tax period in which the uncarried loss was determined through the current tax period, inclusive. [As amended by Federal Law No. 342-FZ of October 15, 2020.]

If a taxpayer incurred uncarried losses or parts of them in different tax periods, the aggregate loss taken into account in determining the tax base is determined under the second textual paragraph of this paragraph for the uncarried loss incurred in each such tax period, taking into account the rule established by paragraph 2 of this Article.

5. A taxpayer must retain documents substantiating the amount of the loss incurred and the amount by which the tax base was reduced for each tax period throughout the entire period in which the right to reduce the tax base by the loss is exercised.

6. If rights to use subsoil areas pass and the licenses to use those areas are reissued on the grounds and under the procedure established by Russian subsoil legislation, amounts of losses not taken into account in determining the tax base of the former subsoil user are taken into account by the new subsoil user under the procedure established by this Chapter.

The amount of losses not taken into account in determining the tax base is determined from primary accounting documents and corporate-profit-tax accounting data of the former subsoil user as of the date the rights to use the subsoil areas pass and the licenses to use those areas are reissued.

[Paragraph added by Federal Law No. 342-FZ of October 15, 2020; as amended by Federal Law No. 234-FZ of June 28, 2022.]

[Articles 333.48-333.51 complete.]

Article 333.52. Procedure for Determining and Recognizing Historical Losses

1. A taxpayer using subsoil areas specified in subparagraphs 1, 2, 4, and 5 of paragraph 1 of Article 333.45 of this Code determines the calculated financial result for each relevant subsoil area, under the procedure established by this Chapter for determining the tax base, for each calendar year from January 1, 2011, or, for subsoil areas specified in subparagraph 4 of paragraph 1 of Article 333.45 or located wholly or partly within the Russian part or Russian sector of the bed of the Caspian Sea, from January 1, 2007, through the year immediately preceding the year in which calculation of the tax for those subsoil areas begins, inclusive (hereinafter in this Article, the retrospective period). [As amended by Federal Law No. 65-FZ of March 18, 2020.]

For purposes of this Chapter, a historical loss is a negative calculated financial result determined for a calendar year within the retrospective period.

The amount of a historical loss specified in this paragraph may be increased only during the tax period immediately following the last calendar year of the retrospective period. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

2. To determine the calculated financial result for a particular calendar year within the retrospective period, a taxpayer determines calculated revenue from sale of hydrocarbon feedstock extracted in the subsoil area and calculated expenses in that area on the basis of Articles 333.46 and 333.49 of this Code for the relevant calendar month within the retrospective period, subject to the following special rules:

  1. the indicative tariff for transportation of oil for the relevant calendar months within the retrospective period is determined by the authorized federal executive authority responsible for adopting normative legal acts in the field of state regulation of prices and tariffs for goods and services, in accordance with paragraph 3 of Article 333.49 of this Code;

  2. if, during the retrospective period, the taxpayer applied to oil extracted in a subsoil area specified in paragraph 1 of this Article the special formulas for calculating rates of export customs duty on crude oil established by paragraph 5 of Article 3.1 of the Law of the Russian Federation On the Customs Tariff, as worded on December 31, 2020, the calculated export customs duty on oil and gas condensate for the entire period in which those special formulas were applied is taken into account using the rates of export customs duty on crude oil calculated under those formulas. [As amended by Federal Law No. 342-FZ of October 15, 2020.]

3. To determine the calculated financial result for a particular calendar year within the retrospective period, a taxpayer determines actual expenses in the relevant subsoil area in accordance with Articles 333.47 and 333.48 of this Code on the basis of primary accounting documents and corporate-profit-tax accounting data.

For subsoil areas specified in paragraph 1 of Article 333.45 of this Code, actual expenses in the relevant subsoil area also include expenses incurred by the taxpayer under its license obligations in that area before the year in which the oil reserves for that area were entered in the state balance of mineral reserves.

4. A taxpayer that has determined a historical loss under this Article for a calendar year within the retrospective period reduces the tax base for the tax or reporting period following the retrospective period by all or part of that loss, thereby carrying the historical loss forward, under the procedure and subject to the conditions established by this Article. [As amended by Federal Law No. 342-FZ of October 15, 2020.]

5. If a taxpayer has determined historical losses for more than one calendar year within the retrospective period, those historical losses are carried forward in the order in which they were incurred.

6. A taxpayer carries forward the historical loss determined for the last calendar year of the retrospective period taking into account the retrospective-loss-indexation coefficient.

The retrospective-loss-indexation coefficient is: [As amended by Federal Law No. 234-FZ of June 28, 2022.]

1.163 for calendar years ending before January 1, 2020;

[Textual paragraph repealed by Federal Law No. 234-FZ of June 28, 2022.]

for other tax periods: [As amended by Federal Law No. 234-FZ of June 28, 2022.]

1.1 for subsoil areas specified in subparagraph 1 of paragraph 1 of Article 333.45 of this Code;

1.07 for subsoil areas specified in subparagraphs 2, 3, and 4 of paragraph 1 of Article 333.45 of this Code; [Textual paragraph added by Federal Law No. 234-FZ of June 28, 2022.]

1.163 for subsoil areas specified in subparagraph 5 of paragraph 1 of Article 333.45 of this Code.

A taxpayer reduces the calculated financial result for a calendar year within the retrospective period by the historical loss determined for the preceding calendar year within that period, taking into account the retrospective-loss-indexation coefficient (hereinafter in this Chapter, carrying historical losses within the retrospective period).

[Paragraph as worded by Federal Law No. 342-FZ of October 15, 2020.]

7. The historical loss taken into account in determining the calculated financial result for the calendar year following the year for which the historical loss was determined equals the amount of the historical loss not carried within the retrospective period multiplied by the retrospective-loss-indexation coefficients determined in accordance with paragraph 6 of this Article for each calendar year from the year in which the uncarried historical loss was determined through the calendar year preceding the year for which the financial result is determined, inclusive.

A historical loss not carried within the retrospective period is recognized as a loss for purposes of calculating the tax in the amount determined as of the last day of the first tax period for the tax and is carried forward under the procedure established by this paragraph, subject to the requirement specified in paragraph 1.1 of Article 333.51 of this Code.

The historical loss carried forward to a tax period is determined, subject to the requirement established by paragraph 5 of this Article, as the historical loss not carried within the retrospective period multiplied by the retrospective-loss-indexation coefficient determined in accordance with paragraph 6 of this Article for each calendar year from the year in which that uncarried historical loss was determined through the calendar year preceding the calendar year of the tax period, inclusive.

[Paragraph as worded by Federal Law No. 342-FZ of October 15, 2020.]

8. Historical losses incurred by an organization from which rights to use a subsoil area passed to the taxpayer may be taken into account by the taxpayer as historical losses under the procedure established by this Chapter if the rights passed on one of the grounds specified in Article 17.1 of Law of the Russian Federation No. 2395-I of February 21, 1992, On Subsoil, and provided the costs taken into account in determining those historical losses were not previously taken into account in calculating the tax. [Paragraph added by Federal Law No. 342-FZ of October 15, 2020; as amended by Federal Law No. 234-FZ of June 28, 2022.]

[Article 333.52 complete.]

Article 333.53. Tax Period; Reporting Period

1. The tax period is the calendar year.

2. The reporting periods are the first quarter, six months, and nine months of the calendar year.

[Article 333.53 complete.]

Article 333.54. Tax Rate

The tax rate is 50 percent.

[Article 333.54 complete.]

Article 333.55. Procedure for Calculating and Paying Tax and Advance Payments; Minimum Tax

1. The tax is calculated as the percentage of the tax base determined in accordance with Article 333.50 of this Code that corresponds to the tax rate.

The tax may not be less than the minimum tax determined in accordance with this Article.

2. The minimum tax is calculated as the percentage of the minimum tax base determined under the procedure established by this Article that corresponds to the tax rate.

3. For subsoil areas specified in subparagraphs 1, 2, 4, and 5 of paragraph 1 of Article 333.45 of this Code, the minimum tax base is taken to be zero for every tax period throughout which coefficient K_G, determined under the procedure established by Article 342.6 of this Code, is applied at a value below 1 in calculating mineral extraction tax on oil extracted in those areas. [As amended by Federal Law No. 65-FZ of March 18, 2020.]

4. In cases not specified in paragraph 3 of this Article, the minimum tax base is the calculated revenue from sale of hydrocarbon feedstock extracted in the subsoil area for the tax or reporting period, determined in accordance with Article 333.46 of this Code, reduced successively by: [As amended by Federal Law No. 342-FZ of October 15, 2020.]

calculated expenses in the subsoil area for the tax or reporting period;

actual expenses in the subsoil area for the tax or reporting period to the extent consisting of taxes;

the maximum expenses for extraction of hydrocarbon feedstock, determined as the quantity of oil extracted in the subsoil area during the tax or reporting period, determined in accordance with subparagraph 6 of paragraph 5 of Article 333.43 of this Code, multiplied by the unit-expense amount of RUB 7,140. The unit-expense amount is indexed by the deflator coefficient established for the relevant calendar year. Through 2021, inclusive, the deflator coefficient is taken to be 1. [As amended by Federal Laws No. 342-FZ of October 15, 2020, and No. 323-FZ of July 14, 2022.]

The unit-expense amount determined under the procedure provided for by this paragraph is rounded to a whole number under the applicable rounding rules. [Textual paragraph added by Federal Law No. 342-FZ of October 15, 2020.]

For subsoil areas specified in the fifth textual paragraph of subparagraph 3 of paragraph 1 of Article 333.45 of this Code, the unit-expense amount determined under the procedure provided for by this paragraph is increased by RUB 1,000. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

5. If the minimum tax base determined under the procedure established by this Article is negative, it is taken to be zero.

6. At the end of each reporting period, taxpayers calculate an advance payment of tax, or minimum tax, on the basis of the tax rate and the additional income from extraction of hydrocarbon feedstock actually received, or the minimum tax base, calculated cumulatively from the beginning of the tax period through the end of the reporting period.

Advance payments of tax, or minimum tax, must be paid no later than the 28th day of the month following the reporting period.

7. Advance payments of tax, or minimum tax, that have been paid are credited toward payment of tax, or minimum tax, at the end of the tax period and toward payment of the next advance payment.

If the advance payment calculated in this manner is negative or zero, no payment is made for the relevant period.

8. Tax, or minimum tax, payable at the end of the tax period must be paid by taxpayers no later than March 28 of the year following the elapsed tax period. [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 565-FZ of December 28, 2022.]

[Articles 333.52-333.55 complete.]

Article 333.56. Tax Return

1. At the end of a tax or reporting period, taxpayers submit tax returns to the tax authorities at their location. Taxpayers classified as major taxpayers under Article 83 of this Code submit tax returns to the tax authority with which they are registered as major taxpayers.

2. Taxpayers submit tax returns for a tax period no later than March 25 of the year following the elapsed tax period. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

3. Taxpayers submit tax returns for a reporting period no later than the 25th day of the month following the reporting period. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Article 333.56 complete.]

Chapter 25.5. Gambling Business Tax

[Chapter added by Federal Law No. 425-FZ of November 28, 2025.]

Article 333.57. Taxpayers

1. Taxpayers for gambling business tax (hereinafter in this Chapter, the tax) are organizations conducting business activities in the gambling business.

2. For purposes of this Chapter, gambling business means business activities involving the organization and conduct of gambling from which organizations derive income in the form of winnings and/or a charge for conducting gambling.

[Article 333.57 complete.]

Article 333.58. Objects of Taxation

1. The following are objects of taxation for taxpayers conducting business activities involving the organization and conduct of gambling in casinos and gaming-machine halls located in gambling zones:

  1. a gaming table;

  2. a gaming machine.

2. The object of taxation for taxpayers conducting business activities involving the organization and conduct of gambling in bookmakers' offices or totalizators is income received by the taxpayer from the relevant activity involving acceptance of bets and interactive bets, reduced by the relevant expenses specified in subparagraph 48.15 of paragraph 1 of Article 264 of this Code.

For purposes of this Chapter, income and expenses are determined separately for each type of activity under the procedure established by Chapter 25 of this Code.

3. For purposes of this Chapter, each object of taxation specified in paragraph 1 of this Article must be registered with the tax authority at the place where the object is installed.

The tax authority registers the objects on the basis of a taxpayer's application for registration of objects of taxation and issues a certificate of registration of objects of taxation.

The application for registration of objects of taxation must be submitted to the tax authority no later than five days before the date on which each object is installed.

4. Taxpayers conducting business activities involving the organization and conduct of gambling in casinos and gaming-machine halls that are not registered with the tax authorities in the constituent entity of the Russian Federation where an object of taxation specified in paragraph 1 of this Article is to be installed must register with the tax authorities at the place where the object is installed no later than five days before the date on which each object is installed.

If an object of taxation specified in paragraph 1 of this Article is installed in the Sirius Federal Territory, taxpayers conducting business activities involving the organization and conduct of gambling in casinos and gaming-machine halls that are not registered, at the place where the object is installed, with the tax authority designated by the federal executive authority responsible for control and supervision in the field of taxes and fees must register with that tax authority no later than five days before the date on which each object is installed.

5. A taxpayer must register a reduction in the number of objects of taxation specified in paragraph 1 of this Article with the tax authorities where those objects are registered no later than five days before the date on which each object is withdrawn from use.

6. An object of taxation specified in paragraph 1 of this Article is deemed registered from the date on which the tax authority issues the certificate of registration of objects of taxation.

An object of taxation specified in paragraph 1 of this Article is deemed withdrawn from use from the date on which the tax authority enters amendments relating to the reduction in the number of objects of taxation in the previously issued certificate.

7. A taxpayer may submit an application for registration of objects of taxation specified in paragraph 1 of this Article or an application for registration of a reduction in the number of such objects to the tax authority in person or through its representative, send it by mail with an inventory of enclosures, or transmit it electronically through telecommunications channels using an enhanced qualified electronic signature in the format approved by the federal executive authority responsible for control and supervision in the field of taxes and fees.

If an application is sent by mail, the date on which the postal item with an inventory of enclosures is sent is deemed the date on which it is submitted to the tax authority. If an application is transmitted through telecommunications channels, the date on which it is sent is deemed the date on which it is submitted to the tax authority.

8. Within five days after receiving from a taxpayer a properly completed application for registration of objects of taxation, or for reduction in the number of such objects, specified in paragraph 1 of this Article, the tax authorities issue a certificate of registration of objects of taxation or enter amendments relating to the reduction in the number of objects in the previously issued certificate.

9. The forms of the documents specified in this Article are approved by the federal executive authority responsible for control and supervision in the field of taxes and fees.

[Article 333.58 complete.]

Article 333.59. Tax Base

1. For each object of taxation specified in paragraph 1 of Article 333.58 of this Code, the tax base is determined separately as the total number of objects of the relevant type.

2. For the object of taxation specified in paragraph 2 of Article 333.58 of this Code, the tax base is determined separately as the monetary value of income received by the taxpayer from business activities involving the organization and conduct of gambling in bookmakers' offices or totalizators, respectively, to the extent involving acceptance of bets and interactive bets, reduced by the relevant expenses specified in subparagraph 48.15 of paragraph 1 of Article 264 of this Code.

[Article 333.59 complete.]

Article 333.60. Tax Period

The tax period is the calendar month.

[Article 333.60 complete.]

Article 333.61. Tax Rates

1. The tax rates for the objects of taxation specified in paragraph 1 of Article 333.58 of this Code are:

  1. RUB 250,000 for each gaming table;

  2. RUB 15,000 for each gaming machine.

2. The tax rate for the object of taxation specified in paragraph 2 of Article 333.58 of this Code is 7 percent of the tax base.

[Article 333.61 complete.]

Article 333.62. Procedure for Calculating Tax

1. Beginning on the date the tax authority issues the certificate of registration of objects of taxation, the taxpayer independently calculates the tax on objects specified in paragraph 1 of Article 333.58 of this Code as the tax base established for each type of object multiplied by the tax rate established for that type of object.

If one gaming table has more than one gaming field, the tax rate for that gaming table is multiplied by the number of gaming fields.

For purposes of this Chapter, a gaming field is a specially designated place on a gaming table, equipped in accordance with the rules of the game of chance, at which a game of chance is conducted with any number of participants and with only one employee of the gambling organizer participating in that game.

2. The taxpayer independently calculates the tax on the object specified in paragraph 2 of Article 333.58 of this Code as the percentage corresponding to the tax rate of the tax base determined in accordance with paragraph 2 of Article 333.59 of this Code.

3. If a certificate of registration for objects of taxation specified in paragraph 1 of Article 333.58 of this Code is issued on or before the 15th day of the current tax period, the tax is calculated as the total number of objects of the relevant type, including the new object, multiplied by the tax rate established for those objects.

If a certificate of registration for objects of taxation specified in paragraph 1 of Article 333.58 of this Code is issued after the 15th day of the current tax period, the tax for those objects for that tax period is calculated as the number of new objects multiplied by one-half of the tax rate established for those objects.

4. If, on or before the 15th day of the current tax period, the tax authority enters amendments relating to a reduction in the number of objects of taxation specified in paragraph 1 of Article 333.58 of this Code in a previously issued certificate, the tax on those objects for that tax period is calculated as the number of objects withdrawn from use multiplied by one-half of the tax rate established for those objects.

If, after the 15th day of the current tax period, the tax authority enters amendments relating to a reduction in the number of objects of taxation specified in paragraph 1 of Article 333.58 of this Code in a previously issued certificate, the tax is calculated as the total number of objects of the relevant type, including the object withdrawn from use, multiplied by the tax rate established for those objects.

[Article 333.62 complete.]

Article 333.63. Procedure and Deadlines for Paying Tax

Tax payable for a tax period must be paid by the taxpayer no later than the 28th day of the month following the elapsed tax period: to the budget at the place where the objects of taxation are registered, for objects specified in paragraph 1 of Article 333.58 of this Code; or at the organization's location, for the object specified in paragraph 2 of Article 333.58 of this Code.

[Article 333.63 complete.]

Article 333.64. Tax Return

1. Unless otherwise provided by this Article, a taxpayer must submit the tax return for an elapsed tax period no later than the 25th day of the following month: to the tax authority at the place where the objects of taxation are registered, for objects specified in paragraph 1 of Article 333.58 of this Code; or to the tax authority at the organization's location, for the object specified in paragraph 2 of Article 333.58 of this Code.

The taxpayer completes the tax return taking into account changes during the elapsed tax period in the number of objects of taxation specified in paragraph 1 of Article 333.58 of this Code.

2. Taxpayers classified as major taxpayers under Article 83 of this Code submit tax returns to the tax authority with which they are registered as major taxpayers.

[Article 333.64 and Chapter 25.5 complete.]

Chapter 26. Mineral Extraction Tax

[Chapter added by Federal Law No. 126-FZ of August 8, 2001.]

Article 334. Taxpayers

1. Taxpayers for mineral extraction tax (hereinafter in this Chapter, taxpayers) are organizations and individual entrepreneurs recognized as subsoil users under Russian legislation. [As amended by Federal Law No. 379-FZ of November 29, 2014.]

2. Taxpayers include organizations whose details were entered in the Unified State Register of Legal Entities pursuant to Article 19 of Federal Law No. 52-FZ of November 30, 1994, On Enactment of Part One of the Civil Code of the Russian Federation, that are recognized as subsoil users under Russian legislation, including on the basis of licenses and other authorization documents remaining effective under the procedure established by Article 12 of Federal Constitutional Law No. 6-FKZ of March 21, 2014, On Admission of the Republic of Crimea to the Russian Federation and Formation within the Russian Federation of the New Constituent Entities of the Republic of Crimea and the Federal City of Sevastopol. [Paragraph added by Federal Law No. 379-FZ of November 29, 2014.]

3. Taxpayers include persons that, on the date the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and Kherson Region were admitted to the Russian Federation and new constituent entities were formed within it, had, under their constitutive documents, the location of their permanent executive body, or, if there was no permanent executive body, another body or person authorized to act on behalf of the legal entity without a power of attorney, or their place of residence, in the territory of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, or Kherson Region, and that are recognized as subsoil users under Russian legislation, including on the basis of licenses and other authorization documents remaining effective under the procedure established by Article 12 of Federal Constitutional Law No. 5-FKZ of October 4, 2022, On Admission of the Donetsk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Donetsk People's Republic; Article 12 of Federal Constitutional Law No. 6-FKZ of October 4, 2022, On Admission of the Lugansk People's Republic to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Lugansk People's Republic; Article 12 of Federal Constitutional Law No. 7-FKZ of October 4, 2022, On Admission of the Zaporozhye Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Zaporozhye Region; or Article 12 of Federal Constitutional Law No. 8-FKZ of October 4, 2022, On Admission of the Kherson Region to the Russian Federation and Formation within the Russian Federation of the New Constituent Entity of the Kherson Region. [Paragraph added by Federal Law No. 564-FZ of December 28, 2022.]

[Article 334 complete.]

Article 335. Registration as a Mineral Extraction Taxpayer

[Title as worded by Federal Law No. 57-FZ of May 29, 2002.]

1. Unless otherwise provided by paragraph 2 of this Article, taxpayers must register as taxpayers for mineral extraction tax (hereinafter in this Chapter, the tax) at the location of the subsoil area granted to the taxpayer for use under Russian legislation within 30 calendar days after state registration of the license or permit to use that subsoil area. For purposes of this Chapter, the location of a subsoil area granted to a taxpayer for use is the territory of the constituent entity or entities of the Russian Federation in which the area is located. [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 137-FZ of July 27, 2006.]

An organization whose details were entered in the Unified State Register of Legal Entities pursuant to Article 19 of Federal Law No. 52-FZ of November 30, 1994, On Enactment of Part One of the Civil Code of the Russian Federation, and that is recognized as a subsoil user on the basis of licenses and other authorization documents remaining effective under the procedure established by Article 12 of Federal Constitutional Law No. 6-FKZ of March 21, 2014, On Admission of the Republic of Crimea to the Russian Federation and Formation within the Russian Federation of the New Constituent Entities of the Republic of Crimea and the Federal City of Sevastopol, must, by February 1, 2015, submit copies of those documents with a duly certified Russian translation to the tax authority at the organization's location if both the subsoil area or areas and the organization's location are in the territories of the Republic of Crimea and/or the Federal City of Sevastopol, or otherwise to the tax authority at the location of the subsoil area. If more than one subsoil area has been granted to the taxpayer for use, those documents are submitted to the tax authority at the location of one of the areas, selected independently by the organization. [Textual paragraph added by Federal Law No. 379-FZ of November 29, 2014.]

An organization whose details were entered in the Unified State Register of Legal Entities pursuant to Article 19 of Federal Law No. 52-FZ of November 30, 1994, On Enactment of Part One of the Civil Code of the Russian Federation, and that is recognized as a subsoil user on the basis of licenses and other authorization documents remaining effective under the procedure established by Article 12 of Federal Constitutional Law No. 6-FKZ of March 21, 2014, On Admission of the Republic of Crimea to the Russian Federation and Formation within the Russian Federation of the New Constituent Entities of the Republic of Crimea and the Federal City of Sevastopol, must be registered on the basis of the documents specified in this paragraph within five days after they are submitted to the relevant tax authority. [Textual paragraph added by Federal Law No. 379-FZ of November 29, 2014.]

Within the same period, the tax authority must issue or send the organization an extract from the Unified State Register of Taxpayers containing information on its registration with the tax authority as a mineral extraction taxpayer. [Textual paragraph added by Federal Law No. 379-FZ of November 29, 2014; as amended by Federal Law No. 259-FZ of August 8, 2024.]

2. Taxpayers extracting minerals on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, or outside the territory of the Russian Federation where extraction is conducted in territories under Russian jurisdiction, leased from foreign states, or used under an international treaty, in a subsoil area granted to the taxpayer for use, must register as taxpayers for the tax at the organization's location or the individual's place of residence. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

3. The special rules for registering taxpayers as taxpayers for the tax are determined by the federal executive authority responsible for control and supervision in the field of taxes and fees. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Laws No. 58-FZ of June 29, 2004, and No. 389-FZ of July 31, 2023.]

[Article 335 complete.]

Article 336. Object of Taxation

1. Unless otherwise provided by paragraph 2 of this Article, the following are objects of mineral extraction tax (hereinafter in this Chapter, the tax): [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  1. minerals extracted from subsoil in the territory of the Russian Federation in a subsoil area, including from a hydrocarbon-feedstock accumulation, granted to the taxpayer for use under Russian legislation. For purposes of this Chapter, a hydrocarbon-feedstock accumulation is an item used to account in the state balance of mineral reserves for reserves of one of the mineral types specified in subparagraph 3 of paragraph 2 of Article 337 of this Code, other than associated gas, in a particular subsoil area, where no other reserve-accounting items are distinguished within it; [As amended by Federal Law No. 213-FZ of July 23, 2013.]

  2. minerals recovered from waste or losses of extractive production where such recovery is subject to separate licensing under Russian subsoil legislation;

  3. minerals extracted from subsoil outside the territory of the Russian Federation where extraction is conducted in territories under Russian jurisdiction, leased from foreign states, or used under an international treaty, in a subsoil area granted to the taxpayer for use.

2. For purposes of this Chapter, the following are not objects of taxation:

  1. commonly occurring minerals and groundwater not recorded in the state balance of mineral reserves that are extracted by an individual entrepreneur and used by that entrepreneur directly for personal consumption; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. extracted or collected mineralogical, paleontological, and other geological collection materials;

  3. minerals extracted from subsoil during the creation, use, reconstruction, or repair of specially protected geological sites of scientific, cultural, aesthetic, health-improvement, or other public importance. The Government of the Russian Federation establishes the procedure for recognizing geological sites as specially protected geological sites having such importance;

  4. minerals recovered from an operator's own dumps or waste or losses of mining and related processing operations if they were subject to taxation under the generally established procedure when originally extracted from subsoil; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  5. drainage groundwater not recorded in the state balance of mineral reserves that is recovered during development of mineral deposits or construction and operation of underground structures; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

  6. coal-bed methane. [Subparagraph added by Federal Law No. 278-FZ of December 29, 2012.]

3. For purposes of this Chapter, a subsoil area means a block of subsoil, with or without a depth limitation, whose spatial boundaries are delimited by the geographic coordinates of its corner points in accordance with the subsoil-use license, including all mining and geological allotments within it. [Paragraph added by Federal Law No. 401-FZ of November 30, 2016.]

[Article 336 complete.]

Article 337. Extracted Mineral

1. For purposes of this Chapter, the minerals specified in paragraph 1 of Article 336 of this Code are referred to as extracted minerals. A mineral is a product of mining and quarrying, unless otherwise provided by paragraph 3 of this Article, contained in mineral raw material, including rock, liquid, or another mixture, actually extracted or recovered from subsoil or from waste or losses, that is the first product in terms of quality to meet a national standard, regional standard, or international standard or, if no such standard exists for a particular extracted mineral, an organization standard. [As amended by Federal Laws No. 57-FZ of May 29, 2002, No. 107-FZ of July 21, 2005, and No. 248-FZ of July 19, 2011.]

A product obtained through further processing, beneficiation, or technological conversion of a mineral and constituting a manufacturing product may not be recognized as a mineral. [Textual paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

2. The types of extracted minerals are:

  1. oil shale; [As amended by Federal Law No. 425-FZ of December 28, 2010.]

1.1. coal, in accordance with the classification established by the Government of the Russian Federation:

anthracite;

coking coal;

lignite;

coal other than anthracite, coking coal, and lignite;

[Subparagraph added by Federal Law No. 425-FZ of December 28, 2010.]

  1. peat;

  2. hydrocarbon feedstock:

dehydrated, desalted, and stabilized oil;

gas condensate from all types of hydrocarbon-feedstock deposits that has undergone field treatment, in accordance with the field-development technical plan, before being sent for processing. For purposes of this Article, processing of gas condensate means separation of helium, sulfurous and other components and impurities, if present, and production of stabilized condensate, a broad fraction of light hydrocarbons, and products of their processing; [As amended by Federal Law No. 107-FZ of July 21, 2005.]

natural combustible gas, consisting of dissolved gas or a mixture of dissolved gas and gas from a gas cap, from all types of hydrocarbon-feedstock deposits and extracted through oil wells (hereinafter, associated gas);

natural combustible gas from all types of hydrocarbon-feedstock deposits other than associated gas;

coal-bed methane; [Textual paragraph added by Federal Law No. 278-FZ of December 29, 2012.]

[Subparagraph as worded by Federal Law No. 117-FZ of July 7, 2003.]

  1. commercial ores of: [As amended by Federal Law No. 57-FZ of May 29, 2002.]

ferrous metals: iron, manganese, and chromium; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

nonferrous metals: aluminum, copper, nickel, cobalt, lead, zinc, tin, tungsten, molybdenum, antimony, mercury, magnesium, and other nonferrous metals not included in other groups; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

rare metals: lithium, rubidium, cesium, beryllium, strontium, cadmium, scandium, rare-earth metals consisting of yttrium and the lanthanides lanthanum, cerium, praseodymium, neodymium, samarium, europium, gadolinium, terbium, dysprosium, holmium, erbium, thulium, ytterbium, and lutetium, and indium, thallium, gallium, titanium, germanium, zirconium, hafnium, vanadium, niobium, tantalum, bismuth, selenium, tellurium, and rhenium, where those metals form their own deposits in which rare metals are the principal components; [As amended by Federal Law No. 284-FZ of August 2, 2019.]

[Textual paragraph deleted by Federal Law No. 57-FZ of May 29, 2002.]

multicomponent complex ores;

  1. useful components extracted from multicomponent complex ore when they are sent within the organization for further processing, beneficiation, or technological conversion; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. mining-chemical nonmetallic raw materials: apatite-nepheline and phosphorite ores; potassium, magnesium, and rock salts; boron ores; sodium sulfate; native sulfur and sulfur in gas, pyrite, and complex-ore deposits; barytes; asbestos; iodine; bromine; fluorspar; earth colors or mineral pigments; carbonate rocks; and other nonmetallic minerals for the chemical industry and production of mineral fertilizers; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

6.1. metal-bearing mining-chemical raw materials: apatite-staffelite, apatite-magnetite, and low-iron apatite ores; [Subparagraph added by Federal Law No. 382-FZ of November 29, 2021.]

  1. mining nonmetallic raw materials: abrasive rocks; vein quartz, other than ultra-pure quartz and piezo-optic raw materials; quartzites; carbonate rocks for metallurgy; quartz-feldspar and siliceous raw materials; glass sands; natural graphite; talc or soapstone; magnesite; talc-magnesite; pyrophyllite; muscovite mica; phlogopite mica; vermiculite; refractory clays for producing drilling muds and sorbents; and other minerals not included in other groups; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. bituminous rocks, other than those specified in subparagraph 3 of this paragraph; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. rare metals constituting associated components in ores of other rare metals that form their own deposits, ores of other minerals, or multicomponent complex ores; [As amended by Federal Law No. 284-FZ of August 2, 2019.]

  4. nonmetallic raw materials used primarily in construction: gypsum; anhydrite; natural chalk; dolomite; flux limestone; limestone and calcareous stone for manufacturing lime and cement; natural construction sand; pebbles; gravel; sand-and-gravel mixtures; building stone other than building stone intended for producing crushed stone; crushed stone; facing stone; marl; clay; and other nonmetallic minerals used in construction; [As amended by Federal Law No. 323-FZ of July 14, 2022.]

  5. marketable products of piezo-optic raw materials, ultra-pure quartz raw materials, and semiprecious-stone raw materials, including topaz, nephrite, jadeite, rhodonite, lapis lazuli, amethyst, turquoise, agate, jasper, and others;

  6. natural diamonds and other precious stones from primary, placer, and technogenic deposits, including unworked, sorted, and classified stones: natural diamonds, emerald, ruby, sapphire, alexandrite, and amber;

  7. intermediate products containing one or more precious metals, comprising gold, silver, platinum, palladium, iridium, rhodium, ruthenium, and osmium, obtained upon completion of the set of precious-metal extraction operations, including:

alloyed gold, meaning an alloy of gold with chemical elements, placer-concentrate gold, or native gold, that meets a national standard or technical specifications and/or a standard or technical specifications of the taxpayer organization;

concentrates.

For purposes of this Chapter, extraction of precious metals means recovery of mineral raw materials containing those metals from primary or ore, placer, and technogenic deposits, followed by primary processing to produce concentrates and other intermediate products containing precious metals, in accordance with duly agreed and approved design documentation for development of the relevant mineral deposit and/or primary processing of mineral raw materials containing precious metals;

[Subparagraph as worded by Federal Law No. 401-FZ of November 30, 2016.]

  1. natural salt and pure sodium chloride;

  2. groundwater containing minerals, or industrial water, and/or natural therapeutic resources, or mineral water, as well as thermal water; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. radioactive-metal raw materials, including uranium and thorium; [Subparagraph added by Federal Law No. 57-FZ of May 29, 2002.]

  4. recovered useful components, other than rare metals, constituting associated components in ores of other minerals. [Subparagraph added by Federal Law No. 284-FZ of August 2, 2019.]

3. A mineral also includes a product resulting from development of a deposit that is obtained from mineral raw materials using processing technologies that are special types of extraction operations, including underground gasification and leaching, dredging and hydraulic development of placer deposits, and borehole hydraulic extraction, as well as processing technologies classified under the subsoil-use license as special types of extraction operations, including extraction of minerals from overburden rock or beneficiation tailings and recovery of oil from oil spills using specialized equipment. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

[Articles 335-337 complete.]

Article 338. Tax Base

1. A taxpayer independently determines the tax base for each extracted mineral, including useful components recovered incidentally from subsoil during extraction of the principal mineral. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

2. The tax base is determined as follows:

  1. unless otherwise established by subparagraph 2 and/or 3 of this paragraph, the tax base is the value of extracted minerals calculated in accordance with Article 340 of this Code;

  2. for extraction of hydrocarbon feedstock at a new offshore hydrocarbon field, until the periods and in the territories specified in paragraph 6 of this Article expire, the tax base is the value of extracted minerals calculated in accordance with Articles 340 and 340.1 of this Code;

  3. the tax base is the quantity of extracted minerals in physical terms in the case of extraction of:

coal;

hydrocarbon feedstock other than hydrocarbon feedstock specified in subparagraph 2 of this paragraph;

potassium salts; [Textual paragraph added by Federal Law No. 382-FZ of November 29, 2021.]

iron ore other than oxidized ferruginous quartzites; [Textual paragraph added by Federal Law No. 382-FZ of November 29, 2021.]

metal-bearing mining-chemical raw materials comprising apatite-staffelite, apatite-magnetite, and low-iron apatite ores; [Textual paragraph added by Federal Law No. 382-FZ of November 29, 2021.]

multicomponent complex ores extracted in subsoil areas located wholly or partly in Krasnoyarsk Krai;

apatite-nepheline, apatite, and phosphorite ores. [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

[Subparagraph as worded by Federal Law No. 401-FZ of November 30, 2016.]

[Paragraph as worded by Federal Law No. 268-FZ of September 30, 2013.]

3. The quantity of extracted minerals is determined in accordance with Article 339 of this Code.

4. The tax base is determined separately for each extracted mineral determined in accordance with Article 337 of this Code. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

5. For extracted minerals to which different tax rates apply or for which the tax rate is calculated using a coefficient, the tax base is determined separately for each tax rate. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

6. For extraction of hydrocarbon feedstock at a new offshore hydrocarbon field, the tax base is its value calculated in accordance with Articles 340 and 340.1 of this Code until the following periods expire:

  1. 60 calendar months beginning with the month following the month containing the date on which commercial production of hydrocarbon feedstock at the new offshore hydrocarbon field commenced, for fields located wholly in the Sea of Azov or with at least 50 percent of their area in the Baltic Sea;

  2. 84 calendar months beginning with the month following the month containing the date on which commercial production of hydrocarbon feedstock at the new offshore hydrocarbon field commenced, for fields with at least 50 percent of their area in the Black Sea at a depth of up to and including 100 meters, the Sea of Japan, or the Russian part or Russian sector of the bed of the Caspian Sea, other than a new offshore hydrocarbon field specified in the second textual paragraph of this subparagraph and the second textual paragraph of subparagraph 5 of paragraph 1 of Article 11.1 of this Code, and for fields where commercial production of hydrocarbon feedstock commenced on or before January 1, 2020, that have at least 50 percent of their area in the White Sea, the Pechora Sea, or the southern part of the Sea of Okhotsk south of 55 degrees north latitude; [As amended by Federal Laws No. 142-FZ of May 28, 2022, and No. 362-FZ of October 29, 2024.]

144 calendar months beginning with the month following the month containing the date on which commercial production of hydrocarbon feedstock at the new offshore hydrocarbon field commenced, for fields with at least 50 percent of their area in the Russian part or Russian sector of the bed of the Caspian Sea, other than a new offshore hydrocarbon field specified in the second textual paragraph of subparagraph 5 of paragraph 1 of Article 11.1 of this Code. For purposes of this textual paragraph, commercial production of hydrocarbon feedstock at the new offshore hydrocarbon field must have commenced on or before January 1, 2020; [Textual paragraph added by Federal Law No. 362-FZ of October 29, 2024.]

  1. 120 calendar months beginning with the month following the month containing the date on which commercial production of hydrocarbon feedstock at the new offshore hydrocarbon field commenced, for fields with at least 50 percent of their area in the Black Sea at a depth exceeding 100 meters, and for fields where commercial production commenced on or before January 1, 2020, that have at least 50 percent of their area in the northern part of the Sea of Okhotsk at or north of 55 degrees north latitude or the southern part of the Barents Sea south of 72 degrees north latitude;

120 calendar months beginning on January 1, 2022, for the new offshore hydrocarbon field specified in the second textual paragraph of subparagraph 5 of paragraph 1 of Article 11.1 of this Code; [Textual paragraph added by Federal Law No. 142-FZ of May 28, 2022.]

  1. 180 calendar months beginning with the month following the month containing the date on which commercial production of hydrocarbon feedstock at the new offshore hydrocarbon field commenced, for fields with at least 50 percent of their area in the Kara Sea, the northern part of the Barents Sea at or north of 72 degrees north latitude, or the eastern Arctic, comprising the Laptev Sea, East Siberian Sea, Chukchi Sea, and Bering Sea, and for fields where commercial production commenced after January 1, 2020, that have at least 50 percent of their area in the White Sea, Pechora Sea, Sea of Okhotsk, or southern part of the Barents Sea south of 72 degrees north latitude.

[Paragraph added by Federal Law No. 268-FZ of September 30, 2013; as amended by Federal Law No. 65-FZ of March 18, 2020.]

[Article 338 complete.]

Article 339. Procedure for Determining the Quantity of an Extracted Mineral

[Title as worded by Federal Law No. 57-FZ of May 29, 2002.]

1. A taxpayer independently determines the quantity of an extracted mineral. Depending on the extracted mineral, its quantity is determined in units of mass or volume. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The quantity of extracted dehydrated, desalted, and stabilized oil is determined in units of net mass. [Textual paragraph added by Federal Law No. 158-FZ of July 22, 2008.]

For purposes of this Chapter, net mass is the quantity of oil less separated water, associated petroleum gas, and impurities, and less water, chloride salts, and mechanical impurities suspended in the oil, as determined by laboratory analyses. [Textual paragraph added by Federal Law No. 158-FZ of July 22, 2008.]

The quantity of multicomponent complex ores extracted in subsoil areas located wholly or partly in Krasnoyarsk Krai is determined in units of mass, and the masses of useful components contained in the multicomponent complex ore are not determined. [Textual paragraph added by Federal Law No. 401-FZ of November 30, 2016.]

The quantity of metal-bearing mining-chemical raw materials comprising apatite-staffelite, apatite-magnetite, and low-iron apatite ores is determined in units of mass, and the masses of useful components contained in those raw materials are not determined. [Textual paragraph added by Federal Law No. 382-FZ of November 29, 2021.]

2. Unless otherwise provided by this Article, the quantity of an extracted mineral is determined by the direct method, using measuring instruments and devices, or the indirect method, by calculation using data on the content of the extracted mineral in mineral raw material recovered from subsoil or from waste or losses. If the quantity cannot be determined by the direct method, the indirect method is used. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The taxpayer must approve the method it uses to determine the quantity of an extracted mineral in its accounting policy for tax purposes and must use that method throughout its entire mineral-extraction activity. The approved method may be changed only if the field-development technical plan is amended because the mineral-extraction technology used has changed. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

3. If a taxpayer uses the direct method to determine the quantity of an extracted mineral, that quantity is determined taking into account actual mineral losses. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Actual mineral losses, other than losses of dehydrated, desalted, and stabilized oil, are the difference between the calculated quantity of the mineral by which mineral reserves are reduced and the quantity of mineral actually extracted, determined upon completion of the full technological mineral-extraction cycle. Actual mineral losses are taken into account in determining the quantity of the extracted mineral for the tax period in which they were measured, in the amount determined from the measurements. [Textual paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 213-FZ of July 23, 2013.]

[Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

4. When precious metals are recovered from primary or ore, placer, and technogenic deposits, the quantity of the extracted mineral is determined from mandatory extraction-accounting data maintained in accordance with Russian legislation on precious metals and precious stones.

Precious-metal nuggets not subject to processing are accounted for separately and are not included in the calculation of the quantity of the extracted mineral under the first textual paragraph of this paragraph. Their tax base is determined separately.

5. When precious stones are recovered from primary, placer, and technogenic deposits, the quantity of the extracted mineral is determined after primary sorting, primary classification, and primary valuation of unworked stones. Precious stones, or natural diamonds, weighing 10.80 carats or more, and unique precious stones are accounted for separately, and their tax base is determined separately. [As amended by Federal Law No. 566-FZ of December 28, 2022.]

6. The quantity of an extracted mineral determined in accordance with Article 337 of this Code as useful components contained in extracted multicomponent complex ore, other than such ore extracted in subsoil areas located wholly or partly in Krasnoyarsk Krai, is the quantity of the ore component in chemically pure form. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 401-FZ of November 30, 2016.]

7. Unless otherwise provided by paragraph 8 of this Article, the quantity of mineral extracted in a tax period includes mineral for which the set of technological operations or processes for extraction or recovery from subsoil or from waste or losses was completed during that tax period.

When a mineral deposit is developed under a license or permit to extract the mineral, account is taken of the entire set of technological operations or processes provided for by the field-development technical plan.

[Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

8. If mineral raw material is sold and/or used before completion of the set of technological operations or processes provided for by the field-development technical plan, the quantity of mineral extracted during the tax period is the quantity of mineral contained in that mineral raw material that was sold and/or used for the taxpayer's own needs during that tax period. [Paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

9. In determining the quantity of extracted dehydrated, desalted, and stabilized oil and the actual losses from its extraction in respect of oil extracted from hydrocarbon-feedstock accumulations specified in subparagraphs 2-4 of paragraph 1 of Article 342.2 of this Code for which coefficient K_D is below 1, and accumulations specified in the ninth textual paragraph of paragraph 3 of Article 342 of this Code for which coefficient K_C is zero, all the following requirements must be met: [As amended by Federal Laws No. 366-FZ of November 24, 2014, and No. 374-FZ of November 23, 2020.]

  1. the quantity of extracted oil is accounted for separately for each well operating in the hydrocarbon-feedstock accumulation or accumulations; [As amended by Federal Law No. 401-FZ of November 30, 2016.]

  2. the quantity of well fluid extracted and its physicochemical properties are measured or determined for each operating well during the tax period. The number of measurements during the tax period is determined by dividing the number of days the well operated during the tax period by seven and rounding the result to a whole number under the applicable rounding rules, but must be at least one during that tax period; [As amended by Federal Law No. 374-FZ of November 23, 2020.]

  3. the quantity of extracted dehydrated, desalted, and stabilized oil is determined on the basis of the data specified in subparagraphs 1 and 2 of this paragraph.

[Paragraph added by Federal Law No. 213-FZ of July 23, 2013.]

10. For purposes of applying subparagraph 2 of paragraph 9 of this Article, the subsoil user determines the quantity of extracted dehydrated, desalted, and stabilized oil, actual losses from its extraction, and the physicochemical properties of the extracted well fluid in accordance with the oil-accounting procedure approved by the Government of the Russian Federation. [Paragraph added by Federal Law No. 213-FZ of July 23, 2013; as amended by Federal Law No. 374-FZ of November 23, 2020.]

[Articles 338-339 complete.]

Article 340. Procedure for Valuing Extracted Minerals in Determining the Tax Base

1. Unless otherwise provided by this Article, a taxpayer independently values extracted minerals using one of the following methods: [As amended by Federal Law No. 19-FZ of February 28, 2025.]

  1. on the basis of the taxpayer's prevailing sale prices for the relevant tax period, disregarding subsidies; [As amended by Federal Law No. 284-FZ of November 29, 2007.]

  2. on the basis of the taxpayer's prevailing sale prices for extracted minerals for the relevant tax period;

  3. on the basis of the calculated value of the extracted minerals.

2. If a taxpayer applies the valuation method specified in subparagraph 1 of paragraph 1 of this Article, the unit value of an extracted mineral is valued on the basis of revenue determined using the taxpayer's prevailing sale prices for the mineral in the current tax period or, if there were no such prices, in the preceding tax period, disregarding budget subsidies compensating for the difference between the wholesale price and the calculated value. [As amended by Federal Law No. 284-FZ of November 29, 2007.]

Revenue from sale of the extracted mineral is determined using sale prices reduced by budget subsidies, taking into account Article 105.3 of this Code, excluding VAT for sales in the Russian Federation and to member states of the Commonwealth of Independent States and excluding excise tax, and reduced by the taxpayer's delivery expenses according to the terms of delivery. [As amended by Federal Laws No. 284-FZ of November 29, 2007, and No. 227-FZ of July 18, 2011.]

If revenue from sale of an extracted mineral is received in foreign currency, it is translated into rubles at the exchange rate established by the Central Bank of the Russian Federation on the date of sale of the extracted mineral, determined according to the income-recognition method selected by the taxpayer under Article 271 or Article 273 of this Code. [Textual paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

For purposes of this Chapter, delivery expenses include customs duties and fees on foreign-trade transactions; expenses for delivery or transportation of an extracted mineral to the recipient from the finished-goods warehouse, metering point, entry into a trunk pipeline, point of shipment to a consumer or for processing, network-interconnection boundary with the recipient, or a location determined by similar terms; and compulsory cargo-insurance expenses calculated under Russian legislation.

For purposes of this Chapter, expenses for delivery or transportation of an extracted mineral to the recipient include, in particular, expenses for delivery or transportation through trunk pipelines, by rail, water, and other transport; draining, loading into containers or vessels, loading, unloading, and reloading; port services; and freight-forwarding services. [As amended by Federal Law No. 261-FZ of November 8, 2007.]

Each type of extracted mineral is valued separately on the basis of the sale prices for that type of mineral.

The value of an extracted mineral is the quantity of that mineral, determined in accordance with Article 339 of this Code, multiplied by its unit value determined under this paragraph.

The unit value of an extracted mineral is revenue from sale of that mineral, determined under this paragraph, divided by the quantity of extracted mineral sold.

The unit value calculated under this paragraph is rounded to two decimal places under the applicable rounding rules. [Textual paragraph added by Federal Law No. 268-FZ of September 30, 2013.]

3. If sale prices for extracted minerals are not subsidized, the taxpayer applies the valuation method specified in subparagraph 2 of paragraph 1 of this Article. The unit value of an extracted mineral is valued on the basis of revenue from sale of extracted minerals, determined using sale prices that take into account Article 105.3 of this Code, excluding VAT for sales in the Russian Federation and to member states of the Commonwealth of Independent States and excluding excise tax, and reduced by the taxpayer's delivery expenses according to the terms of delivery. [As amended by Federal Laws No. 284-FZ of November 29, 2007, and No. 227-FZ of July 18, 2011.]

If revenue from sale of an extracted mineral is received in foreign currency, it is translated into the currency of the Russian Federation at the exchange rate established by the Central Bank of the Russian Federation on the date of sale of the extracted mineral, determined according to the income-recognition method selected by the taxpayer under Article 271 or Article 273 of this Code. [Textual paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

For purposes of this Chapter, delivery expenses include customs duties and fees on foreign-trade transactions; expenses for delivery or transportation of an extracted mineral to the recipient from the finished-goods warehouse, metering point, entry into a trunk pipeline, point of shipment to a consumer or for processing, network-interconnection boundary with the recipient, or a location determined by similar terms; and compulsory cargo-insurance expenses calculated under Russian legislation.

For purposes of this Chapter, expenses for delivery or transportation of an extracted mineral to the recipient include, in particular, expenses for delivery or transportation through trunk pipelines, by rail, water, and other transport; draining, loading into containers or vessels, loading, unloading, and reloading; port services; and freight-forwarding services. [As amended by Federal Law No. 261-FZ of November 8, 2007.]

Each type of extracted mineral is valued separately on the basis of the sale prices for that type of mineral.

The value of an extracted mineral is the quantity of that mineral, determined in accordance with Article 339 of this Code, multiplied by its unit value determined under this paragraph.

The unit value of an extracted mineral is revenue from sale of that mineral, determined under this paragraph, divided by the quantity of extracted mineral sold.

The unit value calculated under this paragraph is rounded to two decimal places under the applicable rounding rules. [Textual paragraph added by Federal Law No. 268-FZ of September 30, 2013.]

4. If a taxpayer makes no sales of an extracted mineral, it applies the valuation method specified in subparagraph 3 of paragraph 1 of this Article. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The taxpayer independently determines the calculated value of the extracted mineral from tax-accounting data. It applies the same procedure for recognizing income and expenses as it uses to determine the corporate-profit-tax base. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

The following types of expenses incurred by the taxpayer during the tax period are taken into account in determining the calculated value of an extracted mineral: [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  1. material expenses determined in accordance with Article 254 of this Code, excluding material expenses incurred in storage, transportation, packaging, and other preparation, including preparation for sale, or in the sale of extracted minerals, including material expenses, and also excluding expenses incurred by the taxpayer in producing and selling other types of products, goods, work, or services; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. labor costs determined in accordance with Article 255 of this Code, excluding labor costs for employees not engaged in mineral extraction; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. accrued depreciation determined under the procedure established by Articles 256-259.2 of this Code, excluding depreciation accrued on depreciable property not connected with mineral extraction; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 158-FZ of July 22, 2008.]

  4. fixed-asset repair expenses determined under the procedure established by Article 260 of this Code, excluding repair expenses for fixed assets not connected with mineral extraction; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  5. expenses for development of natural resources determined in accordance with Article 261 of this Code;

  6. expenses provided for by subparagraphs 8 and 9 of Article 265 of this Code, excluding expenses specified in those subparagraphs that are not connected with mineral extraction; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  7. other expenses determined in accordance with Articles 263, 264, and 269 of this Code, excluding other expenses not connected with mineral extraction. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

Expenses provided for by Articles 266, 267, and 270 of this Code are not taken into account in determining the calculated value of an extracted mineral.

[Textual paragraph deleted by Federal Law No. 57-FZ of May 29, 2002.]

Direct expenses incurred by the taxpayer during the tax period are allocated between extracted minerals and work in progress remaining at the end of the tax period. Work in progress is determined and valued taking into account the special rules provided for by paragraph 1 of Article 319 of this Code. Indirect expenses determined in accordance with Chapter 25 of this Code are also taken into account in determining the calculated value of an extracted mineral. Indirect expenses incurred during the reporting or tax period are allocated between mineral-extraction costs and costs of the taxpayer's other activities in proportion to the share of direct expenses attributable to mineral extraction in total direct expenses. The taxpayer's total expenses for the tax period are allocated among extracted minerals in proportion to the share of each extracted mineral in the total quantity of minerals extracted during that tax period. The full amount of indirect expenses attributable to minerals extracted during the tax period is included in the calculated value of extracted minerals for the relevant tax period. [As amended by Federal Law No. 57-FZ of May 29, 2002.]

[Textual paragraph deleted by Federal Law No. 57-FZ of May 29, 2002.]

5. Concentrates and other intermediate products containing one or more precious metals and obtained upon completion of the set of precious-metal extraction operations are valued as the sum, for each chemically pure precious metal contained in the relevant extracted mineral, of its quantity in grams multiplied by its average world-market price for the tax period expressed in rubles per gram. That sum is reduced by the taxpayer's expenses for refining the precious metals and delivering or transporting them to the recipient.

The taxpayer independently calculates the quantity in grams of each chemically pure precious metal contained in the relevant extracted mineral as the proportion, measured in physical terms, of that chemically pure precious metal in a unit of the extracted mineral multiplied by the quantity of mineral extracted during the tax period, determined in accordance with Article 339 of this Code.

The average world-market prices of precious metals for a tax period are determined under the procedure established by the federal executive authority responsible for adopting normative legal acts and for control and supervision of compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, activities of natural-monopoly entities, and advertising. That authority calculates the prices and must post them on its official website on the Internet no later than the 10th day of the calendar month following the elapsed tax period. If the authority does not post, or does not timely post, the average world-market prices for the tax period on its official website, the taxpayer independently calculates them under the procedure established by that authority.

[Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 19-FZ of February 28, 2025.]

6. Extracted precious stones are valued using the taxpayer's prevailing weighted-average sale price for extracted precious stones during the relevant tax period or, if none, during the nearest of the preceding twelve tax periods, excluding natural diamonds weighing 10.80 carats or more and excluding VAT, but not below their primary valuation conducted under Russian legislation on precious metals and precious stones, unless otherwise established by this paragraph.

An extracted precious stone, or natural diamond, weighing 10.80 carats or more is valued, unless otherwise established by this paragraph, during the tax period in which it is sold, using its sale price excluding VAT but not below its primary limit valuation conducted under Russian legislation on precious metals and precious stones. [As amended by Federal Law No. 566-FZ of December 28, 2022.]

If precious stones, or natural diamonds, weighing 10.80 carats or more are sent for further processing, they are valued during the tax period in which they are sent for processing using the taxpayer's prevailing weighted-average sale price during the relevant tax period or, if none, during the nearest of the preceding twelve tax periods for extracted precious stones, or natural diamonds, weighing 10.80 carats or more, excluding VAT but not below their primary limit valuation conducted under Russian legislation on precious metals and precious stones. [As amended by Federal Law No. 566-FZ of December 28, 2022.]

Extracted unique precious stones and unique precious-metal nuggets not subject to processing are valued using their sale prices excluding VAT, reduced by the taxpayer's expenses for delivery or transportation to the recipient.

[Paragraph added by Federal Law No. 57-FZ of May 29, 2002; as amended by Federal Law No. 374-FZ of November 23, 2020.]

7. The value of hydrocarbon feedstock extracted at a new offshore hydrocarbon field is determined taking into account the special rules established by Article 340.1 of this Code. [Paragraph added by Federal Law No. 268-FZ of September 30, 2013.]

[Article 340 complete.]

Article 340.1. Special Rules for Determining the Value of Hydrocarbon Feedstock Extracted at a New Offshore Hydrocarbon Field

1. The value of hydrocarbon feedstock extracted at a new offshore hydrocarbon field is the quantity of extracted mineral determined in accordance with Article 339 of this Code multiplied by the unit value of the extracted mineral calculated in accordance with Article 340 of this Code, taking into account this Article.

If, for a tax period, the unit value determined in accordance with Article 340 of this Code is below its minimum threshold value calculated in accordance with this Article, the minimum threshold unit value of the extracted mineral is used for tax purposes.

2. The minimum threshold unit value of each type of hydrocarbon feedstock, other than natural combustible gas and associated gas, extracted at a new offshore hydrocarbon field is the average world-market price for the relevant type of hydrocarbon feedstock for the elapsed tax period, expressed in US dollars per unit of hydrocarbon feedstock, multiplied by the average exchange rate of the US dollar against the Russian ruble for that tax period established by the Central Bank of the Russian Federation.

The minimum threshold unit value of natural combustible gas or associated gas extracted at a new offshore hydrocarbon field is the weighted-average price, by the quantities sold during the tax period, of natural combustible gas extracted at the new offshore hydrocarbon field and sold by the taxpayer on the domestic market and for export. [As amended by Federal Law No. 366-FZ of November 24, 2014.]

The price of natural combustible gas supplied to the domestic market is determined using the average wholesale price of natural combustible gas on the Russian domestic market for the elapsed tax period, taking into account discounts and surcharges other than those connected with the cost of transporting the gas from the place of extraction to the place of sale. The discounts and surcharges are determined exclusively for natural combustible gas supplied under contracts with owners of Unified Gas Supply System facilities and/or organizations in which those owners participate directly or indirectly with an aggregate participation interest of at least 50 percent. The taxpayer independently calculates them as the difference between the average wholesale price of natural combustible gas on the Russian domestic market for the elapsed tax period and the weighted-average sale price under those contracts, weighted by quantities of natural combustible gas extracted at the new offshore hydrocarbon field and sold by the taxpayer, taking into account the proportion of such gas extracted at the field and sold by the taxpayer under those contracts during the elapsed tax period in the total quantity of natural combustible gas extracted at the field and sold by the taxpayer during that period. [As amended by Federal Law No. 366-FZ of November 24, 2014.]

The price of natural combustible gas supplied for export is the average price of natural combustible gas supplied outside the customs territory of the Customs Union during the elapsed tax period, expressed in US dollars per unit of gas, multiplied by the average exchange rate of the US dollar against the Russian ruble for that tax period established by the Central Bank of the Russian Federation.

3. The Government of the Russian Federation establishes the procedure for calculating the average prices for the elapsed tax period specified in this Article for the relevant types of hydrocarbon feedstock, taking into account the extraction region, and the list of world markets according to the extraction region.

The average prices specified in this Article must be communicated monthly through official information sources no later than the 15th day of the following month under the procedure established by the Government of the Russian Federation. If the information is unavailable from official sources, the taxpayer determines the average price for the elapsed tax period under the procedure established by the Government under the first textual paragraph of this paragraph.

4. The taxpayer independently determines the average exchange rate of the US dollar against the Russian ruble for the tax period as the arithmetic mean of the exchange rate established by the Central Bank of the Russian Federation for every day in that tax period.

5. A taxpayer extracting hydrocarbon feedstock at a new offshore hydrocarbon field may elect not to apply paragraph 1 of this Article and may determine the value of the extracted mineral as its quantity, determined in accordance with Article 339 of this Code, multiplied by its minimum threshold unit value determined in accordance with this Article.

The procedure for determining the value of hydrocarbon feedstock extracted at a new offshore hydrocarbon field for purposes of this Chapter must be stated in the accounting policy for tax purposes and applied for at least five years.

6. If the taxpayer makes no sales during the tax period of hydrocarbon feedstock extracted at a new offshore hydrocarbon field, the relevant minimum threshold value determined under this Article is used for tax purposes.

[Article added by Federal Law No. 268-FZ of September 30, 2013.]

[Article 340.1 complete.]

Article 341. Tax Period

The tax period is the calendar month.

[Article as worded by Federal Law No. 57-FZ of May 29, 2002.]

[Article 341 complete.]

Article 342. Tax Rate

1. A tax rate of 0 percent, or RUB 0 where the tax base for an extracted mineral is determined under Article 338 of this Code as the quantity of extracted minerals in physical terms, applies to extraction of: [As amended by Federal Law No. 117-FZ of July 7, 2003.]

  1. minerals to the extent of standard mineral losses.

For purposes of this Chapter, standard mineral losses are actual mineral losses during extraction that are technologically connected with the adopted deposit-development scheme and technology, within loss standards approved under a procedure determined by the Government of the Russian Federation.

For purposes of this Chapter, standard losses of minerals specified in subparagraph 13 of paragraph 2 of Article 337 of this Code are actual losses of precious metals, as shown by mandatory accounting maintained under Russian legislation on precious metals and precious stones, that arise during the set of operations for extracting those metals, within loss standards approved under a procedure determined by the Government of the Russian Federation. [Textual paragraph added by Federal Law No. 319-FZ of November 23, 2015; as amended by Federal Law No. 401-FZ of November 30, 2016.]

If, when tax falls due for the first tax period of a new calendar year, the taxpayer has no approved loss standards for that year, the previously approved loss standards continue to apply until the new standards are approved. Previously approved precious-metal loss standards apply under the third textual paragraph of this subparagraph; for newly developed deposits, the loss standards established by the technical plan apply; [Textual paragraph added by Federal Law No. 151-FZ of July 27, 2006; as amended by Federal Law No. 401-FZ of November 30, 2016.]

  1. associated gas; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. groundwater containing minerals, or industrial water, whose recovery is connected with development of other types of minerals and that is recovered during development of mineral deposits or during construction and operation of underground structures; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  3. minerals extracted during development of noncommercial mineral reserves, meaning residual reserves of reduced quality, other than where reserve quality deteriorated as a result of selective working of a deposit. The Government of the Russian Federation establishes the procedure for classifying mineral reserves as noncommercial reserves; [As amended by Federal Law No. 389-FZ of July 31, 2023.]

  4. minerals remaining in overburden rock, host or dilution rock, dumps, or processing waste because no industrial technology for their recovery exists in the Russian Federation, and minerals extracted from overburden and host or dilution rock or waste from mining and related processing operations, including through processing of oil sludge, within mineral-content standards for those rocks and wastes approved under a procedure determined by the Government of the Russian Federation;

[Subparagraph 6 deleted by Federal Law No. 57-FZ of May 29, 2002.]

  1. mineral water used by the taxpayer exclusively for medical and resort purposes without direct sale, including after treatment, preparation, processing, or bottling; [As amended by Federal Law No. 57-FZ of May 29, 2002.]

  2. groundwater used by the taxpayer exclusively for agricultural purposes, including irrigation of agricultural land and water supply to livestock farms, livestock complexes, poultry farms, agricultural cooperatives, and nonprofit gardening and vegetable-gardening partnerships; [As amended by Federal Laws No. 57-FZ of May 29, 2002, and No. 321-FZ of September 29, 2019.]

  3. [Subparagraph added by Federal Law No. 151-FZ of July 27, 2006; repealed by Federal Law No. 366-FZ of November 24, 2014.]

  4. [Subparagraph added by Federal Law No. 151-FZ of July 27, 2006; repealed by Federal Law No. 301-FZ of August 3, 2018.]

  5. [Subparagraph added by Federal Law No. 158-FZ of July 22, 2008; repealed by Federal Law No. 366-FZ of November 24, 2014.]

  6. [Subparagraph added by Federal Law No. 158-FZ of July 22, 2008; repealed by Federal Law No. 366-FZ of November 24, 2014.]

  7. [Subparagraph added by Federal Law No. 158-FZ of July 22, 2008; repealed by Federal Law No. 366-FZ of November 24, 2014.]

  8. natural combustible gas, other than associated gas, injected into a formation to maintain formation pressure during hydrocarbon-feedstock extraction within one or more subsoil areas whose use rights were granted to the taxpayer under licenses, in accordance with a field-development technical plan providing for that work in those areas; [Subparagraph added by Federal Law No. 125-FZ of June 4, 2011; as amended by Federal Law No. 259-FZ of August 8, 2024.]

13.1. gas condensate injected into a formation to maintain formation pressure during hydrocarbon-feedstock extraction within one or more subsoil areas whose use rights were granted to the taxpayer under subsoil-use licenses, in accordance with a field-development technical plan providing for that work in those areas; [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

  1. [Subparagraph added by Federal Law No. 258-FZ of July 21, 2011; repealed by Federal Law No. 366-FZ of November 24, 2014.]

  2. [Subparagraph added by Federal Law No. 258-FZ of July 21, 2011; repealed by Federal Law No. 366-FZ of November 24, 2014.]

  3. [Subparagraph added by Federal Law No. 258-FZ of July 21, 2011; repealed by Federal Law No. 366-FZ of November 24, 2014.]

  4. commercial tin ores extracted in subsoil areas located wholly or partly in the Far Eastern Federal District during the period from January 1, 2013, through December 31, 2022, inclusive; [Subparagraph added by Federal Law No. 258-FZ of July 21, 2011; as amended by Federal Law No. 335-FZ of November 27, 2017.]

  5. natural combustible gas from subsoil areas located wholly or partly on the Yamal and/or Gydan Peninsulas in the Yamalo-Nenets Autonomous Okrug and used exclusively to produce liquefied natural gas and/or ammonia and/or hydrogen, until cumulative production of natural combustible gas in the subsoil area reaches 250 billion cubic meters, beginning on the first day of the month in which the first batch of liquefied natural gas and/or ammonia and/or hydrogen produced from that gas was sold, but for no more than 12 years from that date.

For purposes of this subparagraph and subparagraphs 18.1, 19, and 19.1 of this paragraph, use of natural combustible gas exclusively to produce liquefied natural gas and/or ammonia and/or hydrogen also includes its sale by the taxpayer to a Russian organization in the same group of persons as the taxpayer exclusively for use as feedstock to produce those products at production facilities owned by that organization and having a design capacity exceeding 20 tonnes per hour. To apply this textual paragraph, the taxpayer submits the following documents to the tax authority with the tax return: [As amended by Federal Law No. 362-FZ of October 29, 2024.]

a copy of the contract for sale of the extracted natural combustible gas to that Russian organization;

copies of primary accounting documents confirming receipt and recognition in the accounts of natural combustible gas acquired from the taxpayer by that Russian organization during the tax period;

copies of primary accounting documents confirming receipt and recognition in the accounts of finished products consisting of liquefied natural gas and/or ammonia and/or hydrogen produced from natural combustible gas extracted and sold by the taxpayer to that Russian organization during the tax period;

copies of primary accounting documents confirming the date of sale of the first batch of liquefied natural gas and/or ammonia and/or hydrogen produced from natural combustible gas extracted by the taxpayer.

For purposes of this subparagraph and subparagraphs 18.1, 19, and 19.1 of this paragraph, an organization is in the same group of persons as the taxpayer if one of the following conditions is met:

the organization participates directly and/or indirectly in the taxpayer with an interest of at least 50 percent;

the taxpayer participates directly and/or indirectly in the organization with an interest of at least 50 percent;

the same person participates directly and/or indirectly in both the organization and the taxpayer with an interest of at least 50 percent in each; [Subparagraph added by Federal Law No. 258-FZ of July 21, 2011; as amended by Federal Law No. 356-FZ of July 24, 2023.]

18.1. natural combustible gas from subsoil areas located wholly north of the Arctic Circle and wholly within the boundaries of Arkhangelsk Oblast, the Nenets Autonomous Okrug, the Komi Republic, the Yamalo-Nenets Autonomous Okrug, Krasnoyarsk Krai, the Sakha Republic (Yakutia), or the Chukotka Autonomous Okrug, and used exclusively to produce liquefied natural gas and/or ammonia and/or hydrogen and/or as feedstock to produce petrochemical products at new production facilities, until cumulative production of natural combustible gas in the subsoil area reaches 250 billion cubic meters, beginning on the first day of the month in which the first batch of those products was sold, but for no more than 12 years from that date. [As amended by Federal Law No. 362-FZ of October 29, 2024.]

For purposes of this subparagraph and subparagraph 19.1 of this paragraph:

new production facilities are facilities for producing liquefied natural gas and/or processing natural combustible gas into petrochemical products that were first placed in service on or after January 1, 2022;

the term "petrochemical products" has the meaning specified in paragraph 1 of Article 179.3 of this Code;

[Subparagraph added by Federal Law No. 65-FZ of March 18, 2020.]

18.2. natural combustible gas from subsoil areas located wholly or partly on the Yamal Peninsula in the Yamalo-Nenets Autonomous Okrug and used exclusively to produce liquefied natural gas from a particular hydrocarbon-feedstock accumulation having an approved permeability not exceeding 1 × 10^-3 µm² and classified, according to the state balance of mineral reserves, as Achimov or Jurassic productive deposits, from January 1, 2028, until cumulative production of natural combustible gas across all subsoil areas reaches 130 billion cubic meters, but no later than December 31, 2037; [Subparagraph added by Federal Law No. 416-FZ of November 29, 2024.]

  1. gas condensate extracted together with natural combustible gas used exclusively to produce liquefied natural gas and/or ammonia and/or hydrogen in subsoil areas located wholly or partly on the Yamal and/or Gydan Peninsulas in the Yamalo-Nenets Autonomous Okrug, until cumulative production of gas condensate in the subsoil area reaches 20 million tonnes, beginning on the first day of the month in which the first batch of liquefied natural gas and/or ammonia and/or hydrogen produced from that natural combustible gas was sold, but for no more than 12 years from that date; [Subparagraph added by Federal Law No. 258-FZ of July 21, 2011; as amended by Federal Laws No. 65-FZ of March 18, 2020, and No. 356-FZ of July 24, 2023.]

19.1. gas condensate extracted together with natural combustible gas used exclusively to produce liquefied natural gas and/or ammonia and/or hydrogen and/or as feedstock to produce petrochemical products at new production facilities, in subsoil areas located wholly north of the Arctic Circle and wholly within the boundaries of Arkhangelsk Oblast, the Nenets Autonomous Okrug, the Komi Republic, the Yamalo-Nenets Autonomous Okrug, Krasnoyarsk Krai, the Sakha Republic (Yakutia), or the Chukotka Autonomous Okrug, until cumulative production of gas condensate in the subsoil area reaches 20 million tonnes, beginning on the first day of the month in which the first batch of those products was sold, but for no more than 12 years from that date; [Subparagraph added by Federal Law No. 65-FZ of March 18, 2020; as amended by Federal Law No. 362-FZ of October 29, 2024.]

19.2. gas condensate extracted together with natural combustible gas used exclusively to produce liquefied natural gas, in subsoil areas located wholly or partly on the Yamal Peninsula in the Yamalo-Nenets Autonomous Okrug, from a particular hydrocarbon-feedstock accumulation having an approved permeability not exceeding 1 × 10^-3 µm² and classified, according to the state balance of mineral reserves, as Achimov or Jurassic productive deposits, from January 1, 2028, until cumulative production of gas condensate across all subsoil areas reaches 15 million tonnes, but no later than December 31, 2037; [Subparagraph added by Federal Law No. 416-FZ of November 29, 2024.]

  1. hydrocarbon feedstock extracted from a hydrocarbon-feedstock accumulation in a subsoil area located wholly within the boundaries of internal sea waters or the territorial sea, on the continental shelf of the Russian Federation, or in the Russian part or Russian sector of the bed of the Caspian Sea, if at least one of the following conditions is met:

as of January 1, 2016, the depletion level of reserves of each type of hydrocarbon feedstock, other than associated gas, extracted from the relevant accumulation is less than 0.1 percent;

as of January 1, 2016, the reserves of hydrocarbon feedstock extracted from the relevant accumulation had not been entered in the state balance of mineral reserves.

For purposes of this subparagraph, the taxpayer independently calculates the depletion level of reserves of each type of hydrocarbon feedstock, other than associated gas, extracted from the accumulation, using data from the state balance of mineral reserves, as cumulative production of that type of hydrocarbon feedstock from the relevant accumulation, including extraction losses, divided by the initial reserves, or, for oil, initial recoverable reserves, of that accumulation.

Initial recoverable oil reserves, duly approved taking into account increases and write-offs of oil reserves, are the sum of recoverable reserves in all categories and cumulative production from the accumulation since development began. [As amended by Federal Law No. 102-FZ of April 5, 2016.]

Initial reserves of natural combustible gas, other than associated gas, or gas condensate, duly approved taking into account increases and write-offs of those reserves, are the sum of reserves of natural combustible gas or gas condensate in all categories and cumulative production from the relevant hydrocarbon-feedstock accumulation since development began. [As amended by Federal Law No. 102-FZ of April 5, 2016.]

This subparagraph applies through the end of the tax period containing the date on which the technological development scheme for the offshore hydrocarbon field containing the relevant accumulation or accumulations is first duly approved, but for no more than 60 calendar months beginning on the first day of the month following the month in which reserves of any type of hydrocarbon feedstock in the relevant accumulation that are subject to the tax were first entered in the state balance of mineral reserves.

[Textual paragraph repealed by Federal Law No. 366-FZ of November 24, 2014.]

[Subparagraph added by Federal Law No. 268-FZ of September 30, 2013.]

  1. [Subparagraph added by Federal Law No. 366-FZ of November 24, 2014; repealed by Federal Law No. 301-FZ of August 3, 2018.]

  2. coal and/or iron ore extracted in implementing an investment project in the free economic zone in the territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, Kherson Region, and adjacent territories, from subsoil areas located in those territories, where information on the project is contained in an investment declaration meeting the requirements of Federal Law No. 266-FZ of June 24, 2023, On the Free Economic Zone in the Territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, Kherson Region, and Adjacent Territories. [As amended by Federal Law No. 148-FZ of June 22, 2024.]

This subparagraph applies:

to tax periods beginning on or after the first day of the tax period in which, according to the state balance of mineral reserves, coal and/or iron ore was first extracted in implementing the investment project, through the last day, inclusive, of the tax period that is the last month of the period specified in the second textual paragraph of paragraph 17 of Article 427 of this Code, provided the condition established by that textual paragraph is met;

to tax periods beginning on or after the first day of the tax period following the end of the period specified in the third textual paragraph of this subparagraph, through the last day, inclusive, of the period specified in the third textual paragraph of paragraph 17 of Article 427 of this Code.

If an agreement on conditions for activities in the free economic zone in the territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and Kherson Region is terminated unilaterally, or, for the free economic zone in adjacent territories, by agreement of the parties or by a court decision, on grounds provided for by Federal Law No. 266-FZ of June 24, 2023, the tax must be calculated and paid to the budget. The tax is calculated without applying the reduced rates provided for by the first textual paragraph of this paragraph for the entire period in which the investment project was implemented in the free economic zone in those territories. The calculated amount must be paid after the tax period in which the agreement was terminated, no later than the deadline established for payment of tax for a tax period. [As amended by Federal Law No. 148-FZ of June 22, 2024.]

[Subparagraph added by Federal Law No. 268-FZ of June 24, 2023.]

1.1. [Paragraph added by Federal Law No. 258-FZ of July 21, 2011; repealed by Federal Law No. 366-FZ of November 24, 2014.]

1.2. [Paragraph added by Federal Law No. 268-FZ of September 30, 2013; repealed by Federal Law No. 366-FZ of November 24, 2014.]

2. Unless otherwise established by paragraph 1 and/or 2.1 of this Article, tax applies at one of the following rates, depending on the type of extracted mineral, multiplied by the rent coefficient K_RENT determined in accordance with Article 342.8 of this Code:

  1. RUB 1 per tonne of potassium salts. This rate is multiplied by coefficient K_PS, determined in accordance with Article 342.12 of this Code;

  2. 4.0 percent for extraction of:

peat;

oil shale;

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

  1. 4.8 percent for extraction of:

commercial ferrous-metal ores other than iron ore, not including oxidized ferruginous quartzites;

ores of rare metals that form their own deposits;

rare metals constituting associated components in ores of other rare metals that form their own deposits, ores of other minerals, or multicomponent complex ores.

For extraction of commercial ferrous-metal ores, this rate is multiplied by coefficient K_UND, characterizing the method of extraction of commercial ferrous-metal ores and determined in accordance with Article 342.1 of this Code.

For extraction of ores of rare metals comprising lithium, beryllium, scandium, yttrium, lanthanum, cerium, praseodymium, neodymium, samarium, europium, gadolinium, terbium, dysprosium, holmium, erbium, thulium, ytterbium, lutetium, germanium, niobium, tantalum, and rhenium that form their own deposits, and those rare metals when they constitute associated components in ores of other rare metals that form their own deposits, ores of other minerals, or multicomponent complex ores, this rate is multiplied by coefficient K_RM, characterizing special aspects of rare-metal extraction and determined in accordance with Article 342.7 of this Code;

3.1. RUB 1 per tonne of iron ore other than oxidized ferruginous quartzites. This rate is multiplied by coefficient K_IO, determined in accordance with Article 342.9 of this Code.

For extraction of iron ore, this rate is multiplied by coefficient K_UND, characterizing the extraction method and determined in accordance with Article 342.1 of this Code;

  1. 5.5 percent for extraction of:

radioactive-metal raw materials;

mining-chemical nonmetallic raw materials other than potassium salts and apatite-nepheline, apatite, and phosphorite ores;

nonmetallic raw materials used primarily in construction;

natural salt and pure sodium chloride;

industrial groundwater and thermal water;

nepheline and bauxite;

  1. 6.0 percent for extraction of:

mining nonmetallic raw materials;

bituminous rocks;

concentrates and other intermediate products containing one or more precious metals; [As amended by Federal Law No. 19-FZ of February 28, 2025.]

other minerals not included in another group;

  1. 6.5 percent for extraction of:

[Textual paragraph repealed by Federal Law No. 19-FZ of February 28, 2025.]

precious metals, other than gold, constituting useful components of multicomponent complex ore;

marketable products of piezo-optic raw materials, ultra-pure quartz raw materials, and semiprecious-stone raw materials;

  1. 7.5 percent for extraction of mineral water and therapeutic mud;

  2. 8.0 percent for extraction of:

commercial nonferrous-metal ores other than nepheline and bauxite;

multicomponent complex ores and useful components of multicomponent complex ores, other than precious and rare metals and other than multicomponent complex ores extracted in subsoil areas located wholly or partly in Krasnoyarsk Krai;

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

8.1. 8.4 percent for extraction of natural diamonds and other precious and semiprecious stones; [Subparagraph added by Federal Law No. 176-FZ of July 12, 2024.]

  1. RUB 766 per tonne of extracted desalted, dehydrated, and stabilized oil from January 1 through December 31, 2015, inclusive; RUB 857 from January 1 through December 31, 2016, inclusive; and RUB 919 from January 1, 2017, other than oil extracted in subsoil areas for which additional income tax on hydrocarbon extraction is calculated throughout the tax period. This rate is multiplied by coefficient K_C, characterizing movements in world oil prices. The product is reduced by indicator D_M, characterizing special aspects of oil extraction and determined under the procedure established by Article 342.5 of this Code.

If the difference calculated under the first textual paragraph of this subparagraph is negative, it is taken to be zero;

9.1. RUB 1 per tonne of desalted, dehydrated, and stabilized oil extracted in subsoil areas for which additional income tax on hydrocarbon extraction is calculated throughout the tax period. This rate is multiplied by coefficient K_NDD, characterizing the level of taxation of oil extracted in areas subject to additional income tax on hydrocarbon extraction and determined in accordance with Article 342.6 of this Code.

If a notice of exemption from the duties of a taxpayer for additional income tax on hydrocarbon extraction is sent to the tax authority in accordance with Article 333.44 of this Code for subsoil areas specified in subparagraph 1 of paragraph 1 of Article 333.44, mineral extraction tax on desalted, dehydrated, and stabilized oil extracted in those areas is charged at the rate under subparagraph 9 of this paragraph from January 1 of the year in which Chapter 25.4 of this Code entered into force, or, for areas whose oil reserves were not present in the state balance of mineral reserves as of January 1, 2018, from January 1 of the year following the year in which the oil reserves were first entered in that balance.

If a notice or repeat notice of exemption is sent in accordance with Article 333.44 of this Code for subsoil areas specified in subparagraph 5 of paragraph 1 of Article 333.45, the rate under subparagraph 9 of this paragraph applies to dehydrated, desalted, and stabilized oil extracted in those areas:

from January 1, 2020, for subsoil areas whose oil reserves were entered in the state balance of mineral reserves before January 1, 2019;

from January 1 of the year following the year in which oil reserves were first entered in the state balance of mineral reserves, for subsoil areas whose reserves were absent from that balance as of January 1, 2019;

  1. RUB 42 per tonne of gas condensate extracted from all types of hydrocarbon-feedstock deposits. This rate is multiplied by the base value of a unit of standard fuel, E_FU; coefficient K_S, characterizing the complexity of extracting natural combustible gas and/or gas condensate from a hydrocarbon-feedstock accumulation; and adjustment coefficient K_KM, all determined in accordance with Article 342.4 of this Code. The product is increased by indicator K_GC, determined in accordance with paragraph 19 of Article 342.4, and by K_MAN, determined under paragraph 7 of Article 342.5, multiplied by 0.75, the coefficient characterizing the quantity of gas condensate extracted excluding the broad fraction of light hydrocarbons to which K_MAN does not apply. The rate calculated under this subparagraph is rounded to a whole ruble under the applicable rounding rules; [As amended by Federal Law No. 539-FZ of November 27, 2023.]

  2. RUB 35 per 1,000 cubic meters of natural combustible gas extracted from all types of hydrocarbon-feedstock deposits. This rate is multiplied by the base value of a unit of standard fuel, E_FU, and coefficient K_S, characterizing the complexity of extracting natural combustible gas and/or gas condensate from a hydrocarbon-feedstock accumulation, both determined in accordance with Article 342.4 of this Code. The product is increased by indicator T_G, characterizing expenses for transportation of natural combustible gas and determined in accordance with Article 342.4, and indicator K_KG, determined in accordance with Article 342.16. If the resulting sum is below zero, the rate is taken to be zero. The rate calculated under this subparagraph is rounded to a whole ruble under the applicable rounding rules; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

  3. RUB 47 per tonne of anthracite. This rate is multiplied by the deflator coefficient established quarterly for that type of coal for each following quarter, reflecting changes in Russian coal prices during the preceding quarter, and by the deflator coefficients previously applied under this paragraph, and is increased by coefficient K_AN, determined in accordance with Article 342.14 of this Code. The deflator coefficient is determined and officially published under the procedure established by the Government of the Russian Federation; [As amended by Federal Law No. 176-FZ of July 12, 2024.]

  4. RUB 1 per tonne of coking coal. This rate is multiplied by coefficient K_COAL, determined in accordance with Article 342.11 of this Code;

  5. RUB 11 per tonne of lignite. This rate is multiplied by the deflator coefficient established quarterly for that type of coal for each following quarter, reflecting changes in Russian coal prices during the preceding quarter, and by the deflator coefficients previously applied under this paragraph. The deflator coefficient is determined and officially published under the procedure established by the Government of the Russian Federation;

  6. RUB 24 per tonne of coal other than anthracite, coking coal, and lignite. This rate is multiplied by the deflator coefficient established quarterly for that type of coal for each following quarter, reflecting changes in Russian coal prices during the preceding quarter, and by the deflator coefficients previously applied under this paragraph, and is increased by coefficient K_ENRG, determined in accordance with Article 342.13 of this Code. The deflator coefficient is determined and officially published under the procedure established by the Government of the Russian Federation; [As amended by Federal Law No. 176-FZ of July 12, 2024.]

  7. RUB 1 per tonne of multicomponent complex ore containing copper, nickel, and/or platinum-group metals and extracted in subsoil areas located wholly or partly in Krasnoyarsk Krai. This rate is multiplied by coefficient K_MCO, determined in accordance with Article 342.10 of this Code;

  8. RUB 270 per tonne of multicomponent complex ore not containing copper and/or nickel and/or platinum-group metals and extracted in subsoil areas located wholly or partly in Krasnoyarsk Krai;

  9. RUB 1 per tonne of apatite-staffelite, apatite-magnetite, and low-iron apatite ores. This rate is multiplied by coefficient K_PR, determined in accordance with Article 342.15 of this Code; [As amended by Federal Law No. 176-FZ of July 12, 2024.]

  10. RUB 1 per tonne of apatite-nepheline, apatite, and phosphorite ores. This rate is multiplied by coefficient K_PR, determined in accordance with Article 342.15 of this Code; [As amended by Federal Law No. 176-FZ of July 12, 2024.]

  11. [Subparagraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph as worded by Federal Law No. 382-FZ of November 29, 2021.]

2.1. Unless otherwise established by paragraph 1 of this Article, for extraction of minerals whose tax base is their value under subparagraph 2 of paragraph 2 of Article 338 of this Code, other than associated gas, tax applies at the following rates:

  1. 30 percent for extraction of minerals before expiration of the periods and at the fields specified in subparagraph 1 and the second textual paragraph of subparagraph 3 of paragraph 6 of Article 338 of this Code; [As amended by Federal Law No. 142-FZ of May 28, 2022.]

  2. 15 percent for extraction of minerals before expiration of the periods and at the fields specified in subparagraph 2 of paragraph 6 of Article 338 of this Code;

  3. 10 percent for extraction of minerals other than natural combustible gas before expiration of the periods and at the fields specified in the first textual paragraph of subparagraph 3 of paragraph 6 of Article 338 of this Code; [As amended by Federal Law No. 142-FZ of May 28, 2022.]

  4. 5 percent for extraction of minerals other than natural combustible gas before expiration of the periods and at the fields specified in subparagraph 4 of paragraph 6 of Article 338 of this Code. A 4.5-percent rate applies to extraction of minerals other than natural combustible gas by organizations not entitled to export to world markets liquefied natural gas produced from natural combustible gas extracted at new offshore hydrocarbon fields, before expiration of the periods and at the fields specified in subparagraph 4 of paragraph 6 of Article 338;

  5. 1.3 percent for extraction of natural combustible gas before expiration of the periods and at the fields specified in the first textual paragraph of subparagraph 3 of paragraph 6 of Article 338 of this Code; [As amended by Federal Law No. 142-FZ of May 28, 2022.]

  6. 1 percent for extraction of natural combustible gas before expiration of the periods and at the fields specified in subparagraph 4 of paragraph 6 of Article 338 of this Code.

[Paragraph added by Federal Law No. 268-FZ of September 30, 2013.]

2.2. The rates specified in subparagraphs 1-6, 8, 12, 14, 15, and 19 of paragraph 2 of this Article, other than rates applying to commonly occurring minerals, industrial groundwater and thermal water, and rates applying to ores of rare metals that form their own deposits and rare metals constituting associated components in ores of other rare metals that form their own deposits, ores of other minerals, or multicomponent complex ores, to which coefficient K_RM characterizing special aspects of rare-metal extraction applies, are multiplied by coefficient K_TD, characterizing the territory of mineral extraction and determined in accordance with Articles 342.3 and 342.3-1 of this Code. [Paragraph added by Federal Law No. 267-FZ of September 30, 2013; as amended by Federal Laws No. 284-FZ of August 2, 2019, No. 382-FZ of November 29, 2021, and No. 176-FZ of July 12, 2024.]

2.3. [Paragraph added by Federal Law No. 382-FZ of November 29, 2021; repealed by Federal Law No. 147-FZ of June 7, 2025.]

2.4. For tax periods beginning from January 1 through March 31, 2023, inclusive, the rates specified in subparagraphs 12, 13, and 15 of paragraph 2 of this Article, determined taking into account the coefficients provided for by this Article, are increased by RUB 380 per tonne. [Paragraph added by Federal Law No. 443-FZ of November 21, 2022.]

3. Unless otherwise stated in this paragraph, coefficient K_C, characterizing movements in world oil prices, is determined monthly by the taxpayer as the average Urals crude-oil price for the tax period, expressed in US dollars per barrel, P, less 15, multiplied by the average exchange rate of the US dollar against the Russian ruble for the tax period established by the Central Bank of the Russian Federation, FX, and divided by 261: [As amended by Federal Laws No. 158-FZ of July 22, 2008, and No. 301-FZ of August 3, 2018.]

The average Urals crude-oil price for the elapsed tax period, expressed in US dollars per barrel, is the sum of: the arithmetic mean for all trading days in the tax period of one-half of the sum of the Urals FOB Primorsk and Urals Med Aframax FOB Novorossiysk quotations for each trading day, multiplied by 0.78; and the arithmetic mean of the ESPO Blend FOB Kozmino price quotation for all trading days in the tax period, multiplied by 0.22. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph added by Federal Law No. 36-FZ of February 23, 2023; repealed by Federal Law No. 362-FZ of October 29, 2024.]

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023; repealed by Federal Law No. 362-FZ of October 29, 2024.]

The average Urals crude-oil price for an elapsed month must be communicated monthly through official information sources no later than the 15th day of the following month under the procedure established by the Government of the Russian Federation. [As amended by Federal Laws No. 424-FZ of November 27, 2018, and No. 539-FZ of November 27, 2023.]

If that information is unavailable from official sources, the taxpayer independently determines the average Urals crude-oil price for the elapsed tax period. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

The taxpayer independently determines the average exchange rate of the US dollar against the Russian ruble for the tax period as the arithmetic mean of the exchange rate established by the Central Bank of the Russian Federation for every day in that tax period.

Coefficient K_C, calculated under this paragraph, is rounded to four decimal places under the applicable rounding rules.

Coefficient K_C is taken to be zero for extraction of: [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

[Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; repealed by Federal Law No. 342-FZ of October 15, 2020.]

oil from a particular hydrocarbon-feedstock accumulation classified, according to the state balance of mineral reserves, as Bazhenov, Abalak, Khadum, or Domanik productive deposits, if all the following conditions are simultaneously met: [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

the oil is extracted from wells operating under duly approved design documentation exclusively in hydrocarbon-feedstock accumulations classified as those productive deposits; [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

oil extracted from those accumulations is accounted for in accordance with paragraph 9 of Article 339 of this Code; [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

the oil is extracted from hydrocarbon-feedstock accumulations whose reserves were recorded in the state balance of mineral reserves approved as of January 1, 2012, and whose depletion level according to that balance as of January 1, 2012, was below 13 percent, or whose reserves were entered in the state balance after January 1, 2012. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

Where the conditions established by this paragraph are met, coefficient K_C is taken to be zero for oil extracted from a particular hydrocarbon-feedstock accumulation classified as Bazhenov, Abalak, Khadum, or Domanik productive deposits from the tax period following the period in which the oil reserves for that accumulation were entered in the state balance of mineral reserves until 180 tax periods have elapsed, beginning on one of the following dates: [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Law No. 362-FZ of October 29, 2024.]

January 1, 2014, for hydrocarbon-feedstock accumulations other than those classified as Bazhenov productive deposits whose depletion level according to the state balance as of January 1, 2012, was greater than 1 percent or equal to 1 percent, but below 3 percent; [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Law No. 362-FZ of October 29, 2024.]

January 1, 2015, for hydrocarbon-feedstock accumulations other than those classified as Bazhenov productive deposits whose depletion level according to the state balance as of January 1, 2012, was greater than 3 percent or equal to 3 percent; [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Law No. 362-FZ of October 29, 2024.]

January 1, 2020, for hydrocarbon-feedstock accumulations classified as Bazhenov productive deposits whose depletion level according to the state balance as of January 1, 2020, exceeded 1 percent; [Textual paragraph added by Federal Law No. 362-FZ of October 29, 2024.]

January 1 of the year in which the depletion level of the hydrocarbon-feedstock accumulation, calculated by the taxpayer from the state balance approved in the year preceding the tax-period year, first exceeded 1 percent, for other accumulations. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

For purposes of applying the eleventh through fourteenth textual paragraphs of this paragraph, the depletion level of a hydrocarbon-feedstock accumulation is calculated under paragraph 5 of Article 342.2 of this Code. [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Laws No. 36-FZ of February 23, 2023, and No. 389-FZ of July 31, 2023.]

If coefficient K_C determined under this paragraph is below zero, it is taken to be zero. [Textual paragraph added by Federal Law No. 321-FZ of October 15, 2020.]

[Paragraph added by Federal Law No. 151-FZ of July 27, 2006.]

4. [Paragraph added by Federal Law No. 151-FZ of July 27, 2006; repealed by Federal Law No. 366-FZ of November 24, 2014.]

5. [Paragraph added by Federal Law No. 258-FZ of July 21, 2011; repealed by Federal Law No. 366-FZ of November 24, 2014.]

6. [Paragraph added by Federal Law No. 342-FZ of October 15, 2020; repealed by Federal Law No. 309-FZ of July 2, 2021.]

[Article 342 complete.]

Article 342.1. Procedure for Determining and Applying the Coefficient Characterizing the Method of Extraction of Commercial Ferrous-Metal Ores (K_UND)

1. Coefficient K_UND, characterizing the method of extraction of commercial ferrous-metal ores, is:

  1. 0.25 for extraction of commercial ferrous-metal ores in subsoil areas where balance reserves of ferrous-metal ores intended for underground extraction exceed 90 percent of the balance reserves of ferrous-metal ores in those areas.

For purposes of this subparagraph, the duly approved balance-reserve indicator for ferrous-metal ores is used and is determined as the sum of reserves in categories A, B, C1, and C2 according to the state balance of mineral reserves as of January 1, 2022;

  1. 1 for extraction of commercial ferrous-metal ores in subsoil areas that do not meet the criterion in subparagraph 1 of this paragraph and in the cases provided for by paragraph 2 of this Article.

2. Coefficient K_UND is taken to be 1:

for tax periods beginning on or after January 1, 2034;

from the tax period in which the following difference, determined cumulatively from the first tax period of the calendar year, exceeds the taxpayer's aggregate capital investments during the calendar year preceding the tax-period year, excluding VAT, in fixed assets intended for underground extraction of commercial ferrous-metal ores in the subsoil areas specified in subparagraph 1 of paragraph 1 of this Article, through the last tax period of the calendar year, inclusive: the difference between the aggregate tax calculated for all subsoil areas meeting that subparagraph using K_UND=1 and the aggregate tax calculated for those areas using K_UND=0.25.

Capital investments not taken into account in determining K_UND under this paragraph during tax periods of the current calendar year may be taken into account in determining K_UND during the 24 tax periods immediately following the current calendar year.

Property is classified as fixed assets under paragraph 1 of Article 257 of this Code.

3. For purposes of this Article, the list of types of fixed assets intended for use in underground extraction of commercial ferrous-metal ores is approved, in coordination with the Ministry of Finance of the Russian Federation, by the federal executive authority responsible for developing state policy and normative legal regulation for the industrial and defense-industrial sectors.

[Article added by Federal Law No. 152-FZ of July 2, 2013; as amended by Federal Law No. 389-FZ of July 31, 2023.]

[Article 342.1 complete.]

Article 342.2. Procedure for Determining and Applying the Coefficient Characterizing the Complexity of Oil Extraction (K_D) and the Coefficient Characterizing the Depletion Level of a Particular Hydrocarbon-Feedstock Accumulation (K_DV)

1. Subject to the conditions established by this Article, coefficient K_D, characterizing the complexity of oil extraction, is:

  1. [Subparagraph repealed by Federal Law No. 366-FZ of November 24, 2014.]

  2. 0.2 for oil extracted from a particular hydrocarbon-feedstock accumulation having an approved permeability not exceeding 2 × 10^-3 µm² and an effective oil-saturated formation thickness not exceeding 10 meters;

  3. 0.4 for oil extracted from a particular hydrocarbon-feedstock accumulation having an approved permeability not exceeding 2 × 10^-3 µm² and an effective oil-saturated formation thickness exceeding 10 meters;

  4. 0.8 for oil extracted from a particular hydrocarbon-feedstock accumulation classified, according to the state balance of mineral reserves, as productive deposits of the Tyumen Formation;

  5. 1 for oil extracted from other hydrocarbon-feedstock accumulations whose characteristics do not correspond to those specified in subparagraphs 2-4 of this paragraph. [As amended by Federal Law No. 366-FZ of November 24, 2014.]

2. Coefficient K_D applies from the tax period following the tax period in which the oil reserves for the particular hydrocarbon-feedstock accumulation were entered in the state balance of mineral reserves. For purposes of this Chapter, the date on which oil reserves are entered in the state balance is the date on which the federal executive authority responsible for maintaining that balance duly approves the state mineral-reserve expert examination conclusion. [As amended by Federal Law No. 187-FZ of June 28, 2014.]

The K_D values established by subparagraphs 2-4 of paragraph 1 of this Article apply until 180 tax periods have elapsed beginning on January 1 of the year in which the depletion level of the particular accumulation exceeded 1 percent, unless otherwise established by this paragraph. Thereafter, the coefficient is 1. [As amended by Federal Law No. 366-FZ of November 24, 2014.]

[Textual paragraph repealed by Federal Law No. 366-FZ of November 24, 2014.]

For accumulations whose depletion level according to the state balance as of January 1, 2013, exceeded 1 percent, the K_D values established by subparagraphs 2-4 of paragraph 1 apply until expiration of the period established by the second textual paragraph of this paragraph beginning on January 1, 2014, unless otherwise established by this paragraph. Thereafter, K_D is 1. [Textual paragraph added by Federal Law No. 187-FZ of June 28, 2014; as amended by Federal Law No. 366-FZ of November 24, 2014.]

For accumulations specified in subparagraph 4 of paragraph 1 whose depletion level according to the state balance as of January 1, 2012, exceeded 3 percent, the K_D value established by that subparagraph applies until expiration of the period established by the second textual paragraph of this paragraph beginning on January 1, 2015. Thereafter, K_D is 1. [Textual paragraph added by Federal Law No. 187-FZ of June 28, 2014.]

For purposes of calculating K_D and K_DV, the taxpayer calculates the depletion level of a particular hydrocarbon-feedstock accumulation from the state balance of mineral reserves approved in the year preceding the tax-period year.

3. For a hydrocarbon-feedstock accumulation located within a subsoil area, other than hydrocarbon feedstock specified in Article 342.4 of this Code, coefficient K_DV is determined as follows: [As amended by Federal Law No. 263-FZ of September 30, 2013.]

  1. if K_D for the accumulation is below 1 and its depletion level is below 0.8, K_DV is 1;

  2. if K_D for the accumulation is below 1 and its depletion level is at least 0.8 but not more than 1, K_DV is calculated using the following formula:

K_DV = 3.8 - 3.5 × N_DV / V_DV,

where:

N_DV is cumulative oil production from the particular hydrocarbon-feedstock accumulation, including extraction losses, according to the state balance of mineral reserves approved in the year preceding the tax-period year;

V_DV is the initial recoverable oil reserves, duly approved taking into account increases and write-offs of oil reserves, determined as the sum of recoverable reserves in all categories as of January 1 of the year preceding the tax-period year and cumulative production from the particular accumulation since development began, according to the state balance approved in the year preceding the tax-period year; [As amended by Federal Law No. 102-FZ of April 5, 2016.]

  1. if K_D for the accumulation is below 1 and its depletion level exceeds 1, K_DV is 0.3;

  2. [Subparagraph repealed by Federal Law No. 342-FZ of October 15, 2020.]

  3. if the subsoil area contains no hydrocarbon-feedstock accumulation for which K_D is below 1, K_DV is 1 for oil extracted from accumulations within that area.

4. Coefficient K_DV, calculated under paragraph 3 of this Article, is rounded to four decimal places under the applicable rounding rules.

5. For purposes of this Article, the taxpayer independently calculates the depletion level of a particular hydrocarbon-feedstock accumulation from the approved state balance of mineral reserves as cumulative oil production from that accumulation, including extraction losses, as of the date the balance was compiled, divided by initial recoverable oil reserves, determined as the sum of recoverable reserves in all categories and cumulative production from that accumulation since development began as of the date the balance was approved. [As amended by Federal Law No. 102-FZ of April 5, 2016.]

6. To apply the K_D values established by subparagraphs 2-4 of paragraph 1 of this Article, all the following conditions must be met simultaneously: [As amended by Federal Law No. 366-FZ of November 24, 2014.]

the oil is extracted from wells operating under duly approved design documentation exclusively in the hydrocarbon-feedstock accumulations specified in subparagraphs 2-4 of paragraph 1 of this Article; [As amended by Federal Law No. 366-FZ of November 24, 2014.]

oil extracted from those accumulations is accounted for in accordance with paragraph 9 of Article 339 of this Code; [As amended by Federal Law No. 366-FZ of November 24, 2014.]

the oil is extracted from accumulations whose oil reserves were entered in the state balance after January 1, 2012, or whose reserves were recorded in the balance as of January 1, 2012, and whose depletion level according to that balance as of that date was: [As amended by Federal Law No. 187-FZ of June 28, 2014.]

below 13 percent for oil extracted from accumulations specified in subparagraph 4 of paragraph 1 of this Article; [Textual paragraph added by Federal Law No. 187-FZ of June 28, 2014.]

below 3 percent for oil extracted from accumulations specified in subparagraphs 2 and 3 of paragraph 1. [Textual paragraph added by Federal Law No. 187-FZ of June 28, 2014.]

If the conditions established by this paragraph are not met, K_D is 1.

7. To determine the K_D values established by subparagraphs 2 and 3 of paragraph 1 of this Article, the permeability and effective oil-saturated formation thickness indicators for the hydrocarbon-feedstock accumulation stated in the state balance approved in the year preceding the tax-period year are used. Those indicators are determined under the procedure established by federal executive authorities designated by the Government of the Russian Federation, unless otherwise established by paragraph 8 of this Article. [As amended by Federal Law No. 187-FZ of June 28, 2014.]

8. If oil reserves for a particular hydrocarbon-feedstock accumulation are entered in the state balance, or the permeability and/or effective oil-saturated formation thickness indicators for that accumulation are changed, on the basis of a state mineral-reserve expert examination conclusion approved for that accumulation by the federal executive authority responsible for maintaining the state balance, the indicators specified in that conclusion are used to determine the K_D values established by subparagraphs 2 and 3 of paragraph 1 during all tax periods beginning on the first day of the month following approval of the conclusion through the end of the calendar year following the year of approval, provided the indicators were determined under the procedure in paragraph 7.

If the indicators in the conclusion are expressed as a range, the arithmetic mean of the minimum and maximum values of the range is used for purposes of this Article.

If, according to the permeability and/or effective oil-saturated formation thickness indicators for the relevant accumulation stated in the state balance as of January 1 of the year following approval of the conclusion, higher K_D values apply to oil extracted from the accumulation than the taxpayer applied under the first textual paragraph of this paragraph, the tax calculated on that oil must be recalculated using the K_D determined from that state balance, beginning with the tax period in which K_D was first applied using the conclusion. The tax resulting from the recalculation must be paid to the budgets within the Russian budget system. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Paragraph added by Federal Law No. 187-FZ of June 28, 2014.]

9. For purposes of this Chapter, stratigraphic characteristics of hydrocarbon-feedstock accumulations, comprising system, series, horizon, and formation, used to classify them as Bazhenov, Abalak, Khadum, or Domanik productive deposits or productive deposits of the Tyumen Formation according to the state balance of mineral reserves are approved, in coordination with the Ministry of Finance of the Russian Federation, by the federal executive authority responsible for developing state policy and normative legal regulation for the study, use, reproduction, and protection of natural resources. [Paragraph added by Federal Law No. 366-FZ of November 24, 2014.]

10. If, under duly approved design documentation, oil is extracted from a well operating simultaneously in several hydrocarbon-feedstock accumulations specified in subparagraphs 2-4 of paragraph 1 of this Article, the highest of the K_D values established by those subparagraphs for each such accumulation separately applies to oil extracted from all those accumulations, provided all conditions established by this Article are met for each accumulation. [Paragraph added by Federal Law No. 401-FZ of November 30, 2016.]

[Article added by Federal Law No. 213-FZ of July 23, 2013.]

[Article 342.2 complete.]

Article 342.3. Procedure for Determining and Applying the Coefficient Characterizing the Territory of Mineral Extraction

1. Coefficient K_TD, characterizing the territory of mineral extraction, applies to a participant in a regional investment project that meets the requirement in subparagraph 1 of paragraph 1 of Article 25.8 of this Code and is directed toward mineral extraction, or to an organization that has acquired the status of resident of a territory of advanced development under the Federal Law "On Territories of Advanced Development in the Russian Federation." The coefficient applies beginning with the tax period in which the organization is entered in the register of participants in regional investment projects or acquires resident status in a territory of advanced development, respectively. [As amended by Federal Laws No. 380-FZ of November 29, 2014, No. 144-FZ of May 23, 2016, and No. 334-FZ of July 14, 2022.]

2. [Paragraph repealed by Federal Law No. 144-FZ of May 23, 2016.]

3. [Paragraph repealed by Federal Law No. 144-FZ of May 23, 2016.]

4. Coefficient K_TD is taken to be zero until a participant in a regional investment project directed toward mineral extraction begins applying the corporate profit-tax rate established by paragraph 1.5 of Article 284 of this Code in accordance with paragraph 2 of Article 284.3 of this Code, or until a resident of a territory of advanced development begins applying the tax rate established by paragraph 1.8 of Article 284 of this Code in accordance with Article 284.4 of this Code. [As amended by Federal Laws No. 380-FZ of November 29, 2014, and No. 334-FZ of July 14, 2022.]

5. During 120 tax periods beginning when the corporate profit-tax rate starts to apply under paragraph 2 of Article 284.3 of this Code to a participant in a regional investment project meeting the requirement in subparagraph 1 of paragraph 1 of Article 25.8 of this Code, or under Article 284.4 of this Code to a resident of a territory of advanced development, coefficient K_TD is:

  1. zero during the first 24 tax periods;

  2. 0.2 from the 25th through the 48th tax period, inclusive;

  3. 0.4 from the 49th through the 72nd tax period, inclusive;

  4. 0.6 from the 73rd through the 96th tax period, inclusive;

  5. 0.8 from the 97th through the 120th tax period, inclusive;

  6. 1 during subsequent tax periods.

[As amended by Federal Laws No. 380-FZ of November 29, 2014, No. 144-FZ of May 23, 2016, and No. 334-FZ of July 14, 2022.]

6. For an organization that acquired the status of resident of a territory of advanced development under Federal Law No. 473-FZ of December 29, 2014, "On Territories of Advanced Development in the Russian Federation" before April 1, 2026, coefficient K_TD is taken to be 1 beginning with the tax period following the tax period in which the following difference, determined cumulatively from the tax period specified in paragraph 3 of Article 284.4 of this Code, exceeds the amount of capital investments stated in the agreement on conducting activities in the territory of advanced development: the difference between the tax calculated without coefficient K_TD and the tax calculated using a K_TD below 1.

Notwithstanding any other provision of this Article, for organizations that acquire the status of resident of a territory of advanced development under Federal Law No. 473-FZ of December 29, 2014, "On Territories of Advanced Development in the Russian Federation" on or after April 1, 2026, coefficient K_TD is taken to be 1 during the tax periods of the calendar year immediately following a calendar year as of December 31 of which those organizations are found not to meet the requirements in paragraph 1 of Article 56.1 of this Code and/or the condition in paragraph 4 of Article 56.1 of this Code. Those organizations apply a K_TD below 1 during tax periods of subsequent calendar years if the tax period falls in the calendar year immediately following a calendar year as of December 31 of which those requirements and that condition are met.

[Paragraph added by Federal Law No. 424-FZ of November 27, 2018; as amended by Federal Law No. 18-FZ of February 11, 2026.]

6.1. Coefficient K_TD is taken to be 1 for a participant in a regional investment project meeting the requirement in subparagraph 1 of paragraph 1 of Article 25.8 of this Code beginning with the tax period following the tax period in which TB_MAX_R, determined under this paragraph, exceeds the amount of capital investments stated in the investment declaration.

TB_MAX_R is determined as the total of TB_MET_R and TB_PROFIT_R:

TB_MAX_R = TB_MET_R + TB_PROFIT_R.

TB_MET_R is calculated as the difference between the tax calculated without coefficient K_TD and the tax calculated using a K_TD below 1, determined cumulatively beginning with the tax period specified in paragraph 1 of this Article.

TB_PROFIT_R is determined in accordance with the first textual paragraph of paragraph 3.1 of Article 284.3 of this Code.

[Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

7. If participant status in a regional investment project is terminated by a court judgment, the taxpayer is deemed to have lost the right to apply a K_TD below 1 beginning with the tax period in which a K_TD below 1 was first applied. The tax not paid because a K_TD below 1 was applied must be recalculated using K_TD=1 beginning with that tax period and paid into the budget together with the corresponding late-payment interest.

This paragraph does not apply if the participant in the regional investment project has performed the obligations provided for in the investment declaration, including those relating to the amounts used to finance capital investments in the regional investment project.

[Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

[Article added by Federal Law No. 267-FZ of September 30, 2013.]

[Article 342.3 complete.]

Article 342.3-1. Procedure for Determining and Applying the Coefficient Characterizing the Territory of Mineral Extraction for Participants in Regional Investment Projects Not Required to Be Entered in the Register of Participants in Regional Investment Projects

1. Coefficient K_TD, characterizing the territory of mineral extraction, applies to a participant in a regional investment project specified in subparagraph 2 of paragraph 1 of Article 25.9 of this Code beginning with the tax period in which all the following conditions are first met simultaneously:

  1. grounds have arisen for determining the mineral extraction tax base for the relevant minerals;

  2. the taxpayer participating in the regional investment project has met the minimum-capital-investment requirement established by subparagraph 4.1 of paragraph 1 of Article 25.8 of this Code;

  3. the taxpayer participating in the regional investment project has submitted to the tax authority the application to use a tax incentive specified in paragraph 1 of Article 25.12-1 of this Code.

2. During 120 tax periods beginning with the tax period specified in paragraph 1 of this Article, coefficient K_TD is:

  1. zero during the first 24 tax periods;

  2. 0.2 from the 25th through the 48th tax period, inclusive;

  3. 0.4 from the 49th through the 72nd tax period, inclusive;

  4. 0.6 from the 73rd through the 96th tax period, inclusive;

  5. 0.8 from the 97th through the 120th tax period, inclusive;

  6. 1 during subsequent tax periods.

3. If the tax period specified in paragraph 1 of this Article begins after January 1, 2031, coefficient K_TD is taken to be 1.

4. Coefficient K_TD is taken to be 1 beginning with the tax period following the tax period in which TB_MAX_Z, determined under this paragraph, exceeds the amount of capital investments stated in the application provided for by paragraph 1 of Article 25.12-1 of this Code.

TB_MAX_Z is determined as the total of TB_MET_Z and TB_PROFIT_Z:

TB_MAX_Z = TB_MET_Z + TB_PROFIT_Z.

TB_MET_Z is calculated as the difference between the tax calculated without coefficient K_TD and the tax calculated using a K_TD below 1, determined cumulatively beginning with the tax period specified in paragraph 1 of this Article.

TB_PROFIT_Z is determined in accordance with the first textual paragraph of paragraph 2.1 of Article 284.3-1 of this Code.

[Paragraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Law No. 305-FZ of July 2, 2021.]

[Article added by Federal Law No. 144-FZ of May 23, 2016.]

[Article 342.3-1 complete.]

Article 342.4. Procedure for Calculating the Base Value of a Unit of Standard Fuel (E_UT), the Coefficient Characterizing the Complexity of Extracting Natural Combustible Gas and/or Gas Condensate from a Hydrocarbon-Feedstock Accumulation (K_S), the Indicator Characterizing Natural-Combustible-Gas Transportation Expenses (T_G), and Indicator K_GC

[Heading as amended by Federal Law No. 539-FZ of November 27, 2023.]

1. When extracting natural combustible gas, other than associated gas, and/or gas condensate, the taxpayer independently calculates the base value of a unit of standard fuel (E_UT) for the subsoil area containing the hydrocarbon-feedstock accumulation under the following formula:

E_UT = [0.15 × K_GP × (C_G × D_G + C_K × (1 - D_G))] / [(1 - D_G) × 42 + D_G × 35],

where:

C_G is the price of natural combustible gas, determined for purposes of this Article under paragraph 4 of this Article;

D_G is the coefficient characterizing the share of extracted natural combustible gas, other than associated gas, in the total quantity of natural combustible gas, other than associated gas, and gas condensate extracted during the elapsed tax period from the subsoil area containing the hydrocarbon-feedstock accumulation, determined under paragraph 3 of this Article;

C_K is the gas-condensate price determined for purposes of this Article under paragraph 2 of this Article;

K_GP is the coefficient characterizing the export profitability of a unit of standard fuel, determined under paragraph 18 of this Article. [Textual paragraph added by Federal Law No. 325-FZ of November 28, 2015; as amended by Federal Law No. 325-FZ of September 29, 2019.]

The base value of a unit of standard fuel (E_UT) calculated under this paragraph is rounded to four decimal places under the applicable rounding rules. [Textual paragraph added by Federal Law No. 242-FZ of July 3, 2016.]

[Formula as amended by Federal Law No. 401-FZ of November 30, 2016.]

2. The gas-condensate price (C_K) is calculated for purposes of this Article under the following formula:

C_K = (P × 8 - D_O) × FX,

where:

P is the average Urals crude-oil price per barrel for the elapsed tax period, expressed in US dollars and determined under paragraph 3 of Article 342 of this Code;

D_O is the calculated export customs-duty rate for gas condensate, determined under paragraph 16 of this Article;

FX is the average exchange rate of the US dollar against the Russian ruble for the elapsed tax period, determined under paragraph 3 of Article 342 of this Code.

The average gas-condensate price (C_K) for the elapsed tax period calculated under this paragraph is rounded to four decimal places under the applicable rounding rules.

[Paragraph as amended by Federal Law No. 366-FZ of November 24, 2014.]

3. Coefficient D_G, characterizing the share of extracted natural combustible gas, other than associated gas, in the total quantity of natural combustible gas, other than associated gas, and gas condensate extracted during the elapsed tax period from the subsoil area containing the hydrocarbon-feedstock accumulation, is calculated under the following formula:

D_G = G_O / (G_O + K_O),

where:

G_O is the quantity of natural combustible gas, other than associated gas, extracted during the elapsed tax period from the subsoil area, expressed in thousands of cubic meters;

K_O is the quantity of gas condensate extracted during the elapsed tax period from the subsoil area, expressed in metric tons.

Coefficient D_G calculated under this paragraph is rounded to four decimal places under the applicable rounding rules.

4. The price of natural combustible gas (C_G) is calculated for purposes of this Article under the following formula:

C_G = C_D × O_D + C_E × (1 - O_D),

where:

C_D, through December 31, 2023, inclusive, is the average calculated price within the Unified Gas Supply System for gas supplied to consumers in the Russian Federation, other than households, calculated by the federal executive authority responsible for tariff regulation under the procedure established by the Government of the Russian Federation. That calculated price applies from the first day of the first month of the period for which regulated wholesale gas prices are duly approved. No later than five days before the first day of the first month of that period, the average calculated price within the Unified Gas Supply System for gas supplied to consumers in the Russian Federation, other than households, is posted on the official website of the federal executive authority responsible for tariff regulation. If that information is unavailable on the authority's official website, the taxpayer independently determines the average calculated price under the procedure established by the Government of the Russian Federation. C_D is recalculated whenever regulated wholesale gas prices in the Russian Federation change, and the resulting value applies for tax purposes until the next change in those regulated prices. From January 1, 2024, C_D is the average calculated price within the Unified Gas Supply System determined under this textual paragraph for the tax period whose start date falls from November 1 through November 30, 2023, inclusive. Beginning July 1, 2024, that calculated price is indexed by an indexation coefficient determined by the federal executive authority responsible for tariff regulation and posted on its official website under the procedure established by the Government of the Russian Federation; [As amended by Federal Law No. 539-FZ of November 27, 2023.]

O_D is the coefficient characterizing the share of gas sold to consumers in the Russian Federation in the organization's total volume of gas sales, determined under paragraph 5 of this Article;

C_E is the calculated price of natural combustible gas supplied outside the territories of member states of the Commonwealth of Independent States, calculated under the following formula:

C_E = C_DZ × (100% - D_EXP) / 100% - T_OUT,

where:

C_DZ is the calculated price for sales of gas outside the territories of member states of the Commonwealth of Independent States. The federal executive authority responsible for tariff regulation calculates that price monthly under the procedure established by the Government of the Russian Federation, posts it on its official website no later than the 15th day of the tax period, and applies it in the tax period in which it is posted. If that information is unavailable on the authority's official website, the taxpayer independently determines the calculated sales price for gas outside the territories of member states of the Commonwealth of Independent States under the procedure established by the Government of the Russian Federation;

D_EXP is the export customs-duty rate for natural combustible gas, expressed as a percentage, that was established for the elapsed tax period;

T_OUT is the cost of transporting and storing gas outside the territories of member states of the Customs Union when selling it outside the territories of member states of the Commonwealth of Independent States, expressed in rubles per 1,000 cubic meters of gas. The federal executive authority responsible for tariff regulation calculates T_OUT under the procedure established by the Government of the Russian Federation, posts it on its official website no later than March 1 of the calendar year, and applies it for the following 12 consecutive tax periods beginning on March 1 of that calendar year. If that information is unavailable on the authority's official website, the taxpayer independently determines T_OUT under the procedure established by the Government of the Russian Federation.

The natural-combustible-gas price (C_G) calculated under this paragraph is rounded to four decimal places under the applicable rounding rules.

The calculated price of natural combustible gas supplied outside the territories of member states of the Commonwealth of Independent States (C_E) calculated under this paragraph is rounded to four decimal places under the applicable rounding rules. [Textual paragraph added by Federal Law No. 242-FZ of July 3, 2016.]

[Paragraph as amended by Federal Law No. 366-FZ of November 24, 2014.]

5. Coefficient O_D, characterizing the share of gas sold to consumers in the Russian Federation in the organization's total volume of gas sales, is:

  1. 0.64 for taxpayers that throughout the tax period are organizations owning facilities of the Unified Gas Supply System and/or organizations in which the owners of facilities of that system participate directly and/or indirectly with an aggregate participation interest exceeding 50 percent, except the following taxpayers:

taxpayer organizations in which one participant holding an interest of at least 50 percent is a Russian organization in which owners of facilities of the Unified Gas Supply System participate directly and/or indirectly with an aggregate participation interest below 15 percent; [As amended by Federal Law No. 401-FZ of November 30, 2016.]

taxpayers for which coefficient K_GPN, characterizing the share of extracted natural combustible gas, other than associated gas, in the aggregate volume of extracted hydrocarbon feedstock and calculated for the tax period, is below 0.35. Coefficient K_GPN is determined under paragraph 6 of this Article;

  1. 1 for taxpayers not specified in subparagraph 1 of this paragraph.

6. The taxpayer independently determines coefficient K_GPN, specified in paragraph 5 of this Article, under the following formula:

K_GPN = (35 × G_SO) / [35 × (G_SO + G_P) + 42 × (N_O + K_SO)],

where:

G_SO is the quantity of extracted natural combustible gas, other than associated gas, expressed in thousands of cubic meters;

G_P is the quantity of extracted associated gas, expressed in thousands of cubic meters;

N_O is the quantity of extracted dehydrated, desalted, and stabilized oil, expressed in metric tons;

K_SO is the quantity of extracted gas condensate, expressed in metric tons.

Indicators G_SO, G_P, N_O, and K_SO are determined for the elapsed tax period with respect to extraction from all subsoil areas used by the taxpayer.

7. Coefficient K_S, characterizing the complexity of extracting natural combustible gas and/or gas condensate from a hydrocarbon-feedstock accumulation, is taken to be the lowest of coefficients K_VG, K_R, K_GZ, K_AS, and K_ORZ, calculated for that accumulation under paragraphs 8-12 of this Article.

Coefficient K_S calculated under this paragraph is rounded to four decimal places under the applicable rounding rules.

8. The taxpayer determines coefficient K_VG, characterizing the depletion level of gas reserves in a particular subsoil area containing a hydrocarbon-feedstock accumulation, under this paragraph.

If the depletion level of natural-combustible-gas reserves in the particular subsoil area (S_VG) exceeds 0.7 but does not exceed 0.9, coefficient K_VG is calculated under the following formula:

K_VG = 2.75 - 2.5 × S_VG.

If S_VG exceeds 0.9, coefficient K_VG is taken to be 0.5.

If S_VG does not exceed 0.7, coefficient K_VG is taken to be 1.

9. The taxpayer determines coefficient K_R, characterizing the geographic location of the subsoil area containing the hydrocarbon-feedstock accumulation, as follows:

  1. if the subsoil area containing the hydrocarbon-feedstock accumulation is located wholly or partly on the Yamal Peninsula and/or the Gydan Peninsula in the Yamalo-Nenets Autonomous Area, coefficient K_R is calculated, for the period from January 1, 2014, until 144 tax periods have elapsed beginning on January 1 of the year in which the depletion level of natural-combustible-gas reserves in the particular subsoil area (S_VG) first exceeded 1 percent, but not earlier than January 1, 2014, under the following formula:

K_R = 0.066 × n + 0.144,

where n is the ordinal number of the calendar year, determined for purposes of this subparagraph as the tax-period year minus the year in which S_VG first exceeded 1 percent, but not earlier than January 1, 2014, plus 1.

If S_VG is below 1 percent during the tax period, the ordinal number of the year (n) is taken to be 1.

After 144 tax periods have elapsed beginning on January 1 of the year in which S_VG first exceeded 1 percent, but not earlier than January 1, 2014, coefficient K_R is taken to be 1;

  1. if the subsoil area containing the hydrocarbon-feedstock accumulation is located wholly or partly in Astrakhan Region, coefficient K_R is taken to be 0.73;

  2. unless otherwise established by subparagraph 4 of this paragraph, if the subsoil area containing the hydrocarbon-feedstock accumulation is located wholly or partly in Irkutsk Region, Krasnoyarsk Territory, or the Far Eastern Federal District, or in the Sea of Okhotsk, coefficient K_R is taken to be 0.1 for the period from July 1, 2014, through December 31, 2033. Beginning January 1, 2034, coefficient K_R for those subsoil areas is taken to be 1;

  3. for taxpayers specified in subparagraph 1 of paragraph 5 of this Article, if the subsoil area containing the hydrocarbon-feedstock accumulation is located wholly or partly within Irkutsk Region and/or the Republic of Sakha (Yakutia), and commercial extraction of natural combustible gas from that subsoil area begins on or after January 1, 2018, coefficient K_R:

is taken to be zero beginning with the tax period following the tax period in which a license to use the subsoil area was first issued and until 15 calendar years have elapsed, counted consecutively from January 1 of the year in which commercial extraction of natural combustible gas from that subsoil area began;

beginning with the 16th calendar year, counted consecutively from January 1 of the year in which commercial extraction of natural combustible gas from the subsoil area began, is calculated under the following formula:

K_R = 0.1 × (n - 15),

where, for purposes of this subparagraph, n is the ordinal number of the calendar year from the 16th through the 24th year, counted consecutively from January 1 of the year in which commercial extraction of natural combustible gas from the subsoil area began;

is taken to be 1 beginning with the first tax period of the 25th calendar year, counted consecutively from January 1 of the year in which commercial extraction of natural combustible gas from the subsoil area began.

For purposes of this subparagraph, the date on which commercial extraction of natural combustible gas from the subsoil area began is the date as of which the state balance of mineral reserves was compiled in which the depletion level of natural-combustible-gas reserves in that subsoil area first exceeded 1 percent;

  1. when natural combustible gas is extracted in a subsoil area containing a hydrocarbon-feedstock accumulation and located in territory not specified in subparagraphs 1-4 of this paragraph, coefficient K_R is taken to be 1.

[Paragraph as amended by Federal Law No. 366-FZ of November 24, 2014.]

10. Coefficient K_GZ, characterizing the depth of the hydrocarbon-feedstock accumulation, is taken to be one of the following values:

if the minimum depth of the hydrocarbon-feedstock accumulation does not exceed 1,700 meters, coefficient K_GZ is 1;

if the minimum depth exceeds 1,700 meters but does not exceed 3,300 meters, coefficient K_GZ is 0.64;

if the minimum depth exceeds 3,300 meters, coefficient K_GZ is 0.5 when gas condensate is extracted and is the quotient of 0.5 divided by coefficient K_GP, determined under paragraph 18 of this Article, when natural combustible gas is extracted. [As amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 325-FZ of September 29, 2019.]

The taxpayer independently determines the minimum depth of the hydrocarbon-feedstock accumulation from the state balance of mineral reserves as of January 1 of the year preceding the tax-period year.

For hydrocarbon-feedstock accumulations in subsoil areas located in the territories listed in the second through eighth textual paragraphs of paragraph 9 of this Article, coefficient K_GZ, characterizing accumulation depth, is taken to be 1.

11. The taxpayer determines coefficient K_AS, characterizing whether the subsoil area containing the hydrocarbon-feedstock accumulation belongs to a regional gas-supply system, under this paragraph.

If the subsoil area containing the hydrocarbon-feedstock accumulation is a resource base exclusively for a regional gas-supply system, coefficient K_AS is taken to be 0.1.

In cases not specified in the second textual paragraph of this paragraph, coefficient K_AS is taken to be 1.

12. The taxpayer determines coefficient K_ORZ, characterizing the particular development characteristics of individual accumulations in a subsoil area, under this paragraph.

If natural combustible gas is extracted from a hydrocarbon-feedstock accumulation classified in the state balance of mineral reserves as Turonian productive deposits or as productive deposits of the Berezovskaya Formation, coefficient K_ORZ is calculated, for the period from January 1, 2014, until 180 tax periods have elapsed beginning on January 1 of the year in which the depletion level of natural-combustible-gas reserves in the hydrocarbon-feedstock accumulation first exceeded 1 percent, under the following formula: [As amended by Federal Law No. 305-FZ of July 2, 2021.]

K_ORZ = 0.053 × n + 0.157,

where n is the ordinal number of the year, determined for purposes of this paragraph as the tax-period year minus the year in which the depletion level of natural-combustible-gas reserves in the hydrocarbon-feedstock accumulation first exceeded 1 percent, plus 1.

If the depletion level of natural-combustible-gas reserves in the hydrocarbon-feedstock accumulation is below 1 percent during the tax period, the ordinal number of the year (n) is taken to be 1.

After 180 tax periods have elapsed beginning on January 1 of the year in which the depletion level of natural-combustible-gas reserves in the hydrocarbon-feedstock accumulation first exceeded 1 percent, coefficient K_ORZ is taken to be 1.

For purposes of this paragraph, the taxpayer independently calculates the depletion level of natural-combustible-gas reserves in the hydrocarbon-feedstock accumulation from the state balance of mineral reserves as of January 1 of the year preceding the tax-period year. The depletion level is cumulative extraction of natural combustible gas, other than associated gas, from the accumulation, including extraction losses, divided by initial reserves of natural combustible gas, other than associated gas, determined as the sum of initial reserves in all categories and cumulative extraction from the beginning of development of the hydrocarbon-feedstock accumulation. [As amended by Federal Law No. 102-FZ of April 5, 2016.]

13. For purposes of this Article, the taxpayer independently calculates the depletion level of natural-combustible-gas reserves in a particular subsoil area (S_VG) from the state balance of mineral reserves as of January 1 of the year preceding the tax-period year. The depletion level is cumulative extraction of natural combustible gas, other than associated gas, from that subsoil area, including extraction losses, divided by initial reserves of natural combustible gas, other than associated gas, determined as the sum of reserves in all categories and cumulative extraction from the beginning of development of the subsoil area. [As amended by Federal Law No. 102-FZ of April 5, 2016.]

14. The taxpayer annually determines indicator T_G, characterizing expenses for transportation of natural combustible gas, beginning January 1, 2015. It applies for 12 tax periods beginning January 1 of the relevant year. For the period before January 1, 2015, T_G is taken to be zero.

Indicator T_G is calculated under the following formula:

T_G = 0.5 × T_R × (R_G / 100) × (1 / O_G),

where:

T_R is the difference between:

The coefficient reflecting changes in consumer prices for goods, work, and services in the Russian Federation beginning in 2013 is the deflator coefficient established for the year preceding the tax-period year divided by the deflator coefficient established for 2013.

The authorized federal executive authority responsible for tariff regulation communicates T_R through official information sources.

If that information is unavailable from official information sources, the taxpayer independently calculates T_R.

If T_R, determined under this paragraph, is below zero, T_R is taken to be zero;

R_G is the average distance, expressed in kilometers, over which natural combustible gas is transported within the Russian Federation through trunk pipelines forming part of the Unified Gas Supply System by organizations that are not owners of facilities of the Unified Gas Supply System and/or by organizations in which owners of facilities of that system participate directly and/or indirectly with an aggregate participation interest exceeding 50 percent, for the 12 months preceding October 1 of the year preceding the tax-period year.

The federal executive authority responsible for tariff regulation calculates R_G and posts it on its official website if T_R is not zero.

If that information is unavailable on the authority's official website and T_R is not zero, R_G is taken to be 2,000;

O_G is the coefficient equal to the following ratio. The numerator is the quantity of natural combustible gas, other than associated gas, extracted during the 12 months preceding October 1 of the year preceding the tax-period year by organizations owning facilities of the Unified Gas Supply System and/or organizations in which owners of facilities of that system participate directly and/or indirectly with an aggregate participation interest exceeding 50 percent, excluding organizations in which one participant holding an interest of at least 50 percent is a Russian organization in which those owners participate directly and/or indirectly with an aggregate participation interest below 15 percent. The denominator is the quantity of natural combustible gas, other than associated gas, extracted by other taxpayers during the same 12 months. [As amended by Federal Law No. 401-FZ of November 30, 2016.]

Coefficient O_G is determined and communicated through official information sources under a procedure established by the federal executive authority responsible for developing and implementing state policy and normative legal regulation in the fuel-and-energy sector.

If that information is unavailable from official information sources, coefficient O_G is taken to be 4.

For taxpayers that throughout the tax period are neither organizations owning facilities of the Unified Gas Supply System nor organizations in which owners of facilities of that system participate directly and/or indirectly with an aggregate participation interest exceeding 50 percent, excluding organizations in which one participant holding an interest of at least 50 percent is a Russian organization in which those owners participate directly and/or indirectly with an aggregate participation interest below 15 percent, coefficient O_G is taken to be minus 1. [As amended by Federal Law No. 401-FZ of November 30, 2016.]

For subsoil areas that are resource bases exclusively for regional gas-supply systems, and for subsoil areas specified in subparagraph 4 of paragraph 9 of this Article for which coefficient K_R is zero, indicator T_G, characterizing natural-combustible-gas transportation expenses, is taken to be zero.

[Paragraph as amended by Federal Law No. 366-FZ of November 24, 2014.]

15. Adjustment coefficient K_KM is 6.5 divided by coefficient K_GP, determined under paragraph 18 of this Article. [Paragraph added by Federal Law No. 366-FZ of November 24, 2014; as amended by Federal Laws No. 401-FZ of November 30, 2016, and No. 325-FZ of September 29, 2019.]

16. For purposes of this Article, the taxpayer calculates the calculated export customs-duty rate for gas condensate (D_O) for each tax period as follows:

if the average Urals crude-oil price prevailing during the monitoring period does not exceed USD 109.5 per metric ton, the rate is 0 percent; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

if that average price exceeds USD 109.5 per metric ton but does not exceed USD 146 per metric ton, the rate is an amount not exceeding 35 percent of the difference between that average price, in US dollars per metric ton, and USD 109.5; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

if that average price exceeds USD 146 per metric ton but does not exceed USD 182.5 per metric ton, the rate is an amount not exceeding the sum of USD 12.78 per metric ton and 45 percent of the difference between that average price, in US dollars per metric ton, and USD 146; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

if that average price exceeds USD 182.5 per metric ton, the rate is an amount not exceeding the sum of USD 29.2 per metric ton and 59 percent of the difference between that average price, in US dollars per metric ton, and USD 182.5. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

The average Urals crude-oil price during the monitoring period is determined under paragraph 3 of Article 3.1 of the Law of the Russian Federation On the Customs Tariff. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

The calculated export customs-duty rate for gas condensate (D_O) determined under this paragraph is rounded to four decimal places under the applicable rounding rules. [Textual paragraph added by Federal Law No. 242-FZ of July 3, 2016.]

[Paragraph added by Federal Law No. 366-FZ of November 24, 2014.]

17. [Paragraph repealed by Federal Law No. 325-FZ of September 29, 2019.]

18. Coefficient K_GP is:

  1. 1.4441 from January 1, 2019, for taxpayers that throughout the tax period are organizations owning facilities of the Unified Gas Supply System and/or organizations in which owners of facilities of that system participate directly and/or indirectly with an aggregate participation interest exceeding 50 percent, except the following taxpayers: [As amended by Federal Law No. 325-FZ of September 29, 2019.]

taxpayer organizations in which one participant holding an interest of at least 50 percent is a Russian organization in which owners of facilities of the Unified Gas Supply System participate directly and/or indirectly with an aggregate participation interest below 15 percent;

taxpayers for which coefficient K_GPN, characterizing the share of extracted natural combustible gas, other than associated gas, in the aggregate volume of extracted hydrocarbon feedstock and calculated for the tax period, is below 0.35. Coefficient K_GPN is determined under paragraph 6 of this Article;

  1. 1 for taxpayers not specified in subparagraph 1 of this paragraph.

[Paragraph added by Federal Law No. 325-FZ of November 28, 2015; as amended by Federal Law No. 401-FZ of November 30, 2016.]

19. Unless otherwise provided by this paragraph, taxpayers that throughout the tax period are organizations owning facilities of the Unified Gas Supply System and/or organizations in which owners of facilities of that system participate directly and/or indirectly with an aggregate participation interest exceeding 50 percent calculate indicator K_GC as coefficient K_ABDT, determined for the tax period under paragraph 11 of Article 342.5 of this Code, multiplied by 1.5.

Indicator K_GC is taken to be zero:

for taxpayers not specified in the first textual paragraph of this paragraph;

for taxpayers whose coefficient K_GPN, characterizing the share of extracted natural combustible gas, other than associated gas, in the aggregate volume of extracted hydrocarbon feedstock and calculated for the tax period under paragraph 6 of this Article, is below 0.35.

[Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

[Article added by Federal Law No. 263-FZ of September 30, 2013.]

[Article 342.4 complete.]

Article 342.5. Procedure for Determining the Indicator Characterizing the Particular Features of Oil Extraction (D_M)

1. Indicator D_M, characterizing the particular features of oil extraction, is calculated under the following formula:

D_M = K_MET × K_C × (1 - K_Z × K_D × K_DV × K_KAN) - K_K - K_ABDT - K_MAN. [As amended by Federal Law No. 342-FZ of October 15, 2020.]

In this formula:

K_MET is 530 from January 1 through December 31, 2015, inclusive, and 559 from January 1, 2016;

K_C is the coefficient determined under paragraph 3 of Article 342 of this Code;

K_D and K_DV are the coefficients determined under Article 342.2 of this Code;

K_Z and K_KAN are the coefficients determined under paragraphs 3 and 4 of this Article, respectively; [As amended by Federal Law No. 342-FZ of October 15, 2020.]

unless otherwise specified in this paragraph, K_K is 428 from January 1, 2019. K_K is zero when extracting oil specified in the eleventh textual paragraph of paragraph 3 of Article 342 of this Code; [Textual paragraph added by Federal Law No. 401-FZ of November 30, 2016; as amended by Federal Laws No. 301-FZ of August 3, 2018, No. 325-FZ of September 29, 2019, No. 342-FZ of October 15, 2020, and No. 176-FZ of July 12, 2024.]

K_ABDT is the coefficient determined under paragraph 11 of this Article; [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

K_MAN is the coefficient determined under paragraph 7 of this Article; [Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

[Textual paragraph added by Federal Law No. 301-FZ of August 3, 2018; repealed by Federal Law No. 342-FZ of October 15, 2020.]

2. [Paragraph repealed by Federal Law No. 342-FZ of October 15, 2020.]

3. The taxpayer determines coefficient K_Z, characterizing the reserve volume of a particular subsoil area, under this paragraph.

If initial recoverable oil reserves (V_Z) in the particular subsoil area are below 5 million metric tons and the depletion level of reserves in that area (S_VZ), determined under this paragraph, does not exceed 0.05, coefficient K_Z is calculated under the following formula:

K_Z = 0.125 × V_Z + 0.375,

where V_Z is the duly approved initial recoverable oil reserves, expressed in millions of metric tons to three decimal places and adjusted for additions to and write-offs of oil reserves. V_Z is the sum of recoverable reserves in all categories as of January 1 of the year preceding the tax-period year and cumulative extraction from the beginning of development of the particular subsoil area, according to the state balance of mineral reserves approved in the year preceding the tax-period year. [As amended by Federal Law No. 102-FZ of April 5, 2016.]

For a particular subsoil area whose license was granted before January 1, 2012, S_VZ is determined as of January 1, 2012, from the state balance of mineral reserves approved in 2011, as cumulative oil extraction in that area (N) divided by its initial recoverable oil reserves (V_Z).

For a particular subsoil area whose license was granted on or after January 1, 2012, S_VZ is determined as of January 1 of the year in which the subsoil-use license was granted, from the state balance of mineral reserves approved in the year preceding the year in which the license was granted, as cumulative oil extraction in that area (N) divided by its initial recoverable oil reserves (V_Z).

If oil reserves were entered in the state balance of mineral reserves in the year preceding the tax-period year or during the tax-period year, the taxpayer independently determines cumulative oil extraction in the particular subsoil area (N) and initial recoverable oil reserves (V_Z) for purposes of applying K_Z from the oil-reserve expert examination conclusion approved by the federal executive authority duly responsible for maintaining the state balance. After the state balance is approved, the taxpayer refines those values under this paragraph.

If, under this paragraph, V_Z in the particular subsoil area is at least 5 million metric tons and/or S_VZ exceeds 0.05, coefficient K_Z is taken to be 1.

If cumulative oil extraction in the particular subsoil area (N) exceeds the initial recoverable oil reserves (V_Z) used to calculate K_Z under the formula in this paragraph, a K_Z of 1 applies to the excess.

Coefficient K_Z calculated under this paragraph is rounded to four decimal places under the applicable rounding rules.

The procedure for determining K_Z under the formula in this paragraph does not apply to oil taxed at the RUB 0 rate established by paragraph 1 of Article 342 of this Code. In that case, K_Z is taken to be 1.

4. Coefficient K_KAN, characterizing the extraction region and the properties of the oil, is taken to be 1 except in the cases specified in this paragraph. Coefficient K_KAN is taken to be zero for:

  1. [Subparagraph repealed by Federal Law No. 342-FZ of October 15, 2020.]

  2. oil in subsoil areas located wholly or partly within the Republic of Sakha (Yakutia), Irkutsk Region, or Krasnoyarsk Territory, through the last day of the month in which any one of the following circumstances occurs:

  1. oil in subsoil areas located wholly or partly north of the Arctic Circle within internal sea waters or the territorial sea or on the continental shelf of the Russian Federation, through the last day of the month in which any one of the following circumstances occurs:
  1. oil in subsoil areas located wholly or partly in the Sea of Azov, through the last day of the month in which any one of the following circumstances occurs: [As amended by Federal Law No. 325-FZ of November 28, 2015.]
  1. oil in subsoil areas located wholly or partly in the Nenets Autonomous Area or on the Yamal Peninsula in the Yamalo-Nenets Autonomous Area, through the last day of the month in which any one of the following circumstances occurs:
  1. oil in subsoil areas located wholly or partly in the Black Sea, through the last day of the month in which any one of the following circumstances occurs:
  1. oil in subsoil areas located wholly or partly in the Sea of Okhotsk, through the last day of the month in which any one of the following circumstances occurs:
  1. oil in subsoil areas located wholly or partly north of 65 degrees north latitude within the Yamalo-Nenets Autonomous Area, other than subsoil areas located wholly or partly on the Yamal Peninsula within that autonomous area, through the last day of the month in which any one of the following circumstances occurs:
  1. oil in subsoil areas located wholly or partly in the Caspian Sea, through the last day of the month in which any one of the following circumstances occurs:

[Subparagraph added by Federal Law No. 325-FZ of November 28, 2015.]

5. For purposes of applying a zero K_KAN on the grounds in paragraph 4 of this Article, the taxpayer calculates the depletion level of reserves (S_V) in a particular subsoil area from the approved state balance of mineral reserves in accordance with paragraph 2 of this Article and subject to the particular rules in this paragraph.

For a subsoil area whose license was issued before January 1, 2007, initial recoverable oil reserves are the sum of recoverable reserves in all categories and cumulative extraction from the beginning of development of the particular subsoil area, according to the state balance as of January 1, 2006, unless otherwise established by the fifth through seventh textual paragraphs of this paragraph. [As amended by Federal Law No. 102-FZ of April 5, 2016.]

For a subsoil area whose license was issued before January 1, 2009, initial recoverable oil reserves are the sum of recoverable reserves in all categories and cumulative extraction from the beginning of development of the particular subsoil area, according to the state balance as of January 1, 2008, unless otherwise established by the second or fifth through seventh textual paragraphs of this paragraph. [As amended by Federal Law No. 102-FZ of April 5, 2016.]

For a subsoil area whose license was issued before January 1, 2012, initial recoverable oil reserves are the sum of recoverable reserves in all categories and cumulative extraction from the beginning of development of the particular subsoil area, according to the state balance as of January 1, 2011, unless otherwise established by the second, third, or fifth through seventh textual paragraphs of this paragraph. [As amended by Federal Law No. 102-FZ of April 5, 2016.]

When determining S_V in a particular subsoil area as of January 1, 2015, initial recoverable oil reserves in the area are the sum of recoverable reserves in all categories and cumulative extraction from the beginning of development of the area, according to the state balance of mineral reserves: [As amended by Federal Law No. 102-FZ of April 5, 2016.]

6. For purposes of determining K_KAN, if a license to use a subsoil area is reissued, including more than once, the state-registration date of the license is the state-registration date of the original license for that subsoil area.

7. Unless otherwise specified in this paragraph, coefficient K_MAN is determined under the following formula:

K_MAN = EP × FX - FM. [As amended by Federal Law No. 362-FZ of October 29, 2024.]

In this formula:

EP is the coefficient calculated under paragraph 8 of this Article;

FX is the average exchange rate of the US dollar against the Russian ruble for the tax period, as established by the Central Bank of the Russian Federation and calculated under paragraph 3 of Article 342 of this Code;

[Textual paragraph repealed by Federal Law No. 362-FZ of October 29, 2024.]

FM is the coefficient calculated under paragraph 9 of this Article.

When hydrocarbon feedstock is extracted from new offshore fields for which the period established by subparagraphs 1-4 of paragraph 6 of Article 338 of this Code has expired, during which the tax base for hydrocarbon feedstock extracted from those fields, other than natural combustible gas, was determined as the value of extracted minerals and the tax rates in paragraph 2.1 of Article 342 of this Code applied, K_MAN is taken to be zero beginning with the tax period in which the tax rates in subparagraphs 9 and 10 of paragraph 2 of Article 342 of this Code begin to apply to those fields:

K_MAN is also taken to be zero when gas condensate is extracted from fields specified in Note 9 to the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, as of January 1, 2018.

[Paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

8. For purposes of this Article, the taxpayer calculates coefficient EP for each tax period as follows:

if the average Urals crude-oil price prevailing during the monitoring period does not exceed USD 109.5 per metric ton, EP is zero; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

if that average price exceeds USD 109.5 per metric ton but does not exceed USD 146 per metric ton, EP is 35 percent of the difference between that average price, in US dollars per metric ton, and USD 109.5; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

if that average price exceeds USD 146 per metric ton but does not exceed USD 182.5 per metric ton, EP is USD 12.78 per metric ton plus 45 percent of the difference between that average price, in US dollars per metric ton, and USD 146; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

if that average price exceeds USD 182.5 per metric ton, EP is USD 29.2 per metric ton plus 30 percent of the difference between that average price, in US dollars per metric ton, and USD 182.5. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

The average Urals crude-oil price during the monitoring period is determined under paragraph 3 of Article 3.1 of the Law of the Russian Federation On the Customs Tariff. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

Coefficient EP calculated under this paragraph is rounded down to one decimal place.

[Paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

9. Coefficient FM, characterizing the occurrence of special circumstances, is taken to be zero for all tax periods except tax periods for which this paragraph establishes a different calculation procedure.

Unless otherwise established by this paragraph, during tax periods in which a decision of the Government of the Russian Federation adopted under paragraph 6.2 of Article 3.1 of the Law of the Russian Federation On the Customs Tariff is in effect, coefficient FM is calculated under the following formula:

FM = D × FX. [As amended by Federal Law No. 362-FZ of October 29, 2024.]

In this formula:

D is the rate of export customs duty on crude oil that applied during the tax period, expressed in US dollars per metric ton;

FX is the coefficient determined under this Article. [As amended by Federal Law No. 362-FZ of October 29, 2024.]

Coefficient FM calculated under this paragraph is rounded down to one decimal place under the applicable rounding rules.

[Textual paragraph repealed by Federal Law No. 342-FZ of October 15, 2020.]

[Paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

10. [Paragraph added by Federal Law No. 301-FZ of August 3, 2018; repealed by Federal Law No. 342-FZ of October 15, 2020.]

11. Coefficient K_ABDT is calculated under the following formula:

K_ABDT = 105 × I_AB + 92 × I_DT + N_BUG + N_DFO,

where:

I_AB is the binary coefficient for motor gasoline. It is zero for tax periods in which coefficient D_AB_S, calculated independently by the taxpayer under this paragraph, is zero or below zero, and is 1 when D_AB_S has any other value;

I_DT is the binary coefficient for diesel fuel. It is zero for tax periods in which coefficient D_DT_S, calculated independently by the taxpayer under this paragraph, is zero or below zero, and is 1 when D_DT_S has any other value.

Coefficient N_BUG, characterizing the supplement resulting from the change in the damper mechanism from 2020, is calculated under the following formula:

N_BUG = (N_K_DAMP - S_K_DAMP - 0.5 × K_K2021) × (37.5 / 484) - 124,

where N_K_DAMP, characterizing the damper after 2020, is calculated under the following formula:

N_K_DAMP = (D_AB × K_AB_COMP + D_DT × K_DT_COMP) × K_NV. [As amended by Federal Law No. 443-FZ of November 21, 2022.]

Indicators D_AB, K_AB_COMP, D_DT, and K_DT_COMP are determined under paragraph 27 of Article 200 of this Code;

K_NV is 1.3 for tax periods beginning from January 1, 2023, through December 31, 2026, inclusive, and 1 for tax periods beginning on or after January 1, 2027; [Textual paragraph added by Federal Law No. 443-FZ of November 21, 2022; as amended by Federal Law No. 389-FZ of July 31, 2023.]

S_K_DAMP, characterizing the damper before 2020, is calculated under the following formula:

S_K_DAMP = (D_AB_S + F_AB + D_DT_S + F_DT) × (1 / 2),

where:

D_AB_S = C_AB_EXP - C_AB_DOM_S;

D_DT_S = C_DT_EXP - C_DT_DOM_S;

F_AB is the fixed gasoline component, equal to 5,600 if D_AB_S is above zero and zero for any other D_AB_S value;

F_DT is the fixed diesel-fuel component, equal to 5,000 if D_DT_S is above zero and zero for any other D_DT_S value;

C_AB_EXP and C_DT_EXP are coefficients determined under paragraph 27 of Article 200 of this Code;

C_AB_DOM_S is the notional average wholesale sales price for class 5 AI-92 motor gasoline in the Russian Federation, taken to be:

C_DT_DOM_S is the notional average wholesale sales price for class 5 diesel fuel in the Russian Federation, taken to be:

Coefficient K_K2021, characterizing the 2021 damper adjustment, is calculated under the following formula:

K_K2021 = (C_AB_DOM_2021 - C_AB_DOM) × K_AB_COMP + (C_DT_DOM_2021 - C_DT_DOM) × K_DT_COMP,

where C_AB_DOM and C_DT_DOM are coefficients determined under paragraph 27 of Article 200 of this Code;

C_AB_DOM_2021 is the notional average wholesale sales price for class 5 AI-92 motor gasoline in the Russian Federation before the 2021 damper adjustment, taken to be:

C_DT_DOM_2021 is the notional average wholesale sales price for class 5 diesel fuel in the Russian Federation before the 2021 damper adjustment, taken to be:

Coefficient N_DFO, characterizing the Far Eastern supplement, is calculated under the following formula:

N_DFO = D_DV_AB × (2 / 484) + D_DV_DT × (3.7 / 484),

where D_DV_AB and D_DV_DT, expressed in rubles per metric ton, are independently calculated by the taxpayer as 2,000 plus D_AB or D_DT, respectively. D_AB and D_DT are determined under paragraph 27 of Article 200 of this Code. If D_DV_AB or D_DV_DT exceeds 2,000 or is below zero, the relevant indicator is taken to be 2,000 or zero, respectively.

Indicators N_BUG, N_K_DAMP, S_K_DAMP, and N_DFO calculated under this paragraph are rounded to four decimal places under the applicable rounding rules.

If N_BUG calculated for the tax period under the formula in this paragraph is below zero, N_BUG is taken to be zero for that tax period.

[Paragraph added by Federal Law No. 301-FZ of August 3, 2018; as amended by Federal Law No. 305-FZ of July 2, 2021.]

12. For purposes of this Article, the depletion level of reserves in a particular subsoil area (S_V) is calculated under subparagraph 1 of paragraph 5 of Article 333.43 of this Code. [Paragraph added by Federal Law No. 342-FZ of October 15, 2020.]

[Article added by Federal Law No. 366-FZ of November 24, 2014.]

[Article 342.5 complete.]

Article 342.6. Procedure for Determining the Coefficient Characterizing the Level of Taxation of Oil Extracted in Subsoil Areas Subject to the Tax on Additional Income from Hydrocarbon Production (K_NDD)

1. Coefficient K_NDD, characterizing the level of taxation of oil extracted in subsoil areas subject to the tax on additional income from hydrocarbon production, is calculated under the following formula:

K_NDD = 0.5 × (C_OIL - 15) × FX × 7.3 × K_G - EP × FX + K_ABDT × I_T_R + K_Y. [As amended by Federal Law No. 136-FZ of April 27, 2023.]

In this formula:

C_OIL is the average Urals crude-oil price for the tax period, expressed in US dollars per barrel and determined under paragraph 3 of Article 342 of this Code;

FX is the average exchange rate of the US dollar against the Russian ruble for the tax period, as established by the Central Bank of the Russian Federation and determined under paragraph 3 of Article 342 of this Code;

K_G is the coefficient characterizing the time elapsed since commercial extraction of oil began in the subsoil area, determined under paragraph 2 of this Article;

EP is the rate of export customs duty on oil, expressed in US dollars per metric ton of dehydrated, desalted, and stabilized oil, established for the calendar month corresponding to the tax period for oil extracted in the subsoil area under the procedure established by the Law of the Russian Federation On the Customs Tariff;

K_ABDT is the coefficient determined under paragraph 11 of Article 342.5 of this Code; [Textual paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

I_T_R is the coefficient characterizing the oil-extraction region. It is zero for dehydrated, desalted, and stabilized oil extracted in subsoil areas specified in subparagraph 5 of paragraph 1 of Article 333.45 of this Code and 1 in other cases; [Textual paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

K_Y, unless otherwise established by this paragraph, is calculated for the tax period under the following formula: [Textual paragraph added by Federal Law No. 136-FZ of April 27, 2023.]

K_Y = (C_OIL - C_URALS) × FX × 7.3, [Textual paragraph added by Federal Law No. 136-FZ of April 27, 2023.]

where C_URALS is the average Urals crude-oil price for the tax period, expressed in US dollars per barrel and determined under the second textual paragraph of paragraph 3 of Article 342 of this Code. [Textual paragraph added by Federal Law No. 136-FZ of April 27, 2023.]

If K_Y calculated under the tenth textual paragraph of this paragraph is below zero, K_Y is taken to be zero. [Textual paragraph added by Federal Law No. 136-FZ of April 27, 2023.]

K_Y is taken to be zero for tax periods in which K_G is below 1 and for tax periods beginning on or after January 1, 2024. [Textual paragraph added by Federal Law No. 136-FZ of April 27, 2023.]

If K_G is below 1, EP is taken to be zero for purposes of determining K_NDD. This rule does not apply to oil extracted in subsoil areas specified in subparagraph 4 of paragraph 1 of Article 333.45 of this Code.

2. Coefficient K_G, characterizing the time elapsed since commercial extraction of oil began in the subsoil area, has the following values:

  1. 1 for dehydrated, desalted, and stabilized oil extracted in subsoil areas specified in subparagraph 2, with respect to areas for which K_KAN, determined as of January 1, 2021, under paragraph 4 of Article 342.5 of this Code, is 1, and in subparagraph 3 of paragraph 1 of Article 333.45 of this Code, unless otherwise provided by this subparagraph;

1.2 for dehydrated, desalted, and stabilized oil extracted in subsoil areas specified in subparagraph 2 of paragraph 1 of Article 333.45 of this Code that are also located within the boundaries of the Nefteyugansk, Surgut, and Khanty-Mansiysk districts of the Khanty-Mansi Autonomous Area-Yugra, from January 1, 2021, through December 31, 2023, inclusive;

1.95 for dehydrated, desalted, and stabilized oil extracted in subsoil areas specified in subparagraph 2 of paragraph 1 of Article 333.45 of this Code and located wholly within the Yamal District of the Yamalo-Nenets Autonomous Area, from January 1, 2021, through December 31, 2023, inclusive.

For oil extracted in the subsoil areas specified in the second and third textual paragraphs of this subparagraph, K_G is 1 from January 1, 2024.

[Subparagraph as amended by Federal Law No. 342-FZ of October 15, 2020.]

  1. for dehydrated, desalted, and stabilized oil extracted in subsoil areas specified in subparagraphs 1 and 2, to the extent the areas under subparagraph 2 are not specified in subparagraph 1 of this paragraph, of paragraph 1 of Article 333.45 of this Code: [As amended by Federal Law No. 342-FZ of October 15, 2020.]
  1. for dehydrated, desalted, and stabilized oil extracted in subsoil areas specified in subparagraph 4 of paragraph 1 of Article 333.45 of this Code:

The values below 1 provided by this subparagraph do not apply to a subsoil area for which, as of January 1 of the calendar year in which the tax on additional income from hydrocarbon production begins to be calculated, one calendar year immediately following the year in which commercial extraction of oil began in that area has already expired; [Textual paragraph added by Federal Law No. 342-FZ of October 15, 2020.]

  1. for dehydrated, desalted, and stabilized oil extracted in subsoil areas specified in subparagraph 5 of paragraph 1 of Article 333.45 of this Code:

[Subparagraph added by Federal Law No. 65-FZ of March 18, 2020.]

3. For purposes of this Article, the year in which commercial extraction of oil began in a subsoil area is the calendar year as of January 1 of which, according to the state balance of mineral reserves, the depletion level of oil reserves in that area first exceeded 1 percent.

The depletion level of oil reserves in a particular subsoil area is determined under subparagraph 1 of paragraph 5 of Article 333.43 of this Code.

4. Coefficient K_NDD calculated under this Article is rounded to four decimal places under the applicable rounding rules.

If K_NDD determined under this Article is below zero, it is taken to be zero.

[Paragraph added by Federal Law No. 424-FZ of November 27, 2018.]

[Article added by Federal Law No. 199-FZ of July 19, 2018.]

[Article 342.6 complete.]

Article 342.7. Procedure for Determining and Applying the Coefficient Characterizing the Particular Features of Rare-Metal Extraction (K_RM)

1. Subject to the conditions established by this Article, coefficient K_RM, characterizing the particular features of rare-metal extraction, is:

  1. 0.1 when extracting ores of the following rare metals that form their own deposits, or the following rare metals that occur as associated components in ores of other rare metals forming their own deposits, in ores of other minerals, or in multicomponent complex ores: lithium, beryllium, scandium, yttrium, lanthanum, cerium, praseodymium, neodymium, samarium, europium, gadolinium, terbium, dysprosium, holmium, erbium, thulium, ytterbium, lutetium, germanium, niobium, tantalum, and rhenium;

  2. 1 when extracting rare-metal ores and rare metals not specified in subparagraph 1 of this paragraph.

2. Coefficient K_RM applies until 120 tax periods have elapsed beginning with the tax period in which grounds first arose for determining a mineral extraction tax base for extraction of ores of the rare metals specified in subparagraph 1 of paragraph 1 of this Article that form their own deposits, or for extraction of those rare metals as associated components in ores of other rare metals forming their own deposits, in ores of other minerals, or in multicomponent complex ores.

After that period expires, coefficient K_RM is taken to be 1.

[Article added by Federal Law No. 284-FZ of August 2, 2019.]

[Article 342.7 complete.]

Article 342.8. Procedure for Determining and Applying Rent Coefficient K_RENT

1. Unless otherwise provided by this Article, rent coefficient K_RENT is 3.5 for the tax rates established by paragraph 2 of Article 342 of this Code.

1.1. [Paragraph added by Federal Law No. 382-FZ of November 29, 2021; repealed by Federal Law No. 176-FZ of July 12, 2024.]

2. Rent coefficient K_RENT is 0.2 for the tax rate established by subparagraph 16 of paragraph 2 of Article 342 of this Code until 10 consecutive calendar years have elapsed beginning with the year in which commercial extraction of the relevant minerals began in the subsoil area, provided all the following requirements are met simultaneously:

  1. in multicomponent complex ore containing copper and/or nickel and/or platinum-group metals and extracted from subsoil areas located wholly or partly in Krasnoyarsk Territory, nickel content does not exceed 0.5 percent and platinum-group-metal content does not exceed 1 gram per metric ton of ore;

  2. as of January 1, 2021, the depletion level of reserves in the subsoil areas specified in subparagraph 1 of this paragraph was below 1 percent;

  3. extraction of the minerals specified in subparagraph 1 of this paragraph forms part of a new investment project for which the taxpayer has concluded, and maintains in effect, an agreement on the protection and promotion of capital investments.

3. Rent coefficient K_RENT is 1 for:

  1. the tax rates established by subparagraphs 1, 3.1, 7, 9-15, 16, unless otherwise provided by paragraph 2 of this Article, and 18 and 19 of paragraph 2 of Article 342 of this Code; [As amended by Federal Law No. 176-FZ of July 12, 2024.]

  2. the tax rates established by paragraph 2 of Article 342 of this Code for the following extracted minerals: peat; oil shale; radioactive-metal feedstock; nonmetallic feedstock used primarily in the construction industry; underground industrial and thermal waters; bituminous rock; concentrates and other intermediates containing precious metals; commonly occurring minerals; natural diamonds; and other precious and semiprecious stones; [As amended by Federal Law No. 259-FZ of August 8, 2024.]

  3. the tax rates established by subparagraphs 2 and 3, 4-6, 8, and 17 of paragraph 2 of Article 342 of this Code when minerals are extracted in subsoil areas whose reserve depletion level as of January 1, 2021, was below 1 percent, provided either of the following conditions is met: [As amended by Federal Laws No. 382-FZ of November 29, 2021, and No. 176-FZ of July 12, 2024.]

A K_RENT of 1 applies on the grounds in this subparagraph for the period ending latest among: 15 consecutive calendar years beginning with the year in which commercial extraction of minerals began in the subsoil area; the term of the agreement on the protection and promotion of capital investments; and the term of the special investment contract;

  1. the tax rates established by paragraph 2 of Article 342 of this Code for particular types of minerals extracted in the subsoil areas specified in this subparagraph, provided the organization holding the licenses to use those areas, and not participating in a regional investment project, concludes an extraction and employment-preservation agreement, referred to in this Article as an employment-preservation agreement, in accordance with paragraphs 4-10 of this Article.

For purposes of applying K_RENT under this subparagraph, particular types of minerals are:

A K_RENT of 1 applies from the date specified in the employment-preservation agreement, but not earlier than January 1 of the calendar year in which the agreement is concluded, through the last day, inclusive, of the month preceding the month in which that agreement terminates under paragraph 10 of this Article.

4. The organization specified in subparagraph 4 of paragraph 3 of this Article concludes the employment-preservation agreement with the Ministry of Finance of the Russian Federation and the federal executive authority responsible for developing state policy and normative legal regulation for the study, use, reproduction, and protection of natural resources.

The organization was entitled to conclude an employment-preservation agreement through December 31, 2021, inclusive. Such agreements may not be concluded from January 1, 2022, except in the cases provided for by paragraph 5 of this Article.

The Ministry of Finance of the Russian Federation, in coordination with that federal executive authority, approves the form of the employment-preservation agreement, the form of the notice terminating the agreement, and the procedures for concluding and terminating the agreement, amending it, and monitoring its performance.

5. If an organization that concluded an employment-preservation agreement, referred to in this paragraph as the original agreement, is reorganized and/or the right to use a subsoil area specified in the original agreement is transferred under Russian subsoil legislation, and if at the time of that action the original agreement has not terminated on any ground in subparagraphs 3-7 of paragraph 9 of this Article, the organization or organizations to which the subsoil-use rights were transferred and/or the organization that concluded the original agreement may conclude one or more new employment-preservation agreements. The aggregate scope of obligations arising from the new agreement or agreements must equal the scope of obligations arising when the original agreement was concluded.

The essential terms provided for by subparagraphs 4 and 5 of paragraph 6 of this Article must be performed in respect of the entire scope of the relevant obligations arising from those employment-preservation agreements.

6. An employment-preservation agreement must contain the following essential terms:

  1. the subject matter of the agreement: granting the organization that concluded it the right to apply a K_RENT of 1 while extracting the particular types of minerals specified in subparagraph 4 of paragraph 3 of this Article in the subsoil areas identified in the agreement during its term, provided the organization assumes obligations to maintain its workforce at no less than the level specified in the agreement and to ensure extraction, in the volumes and within the periods specified in the agreement, of the minerals to which a K_RENT of 1 applies;

  2. the numbers of the licenses for the subsoil areas where a K_RENT of 1 may apply when extracting particular types of minerals, and the geographic coordinates of those areas;

  3. the taxpayer identification number and the full and abbreviated name, if any, of the organization holding the licenses for the subsoil areas specified in the agreement;

  4. the planned extraction volume of the particular types of minerals specified in subparagraph 4 of paragraph 3 of this Article to which a K_RENT of 1 may apply, for each year from January 1, 2021, or from the first day of the calendar year in which the agreement is concluded, through December 31, 2030, inclusive, stated separately by subsoil area and type of extracted mineral, referred to in this Article as the planned extraction volume. The planned extraction volume is determined under the technical plan for development of the mineral deposit;

  5. the minimum workforce threshold for which the employment-preservation condition must be met. That threshold may not be below the average workforce of the organization holding the licenses for the subsoil areas specified in the agreement during December 2020 and is referred to in this Article as the minimum workforce threshold.

7. An employment-preservation agreement must be refused if any of the following circumstances exists:

  1. the agreement contains inaccurate information;

  2. the organization, subsoil areas, and/or types of extracted minerals specified in the agreement do not meet the conditions established by this Article;

  3. the agreement does not meet the requirements in paragraphs 4-6 of this Article;

  4. where one or more employment-preservation agreements are concluded on the grounds in paragraph 5 of this Article, the condition concerning the scope of obligations established by that paragraph is not met.

8. If, during the term of an employment-preservation agreement, the period for using a subsoil area specified in the agreement is extended under Russian subsoil legislation and/or amendments are made to the technical plan for development of the mineral deposit that increase, over the remaining term of the agreement, the volume of mineral extraction in a subsoil area specified in the agreement compared with the planned extraction volume for the same period, the organization that concluded the agreement must, on its own initiative, make corresponding amendments to the planned extraction volume within six months after either event. The amendments are made under the procedures for concluding and terminating employment-preservation agreements, amending them, and monitoring their performance approved under paragraph 4 of this Article. [As amended by Federal Law No. 443-FZ of November 21, 2022.]

No other amendments may be made to an employment-preservation agreement.

9. An employment-preservation agreement terminates upon any of the following circumstances:

  1. expiration of the agreement on January 1, 2031;

  2. liquidation or reorganization of the organization that concluded the agreement;

  3. during the term of the agreement, the average workforce of the organization that concluded it for any one calendar month falls below the minimum workforce threshold specified in the agreement;

  4. during the term of the agreement, the quantity of an extracted mineral during all tax periods of a calendar year in a subsoil area specified in the agreement is below the planned extraction volume for that mineral for the relevant calendar year specified in the agreement;

  5. the organization that concluded the agreement fails to comply with the requirement in paragraph 8 of this Article;

  6. the right to use any subsoil area specified in the agreement terminates under Russian subsoil legislation;

  7. by agreement of the parties.

10. If a circumstance in subparagraph 1 or 2 of paragraph 9 of this Article occurs, the employment-preservation agreement terminates on the date of that circumstance.

If a circumstance in subparagraphs 3-6 of paragraph 9 occurs, the agreement terminates from January 1 of the calendar year for which the circumstance is established. Tax calculated for extracted minerals using a K_RENT of 1 for tax periods ending after January 1 of that year must be recalculated using a K_RENT of 3.5. The excess over tax actually paid for those tax periods must be paid into the budget together with late-payment interest accruing on the excess from the day following the date on which tax for the relevant tax period was paid.

If the circumstance in subparagraph 7 of paragraph 9 occurs, the agreement terminates on the date on which the parties conclude the termination agreement.

11. For purposes of this Article:

  1. the taxpayer independently calculates the depletion level of mineral reserves in a subsoil area from the state balance of mineral reserves as of the relevant date. The depletion level is cumulative extraction of the mineral in the subsoil area, including extraction losses, divided by initial recoverable reserves of the mineral in that area. The resulting depletion level is rounded to two decimal places under the applicable rounding rules;

  2. the year in which commercial extraction of a mineral began in a subsoil area is the year as of the first day of which the depletion level of that mineral's reserves in the area first exceeded 1 percent.

12. If K_RENT may have more than one value for an extracted mineral under this Article, the lowest such value is used in taxing that mineral.

[Article added by Federal Law No. 309-FZ of July 2, 2021.]

[Article 342.8 complete.]

Article 342.9. Procedure for Determining and Applying Coefficient K_IR

1. Unless otherwise established by this Article, coefficient K_IR is calculated under the following formula:

K_IR = C_IR × 0.067 × (S_IR / 62%) × FX. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

In this formula:

C_IR is the average world price during the tax period for iron ore having an iron content of 62 percent according to the SGX TSI Iron Ore CFR China (62% Fe Fines) Index Futures/Options, expressed in US dollars per metric ton. It is determined under the procedure established by the federal executive authority responsible for adopting normative legal acts and for control and supervision over compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, natural-monopoly entities, and advertising. That authority calculates C_IR and posts it on its official website by the 10th day of the calendar month following the tax period. If C_IR is not posted, or is not posted on time, the taxpayer independently calculates it under the procedure established by that authority;

S_IR is the iron content, expressed as a percentage, of the ore in the relevant subsoil area according to the state balance of mineral reserves approved in the year preceding the tax-period year;

FX is the average exchange rate of the US dollar against the Russian ruble for the tax period, as established by the Central Bank of the Russian Federation and independently determined by the taxpayer as the arithmetic mean of the exchange rates established by the Bank for every day in the calendar month.

Coefficient K_IR calculated under this Article is rounded to one decimal place under the applicable rounding rules.

2. If C_IR determined for the tax period is below USD 60 per metric ton, coefficient K_IR for the tax period is USD 0.63 multiplied by FX.

3. During the periods provided for by this paragraph, coefficient K_IR is USD 0.18 multiplied by FX if extraction of iron ores in subsoil areas whose reserve depletion level as of January 1, 2021, was below 1 percent forms part of a new investment project for which the taxpayer has concluded and maintains in effect, or has performed, an agreement on the protection and promotion of capital investments.

Coefficient K_IR is determined under this paragraph until the later of: expiration of 15 consecutive calendar years beginning with the year in which commercial extraction of minerals began in the subsoil area; or expiration of the agreement on the protection and promotion of capital investments.

For purposes of this paragraph, the depletion level of mineral reserves and the year in which commercial extraction of minerals began in the subsoil area are determined under paragraph 11 of Article 342.8 of this Code.

[Article added by Federal Law No. 382-FZ of November 29, 2021.]

[Article 342.9 complete.]

Article 342.10. Procedure for Determining and Applying Coefficient K_MCO

1. Unless otherwise established by this Article, coefficient K_MCO is calculated under the following formula:

K_MCO = [S_CU × C_CU × (1 - L) + S_NI × C_NI × (1 - L) + S_PD × C_PD × (1 - L) + S_PGM × C_PT × (1 - L) + S_AU × C_AU × (1 - L) + S_CO × C_CO × (1 - L)] × 0.06 × FX,

where:

S_CU, S_NI, S_PD, S_PGM, S_AU, and S_CO are, respectively, the proportions of copper, nickel, palladium, platinum-group metals other than palladium, gold, and cobalt in one metric ton of multicomponent complex ore extracted in the subsoil area. The taxpayer independently determines each proportion from the state balance of mineral reserves approved in the year preceding the tax-period year as the change, resulting from extraction in the subsoil area, in reserves of the relevant mineral in all categories, expressed in metric tons, divided by the corresponding aggregate volume of ore extracted in the area, expressed in metric tons. Each indicator is rounded to eight decimal places under the applicable rounding rules;

C_CU, C_NI, C_PD, C_PT, C_AU, and C_CO are, respectively, the average world-market prices during the tax period for copper, nickel, palladium, platinum, gold, and cobalt, expressed in US dollars per metric ton. If an exchange quotes palladium, platinum, or gold per troy ounce, the quotation is multiplied by 32,150.75 to convert it to a price per metric ton. The average world-market prices are determined under the procedure established by the federal executive authority responsible for adopting normative legal acts and for control and supervision over compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, natural-monopoly entities, and advertising. Each price is rounded to one decimal place under the applicable rounding rules. That authority calculates the indicators and posts them on its official website by the 10th day of the calendar month following the tax period. If one or more indicators are not posted, or are not posted on time, the taxpayer independently calculates the missing indicators under the procedure established by that authority;

L is the loss of copper, nickel, palladium, platinum, gold, and cobalt during further processing, including concentration and technological conversion, of the extracted multicomponent complex ore. L is taken to be 0.15;

FX is the average exchange rate of the US dollar against the Russian ruble for the tax period, as established by the Central Bank of the Russian Federation and independently determined by the taxpayer as the arithmetic mean of the exchange rates established by the Bank for every day in the calendar month.

Coefficient K_MCO calculated under this Article is rounded to one decimal place under the applicable rounding rules.

2. Unless otherwise established by paragraphs 2.1, 3, and 3.1 of this Article, if K_MCO calculated under paragraph 1 of this Article is below 2,555, it is taken to be 2,555. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

2.1. Paragraph 2 of this Article does not apply to multicomponent complex ore containing copper and/or nickel and/or platinum-group metals and extracted from subsoil areas located wholly or partly in Krasnoyarsk Territory, other than the subsoil areas specified in paragraphs 3 and 3.1 of this Article and paragraph 2 of Article 342.8 of this Code, if all the following requirements are simultaneously met:

  1. according to the state balance of mineral reserves as of January 1 of the year preceding the tax-period year, the multicomponent complex ore extracted in those areas contains no more than 0.5 percent copper and no more than 0.35 percent nickel;

  2. the depletion level of reserves in those subsoil areas as of January 1, 2024, was below 1 percent, or copper and/or nickel and/or platinum-group-metal reserves in an area for which no such reserves were recorded in the state balance as of January 1, 2024, were first entered in the state balance after that date under the procedure provided for by Law of the Russian Federation No. 2395-I of February 21, 1992, "On Subsoil";

  3. the taxpayer extracting the multicomponent complex ore in those subsoil areas is not, and has never been, a resident of any type of special economic zone, a resident of a territory of advanced development, a resident of the Arctic Zone of the Russian Federation, a participant in a regional investment project, a party to an agreement on the protection and promotion of capital investments, a participant in a special investment contract, or a party to an investment agreement for extraction of platinum-group metals in the subsoil areas specified in paragraph 3.1 of this Article.

[Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

3. During the periods established by this paragraph, coefficient K_MCO is 730 when multicomponent complex ores containing copper and/or nickel and/or platinum-group metals are extracted in subsoil areas located wholly or partly in Krasnoyarsk Territory whose reserve depletion level as of January 1, 2021, was below 1 percent, provided extraction of those minerals in those areas forms part of a new investment project for which the taxpayer has concluded and maintains in effect, or has performed, an agreement on the protection and promotion of capital investments.

Coefficient K_MCO is 730 on the grounds in this paragraph until the later of: expiration of 15 consecutive calendar years beginning with the year in which commercial extraction of minerals began in the subsoil area; or expiration of the agreement on the protection and promotion of capital investments.

3.1. During the periods established by this paragraph, coefficient K_MCO is zero when multicomponent complex ores containing copper and/or nickel and/or platinum-group metals are extracted in subsoil areas located wholly or partly in Krasnoyarsk Territory, if a license to use those areas was first issued before January 1, 2014, their reserve depletion level as of January 1, 2022, was below 1 percent, and all the following requirements are simultaneously met:

The taxpayer was entitled to conclude a palladium-extraction agreement through December 31, 2023, inclusive. Such agreements may not be concluded from January 1, 2024.

A palladium-extraction agreement must contain the following essential terms:

A palladium-extraction agreement must be refused if any of the following circumstances exists:

The palladium-extraction agreement applies through December 31, 2037, inclusive. Its term is extended through December 31, 2045, inclusive, if the period for applying a zero K_MCO is extended on the grounds in this paragraph.

A palladium-extraction agreement may not be amended except to substitute a party to the agreement.

A party may be substituted if the right to use a subsoil area specified in the agreement is transferred under Russian subsoil legislation during the term of the agreement.

The organization to which the right to use the subsoil areas specified in the palladium-extraction agreement was transferred concludes the party-substitution agreement with the Ministry of Finance of the Russian Federation and the federal executive authority responsible for developing state policy and normative legal regulation for the study, use, reproduction, and protection of natural resources.

At the initiative of that organization, the party-substitution agreement must be concluded within six months after the licenses to use those subsoil areas are reissued.

Under the party-substitution agreement, the organization to which the subsoil-use rights were transferred assumes all obligations under the palladium-extraction agreement.

Unless otherwise provided by this paragraph, a palladium-extraction agreement terminates upon expiration of its term or by agreement of the parties.

The Ministry of Finance of the Russian Federation and the federal executive authority specified in this paragraph unilaterally terminate a palladium-extraction agreement upon any of the following circumstances:

For purposes of this paragraph, the aggregate capital investments described above include advances paid or transferred to suppliers and contractors under contracts to acquire, construct, manufacture, and deliver those fixed assets and bring them into a usable condition, provided the fixed assets are placed in service by December 31, 2037, inclusive.

The Ministry of Finance of the Russian Federation, in coordination with the federal executive authority specified in this paragraph, approves the forms of the palladium-extraction agreement and the party-substitution agreement and the procedures for concluding and terminating the palladium-extraction agreement, amending it, and monitoring its performance.

On the grounds in this paragraph, K_MCO is zero for 144 tax periods beginning January 1, 2026. That period is extended by 96 tax periods if the following amount, rounded to a whole number under the applicable rounding rules, is below USD 64,301,500 per metric ton: the sum, for tax periods beginning from January 1, 2026, through December 31, 2037, inclusive, of each C_PD determined under paragraph 1 of this Article multiplied by 0.7 and each C_PT so determined multiplied by 0.3, divided by 144.

If the palladium-extraction agreement is terminated unilaterally, this paragraph does not apply beginning with the tax period in which a zero K_MCO was first applied. Tax calculated for the extracted mineral specified in this paragraph using a zero K_MCO for the relevant tax periods must be recalculated using K_MCO determined under paragraphs 1 and 2 of this Article and paid into the budget under the established procedure, together with the corresponding late-payment interest accruing from the day following the date tax for the relevant tax period was paid.

[Paragraph added by Federal Law No. 29-FZ of February 17, 2023.]

4. For purposes of this Article, the depletion level of mineral reserves and the year in which commercial extraction of the mineral began in the subsoil area are determined under paragraph 11 of Article 342.8 of this Code. [As amended by Federal Law No. 29-FZ of February 17, 2023.]

[Article added by Federal Law No. 382-FZ of November 29, 2021.]

[Article 342.10 complete.]

Article 342.11. Procedure for Determining and Applying Coefficient K_COAL

1. Unless otherwise established by this Article, coefficient K_COAL is calculated under the following formula:

K_COAL = (C_COAL × 0.025 + C_COAL_SUP) × FX. [As amended by Federal Law No. 176-FZ of July 12, 2024.]

In this formula:

C_COAL is the average coking-coal price for the tax period, expressed in US dollars per metric ton, equal to the average coking-coal price for deliveries to Russian seaports in the Far Eastern Federal District multiplied by 0.85, plus the average coking-coal price for deliveries to Russian seaports in the Northwestern and Southern federal districts multiplied by 0.15. C_COAL is determined under the procedure established by the federal executive authority responsible for adopting normative legal acts and for control and supervision over compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, natural-monopoly entities, and advertising. That authority calculates the indicator and posts it on its official website by the 10th day of the calendar month following the tax period. If the indicator is not posted, or is not posted on time, the taxpayer independently calculates it under the procedure established by that authority; [As amended by Federal Law No. 176-FZ of July 12, 2024.]

C_COAL_SUP = 0.1 × (C_COAL - 167). [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

If C_COAL_SUP determined under this Article is negative, it is taken to be zero; [Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

FX is the average exchange rate of the US dollar against the Russian ruble for the tax period, as established by the Central Bank of the Russian Federation and independently determined by the taxpayer as the arithmetic mean of the exchange rates established by the Bank for every day in the calendar month.

Coefficient K_COAL calculated under this Article is rounded to one decimal place under the applicable rounding rules.

2. [Paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Article added by Federal Law No. 382-FZ of November 29, 2021.]

[Article 342.11 complete.]

Article 342.12. Procedure for Determining and Applying Coefficient K_PS

1. Unless otherwise provided by this Article, coefficient K_PS is calculated under the following formula:

K_PS = C_PS × 0.03 × S_KCL × FX + C_PS_SUP,

where:

C_PS is the average price during the tax period of potassium-chloride powder according to the Potash Standard MOP bulk FOB Baltic/Black Sea index, expressed in US dollars per metric ton, for deliveries to Russian seaports in the Northwestern and Southern federal districts. C_PS is determined under the procedure established by the federal executive authority responsible for adopting normative legal acts and for control and supervision over compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, natural-monopoly entities, and advertising. That authority calculates the indicator and posts it on its official website by the 10th day of the calendar month following the tax period. If C_PS for a tax period is not posted, or is not posted on time, the taxpayer independently calculates it under the procedure established by that authority;

S_KCL is the proportion of potassium chloride (KCl) in one metric ton of extracted mineral. The taxpayer independently determines it from the state balance of mineral reserves approved in the year preceding the tax-period year as the change, resulting from extraction in the subsoil area, in potassium-chloride reserves in all categories, expressed in metric tons, divided by the corresponding aggregate volume of ore extracted in the area, expressed in metric tons. If the state balance does not contain data on the change in potassium-chloride reserves in all categories, the taxpayer independently determines that change from the state balance approved in the year preceding the tax-period year as the change, resulting from extraction in the subsoil area, in potassium-oxide (K2O) reserves in all categories, expressed in metric tons, divided by 0.6317. S_KCL is rounded to five decimal places under the applicable rounding rules;

FX is the average exchange rate of the US dollar against the Russian ruble for the tax period, as established by the Central Bank of the Russian Federation and independently determined by the taxpayer as the arithmetic mean of the exchange rates established by the Bank for every day in the calendar month;

C_PS_SUP is the indicator characterizing additional profitability from extraction of potash salts, calculated under the following formula:

C_PS_SUP = (C_PS - 300) × 0.07 × S_KCL × FX,

where C_PS, S_KCL, and FX are determined under this paragraph.

If C_PS determined for the tax period is below USD 300 per metric ton, C_PS_SUP is taken to be zero for that tax period.

[Paragraph as amended by Federal Law No. 176-FZ of July 12, 2024.]

1.1. When potash salts are extracted in subsoil areas whose reserve depletion level as of January 1, 2021, was below 1 percent, coefficient K_PS is calculated during the periods established by this paragraph under the following formula if extraction in those areas either forms part of a new investment project for which the taxpayer has concluded and maintains in effect, or has performed, an agreement on the protection and promotion of capital investments, or is conducted by the taxpayer in performance of a special investment contract concluded by December 31, 2020, under Federal Law No. 488-FZ of December 31, 2014, "On Industrial Policy in the Russian Federation":

K_PS = 0.038 × (V_PS / Q_PS),

where:

V_PS is the value of the extracted mineral for the tax period, determined under Article 340 of this Code;

Q_PS is the quantity of the mineral extracted during the tax period, determined under Article 339 of this Code.

Coefficient K_PS is determined under this paragraph for the period ending latest among: 15 consecutive calendar years beginning with the year in which commercial extraction of the mineral began in the subsoil area; the term of the agreement on the protection and promotion of capital investments; and the term of the special investment contract.

For purposes of this paragraph, the depletion level of mineral reserves and the year in which commercial extraction of the mineral began in the subsoil area are determined under paragraph 11 of Article 342.8 of this Code.

[Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

1.2. When potash salts are extracted in implementation of an investment project for which a special investment contract was concluded from January 1, 2021, through June 30, 2024, under Federal Law No. 488-FZ of December 31, 2014, "On Industrial Policy in the Russian Federation," and extraction of the mineral under the project begins after January 1, 2025, coefficient K_PS is calculated under the following formula:

K_PS = 0.133 × (V_PS / Q_PS) + 85,

where:

V_PS is the value of the extracted mineral for the tax period, determined under Article 340 of this Code;

Q_PS is the quantity of the mineral extracted during the tax period, determined under Article 339 of this Code.

Coefficient K_PS is determined under this paragraph until the later of: expiration of 10 consecutive calendar years beginning with the year in which extraction of the mineral under the investment project began; or expiration of the special investment contract.

[Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

2. Coefficient K_PS calculated under this Article is rounded to one decimal place under the applicable rounding rules.

[Article added by Federal Law No. 382-FZ of November 29, 2021.]

[Article 342.12 complete.]

Article 342.13. Procedure for Determining and Applying Coefficient K_ENRG

1. Unless otherwise established by this Article, coefficient K_ENRG is calculated under the following formula:

K_ENRG = 0.1 × (C_EC - 120) × FX × C_EXP_EC,

where:

C_EC is the average price during the tax period for coal other than anthracite, coking coal, and lignite, expressed in US dollars per metric ton. It is the average price for deliveries of that coal to Russian seaports in the Far Eastern Federal District multiplied by 0.5, plus the average price for deliveries to Russian seaports in the Northwestern and Southern federal districts multiplied by 0.5. C_EC is determined under the procedure established by the federal executive authority responsible for adopting normative legal acts and for control and supervision over compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, natural-monopoly entities, and advertising. That authority calculates the indicator and posts it on its official website by the 10th day of the calendar month following the tax period. If the indicator for a tax period is not posted, or is not posted on time, the taxpayer independently calculates it under the procedure established by that authority;

FX is the average exchange rate of the US dollar against the Russian ruble for the tax period, as established by the Central Bank of the Russian Federation and independently determined by the taxpayer as the arithmetic mean of the exchange rates established by the Bank for every day in the calendar month;

C_EXP_EC is the coefficient reflecting the share of export sales of coal other than anthracite, coking coal, and lignite in total coal sales and is taken to be 0.5.

Coefficient K_ENRG calculated under this Article is rounded to one decimal place under the applicable rounding rules.

2. If C_EC determined for the tax period is below USD 120 per metric ton, coefficient K_ENRG is taken to be zero for that tax period.

[Article added by Federal Law No. 176-FZ of July 12, 2024.]

[Article 342.13 complete.]

Article 342.14. Procedure for Determining and Applying Coefficient K_AN

1. Unless otherwise established by this Article, coefficient K_AN is calculated under the following formula:

K_AN = 0.1 × (C_AN - 135) × FX,

where:

C_AN is the average anthracite price during the tax period, expressed in US dollars per metric ton. It is the average price of PCI coal blend for deliveries to Russian seaports in the Far Eastern Federal District multiplied by 0.1, plus the average price of PCI coal blend for deliveries to Russian seaports in the Northwestern and Southern federal districts multiplied by 0.9. C_AN is determined under the procedure established by the federal executive authority responsible for adopting normative legal acts and for control and supervision over compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, natural-monopoly entities, and advertising. That authority calculates the indicator and posts it on its official website by the 10th day of the calendar month following the tax period. If the indicator for a tax period is not posted, or is not posted on time, the taxpayer independently calculates it under the procedure established by that authority;

FX is the average exchange rate of the US dollar against the Russian ruble for the tax period, as established by the Central Bank of the Russian Federation and independently determined by the taxpayer as the arithmetic mean of the exchange rates established by the Bank for every day in the calendar month.

Coefficient K_AN calculated under this Article is rounded to one decimal place under the applicable rounding rules.

2. If C_AN determined for the tax period is below USD 135 per metric ton, coefficient K_AN is taken to be zero for that tax period.

[Article added by Federal Law No. 176-FZ of July 12, 2024.]

[Article 342.14 complete.]

Article 342.15. Procedure for Determining and Applying Coefficient K_PR

1. Unless otherwise provided by this Article, coefficient K_PR is calculated under the following formula:

K_PR = C_PR × 0.04 × (S_PR / 0.315) × FX + C_PR_SUP,

where:

C_PR is the average phosphate-rock price during the tax period according to the Phosphate rock 68-70% BPL bulk FOB Morocco index, expressed in US dollars per metric ton. C_PR is determined under the procedure established by the federal executive authority responsible for adopting normative legal acts and for control and supervision over compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, natural-monopoly entities, and advertising. That authority calculates the indicator and posts it on its official website by the 10th day of the calendar month following the tax period. If the indicator for a tax period is not posted, or is not posted on time, the taxpayer independently calculates it under the procedure established by that authority;

S_PR is the proportion of phosphorus oxide in one metric ton of extracted mineral. The taxpayer independently determines it from the state balance of mineral reserves approved in the year preceding the tax-period year as the change, resulting from extraction in the subsoil area, in phosphorus-oxide reserves in all categories, expressed in metric tons, divided by the corresponding aggregate volume of ore extracted in the area, expressed in metric tons. S_PR is rounded to five decimal places under the applicable rounding rules;

FX is the average exchange rate of the US dollar against the Russian ruble for the tax period, as established by the Central Bank of the Russian Federation and independently determined by the taxpayer as the arithmetic mean of the exchange rates established by the Bank for every day in the calendar month;

C_PR_SUP is the indicator characterizing additional profitability from extraction of apatite-nepheline, apatite, and phosphate ores, calculated under the following formula:

C_PR_SUP = (C_PR - 200) × 0.12 × (S_PR / 0.315) × FX,

where C_PR, S_PR, and FX are determined under this paragraph.

If C_PR determined for the tax period is below USD 200 per metric ton, C_PR_SUP is taken to be zero for that tax period.

2. When the minerals specified in subparagraph 19 of paragraph 2 of Article 342 of this Code are extracted in subsoil areas whose reserve depletion level as of January 1, 2021, was below 1 percent, coefficient K_PR is calculated during the periods established by this paragraph under the following formula if extraction in those areas either forms part of a new investment project for which the taxpayer has concluded and maintains in effect, or has performed, an agreement on the protection and promotion of capital investments, or is conducted by the taxpayer in performance of a special investment contract concluded by December 31, 2020, under Federal Law No. 488-FZ of December 31, 2014, "On Industrial Policy in the Russian Federation":

K_PR = 0.04 × (V_OF / Q_OF),

where:

V_OF is the value of the extracted mineral for the tax period, determined under Article 340 of this Code;

Q_OF is the quantity of the mineral extracted during the tax period, determined under Article 339 of this Code.

Coefficient K_PR is determined under this paragraph for the period ending latest among: 15 consecutive calendar years beginning with the year in which commercial extraction of the mineral began in the subsoil area; the term of the agreement on the protection and promotion of capital investments; and the term of the special investment contract.

For purposes of this paragraph, the depletion level of mineral reserves and the year in which commercial extraction of the mineral began in the subsoil area are determined under paragraph 11 of Article 342.8 of this Code.

3. Coefficient K_PR calculated under this Article is rounded to one decimal place under the applicable rounding rules.

[Article added by Federal Law No. 176-FZ of July 12, 2024.]

[Article 342.15 complete.]

Article 342.16. Procedure for Determining and Applying Indicator K_KG

1. Unless otherwise established by this Article, indicator K_KG is:

2. For taxpayers that throughout the tax period are organizations owning facilities of the Unified Gas Supply System and/or organizations in which owners of facilities of that system participate directly and/or indirectly with an aggregate participation interest exceeding 50 percent, indicator K_KG is 486 from January 1 through September 30, 2026, inclusive, and 494 from October 1, 2026. This rule excludes taxpayer organizations in which one participant holding an interest of at least 50 percent is a Russian organization in which owners of facilities of the Unified Gas Supply System participate directly and/or indirectly with an aggregate participation interest below 15 percent.

3. Indicator K_KG is 305 from January 1, 2026:

  1. when natural combustible gas used exclusively to produce liquefied natural gas, ammonia, and/or hydrogen is extracted in subsoil areas located wholly or partly on the Yamal and/or Gydan peninsulas in the Yamalo-Nenets Autonomous Area or wholly or partly north of 69 degrees north latitude within Krasnoyarsk Territory;

  2. when natural combustible gas is extracted in subsoil areas specified in subparagraph 4 of paragraph 9 of Article 342.4 of this Code;

  3. when natural combustible gas is extracted by taxpayers specified in subparagraph 1 of paragraph 5 of Article 342.4 of this Code, with respect to the quantity of natural combustible gas extracted during the tax period and used to produce liquefied natural gas, provided the conditions in paragraph 4 of this Article are simultaneously met.

4. Taxpayers specified in subparagraph 1 of paragraph 5 of Article 342.4 of this Code apply subparagraph 3 of paragraph 3 of this Article if all the following conditions are simultaneously met:

  1. by January 20, 2026, the organization owning the Unified Gas Supply System submitted to the tax authority at its location a notice in free form containing information about the taxpayer applying K_KG on the ground in subparagraph 3 of paragraph 3 of this Article and about Russian organizations in which owners of facilities of the Unified Gas Supply System participate directly and/or indirectly with an aggregate participation interest exceeding 50 percent that:

If information contained in the notice changes, the organization owning the Unified Gas Supply System must submit an updated notice to the tax authority at its location no later than the 20th day of the month following the month in which the change occurred;

  1. the natural combustible gas extracted by the taxpayer was sent by the taxpayer and/or another Russian organization identified in the notice under subparagraph 1 of this paragraph for processing into liquefied natural gas using the production capacity specified in the fourth textual paragraph of that subparagraph;

  2. liquefied natural gas was obtained from the natural combustible gas extracted by the taxpayer through processing at that production capacity;

  3. the fact that liquefied natural gas was obtained from the natural combustible gas extracted by the taxpayer is documented under this subparagraph.

To confirm satisfaction of the conditions in subparagraphs 2-4 of this paragraph, the taxpayer submits the following to the tax authority together with the tax return:

[Article added by Federal Law No. 425-FZ of November 28, 2025.]

[Article 342.16 complete.]

Article 343. Procedure for Calculating and Paying the Tax

1. Unless otherwise provided by this Article, the amount of tax on extracted minerals is calculated as the percentage of the tax base corresponding to the applicable tax rate.

[As amended by Federal Law No. 117-FZ of July 7, 2003.]

The amount of tax on extracted minerals whose tax base is determined as their quantity under subparagraph 3 of paragraph 2 of Article 338 of this Code is calculated as the product of the applicable tax rate and the tax base.

[As amended by Federal Law No. 382-FZ of November 29, 2021.]

2. Unless this Article establishes another procedure for calculating the tax, the amount of tax is calculated at the end of each tax period for each extracted mineral. Subject to the special rules established by this Article, the tax is payable to the budget at the location of each subsoil area made available to the taxpayer for use under the legislation of the Russian Federation. If this Article does not require the amount of tax to be calculated separately for each subsoil area in which a mineral is extracted, the amount payable is calculated according to the proportion that the quantity of the mineral extracted in each subsoil area bears to the total quantity of the corresponding type of extracted mineral.

[As amended by Federal Laws No. 229-FZ of July 27, 2010, No. 425-FZ of December 28, 2010, and No. 389-FZ of July 31, 2023.]

3. The amount of tax calculated on minerals extracted outside the territory of the Russian Federation is payable to the budget at the organization's location or the individual entrepreneur's place of residence.

[As amended by Federal Law No. 229-FZ of July 27, 2010.]

4. When a taxpayer applies the tax deduction established by Article 343.1 of this Code, the amount of tax on coal is calculated separately for each subsoil area in which coal is extracted as the product of the applicable tax rate and the tax base, less that tax deduction.

The amount of tax calculated under this paragraph is payable to the budget, in the corresponding proportion, at the location of each subsoil area and for each type of coal specified in subparagraph 1.1 of paragraph 2 of Article 337 of this Code.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

That proportion is the ratio of the amount of tax calculated, without the tax deduction, for each type of coal extracted in the subsoil area to the total amount of tax calculated, without the tax deduction, on coal extracted in the same subsoil area.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 425-FZ of December 28, 2010.]

5. When a taxpayer applies the tax deductions established by Article 343.2 of this Code, the amount of tax calculated by the taxpayer under this Article at the end of the tax period is reduced by the amount of the tax deductions established by that Article. If the taxpayer is entitled to apply more than one of the tax deductions established by paragraphs 3.4, 3.5, and/or 3.6 of Article 343.2 of this Code, the amount of tax is reduced by one of those deductions, as selected by the taxpayer. If the amount of the tax deduction determined for a tax period exceeds the amount of tax calculated for that tax period, the tax deduction is taken to equal that amount of tax.

[Paragraph added by Federal Law No. 338-FZ of November 28, 2011; as amended by Federal Law No. 342-FZ of October 15, 2020.]

6. When a taxpayer applies the tax deduction established by Article 343.3 of this Code, the amount of tax calculated by the taxpayer under this Article at the end of the tax period on natural combustible gas from all types of hydrocarbon deposits, extracted in a subsoil area located wholly or partly in the Black Sea, is reduced by that tax deduction.

[Paragraph added by Federal Law No. 286-FZ of September 30, 2017.]

7. When a taxpayer applies the tax deduction established by Article 343.4 of this Code, the amount of tax calculated by the taxpayer under this Article at the end of the tax period on gas condensate from all types of hydrocarbon deposits is reduced by that tax deduction.

[Paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

8. When a taxpayer applies the tax deduction established by Article 343.5 of this Code, the amount of tax calculated by the taxpayer under this Article at the end of the tax period on dehydrated, desalted, and stabilized oil extracted in subsoil areas satisfying the requirements in paragraph 2 of that Article is reduced by that tax deduction.

[Paragraph added by Federal Law No. 342-FZ of October 15, 2020.]

9. When a taxpayer applies tax deduction NV_ETHANE established by paragraph 3.7 of Article 343.2 of this Code, the amount of tax calculated by the taxpayer or its legal successor under this Article at the end of a tax period beginning from January 1, 2025, through December 31, 2029, inclusive, on dehydrated, desalted, and stabilized oil extracted in subsoil areas located wholly or partly within Irkutsk Region is increased by MET_SUP_ETHANE, expressed in millions of rubles. Unless otherwise established by this paragraph, that amount is calculated for each tax period in the aggregate for all such subsoil areas under the following formula:

MET_SUP_ETHANE = NV_ETHANE_TOTAL / 60 + NV_ETHANE_BALANCE × 0.0075,

where NV_ETHANE_BALANCE is the outstanding tax deduction, calculated by the taxpayer or its legal successor in millions of rubles under the following formula:

NV_ETHANE_BALANCE = NV_ETHANE_TOTAL - (NV_ETHANE_TOTAL / 60) × (n - 1),

where:

n is the number of tax periods beginning from January 1, 2025, through the last day of the current tax period, inclusive;

NV_ETHANE_TOTAL is calculated under the following formula:

NV_ETHANE_TOTAL = NV_ETHANE_T + 17,515 × (NV_ETHANE_T / 15,000),

where NV_ETHANE_T is the amount, expressed in millions of rubles, of tax deductions NV_ETHANE applied by the taxpayer or its legal successor under paragraph 3.7 of Article 343.2 of this Code in tax periods beginning from July 1, 2022, through December 31, 2024, inclusive.

In any tax period beginning on or after January 1, 2025, the taxpayer or its legal successor may increase the amount of tax by MET_SUP_ETHANE, expressed in millions of rubles and equal to NV_ETHANE_BALANCE × 1.0075.

If the taxpayer or its legal successor exercises that right in a tax period, MET_SUP_ETHANE is not calculated beginning with the following tax period.

The values of MET_SUP_ETHANE, NV_ETHANE_BALANCE, and NV_ETHANE_TOTAL calculated under this paragraph are rounded to whole numbers under the applicable rounding rules.

[Paragraph added by Federal Law No. 305-FZ of July 2, 2021; as amended by Federal Law No. 323-FZ of July 14, 2022.]

10. The amount of tax calculated by the taxpayer for a tax period on extraction of iron ore at the tax rate established by subparagraph 3.1 of paragraph 2 of Article 342 of this Code is reduced by the amount of tax calculated by the taxpayer for the same tax period on extraction of oxidized ferruginous quartzites, unless otherwise provided by this paragraph.

If the difference calculated under the first textual paragraph of this paragraph is negative, it is taken to be zero.

The reduction under this paragraph is not made if indicator C_IR, determined for the tax period under Article 342.9 of this Code, is below USD 60 per metric ton.

[Paragraph added by Federal Law No. 382-FZ of November 29, 2021.]

11. When a taxpayer applies the tax deduction established by Article 343.7 of this Code, the amount of tax calculated by the taxpayer under this Article at the end of the tax period on multicomponent complex ore containing molybdenum and copper, extracted in subsoil areas satisfying the requirements in paragraph 1 of Article 343.7 of this Code, is reduced by that tax deduction. If the tax deduction determined for a tax period exceeds the amount of tax calculated for that tax period, the tax deduction is taken to equal that amount of tax.

[Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

12. When a taxpayer applies the tax deduction established by Article 343.8 of this Code, the amount of tax calculated by the taxpayer under this Article at the end of the tax period on iron ore, other than oxidized ferruginous quartzites, is reduced by that tax deduction. If the tax deduction determined for a tax period exceeds the amount of tax calculated for that tax period, the tax deduction is taken to equal that amount of tax.

[Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

13. The amount of tax calculated by the taxpayer for a tax period on crushed stone may not exceed N_BK, calculated in rubles as the quantity of the mineral extracted during the tax period, expressed in units of mass in metric tons, multiplied by 16.5.

N_BK determined under this paragraph is rounded to a whole number under the applicable rounding rules.

If the amount of tax calculated for a tax period exceeds N_BK calculated for the same tax period, the amount of tax is taken to equal N_BK.

[Paragraph added by Federal Law No. 323-FZ of July 14, 2022.]

14. The amount of tax calculated under this Article at the end of a tax period on natural combustible gas is reduced as specified below where the taxpayer, throughout the tax period, is an organization in which an organization owning facilities of the Unified Gas Supply System directly holds an aggregate participation interest of 100 percent, and the taxpayer holds a license to use a subsoil area located wholly on the Yamal Peninsula whose initial reserves of natural combustible gas, excluding associated gas, exceeded 3.5 trillion cubic meters as of January 1, 2024:

  1. by RUB 2,444 million for a tax period beginning from November 1, 2026, through July 31, 2027, inclusive;

  2. by RUB 3,500 million for a tax period beginning from August 1, 2027, through July 31, 2028, inclusive;

  3. by RUB 5,500 million for a tax period beginning on or after August 1, 2028.

[Paragraph added by Federal Law No. 323-FZ of July 14, 2022; as amended by Federal Law No. 425-FZ of November 28, 2025.]

15. When a taxpayer applies the tax deduction established by Article 343.9 of this Code, the amount of tax calculated by the taxpayer under this Article at the end of the tax period on marketable tin ores extracted in subsoil areas satisfying the requirements in paragraph 1 of Article 343.9 of this Code is reduced by that tax deduction. If the tax deduction determined for a tax period exceeds the amount of tax calculated for that tax period, the tax deduction is taken to equal that amount of tax.

[Paragraph added by Federal Law No. 566-FZ of December 28, 2022.]

16. For taxpayers in which the Russian Federation directly holds a participation interest of at least 33 percent, the amount of tax calculated for a tax period beginning from February 1 through March 31, 2023, inclusive, on extraction of natural diamonds in the aggregate across all subsoil areas for which those taxpayers hold subsoil-use licenses issued under the subsoil legislation of the Russian Federation is increased by RUB 9,500 million.

[Paragraph added by Federal Law No. 566-FZ of December 28, 2022.]

17. When a taxpayer applies the tax deduction established by paragraph 3.9 of Article 343.2 of this Code, the amount of tax calculated by the taxpayer or its legal successor under this Article at the end of a tax period beginning from April 1, 2029, through March 31, 2035, inclusive, on dehydrated, desalted, and stabilized oil extracted in subsoil areas located wholly within the Yamal District of the Yamalo-Nenets Autonomous Area and containing hydrocarbon reserves of the field specified in Note 8 to the Common Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union as of January 1, 2018, is increased by MET_TI_SUP, expressed in millions of rubles. Unless otherwise established by this paragraph, MET_TI_SUP is calculated for each tax period in the aggregate for all such subsoil areas under the following formula:

MET_TI_SUP = NV_TI_TOTAL + PR - MET_TI_SUP_TOTAL,

where:

NV_TI_TOTAL is the amount of tax deductions claimed by the taxpayer or its legal successor under paragraph 3.9 of Article 343.2 of this Code for tax periods beginning from April 1, 2023, through March 31, 2029, inclusive;

MET_TI_SUP_TOTAL is the sum of MET_TI_SUP amounts paid by the taxpayer or its legal successor for tax periods beginning on or after April 1, 2029;

PR is the sum of the PR_i amounts, expressed in millions of rubles and determined for each tax period beginning from April 1, 2023, through March 31, 2035, inclusive.

Unless otherwise established by this paragraph, PR_i is determined for each tax period under the following formula:

PR_i = (NV_TI_i-1 - MET_TI_SUP_i-1 + PR_i-1) × 0.0075,

where:

NV_TI_i-1 is the cumulative amount of tax deductions claimed by the taxpayer or its legal successor under paragraph 3.9 of Article 343.2 of this Code for tax periods beginning from April 1, 2023, through the last day of the month preceding the current tax period;

MET_TI_SUP_i-1 is the cumulative sum of MET_TI_SUP values for tax periods beginning from April 1, 2029, through the last day of the month preceding the current tax period. For tax periods beginning from April 1, 2023, through March 31, 2029, inclusive, MET_TI_SUP_i-1 is taken to be zero;

PR_i-1 is the cumulative sum of PR_i values for tax periods beginning from April 1, 2023, through the last day of the month preceding the current tax period.

For tax periods beginning from April 1 through May 31, 2023, inclusive, PR_i is taken to be zero.

If MET_TI_SUP determined for any tax period beginning from April 1, 2029, through February 28, 2035, inclusive, exceeds RUB 1,111 million, MET_TI_SUP for that tax period is taken to be RUB 1,111 million.

In any tax period beginning from April 1, 2029, through March 31, 2035, inclusive, the taxpayer or its legal successor may increase the amount of tax calculated at the end of that tax period on dehydrated, desalted, and stabilized oil extracted in the subsoil areas specified in this paragraph by MET_TI_SUP_R, calculated in the aggregate for all such subsoil areas under the following formula:

MET_TI_SUP_R = NV_TI_i-1 + PR_R - MET_TI_SUP_i-1,

where PR_R is the sum of PR_i amounts determined for each tax period beginning from April 1, 2023, through the last day of the current tax period, inclusive.

If the taxpayer or its legal successor exercises the right to increase the tax by MET_TI_SUP_R in a tax period, MET_TI_SUP is not calculated beginning with the following tax period.

[Paragraph added by Federal Law No. 36-FZ of February 23, 2023.]

18. [Paragraph added by Federal Law No. 539-FZ of November 27, 2023; repealed by Federal Law No. 425-FZ of November 28, 2025.]

19. The amount of tax calculated by the taxpayer specified in the thirteenth textual paragraph of this paragraph on extraction of natural combustible gas in the aggregate across all subsoil areas for which that taxpayer holds subsoil-use licenses issued under the subsoil legislation of the Russian Federation is increased by K_KG2024, determined under the following formula:

K_KG2024 = Σ_i [(V_i × C_i + V_i_POP × C_i_POP) × (0.02 + K_O)],

where:

V_i is the aggregate volume, expressed in thousands of cubic meters, of gas sold during the month immediately preceding the tax-period month in the territory of the i-th constituent entity of the Russian Federation by the taxpayer and/or organizations belonging to the same group of companies as the taxpayer. The following consumers are excluded:

C_i is the regulated minimum wholesale gas-price ceiling for consumers other than households in the i-th constituent entity of the Russian Federation, expressed in rubles per thousand cubic meters exclusive of value-added tax. It is the ceiling approved under the procedure established by the Government of the Russian Federation pursuant to Federal Law No. 69-FZ of March 31, 1999, "On Gas Supply in the Russian Federation," and in effect on the last day of the month immediately preceding the first month of the period for which regulated wholesale gas prices were duly approved. If no regulated minimum wholesale gas-price ceiling has been approved for a constituent entity of the Russian Federation, the lowest wholesale price for gas sold to consumers other than households in that constituent entity applies. That price must have been approved under the procedure established by the Government of the Russian Federation pursuant to Federal Law No. 69-FZ of March 31, 1999, and must have been in effect on the last day of the month immediately preceding the first month of the period for which that regulated wholesale gas price was duly approved. If no such price exists, C_i is the weighted-average actual price at which the taxpayer and/or organizations belonging to the same group of companies as the taxpayer sold gas during the month immediately preceding the tax-period month to consumers other than households in the i-th constituent entity of the Russian Federation that were not related to them. If, under the gas-supply legislation of the Russian Federation, the regulated wholesale gas price is differentiated for different categories of consumers other than households, the highest regulated wholesale gas-price value applies for purposes of this textual paragraph;

V_i_POP is the aggregate volume, expressed in thousands of cubic meters, of gas sold to households during the month immediately preceding the tax-period month in the territory of the i-th constituent entity of the Russian Federation by the taxpayer and/or organizations belonging to the same group of companies as the taxpayer;

C_i_POP is the wholesale price for gas intended for subsequent sale to households in the i-th constituent entity of the Russian Federation, expressed in rubles per thousand cubic meters exclusive of value-added tax. It is the price approved under the procedure established by the Government of the Russian Federation pursuant to Federal Law No. 69-FZ of March 31, 1999, "On Gas Supply in the Russian Federation," and in effect on the last day of the month immediately preceding the first month of the period for which that regulated wholesale gas price was duly approved. If no such price exists, C_i_POP is the weighted-average actual price at which the taxpayer and/or organizations belonging to the same group of companies as the taxpayer sold gas to households in that constituent entity during the month immediately preceding the tax-period month;

K_O is an indicator taken to be:

For purposes of this paragraph, a group of companies means a set of organizations linked through participation in capital and/or the exercise of control for which consolidated financial statements are prepared under the accounting legislation of the Russian Federation or under the requirements of stock exchanges, including foreign stock exchanges, when deciding whether to admit the securities of any such organization to trading, or for which such statements would be prepared if the securities of any such organization were admitted to trading on a stock exchange, including a foreign stock exchange. The parent company of a group of companies means a member of the group that participates directly and/or indirectly in the other members or otherwise exercises control over them, and whose participation interest or control is sufficient for the financial statements of the other members to be included in its consolidated financial statements or to be included if that member's securities were admitted to trading on a stock exchange, including a foreign stock exchange (hereinafter in this Article, the parent company). A person whose financial statements are not taken into account in preparing the group's consolidated financial statements solely because of the person's size or the immateriality of its data is treated as a member of that group for purposes of this paragraph.

From among the members of the group, the parent company designates an organization that extracts natural combustible gas under a subsoil-use license issued to it under the subsoil legislation of the Russian Federation. That organization calculates the tax subject to the special rules in this paragraph.

K_KG2024 is taken to be zero for the other organizations belonging to the group of companies that extract natural combustible gas under subsoil-use licenses issued to them under the subsoil legislation of the Russian Federation.

The parent company submits to the tax authority at its location a free-form notice containing the following information:

If the parent company submitted that notice before January 1, 2026, the notice need not be resubmitted.

If information in the notice changes, the parent company must submit an updated notice to the tax authority at its location no later than the 20th day of the month following the month in which the change occurred.

Organizations belonging to the group of companies that sell gas to consumers must, no later than the 20th day of the tax-period month, provide the organization calculating the tax subject to the special rules in this paragraph with information on V_i, C_i, V_i_POP, and C_i_POP, broken down by constituent entity of the Russian Federation and based on the relevant organization's gas-sale volumes in the month preceding the tax-period month.

For purposes of this paragraph, gas means natural combustible gas, petroleum or associated gas, and stripped dry gas. Those terms have the meanings assigned to them by the gas-supply legislation of the Russian Federation.

This paragraph does not apply to a group of companies whose parent company is an organization owning the Unified Gas Supply System.

[Paragraph added by Federal Law No. 539-FZ of November 27, 2023; as amended by Federal Law No. 425-FZ of November 28, 2025.]

20. The amount of tax calculated by the taxpayer on dehydrated, desalted, and stabilized oil extracted in a subsoil area for the tax period beginning from January 1 through January 31, 2024, inclusive, is increased by the sum of the amounts determined for tax periods beginning from October 1 through December 31, 2023, inclusive. Each amount is the product of the quantity of dehydrated, desalted, and stabilized oil extracted in that subsoil area during the relevant tax period and the change in coefficient K_ABDT determined for that tax period under this paragraph.

The change specified in the first textual paragraph of this paragraph is calculated as the difference between: the value of coefficient K_ABDT under paragraph 11 of Article 342.5 of this Code, determined for the relevant tax period using indicators D_AB and D_DT under paragraph 27 of Article 200 of this Code calculated with coefficient K_VR equal to 1; and the actual value of coefficient K_ABDT used to calculate tax for the relevant tax period.

[Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

21. The amount of tax calculated by a taxpayer on extraction, in a licensed subsoil area, of the mineral specified in subparagraph 13 of paragraph 2 of Article 337 of this Code for a tax period beginning on or after January 1, 2025, is increased by indicator K_DRM, determined under the following formula:

K_DRM = 0.1 × (C_AU / 1,000 - 61,000) × V_DRM × FX,

where:

C_AU is the indicator determined for the tax period under paragraph 1 of Article 342.10 of this Code;

V_DRM is the quantity, expressed in kilograms, of precious metal (gold) contained in the mineral specified in subparagraph 13 of paragraph 2 of Article 337 of this Code that was extracted in the subsoil area specified in the first textual paragraph of this paragraph. It excludes a mineral whose extraction is taxed at the rate established by subparagraph 1 of paragraph 1 of Article 342 of this Code and is rounded to three decimal places under the applicable rounding rules;

FX is the average exchange rate of the US dollar against the Russian ruble for the tax period, as established by the Central Bank of the Russian Federation and independently determined by the taxpayer as the arithmetic mean of the exchange rates established by the Bank for every day in the calendar month.

K_DRM is rounded to a whole number under the applicable rounding rules.

[Paragraph added by Federal Law No. 96-FZ of April 22, 2024; as amended by Federal Law No. 176-FZ of July 12, 2024.]

22. When a taxpayer applies the tax deduction established by Article 343.10 of this Code, the amount of tax calculated by the taxpayer under this Article at the end of the tax period on iron ore, other than oxidized ferruginous quartzites, is reduced by that tax deduction. If the tax deduction determined for a tax period exceeds the amount of tax calculated for that tax period, the tax deduction is taken to equal that amount of tax.

[Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Article as amended by Federal Law No. 57-FZ of May 29, 2002.]

[Article 343 complete.]

Article 343.1. Procedure for Reducing the Amount of Tax Calculated on Coal Extraction by Expenses Associated with Ensuring Safe Working Conditions and Occupational Safety

1. At their option, taxpayers may, under the procedure established by this Article, either reduce the amount of tax calculated for a tax period on coal extracted in a subsoil area by the amount of economically justified and documented expenses incurred by the taxpayer during the tax period in connection with ensuring safe working conditions and occupational safety in coal extraction in that subsoil area (the tax deduction), or take those expenses into account when calculating the corporate profit tax base under Chapter 25 of this Code.

The procedure for recognizing the expenses specified in this paragraph must be stated in the accounting policy for tax purposes. That procedure may be changed no more than once every five years.

2. The taxpayer independently calculates the maximum tax deduction under this Article as the product of the amount of tax calculated for coal extracted in each subsoil area during the tax period and coefficient K_T, determined under this Article.

3. Coefficient K_T is determined for each subsoil area under the procedure established by the Government of the Russian Federation, taking into account the methane content of the subsoil area in which coal is extracted and the propensity of the coal to spontaneous combustion in the seam in that area. The value of K_T calculated under this Article for each subsoil area is stated in the accounting policy for tax purposes adopted by the taxpayer. K_T may not exceed 0.3.

4. If the taxpayer's actual expenses incurred during a tax period in connection with ensuring safe working conditions and occupational safety in coal extraction exceed the maximum tax deduction determined under paragraph 2 of this Article, the excess is taken into account in determining the tax deduction during the 36 tax periods following the tax period in which the taxpayer incurred those expenses.

5. The tax deduction includes the following types of expenses incurred by the taxpayer in connection with ensuring safe working conditions and occupational safety in coal extraction, according to a list established by the Government of the Russian Federation:

  1. the taxpayer's material expenses determined under Chapter 25 of this Code;

  2. the taxpayer's expenses for acquiring and/or creating depreciable property;

  3. expenses incurred by the taxpayer to complete, retrofit, reconstruct, modernize, or technically re-equip fixed assets.

6. The types of expenses associated with ensuring safe working conditions and occupational safety in coal extraction that are taken into account in determining the tax deduction under this Article are established in the accounting policy for tax purposes.

7. Taxpayers for which no amount of tax is calculated for a tax period may begin taking the expenses specified in paragraph 5 of this Article into account in determining the tax deduction under this Article in the tax period in which their obligation to calculate the tax arises.

[Article added by Federal Law No. 425-FZ of December 28, 2010.]

[Article 343.1 complete.]

Article 343.2. Procedure for Reducing the Amount of Tax Calculated on Extraction of Dehydrated, Desalted, and Stabilized Oil by the Amount of a Tax Deduction

[Heading as amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 301-FZ of August 3, 2018.]

1. A taxpayer is entitled to reduce the total amount of tax calculated under Article 343 of this Code on extraction of dehydrated, desalted, and stabilized oil by the tax deductions established by this Article.

2. [Repealed by Federal Law No. 335-FZ of November 27, 2017.]

3. [Repealed by Federal Law No. 340-FZ of October 15, 2020.]

3.1. When oil is extracted in subsoil areas located wholly within the Nizhnevartovsk District of the Khanty-Mansi Autonomous Area - Yugra, for each of which the subsoil-use license was issued before January 1, 2016, and the initial recoverable oil reserves as of January 1, 2016, were at least 450 million metric tons, the tax deduction for a tax period is determined in the aggregate for the areas specified in this paragraph and is RUB 2,917 million.

The tax deduction specified in the first textual paragraph of this paragraph is increased by indicator NV. The taxpayer independently determines NV for each tax period, and it may not exceed:

The aggregate NV determined by the taxpayer for all tax periods may not exceed RUB 16,600 million.

The tax deduction calculated under this paragraph applies from January 1, 2018, through December 31, 2027, inclusive.

[Paragraph added by Federal Law No. 335-FZ of November 27, 2017; as amended by Federal Law No. 259-FZ of August 8, 2024.]

3.2. [Paragraph added by Federal Law No. 301-FZ of August 3, 2018; repealed by Federal Law No. 342-FZ of October 15, 2020.]

3.3. A taxpayer may reduce the total amount of tax calculated on extraction of dehydrated, desalted, and stabilized oil in subsoil areas satisfying the conditions in this paragraph by the tax deduction determined under this paragraph (hereinafter in this paragraph, the tax deduction).

The tax deduction applies when dehydrated, desalted, and stabilized oil is extracted in subsoil areas that are simultaneously located within the Surgut and Khanty-Mansi districts of the Khanty-Mansi Autonomous Area - Yugra, for each of which the subsoil-use license was issued before January 1, 2018, and the initial recoverable oil reserves as of January 1, 2018, were at least 1,000 million metric tons.

The amount of the tax deduction is determined in the aggregate for all such subsoil areas as follows:

For purposes of this paragraph, the base oil price is rounded to two decimal places under the applicable rounding rules.

The tax deduction applies only if the taxpayer holding the subsoil-use licenses specified in this paragraph concludes an investment agreement to promote oil extraction in those subsoil areas (hereinafter in this paragraph, an extraction agreement) with the Ministry of Finance of the Russian Federation and the federal executive authority responsible for formulating state policy and normative legal regulation in the study, use, replacement, and protection of natural resources.

The extraction agreement must contain the following essential terms:

A taxpayer was entitled to conclude an extraction agreement through June 30, 2021. Extraction agreements may not be concluded on or after July 1, 2021.

An extraction agreement may be refused on any of the following grounds:

The Government of the Russian Federation establishes the form of the extraction agreement, the procedure for concluding and terminating it, and the procedure for monitoring its performance.

For purposes of this paragraph, a time interval is the period from December 31, 2020, through the end of the next three, six, nine, or twelve consecutive calendar years.

If the sum of tax deductions for all tax periods beginning within a relevant time interval exceeds the notional additional budget revenue determined for that interval under this paragraph, the portion of the tax deductions equal to the excess (hereinafter in this paragraph, the excess amount) is payable to the budget by March 31 of the year immediately following the last year of that time interval.

Notional additional budget revenue is the difference between notional budget revenue assuming application of the tax deduction and notional budget revenue assuming no tax deduction.

Notional budget revenue assuming application of the tax deduction is calculated as the sum of the following products:

Notional budget revenue assuming no tax deduction is calculated as the sum of the following products:

The tax deduction ceases to apply beginning with the tax period in which the sum of tax deductions granted under the extraction agreement, including tax deductions attributable to excess amounts, first exceeds RUB 459,600 million (hereinafter in this paragraph, the deduction threshold). However, if, at the end of the twelve consecutive calendar years beginning on December 31, 2020, the sum of tax deductions, including tax deductions attributable to excess amounts, for all tax periods beginning within that time interval is less than the notional additional budget revenue calculated for that interval, and the taxpayer previously paid excess amounts to the budget, the deduction threshold for purposes of this textual paragraph is increased by the excess amounts paid to the budget.

For tax periods beginning from January 1, 2026, through December 31, 2030, inclusive, the tax deduction determined under the third through fifth textual paragraphs of this paragraph is increased by indicator NV. The taxpayer independently determines NV for each tax period, and it may not exceed RUB 833 million. The aggregate NV determined by the taxpayer for all tax periods may not exceed RUB 50,000 million.

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

For purposes of the nineteenth through twenty-seventh textual paragraphs of this paragraph, the amount of the tax deduction is determined without regard to indicator NV.

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph added by Federal Law No. 340-FZ of October 15, 2020.]

3.4. Subject to the special rules in this paragraph, when oil is extracted in the subsoil area specified in subparagraph 3 of paragraph 1 of Article 333.45 of this Code and the depletion level of the area's oil reserves is at least 0.8, tax deduction NV_VZ for a tax period is calculated as 0.2 multiplied by the amount of tax calculated on that oil for the tax period.

Tax deduction NV_VZ applies during the following periods:

For purposes of this paragraph:

[Paragraph added by Federal Law No. 342-FZ of October 15, 2020.]

3.5. A taxpayer holding a license issued before January 1, 2016, to use a subsoil area located wholly or partly within the Republic of Tatarstan (Tatarstan) whose initial recoverable oil reserves as of January 1, 2016, were at least 2,500 million metric tons may reduce the total amount of tax calculated on extraction of dehydrated, desalted, and stabilized oil in that and/or other subsoil areas located wholly or partly within Tatarstan by the tax deduction for a tax period determined in the aggregate for those areas under this paragraph. The deduction applies to oil for which, throughout the tax period, the tax on additional income from hydrocarbon production is not calculated and/or coefficients K_Z, K_D, and K_DV below one do not apply.

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

The deduction equals the taxpayer's expenses specified in this paragraph that were actually paid, but may not exceed RUB 1,000 million, if the average Urals crude-oil price during the tax period, expressed in US dollars per barrel (C) and determined under paragraph 3 of Article 342 of this Code, exceeds the base oil price determined under paragraph 9 of this Article for the tax-period year.

[As amended by Federal Law No. 136-FZ of April 27, 2023.]

In any other case, the deduction is zero rubles.

For purposes of this paragraph, the tax deduction takes into account expenses actually paid from January 1, 2021, through the last day, inclusive, of the tax period in which the deduction applies. Those expenses must be associated with compliance with mandatory requirements established by Federal Law No. 7-FZ of January 10, 2002, "On Environmental Protection," and Federal Law No. 116-FZ of July 21, 1997, "On Industrial Safety of Hazardous Production Facilities," and must also be associated with extraction of extra-viscous oil in subsoil areas containing oil with a viscosity of at least 10,000 mPa·s under reservoir conditions.

For purposes of this paragraph, payment of expenses, goods, work, services, or property rights also includes discharge of the taxpayer purchaser's reciprocal obligation to the seller associated with the supply of those goods, performance of that work, provision of those services, or transfer of those property rights, and the transfer of advance payments against future supplies of goods, performance of work, provision of services, or transfer of property rights.

The Government of the Russian Federation approves the list of types of expenses associated with compliance with the mandatory requirements established by Federal Law No. 7-FZ of January 10, 2002, "On Environmental Protection," and Federal Law No. 116-FZ of July 21, 1997, "On Industrial Safety of Hazardous Production Facilities," for purposes of this paragraph.

[As amended by Federal Law No. 309-FZ of July 2, 2021.]

Actually paid expenses specified in this paragraph that were not taken into account in determining the tax deduction for a tax period may be taken into account in determining the deduction for a subsequent tax period within the period during which the taxpayer applies the deduction.

Actually paid expenses specified in this paragraph that were taken into account in determining the tax deduction for a tax period may not be included again in the deduction for another tax period or another subsoil area.

The tax deduction under this paragraph applies from January 1, 2021, through the tax period in which the sum of tax deductions under this paragraph first exceeds RUB 36,000 million.

[Paragraph added by Federal Law No. 342-FZ of October 15, 2020.]

3.6. When oil is extracted in the subsoil areas specified in subparagraph 2 of paragraph 1 of Article 333.45 of this Code that are located wholly within the Yamal District of the Yamalo-Nenets Autonomous Area, the tax deduction for a tax period is determined in the aggregate for the areas specified in this paragraph as follows:

The tax deduction under this paragraph is granted only if the taxpayer holding the subsoil-use licenses for the areas specified in this paragraph concludes an agreement on the volume of oil production and the volume of investments in those areas (hereinafter in this paragraph, a production-volume agreement) with the federal executive authority responsible for formulating and implementing state policy and normative legal regulation in the fuel and energy sector, as agreed with the Ministry of Finance of the Russian Federation.

The production-volume agreement must include the following essential terms:

The federal executive authority responsible for formulating and implementing state policy and normative legal regulation in the fuel and energy sector establishes the form of a production-volume agreement and the procedure for concluding it.

If, at the end of any calendar year from 2021 through 2023, inclusive, the actual volume, in metric tons, of dehydrated, desalted, and stabilized oil extracted across all subsoil areas covered by the production-volume agreement and/or the actual volume of investment across all such areas is below the corresponding planned amount specified in the agreement, the tax deductions applied by the taxpayer under this paragraph in tax periods beginning within that calendar year are payable to the budget by March 31 of the year immediately following the year under review.

The tax deduction under this paragraph applies from January 1, 2021, through the tax period in which the sum of tax deductions under this paragraph first exceeds RUB 36,000 million.

For purposes of this paragraph, the volume of investment in a subsoil area means actual expenses incurred in the area to acquire, construct, manufacture, and deliver depreciable property and bring it to a condition suitable for use, as taken into account in determining the tax base for the corresponding subsoil area under Chapter 25.4 of this Code.

[Paragraph added by Federal Law No. 342-FZ of October 15, 2020.]

3.7. When oil is extracted in subsoil areas located wholly or partly within Irkutsk Region by a taxpayer that, as of January 1, 2021, was implementing in Irkutsk Region, including through direct participation in a subsidiary directly implementing the project, a project to create new production capacity for processing ethane and/or liquefied petroleum gases into petrochemical products, the tax deduction for a tax period (NV_ETHANE), expressed in millions of rubles, is determined in the aggregate for the subsoil areas specified in this paragraph and is taken to be RUB 5,000 million, but may not exceed the amount of tax calculated for the relevant tax period.

The tax deduction under this paragraph applies in tax periods beginning from July 1, 2022, through December 31, 2024, inclusive.

The federal executive authority responsible for formulating and implementing state policy and normative legal regulation in the fuel and energy sector approves the list of organizations that, as of January 1, 2021, were implementing in Irkutsk Region, including through direct participation in a subsidiary directly implementing the project, projects to create new production capacity for processing ethane and/or liquefied petroleum gases into petrochemical products, and the procedure and criteria for including organizations in that list. The list must state the full and abbreviated names of each organization implementing such a project in Irkutsk Region as of January 1, 2021, the location in Irkutsk Region of the organization and/or its separate subdivisions, and its taxpayer identification number.

By January 31, 2022, the federal executive authority responsible for formulating and implementing state policy and normative legal regulation in the fuel and energy sector sends to the tax authorities the list of organizations that, as of January 1, 2021, were implementing in Irkutsk Region projects to create new production capacity for processing ethane and/or liquefied petroleum gases into petrochemical products.

[Paragraph added by Federal Law No. 305-FZ of July 2, 2021; as amended by Federal Law No. 323-FZ of July 14, 2022.]

3.8. A taxpayer may reduce the total amount of tax calculated on extraction of dehydrated, desalted, and stabilized oil in subsoil areas satisfying the conditions in this paragraph by the tax deduction determined under this paragraph (hereinafter in this paragraph, the tax deduction).

The tax deduction applies when dehydrated, desalted, and stabilized oil is extracted in subsoil areas located wholly or partly within the Khanty-Mansi District of the Khanty-Mansi Autonomous Area - Yugra, for each of which the subsoil-use license was issued before January 1, 2018, and the initial recoverable oil reserves as of January 1, 2018, were at least 450 million but not more than 470 million metric tons.

The amount of the tax deduction is determined in the aggregate for all such subsoil areas as follows:

For purposes of this paragraph, the base oil price is rounded to two decimal places under the applicable rounding rules.

The tax deduction applies only if the taxpayer holding the subsoil-use licenses specified in this paragraph concludes an oil-extraction incentive investment agreement for those areas (hereinafter in this paragraph, an extraction agreement) under paragraph 3.3 of this Article, subject to the following special rules:

For purposes of this paragraph, a time interval is the period from December 31, 2021, through the end of the next three, six, nine, or twelve consecutive calendar years.

If the sum of tax deductions for all tax periods beginning within a relevant time interval exceeds the notional additional budget revenue determined for that interval under paragraph 3.3 of this Article, the portion of the tax deductions equal to the excess (hereinafter in this paragraph, the excess amount) is payable to the budget by March 31 of the year immediately following the last year of that time interval.

The tax deduction ceases to apply beginning with the tax period in which the sum of tax deductions granted under the extraction agreement, including tax deductions attributable to excess amounts, first exceeds RUB 99,960 million (hereinafter in this paragraph, the deduction threshold). However, if, at the end of the twelve consecutive calendar years beginning on December 31, 2021, the sum of tax deductions, including tax deductions attributable to excess amounts, for all tax periods beginning within that time interval is less than the notional additional budget revenue calculated for that interval, and the taxpayer previously paid excess amounts to the budget, the deduction threshold for purposes of this textual paragraph is increased by the excess amounts paid to the budget.

[Paragraph added by Federal Law No. 382-FZ of November 29, 2021.]

3.9. A taxpayer participating in projects to construct transportation infrastructure for the development of hydrocarbon-feedstock accumulations in subsoil areas located wholly or partly west of 68 degrees east longitude within the Yamal District of the Yamalo-Nenets Autonomous Area, each of which had initial recoverable natural-combustible-gas reserves of at least 1,500 billion cubic meters as of January 1, 2020, may apply the tax deduction under this paragraph in tax periods beginning from April 1, 2023, through March 31, 2029, inclusive. This also applies where the taxpayer and the person directly implementing the project are organizations in which owners of facilities of the Unified Gas Supply System participate directly and/or indirectly with an aggregate participation interest exceeding 50 percent.

The taxpayer may reduce the total amount of tax calculated on oil extracted in subsoil areas located wholly within the Yamal District of the Yamalo-Nenets Autonomous Area and containing hydrocarbon reserves of the field specified in Note 8 to the Common Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union as of January 1, 2018, by tax deduction NV_TI. Unless otherwise provided by this paragraph, NV_TI is determined in the aggregate for the subsoil areas specified in this paragraph and is taken to be RUB 1,111 million, but may not exceed the amount of tax calculated for the relevant tax period.

The tax deduction under this paragraph is taken to be zero if the average Urals crude-oil price during the tax period (C), determined under paragraph 3 of Article 342 of this Code:

The federal executive authority responsible for formulating and implementing state policy and normative legal regulation in the fuel and energy sector approves the list of organizations participating in the projects to construct the transportation infrastructure specified in this paragraph, and the procedure and criteria for including organizations in that list. This includes the case in which the taxpayer and the person directly implementing the project are organizations in which owners of facilities of the Unified Gas Supply System participate directly and/or indirectly with an aggregate participation interest exceeding 50 percent.

By May 20, 2023, that federal executive authority sends to the tax authorities the list of organizations implementing or participating in projects to construct the transportation infrastructure specified in this paragraph.

[Paragraph added by Federal Law No. 36-FZ of February 23, 2023.]

4. [Repealed by Federal Law No. 340-FZ of October 15, 2020.]

5. [Repealed by Federal Law No. 342-FZ of October 15, 2020.]

6. [Repealed by Federal Law No. 342-FZ of October 15, 2020.]

7. [Repealed by Federal Law No. 342-FZ of October 15, 2020.]

8. For purposes of paragraphs 3.1 and 3.3 of this Article, initial recoverable oil reserves are determined as the sum of recoverable oil reserves in all categories as of January 1, 2016, and January 1, 2018, respectively, and cumulative oil extraction from the beginning of development of the particular subsoil area, according to the state balance of mineral reserves as of January 1, 2016, and January 1, 2018, respectively.

[Paragraph added by Federal Law No. 213-FZ of July 23, 2013; as amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 340-FZ of October 15, 2020.]

9. For purposes of paragraphs 3.3, 3.5, 3.6, 3.8, and 3.9 of this Article, the base oil price is taken to be USD 45.04 per barrel. That base oil price is indexed annually by 2 percent beginning on January 1, 2024.

[Paragraph added by Federal Law No. 36-FZ of February 23, 2023; as amended by Federal Law No. 136-FZ of April 27, 2023.]

[Article added by Federal Law No. 338-FZ of November 28, 2011.]

[Article 343.2 complete.]

Article 343.3. Procedure for Reducing the Amount of Tax Calculated on Natural Combustible Gas from All Types of Hydrocarbon Deposits Extracted in a Subsoil Area Located Wholly or Partly in the Black Sea

1. In tax periods from January 1, 2018, through December 31, 2020, a taxpayer may reduce the total amount of tax calculated on natural combustible gas from all types of hydrocarbon deposits extracted in a subsoil area located wholly or partly in the Black Sea by the tax deduction determined and applied under this Article (hereinafter in this Article, the tax deduction).

2. The tax deduction applies in a tax period if both of the following conditions are met with respect to the subsoil area located wholly or partly in the Black Sea in which natural combustible gas is extracted from any type of hydrocarbon deposit:

3. The tax deduction may be applied by taxpayer organizations whose state registration in the territory of the Republic of Crimea or the federal city of Sevastopol was completed before January 1, 2017.

4. The tax deduction is the amount of expenses actually paid by the taxpayer from January 1, 2018, through the last day, inclusive, of the tax period in which the deduction applies to acquire, construct, manufacture, and deliver fixed assets satisfying the conditions in paragraph 5 of this Article and bring them to a condition suitable for use.

The tax deduction may not exceed 0.9 multiplied by the total amount of tax that it reduces.

Actually paid expenses specified in the first textual paragraph of this paragraph that were not taken into account for tax purposes in a tax period may be taken into account in determining the tax deduction in any subsequent tax period specified in paragraph 1 of this Article.

Actually paid expenses specified in the first textual paragraph of this paragraph that were taken into account for tax purposes in a tax period may not be included again in the tax deduction for another tax period or another subsoil area.

Property is classified as fixed assets under paragraph 1 of Article 257 of this Code.

For purposes of this Article, payment or partial payment for goods, work, services, or property rights means discharge or partial discharge of the taxpayer purchaser's reciprocal obligation to the seller that is directly associated with the supply of those goods, performance of that work, provision of those services, or transfer of those property rights.

5. The tax deduction is granted only if the fixed assets specified in this Article are included in the investment program for development of the gas-transportation system of the Republic of Crimea and the federal city of Sevastopol approved by the authorized executive state bodies of the Republic of Crimea and the federal city of Sevastopol.

6. To confirm satisfaction of the conditions in this Article, the taxpayer submits to the tax authority, together with the MET return, documents confirming actual payment of the expenses specified in paragraph 4 of this Article that were taken into account in determining the tax deduction for the relevant tax period, and documents confirming inclusion of the fixed assets in the investment program specified in paragraph 5 of this Article.

[Article added by Federal Law No. 286-FZ of September 30, 2017.]

[Article 343.3 complete.]

Article 343.4. Procedure for Reducing the Amount of Tax Calculated on Gas Condensate from All Types of Hydrocarbon Deposits by a Tax Deduction Associated with Obtaining a Broad Fraction of Light Hydrocarbons Through Processing of Gas Condensate

1. A taxpayer is entitled to reduce the total amount of tax calculated under this Code on extraction of gas condensate from all types of hydrocarbon deposits by the tax deduction under this Article if all the following conditions are met:

  1. the gas condensate extracted by the taxpayer is sent for processing on technological equipment owned by a Russian organization, either by the taxpayer or by another Russian organization holding the right to possess, use, and/or dispose of that gas condensate;

  2. processing the gas condensate extracted by the taxpayer on technological equipment owned by a Russian organization produces a broad fraction of light hydrocarbons; and

  3. the fact that a broad fraction of light hydrocarbons was obtained from the gas condensate extracted by the taxpayer is documented under this Article.

2. To confirm satisfaction of the conditions in paragraph 1 of this Article, the taxpayer submits the following documents to the tax authority together with the MET return:

  1. if a broad fraction of light hydrocarbons is obtained by processing extracted gas condensate on technological equipment owned by a Russian organization, copies of primary accounting documents confirming that the extracted gas condensate was sent for processing, its quantity, and recognition or entry in the accounting records of the finished product consisting of the broad fraction of light hydrocarbons obtained from the extracted gas condensate during the current tax period;

  2. if extracted gas condensate is transferred for processing under an agreement for a Russian organization to provide the taxpayer with services involving processing the extracted gas condensate to obtain a broad fraction of light hydrocarbons, a copy of the taxpayer's agreement with that organization and copies of primary accounting documents confirming that the extracted gas condensate was sent to that organization for processing and that the finished product consisting of the broad fraction of light hydrocarbons obtained from the extracted gas condensate during the current tax period was recognized or entered in the accounting records;

  3. if extracted gas condensate is sold without processing and the taxpayer knows that other organizations subsequently send it for processing to obtain a broad fraction of light hydrocarbons:

3. The taxpayer independently determines the amount of the tax deduction at the end of each tax period under the following formula:

D_GC = K_BFLH × M_GC × R,

where:

K_BFLH is the recovery coefficient for the broad fraction of light hydrocarbons in processing gas condensate, including gas condensate extracted by the taxpayer. For the elapsed tax period, the processing organization determines the coefficient as the quantity of the broad fraction of light hydrocarbons obtained during that period divided by the total quantity of gas condensate processed during the same period. The coefficient is rounded to four decimal places under the applicable rounding rules. By an official letter signed by its head or a duly appointed acting head, the organization communicates the coefficient to subsoil users entitled to the tax deduction under this Article. In the case specified in subparagraph 1 of paragraph 2 of this Article, the taxpayer independently determines the coefficient;

M_GC is the quantity, expressed in metric tons, of gas condensate extracted by the taxpayer and processed, including by third parties, on technological equipment for processing gas condensate to obtain a broad fraction of light hydrocarbons. The taxpayer independently determines the quantity and rounds it to four decimal places under the applicable rounding rules;

R is the tax-deduction rate, in rubles per metric ton of broad fraction of light hydrocarbons obtained from gas condensate extracted by the taxpayer, calculated under the following formula:

R = 147 + (n - 1) × 147,

where n is the sequential number of the tax period counted from January 1, 2018, with the tax period beginning on January 1, 2018, assigned number 1.

Beginning with the 36th tax period (n = 36) counted under this paragraph, the tax-deduction rate R is taken to be 5,280.

4. Tax deduction D_GC calculated under this Article is rounded to two decimal places under the applicable rounding rules.

5. For purposes of this Article, technical propane-butane is also included in a broad fraction of light hydrocarbons unless both of the following conditions are met:

  1. the technical propane-butane was obtained by processing gas condensate on technological equipment first commissioned before January 1, 2018; and

  2. the technical propane-butane was obtained or separated from a broad fraction of light hydrocarbons previously recovered through processing of gas condensate.

[Paragraph added by Federal Law No. 301-FZ of August 3, 2018.]

6. The tax deduction under this Article does not apply in tax periods beginning from January 1, 2025, through December 31, 2029, inclusive.

[Paragraph added by Federal Law No. 416-FZ of November 29, 2024.]

[Article added by Federal Law No. 335-FZ of November 27, 2017.]

[Article 343.4 complete.]

Article 343.5. Procedure for Reducing the Amount of Tax Calculated on Extraction of Dehydrated, Desalted, and Stabilized Oil by a Tax Deduction Associated with the Creation of External Infrastructure Facilities

1. A taxpayer may reduce the total amount of tax calculated on extraction of dehydrated, desalted, and stabilized oil in subsoil areas satisfying the requirements in paragraph 2 of this Article by the tax deduction determined and applied under this Article (hereinafter in this Article, the tax deduction).

The tax deduction applies from the first day of the tax period in which this Article entered into force through the end of 120 tax periods from the beginning of its application.

2. To apply the tax deduction against the total amount of tax calculated for a tax period on extraction of dehydrated, desalted, and stabilized oil in a subsoil area, that area must satisfy all the following requirements throughout the tax period:

  1. it is located wholly or partly north of 67 degrees north latitude and south of 69 degrees north latitude, and wholly within Krasnoyarsk Territory;

  2. extraction of dehydrated, desalted, and stabilized oil in the area is subject either to the tax rate established by subparagraph 9 of paragraph 2 of Article 342 of this Code with the applicable coefficients K_D, K_Z, and K_KAN, determined under this Chapter, each equal to 1, or to the tax rate established by subparagraph 9.1 of paragraph 2 of Article 342 of this Code. The latter alternative excludes dehydrated, desalted, and stabilized oil extracted in subsoil areas satisfying the requirements in subparagraph 5 of paragraph 1 of Article 333.45 of this Code;

  3. the right to use the area has been granted to an organization in which another organization holds a direct or indirect participation interest of at least 50 percent, and the Russian Federation is entitled to exercise, directly or indirectly, more than 50 percent of the total votes represented by voting shares or ownership interests comprising the charter capital of that other organization.

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

3. The tax deduction may be applied by:

  1. organizations to which the right to use the relevant subsoil areas was granted before January 1, 2019;

  2. organizations to which, on or after January 1, 2019, the right to use those areas was transferred from organizations specified in subparagraph 1 of this paragraph on grounds and under the procedure established by the subsoil legislation of the Russian Federation.

4. Unless otherwise provided by this Article, the tax deduction is the amount of expenses actually paid from January 1, 2020, through the last day, inclusive, of the tax period in which the deduction applies to acquire, construct, manufacture, and deliver fixed assets satisfying the requirements in paragraph 6 of this Article, bring those fixed assets to a condition suitable for use, and acquire property rights in them.

[As amended by Federal Law No. 416-FZ of November 29, 2024.]

The expenses specified in the first textual paragraph of this paragraph include expenses of the taxpayer and of persons holding licenses to use the subsoil areas specified in subparagraph 5 of paragraph 1 of Article 333.45 of this Code, provided those persons transfer to the taxpayer copies of documents confirming the expenses, their payment, and their compliance with this Article. The expenses of persons holding licenses to use the subsoil areas specified in subparagraph 5 of paragraph 1 of Article 333.45 of this Code are taken into account in determining the tax deduction of only one taxpayer.

For purposes of this Article, expenses to acquire, construct, manufacture, and deliver fixed assets satisfying the requirements in paragraph 6 of this Article and bring them to a condition suitable for use also include:

The maximum tax deduction and the procedure for determining the actually paid expenses specified in this paragraph are determined subject to the procedure and requirements in this Article.

5. The tax deduction calculated for a tax period may not exceed the amount of tax calculated for the tax period in which the deduction applies.

[As amended by Federal Law No. 416-FZ of November 29, 2024.]

Unless otherwise provided by this Article, actually paid expenses specified in paragraph 4 of this Article that were not taken into account in determining the tax deduction for a tax period may be taken into account in determining the deduction for a subsequent tax period within the period specified in paragraph 1 of this Article.

[As amended by Federal Law No. 416-FZ of November 29, 2024.]

Actually paid expenses specified in paragraph 4 of this Article that were taken into account in determining the tax deduction for a tax period may not be included again in the deduction for another tax period or another subsoil area.

Property is classified as fixed assets under paragraph 1 of Article 257 of this Code.

For purposes of this Article:

6. To qualify for the tax deduction, fixed assets must be road, transportation, utility, or energy infrastructure facilities needed for development activities in the subsoil areas specified in subparagraph 5 of paragraph 1 of Article 333.45 of this Code.

Those fixed assets must be commissioned before the end of the period during which the tax deduction applies.

7. [Repealed by Federal Law No. 416-FZ of November 29, 2024.]

8. [Repealed by Federal Law No. 416-FZ of November 29, 2024.]

9. Unless otherwise provided by this paragraph, to confirm satisfaction of the conditions for applying the tax deduction established by this Article, the taxpayer submits to the tax authority, together with the MET return, documents confirming actual payment of the expenses specified in paragraph 4 of this Article that were taken into account in determining the tax deduction for the relevant tax period, and documents confirming that the relevant fixed assets under construction satisfy the requirements in paragraph 6 of this Article.

[As amended by Federal Law No. 416-FZ of November 29, 2024.]

If the taxpayer applies the tax deduction for a tax period under the first textual paragraph of paragraph 12 of this Article, the taxpayer submits to the tax authority, no later than the 25th day of the month following the month in which the period established by the first textual paragraph of paragraph 12 expires, documents confirming actual payment of the expenses specified in paragraph 4 of this Article in an amount at least equal to the excess of the tax deduction applied over the expenses actually paid from January 1, 2020, through the last day, inclusive, of the tax period.

[Textual paragraph added by Federal Law No. 416-FZ of November 29, 2024.]

10. If a fixed asset specified in paragraph 6 of this Article was not commissioned before the end of the tax-deduction application period, the portion of the tax deduction attributable to actually paid expenses to acquire, construct, manufacture, and deliver the asset and bring it to a condition suitable for use is taken to be zero for all tax periods in which the taxpayer took those expenses into account in determining the tax deduction. The tax must be recaptured and paid to the budget under the established procedure, together with the corresponding late-payment interest accrued from the day following the tax-payment date for the relevant tax period.

11. For purposes of this Article, the initial cost of a fixed asset is determined under paragraph 1 of Article 257 of this Code. If transactions taken into account in forming the initial cost used prices not recognized as market prices, the initial cost of the asset for purposes of this Article is determined using the transaction prices accepted for tax purposes under the procedure and methods established by Chapter 14.3 of this Code.

If actually paid expenses to acquire, construct, manufacture, and deliver a fixed asset specified in paragraph 6 of this Article and bring it to a condition suitable for use exceed the asset's initial cost determined under the procedure and methods established by Chapter 14.3 of this Code, the portion of the tax deduction equal to that excess is taken to be zero for all tax periods in which the taxpayer took the relevant expenses into account in determining the deduction. The tax must be recaptured and paid to the budget under the established procedure, together with the corresponding late-payment interest accrued from the day following the tax-payment date for the relevant tax period.

For purposes of this Article, "market price" has the meaning stated in Article 105.3 of this Code.

12. A taxpayer may apply the tax deduction established by this Article for a tax period in an amount exceeding the expenses specified in paragraph 4 of this Article that were actually paid from January 1, 2020, through the last day, inclusive, of the tax period, but not exceeding the amount specified in the first textual paragraph of paragraph 5 of this Article. Before the end of the 12 months following the tax period, and no later than the end of the period during which the tax deduction applies, the taxpayer must actually pay expenses specified in paragraph 4 of this Article in an amount at least equal to the excess of the tax deduction applied over the expenses actually paid from January 1, 2020, through the last day, inclusive, of the tax period.

Expenses taken into account in one tax period to satisfy the conditions in the first textual paragraph of this paragraph may not be taken into account again to satisfy those conditions, included in the tax deduction under paragraph 5 of this Article in another tax period, or included with respect to another subsoil area.

If a taxpayer applying the tax deduction for a tax period under the first textual paragraph of this paragraph fails, by the deadline in the second textual paragraph of paragraph 9 of this Article, to submit documents confirming actual payment of the expenses specified in paragraph 4 of this Article in an amount at least equal to the excess of the tax deduction applied over the expenses actually paid from January 1, 2020, through the last day, inclusive, of the tax period, the tax not paid to the budget as a result of applying the deduction increased by that excess must be recaptured and paid to the budget. The taxpayer must also pay the corresponding late-payment interest accrued from the day following the tax-payment date for the relevant tax period.

[Paragraph added by Federal Law No. 416-FZ of November 29, 2024.]

[Article added by Federal Law No. 65-FZ of March 18, 2020.]

[Article 343.5 complete.]

Article 343.6. Procedure for Reducing the Amount of Tax Calculated on Extraction of Certain Types of Minerals by Residents of the Arctic Zone of the Russian Federation

1. A taxpayer that has obtained the status of resident of the Arctic Zone of the Russian Federation under Federal Law No. 193-FZ of July 13, 2020, "On State Support for Entrepreneurial Activity in the Arctic Zone of the Russian Federation," may reduce the amount of tax calculated on extraction, in new subsoil areas, of the minerals specified in paragraph 2 of Article 337 of this Code, other than the minerals specified in subparagraphs 1.1 and 3 of paragraph 2 of Article 337 and marketable tin ores, by the tax deduction determined and applied under this Article (hereinafter in this Article, the tax deduction). Whether a subsoil area is a new subsoil area and whether the tax deduction applies are determined separately for each type of extracted mineral.

[As amended by Federal Laws No. 566-FZ of December 28, 2022, and No. 18-FZ of February 11, 2026.]

For purposes of this Article, a new subsoil area means an area located wholly within the Arctic Zone of the Russian Federation in which the depletion level of reserves of a particular mineral, according to the state balance of mineral reserves as of January 1, 2021, is no more than 0.001, or in which reserves of that mineral were absent from the state balance as of that date.

For purposes of this Article, the taxpayer independently calculates the depletion level of mineral reserves from data in the state balance of mineral reserves as of January 1, 2021, as cumulative extraction of the particular mineral in the subsoil area, including extraction losses, divided by the initial recoverable reserves of that mineral in the area. The result is rounded to three decimal places under the applicable rounding rules.

The tax deduction applies from January 1, 2021, through December 31, 2032, inclusive.

2. The tax deduction is the amount of expenses actually paid by the taxpayer from January 1, 2021, through the last day, inclusive, of the tax period in which the deduction applies to acquire, construct, manufacture, and deliver fixed assets satisfying the requirements in paragraph 3 of this Article and bring them to a condition suitable for use. It also includes expenses under technological-connection agreements, investment agreements, and other similar agreements concluded exclusively in relation to the fixed assets specified in paragraph 3 of this Article with organizations that create and operate those assets.

Only expenses specified in the first textual paragraph of this paragraph that relate to commissioned fixed assets and performed agreements specified in that textual paragraph are taken into account in determining the tax deduction.

The tax deduction may not exceed 50 percent of the tax payable in the tax period in which the deduction applies.

Regardless of any other provision of this Article, for a taxpayer that obtains the status of resident of the Arctic Zone of the Russian Federation on or after April 1, 2026, under Federal Law No. 193-FZ of July 13, 2020, "On State Support for Entrepreneurial Activity in the Arctic Zone of the Russian Federation," the tax deduction is taken to be zero for tax periods in the calendar year immediately following a calendar year as of December 31 of which the taxpayer was found not to satisfy the requirements in paragraph 1 of Article 56.1 of this Code. That taxpayer determines the tax deduction under the first through third textual paragraphs of this paragraph in tax periods of subsequent calendar years only if the tax period falls within a calendar year immediately following a calendar year as of December 31 of which those requirements were satisfied.

[Textual paragraph added by Federal Law No. 18-FZ of February 11, 2026.]

3. To qualify for the tax deduction, fixed assets must be road, transportation, utility, or energy infrastructure facilities needed to extract the mineral for which the tax subject to the deduction is calculated, or production capacity for further processing, concentration, or technological conversion of that mineral.

Property is classified as fixed assets under paragraph 1 of Article 257 of this Code.

The fixed assets specified in this paragraph must have been commissioned on or after January 1, 2021.

The tax deduction under Article 25.18 of this Code for an organization treated as a taxpayer party to an agreement on the protection and promotion of capital investments must not have been, and must not be, applied to the fixed assets specified in this paragraph.

[Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

4. If transactions taken into account in determining the expenses specified in paragraph 2 of this Article used prices not recognized as market prices, those expenses are taken into account in determining the tax deduction in the amount determined using the transaction prices accepted for tax purposes under the procedure and methods established by Chapter 14.3 of this Code. For purposes of this paragraph, market price is determined subject to Article 105.3 of this Code.

5. Actually paid expenses specified in paragraph 2 of this Article that were not taken into account in determining the tax deduction for a tax period may be taken into account in determining the deduction for subsequent tax periods.

Actually paid expenses specified in paragraph 2 of this Article that were taken into account in determining the tax deduction for a tax period may not be included again in the deduction for another tax period, for extraction in another subsoil area, or for extraction of another mineral in the same subsoil area.

[Article added by Federal Law No. 195-FZ of July 13, 2020.]

[Article 343.6 complete.]

Article 343.7. Procedure for Reducing the Amount of Tax Calculated on Extraction of Multicomponent Complex Ore Containing Molybdenum and Copper in Subsoil Areas Located Wholly or Partly in the Republic of Khakassia by a Tax Deduction

1. In tax periods beginning from August 1, 2022, through December 31, 2040, inclusive, a taxpayer may reduce the amount of tax calculated on extraction of multicomponent complex ore containing molybdenum and copper in subsoil areas located wholly or partly within the Republic of Khakassia by the tax deduction determined and applied under this Article (hereinafter in this Article, the tax deduction).

2. The tax deduction for a tax period is determined in the aggregate for the subsoil areas specified in paragraph 1 of this Article as the amount of expenses actually paid from August 1, 2022, through the last day, inclusive, of the tax period in which the deduction applies to acquire, construct, manufacture, and deliver fixed assets satisfying the requirements in paragraph 4 of this Article and bring them to a condition suitable for use. It also includes interest expense on loans, determined subject to Article 269 of this Code, if the relevant loan proceeds were raised to finance the expenses specified in this paragraph.

Only expenses specified in this paragraph that relate to fixed assets commissioned after the date specified in paragraph 4 of this Article are taken into account in determining the tax deduction.

If transactions taken into account in determining the expenses specified in this paragraph used prices not recognized as market prices, those expenses are taken into account in determining the tax deduction in the amount determined using the transaction prices accepted for tax purposes under the procedure and methods established by Chapter 14.3 of this Code. For purposes of this Article, market price is determined subject to Article 105.3 of this Code.

The tax deduction determined under this paragraph is rounded to a whole number under the applicable rounding rules.

3. In tax periods beginning on or after August 1, 2027, the tax deduction may not exceed the amount determined for the relevant tax period as the difference between the amount of tax calculated using rent coefficient K_RENT equal to 3.5 and the amount calculated using K_RENT equal to 1.

4. To qualify for the tax deduction, the fixed assets specified in paragraph 2 of this Article must be mining equipment and mining machinery used to extract the minerals specified in paragraph 1 of this Article and included in a list approved by the federal executive authority responsible for formulating state policy and normative legal regulation in the industrial and defense-industrial sectors, in coordination with the Ministry of Finance of the Russian Federation.

Property is classified as fixed assets under paragraph 1 of Article 257 of this Code.

The fixed assets specified in this paragraph must have been commissioned on or after August 1, 2022.

5. Actually paid expenses specified in paragraph 2 of this Article that were not taken into account in determining the tax deduction for a tax period may be taken into account in determining the deduction for subsequent tax periods.

Actually paid expenses specified in paragraph 2 of this Article that were taken into account in determining the tax deduction for a tax period may not be included again in the deduction for another tax period, for extraction in another subsoil area, and/or for extraction of another mineral in the same subsoil area.

[Article added by Federal Law No. 323-FZ of July 14, 2022.]

[Article 343.7 complete.]

Article 343.8. Procedure for Reducing the Amount of Tax Calculated on Extraction of Iron Ore, Other Than Oxidized Ferruginous Quartzites, by a Tax Deduction Associated with the Creation of Mining-Waste Disposal Facilities

1. In tax periods beginning from January 1, 2023, through December 31, 2026, inclusive, a taxpayer may reduce the amount of tax calculated on extraction of iron ore, other than oxidized ferruginous quartzites, in subsoil areas located wholly or partly within the Kachkanar and Nizhnyaya Tura urban districts of Sverdlovsk Region by the tax deduction determined and applied under this Article (hereinafter in this Article, the tax deduction).

2. The tax deduction for a tax period is determined in the aggregate for the subsoil areas specified in paragraph 1 of this Article as 0.33 multiplied by the amount of expenses actually paid by the taxpayer during that and previous tax periods, but not earlier than January 1, 2022, to acquire, construct, manufacture, and deliver fixed assets satisfying the requirements in paragraph 4 of this Article and bring them to a condition suitable for use.

For purposes of this Article, expenses to acquire, construct, manufacture, and deliver fixed assets satisfying the requirements in paragraph 4 of this Article and bring them to a condition suitable for use also include expenses for completing, retrofitting, reconstructing, modernizing, technically re-equipping, or partially liquidating those assets. Those terms have the meanings stated in Article 257 of this Code.

If transactions taken into account in determining the expenses specified in this paragraph used prices not recognized as market prices, those expenses are taken into account in determining the tax deduction in the amount determined using the transaction prices accepted for tax purposes under the procedure and methods established by Chapter 14.3 of this Code. For purposes of this Article, market price is determined subject to Article 105.3 of this Code.

The tax deduction determined under this paragraph is rounded to a whole number under the applicable rounding rules.

3. The tax deduction ceases to apply beginning with the tax period in which the cumulative tax deductions under paragraph 2 of this Article first exceed RUB 10,000 million.

4. To qualify for the tax deduction, the fixed assets specified in paragraph 2 of this Article must be facilities for disposal of waste from mining and related processing operations generated by processing iron ore, other than oxidized ferruginous quartzites, extracted in the subsoil areas specified in paragraph 1 of this Article.

Property is classified as fixed assets under paragraph 1 of Article 257 of this Code.

5. Actually paid expenses specified in paragraph 2 of this Article that were not taken into account in determining the tax deduction for a tax period may be taken into account in determining the deduction for subsequent tax periods.

Actually paid expenses specified in paragraph 2 of this Article that were taken into account in determining the tax deduction for a tax period may not be included again in the deduction for another tax period, for extraction in another subsoil area, and/or for extraction of another mineral in the same subsoil area.

[Article added by Federal Law No. 323-FZ of July 14, 2022.]

[Article 343.8 complete.]

Article 343.9. Procedure for Reducing the Amount of Tax Calculated on Extraction of Marketable Tin Ores in Subsoil Areas Located Wholly or Partly in the Far Eastern Federal District by a Tax Deduction

1. In tax periods beginning from January 1, 2023, through December 31, 2032, inclusive, taxpayers satisfying the requirements in paragraph 2 of this Article may reduce the amount of tax calculated on extraction of marketable tin ores in subsoil areas located wholly or partly within the Far Eastern Federal District by the tax deduction determined and applied under this Article (hereinafter in this Article, the tax deduction).

2. To apply the tax deduction, a taxpayer must throughout the tax period satisfy both subparagraphs 1 and 2, or both subparagraphs 1 and 3, of this paragraph:

  1. the taxpayer is not a resident of any type of special economic zone, a participant in a regional investment project, a party to an agreement on the protection and promotion of capital investments, or a participant in a special investment contract;

  2. the taxpayer is related to an organization that is recognized as a subsoil user and extracts marketable tin ores in subsoil areas located wholly or partly within the Far Eastern Federal District whose reserve depletion level, determined under subparagraph 1 of paragraph 11 of Article 342.8 of this Code, was below 1 percent as of January 1, 2022;

  3. the taxpayer extracts marketable tin ores in subsoil areas located wholly or partly within the Far Eastern Federal District whose reserve depletion level, determined under subparagraph 1 of paragraph 11 of Article 342.8 of this Code, was below 20 percent as of January 1, 2022.

3. Unless otherwise established by paragraph 4 of this Article, the tax deduction for a tax period is determined for a subsoil area as the amount of expenses actually paid from January 1, 2023, through the last day, inclusive, of the tax period in which the deduction applies to acquire, construct, manufacture, and deliver fixed assets satisfying the requirements in paragraph 5 of this Article and bring them to a condition suitable for use, including expenses for development of design and estimate documentation, provided those expenses were not previously taken into account in determining tax deductions.

The expenses under this paragraph also include expenses of the organization specified in subparagraph 2 of paragraph 2 of this Article that extracts marketable tin ores if that organization transfers to the related taxpayer copies of documents confirming the expenses, their payment, and compliance of the fixed assets with paragraph 5 of this Article.

For each fixed asset, expenses of the organization specified in subparagraph 2 of paragraph 2 of this Article that extracts marketable tin ores are taken into account only once in determining the tax deduction, either by that organization or by its related person.

If transactions taken into account in determining the expenses specified in this paragraph used prices not recognized as market prices, those expenses are taken into account in determining the tax deduction in the amount determined using the transaction prices accepted for tax purposes under the procedure and methods established by Chapter 14.3 of this Code. For purposes of this Article, market price is determined subject to Article 105.3 of this Code.

The tax deduction determined under this paragraph is rounded to a whole number under the applicable rounding rules.

4. In tax periods beginning on or after January 1, 2028, the tax deduction may not exceed the amount determined for the relevant tax period as the difference between the amount of tax calculated using rent coefficient K_RENT equal to 3.5 and the amount calculated using K_RENT equal to 1.

5. To qualify for the tax deduction, the fixed assets specified in paragraph 3 of this Article must be mining equipment and mining machinery, road, transportation, utility, or energy infrastructure facilities used to extract marketable tin ores in the subsoil areas specified in subparagraph 2 or 3 of paragraph 2 of this Article, and/or production capacity used for further processing, concentration, or technological conversion of those minerals.

For purposes of this Article, the federal executive authority responsible for formulating state policy and normative legal regulation in the industrial and defense-industrial sectors, in coordination with the Ministry of Finance of the Russian Federation, approves the list of types of mining equipment, mining machinery, and production capacity used for further processing, concentration, or technological conversion of minerals whose acquisition or creation expenses are taken into account in determining the tax deduction.

Property is classified as fixed assets under paragraph 1 of Article 257 of this Code.

The fixed assets specified in this paragraph must have been commissioned after January 1, 2023.

6. Actually paid expenses specified in paragraph 3 of this Article that were not taken into account in determining the tax deduction for a tax period may be taken into account in determining the deduction for subsequent tax periods.

7. Regardless of any other provision of this Article, the tax deduction is taken to be zero for a tax period if the average world-market tin price during the tax period, C_TIN, multiplied by FX determined for the tax period under paragraph 3 of Article 342 of this Code is at least RUB 2,934.

[As amended by Federal Law No. 362-FZ of October 29, 2024.]

C_TIN, expressed in US dollars per kilogram, is determined under the procedure established by the federal executive authority responsible for adopting normative legal acts and for control and supervision over compliance with legislation governing competition in commodity markets, protection of competition in the financial-services market, natural-monopoly entities, and advertising. C_TIN is rounded to one decimal place under the applicable rounding rules. That authority calculates the indicator and posts it on its official website by the 10th day of the calendar month following the elapsed tax period.

If C_TIN is not posted, or is not posted on time, on that authority's official website, the taxpayer independently calculates it under the procedure established by that authority.

[Article added by Federal Law No. 566-FZ of December 28, 2022.]

[Article 343.9 complete.]

Article 343.10. Procedure for Reducing the Amount of Tax Calculated on Extraction of Iron Ore, Other Than Oxidized Ferruginous Quartzites, in Subsoil Areas Located Wholly or Partly in Murmansk Region by a Tax Deduction

1. In tax periods beginning from January 1, 2026, through December 31, 2030, inclusive, a taxpayer may reduce the amount of tax calculated on extraction of iron ore, other than oxidized ferruginous quartzites, in subsoil areas located wholly or partly within the municipal district comprising the city of Olenegorsk and its subordinate territory in Murmansk Region by the tax deduction determined and applied under this Article (hereinafter in this Article, the tax deduction).

2. The tax deduction for a tax period is determined in the aggregate for the subsoil areas specified in paragraph 1 of this Article as 0.5 multiplied by the amount of expenses actually paid by the taxpayer during that and previous tax periods, but not earlier than January 1, 2025, to acquire, construct, manufacture, and deliver fixed assets satisfying the requirements in paragraph 4 of this Article and bring them to a condition suitable for use.

For purposes of this Article, expenses to acquire, construct, manufacture, and deliver fixed assets satisfying the requirements in paragraph 4 of this Article and bring them to a condition suitable for use also include expenses for completing, retrofitting, reconstructing, modernizing, technically re-equipping, or partially liquidating those assets. Those terms have the meanings stated in Article 257 of this Code.

If transactions taken into account in determining the expenses specified in this paragraph used prices not recognized as market prices, those expenses are taken into account in determining the tax deduction in the amount determined using the transaction prices accepted for tax purposes under the procedure and methods established by Chapter 14.3 of this Code. For purposes of this Article, market price is determined subject to Article 105.3 of this Code.

If, under the legislation of the Russian Federation, the taxpayer receives subsidies, budget investments, and/or other similar payments from budgets of the budget system of the Russian Federation to reimburse or fund costs in the form of expenses to acquire, construct, manufacture, and deliver fixed assets satisfying the requirements in paragraph 4 of this Article and bring them to a condition suitable for use, those expenses are not taken into account in determining the tax deduction.

The tax deduction determined under this paragraph is rounded to a whole number under the applicable rounding rules.

3. The tax deduction ceases to apply beginning with the tax period in which the cumulative tax deductions under paragraph 2 of this Article first exceed RUB 10,000 million.

4. To qualify for the tax deduction, the fixed assets specified in paragraph 2 of this Article must be mining equipment and mining machinery; road, transportation, utility, or energy infrastructure facilities; subsoil-use waste storage facilities intended for iron-ore extraction, other than extraction of oxidized ferruginous quartzites, in the subsoil areas specified in paragraph 1 of this Article; production capacity used for further processing, concentration, or technological conversion of those minerals; and/or facilities for disposal of waste generated through such processing, concentration, or technological conversion.

For purposes of this Article, the federal executive authority responsible for formulating state policy and normative legal regulation in the industrial and defense-industrial sectors, in coordination with the Ministry of Finance of the Russian Federation, approves the list of types of fixed assets whose acquisition or creation expenses are taken into account in determining the tax deduction.

Property is classified as fixed assets under paragraph 1 of Article 257 of this Code.

The fixed assets specified in this paragraph must have been commissioned after January 1, 2025.

None of the following deductions may have been applied to the fixed assets specified in this paragraph: the investment tax deduction under Article 286.1 of this Code; the federal investment tax deduction under Article 286.2 of this Code; the tax deduction under Article 343.6 of this Code; or the tax deduction under Article 25.18 of this Code for an organization treated as a taxpayer party to an agreement on the protection and promotion of capital investments.

5. Actually paid expenses specified in paragraph 2 of this Article that were not taken into account in determining the tax deduction for a tax period may be taken into account in determining the deduction for subsequent tax periods.

Actually paid expenses specified in paragraph 2 of this Article that were taken into account in determining the tax deduction for a tax period may not be included again in the deduction for another tax period, for extraction in another subsoil area, and/or for extraction of another mineral in the same subsoil area.

[Article added by Federal Law No. 425-FZ of November 28, 2025.]

[Article 343.10 complete.]

Article 344. Tax-Payment Deadlines

The amount of tax payable at the end of a tax period is paid no later than the 28th day of the month following the elapsed tax period.

[As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Article as amended by Federal Law No. 57-FZ of May 29, 2002.]

[Article 344 complete.]

Article 345. Tax Return

1. A taxpayer's obligation to submit a tax return arises beginning with the tax period in which actual mineral extraction commences.

[As amended by Federal Law No. 57-FZ of May 29, 2002.]

The taxpayer submits the tax return to the tax authorities at the taxpayer's location or place of residence.

[Textual paragraph added by Federal Law No. 57-FZ of May 29, 2002.]

2. The tax return is submitted no later than the 25th day of the month following the elapsed tax period.

[As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 263-FZ of July 14, 2022.]

[Article 345 complete.]

Article 345.1. Procedure for the Submission of Information by Authorities Managing the State Subsoil Fund and by Authorities Exercising Control and Supervision in the Field of Natural-Resource Use

1. The federal executive authority responsible under the established procedure for maintaining the state balance of mineral reserves sends the tax authorities data from the state balance as of the first day of each calendar year, including the following information:

  1. the name of the subsoil user, taxpayer identification number, and tax-registration reason code;

  2. details of the subsoil-use license;

  3. information on each type of hydrocarbon feedstock specified in subparagraph 3 of paragraph 2 of Article 337 of this Code, including:

  1. information on extraction of anthracite, coking coal, lignite, and coal other than anthracite, coking coal, and lignite, and on actual extraction losses, broken down by seam;

  2. information on extraction of ores containing ferrous, nonferrous, rare, and precious metals, the proportions of metals in the ore, and metal losses in extraction of the relevant ores;

  3. information on extraction, including extraction losses, of minerals not specified in subparagraphs 3-5 of this paragraph and, for each particular subsoil area, cumulative extraction, including extraction losses, and duly approved initial recoverable reserves, taking into account reserve additions and write-offs, other than write-offs of extracted minerals and extraction losses, in all categories.

[Paragraph as amended by Federal Law No. 382-FZ of November 29, 2021.]

2. The data is submitted after release of the state balance of mineral reserves as of the first day of each calendar year, but no later than the first day of the following calendar year.

[Article added by Federal Law No. 425-FZ of December 28, 2010.]

[Article 345.1 complete.]

Article 346

[Repealed by Federal Law No. 65-FZ of June 6, 2003.]

[Article 346 complete.]

SECTION VIII.1. SPECIAL TAX REGIMES

[Section added by Federal Law No. 187-FZ of December 29, 2001.]

CHAPTER 26.1. TAXATION SYSTEM FOR AGRICULTURAL PRODUCERS (UNIFIED AGRICULTURAL TAX)

[Chapter as amended by Federal Law No. 147-FZ of November 11, 2003.]

Article 346.1. General Conditions for Applying the Taxation System for Agricultural Producers (Unified Agricultural Tax)

1. The taxation system for agricultural producers, or unified agricultural tax (hereinafter in this Chapter, the unified agricultural tax), is established by this Code and applies alongside the other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

2. Organizations and individual entrepreneurs that are agricultural producers under this Chapter may voluntarily transition to payment of the unified agricultural tax under the procedure established by this Chapter.

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

3. Organizations that are unified-agricultural-tax taxpayers are exempt from corporate profit tax, other than tax on income subject to the tax rates in paragraphs 1.6, 3, and 4 of Article 284 of this Code, and from corporate property tax with respect to property used to produce agricultural products, conduct their primary and subsequent industrial processing and sale, and provide services by agricultural producers.

Organizations that are unified-agricultural-tax taxpayers are not treated as VAT taxpayers, except for VAT payable under this Code when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction, including VAT payable upon completion of the free-customs-zone customs procedure in the Special Economic Zone in Kaliningrad Region, and VAT payable under Articles 161 and 174.1 of this Code.

Organizations that have transitioned to the unified agricultural tax pay other taxes, fees, and social insurance contributions under the legislation of the Russian Federation on taxes and fees.

Individual entrepreneurs that are unified-agricultural-tax taxpayers are exempt from personal income tax on income from entrepreneurial activity, other than tax on dividend income, interest income on deposits or account balances with banks located in the Russian Federation, and income subject to the tax rates in paragraphs 2 and 5 of Article 224 of this Code. They are also exempt from personal property tax with respect to property used for entrepreneurial activity to the extent it is used to produce agricultural products, conduct their primary and subsequent industrial processing and sale, and provide services by agricultural producers.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

Individual entrepreneurs that are unified-agricultural-tax taxpayers are not treated as VAT taxpayers, except for VAT payable under this Code when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction, including VAT payable upon completion of the free-customs-zone customs procedure in the Special Economic Zone in Kaliningrad Region, and VAT payable under Articles 161 and 174.1 of this Code.

Individual entrepreneurs that have transitioned to the unified agricultural tax pay other taxes, fees, and social insurance contributions under the legislation of the Russian Federation on taxes and fees.

[Paragraph as amended by Federal Law No. 335-FZ of November 27, 2017.]

4. Organizations and individual entrepreneurs that are unified-agricultural-tax taxpayers are not exempt from performing the duties of tax agents under this Code or the duties of controlling persons of controlled foreign companies.

[As amended by Federal Law No. 376-FZ of November 24, 2014.]

5. The rules in this Chapter extend to peasant farms.

[Article 346.1 complete.]

Article 346.2. Taxpayers

1. Unified-agricultural-tax taxpayers (hereinafter in this Chapter, taxpayers) are organizations and individual entrepreneurs that are agricultural producers and have transitioned to payment of the unified agricultural tax under this Chapter.

2. For purposes of this Chapter, the following are treated as agricultural producers:

  1. organizations and individual entrepreneurs that produce agricultural products, conduct their primary and subsequent industrial processing, including using leased fixed assets, and sell those products, provided at least 70 percent of their total revenue from sales of goods, work, and services consists of revenue from sales of agricultural products they produced, including products of primary processing that they produced from agricultural raw materials of their own production, and from provision to agricultural producers of the services specified in subparagraph 2 of this paragraph;

  2. organizations and individual entrepreneurs that provide agricultural producers treated as such for purposes of this Chapter with services classified under the Russian Classification of Economic Activities as support activities for crop production and post-harvest processing of agricultural products, including:

For organizations and individual entrepreneurs providing services to agricultural producers, revenue from sales of the services listed in this subparagraph must account for at least 70 percent of total revenue from sales of goods, work, and services;

  1. agricultural consumer cooperatives consisting of processing, marketing or trading, supply, crop-production, and livestock-production cooperatives recognized as such under Federal Law No. 193-FZ of December 8, 1995, "On Agricultural Cooperation," if at least 70 percent of total revenue from sales of goods, work, and services consists of revenue from sales of agricultural products produced by members of those cooperatives, including products of primary processing produced by the cooperatives from agricultural raw materials produced by their members, and from work performed or services provided for their members;

[As amended by Federal Law No. 321-FZ of September 29, 2019.]

  1. for the 2024-2026 tax periods, organizations and individual entrepreneurs that satisfied the conditions in subparagraph 1 of this paragraph at the end of 2023 and that suffered as a result of actions by armed formations and/or terrorist acts, and/or whose business activities are impossible as a result of such actions or acts. Whether an organization or individual entrepreneur is treated as having suffered, and whether its business activities are confirmed to be impossible, is determined at the organization's location, the entrepreneur's place of residence, and their place of business in the relevant constituent entity of the Russian Federation under the procedure established by that constituent entity's highest executive body.

[Subparagraph added by Federal Law No. 384-FZ of October 27, 2025.]

[Paragraph as amended by Federal Law No. 216-FZ of June 23, 2016.]

2.1. For purposes of this Chapter, the following are also treated as agricultural producers:

  1. town-forming or settlement-forming Russian fisheries organizations whose employees, together with family members living with them, constitute at least one-half of the population of the relevant populated locality and that satisfy the conditions in the third and fourth textual paragraphs of subparagraph 2 of this paragraph;

1.1. agricultural production cooperatives, including fishing artels or collective farms, that satisfy the conditions in the third and fourth textual paragraphs of subparagraph 2 of this paragraph;

[Subparagraph added by Federal Law No. 94-FZ of May 7, 2013.]

  1. fisheries organizations and individual entrepreneurs that satisfy all the following conditions:

[Paragraph added by Federal Law No. 314-FZ of December 30, 2008.]

2.2. For organizations and individual entrepreneurs conducting subsequent industrial processing of primary-processing products they produced from agricultural raw materials of their own production, or from agricultural raw materials produced by members of agricultural consumer cooperatives, the proportion in total revenue from sales of products they produced from such raw materials that is attributable to sales of primary-processing products is determined by reference to the ratio of expenses for producing and primarily processing the agricultural products to the total expenses for producing products from those agricultural raw materials. The same rule applies separately to primary-processing products produced from agricultural raw materials of the cooperative members' own production.

[Paragraph added by Federal Law No. 314-FZ of December 30, 2008.]

3. For purposes of this Code, agricultural products include agricultural and forestry crop products and livestock products, including products obtained by breeding and growing fish and other aquatic biological resources. The Government of the Russian Federation determines the particular types according to the Russian Classification of Products by Economic Activity.

For the agricultural producers specified in paragraph 2.1 of this Article, agricultural products also include: catches of aquatic biological resources and fish and other products made from aquatic biological resources specified in paragraphs 4 and 5 of Article 333.3 of this Code; catches of aquatic biological resources taken outside the exclusive economic zone of the Russian Federation under international treaties of the Russian Federation on fishing and conservation of aquatic biological resources; and fish and other products made on fishing-fleet vessels from aquatic biological resources taken outside that exclusive economic zone under such treaties.

[As amended by Federal Laws No. 94-FZ of May 7, 2013, and No. 248-FZ of July 3, 2016.]

4. The Government of the Russian Federation establishes the procedure for classifying products as products of primary processing made from agricultural raw materials of the producer's own production.

5. The following agricultural producers may transition to payment of the unified agricultural tax if they satisfy the corresponding conditions:

  1. agricultural producers other than those specified in subparagraphs 2-4 of this paragraph, if, for the calendar year preceding the calendar year in which the organization or individual entrepreneur submits notice of transition, at least 70 percent of total revenue from sales of goods, work, and services consists of revenue from sales of agricultural products they produced, including products of primary processing they produced from agricultural raw materials of their own production, and/or from provision of the services specified in subparagraph 2 of paragraph 2 of this Article;

[As amended by Federal Laws No. 94-FZ of June 25, 2012, and No. 216-FZ of June 23, 2016.]

  1. agricultural consumer cooperatives, if, for the calendar year preceding the calendar year in which they submit notice of transition, at least 70 percent of total revenue from sales of goods, work, and services consists of revenue from sales of agricultural products produced by their members, including products of primary processing produced by the cooperatives from agricultural raw materials produced by their members, and from work performed or services provided for their members;

[As amended by Federal Law No. 94-FZ of June 25, 2012.]

  1. town-forming or settlement-forming Russian fisheries organizations, if:

[As amended by Federal Law No. 94-FZ of June 25, 2012.]

  1. fisheries organizations other than those specified in subparagraph 3 of this paragraph, and individual entrepreneurs, from the beginning of the following calendar year, if:

[As amended by Federal Law No. 94-FZ of June 25, 2012.]

[As amended by Federal Law No. 94-FZ of June 25, 2012.]

  1. organizations newly formed in the current year, other than organizations specified in subparagraphs 6 and 7 of this paragraph, from the beginning of the following calendar year, if, for the last reporting period in the current calendar year as determined in connection with application of another tax regime, at least 70 percent of total revenue from sales of goods, work, and services consists of revenue from sales of agricultural products they produced, including products of primary processing they produced from agricultural raw materials of their own production;

  2. agricultural consumer cooperatives newly formed in the current calendar year, from the beginning of the following calendar year, if, for the last reporting period in the current calendar year as determined in connection with application of another tax regime, at least 70 percent of total revenue from sales of goods, work, and services consists of revenue from sales of agricultural products produced by their members, including products of primary processing produced by the cooperatives from agricultural raw materials produced by their members, and from work performed or services provided for their members;

  3. fisheries organizations newly formed, or individual entrepreneurs newly registered, in the current calendar year may submit notice of transition from the beginning of the following calendar year if:

[As amended by Federal Law No. 94-FZ of June 25, 2012.]

  1. individual entrepreneurs newly registered in the current calendar year, other than those specified in subparagraph 7 of this paragraph, from the beginning of the following calendar year, if, for the period through September 30 of the current year, at least 70 percent of total revenue from sales of goods, work, and services from their entrepreneurial activity consists of revenue from sales of agricultural products they produced, including products of primary processing they produced from agricultural raw materials of their own production.

For purposes of this paragraph, sales revenue is determined under Articles 248 and 249 of this Code, and income specified in Article 251 of this Code is disregarded.

[Paragraph as amended by Federal Law No. 314-FZ of December 30, 2008.]

6. The following may not transition to payment of the unified agricultural tax:

  1. [Repealed by Federal Law No. 155-FZ of July 22, 2008.]

  2. organizations and individual entrepreneurs producing excisable goods, other than excisable grapes; other than wine, sparkling wine, including Russian champagne, wine materials, and grape must produced from grapes of their own production whose proportion is at least 70 percent; and other than the sugar-sweetened beverages specified in subparagraph 23 of paragraph 1 of Article 181 of this Code;

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. organizations engaged in organizing and conducting gambling;

[As amended by Federal Law No. 198-FZ of July 23, 2013.]

  1. state, budget-funded, and autonomous institutions;

[As amended by Federal Law No. 83-FZ of May 8, 2010.]

  1. organizations and individual entrepreneurs engaged in digital-currency mining.

[Subparagraph added by Federal Law No. 418-FZ of November 29, 2024.]

7. [Repealed by Federal Law No. 305-FZ of July 2, 2021.]

[Article as amended by Federal Law No. 177-FZ of November 3, 2006.]

[Article 346.2 complete.]

Article 346.3. Procedure and Conditions for Beginning and Ending Application of the Unified Agricultural Tax

[Heading as amended by Federal Law No. 39-FZ of March 13, 2006.]

1. Organizations and individual entrepreneurs wishing to transition to payment of the unified agricultural tax from the following calendar year notify the tax authority at the organization's location or the individual entrepreneur's place of residence no later than December 31 of the calendar year preceding the calendar year from which they transition.

The notice states the proportion of total revenue from sales of goods, performance of work, and provision of services during the calendar year preceding the year in which the notice is submitted that consists of:

[As amended by Federal Law No. 216-FZ of June 23, 2016.]

Taxpayer organizations whose information was entered in the Unified State Register of Legal Entities under Article 19 of Federal Law No. 52-FZ of November 30, 1994, "On the Enactment of Part One of the Civil Code of the Russian Federation," and that wished to transition to the unified agricultural tax from January 1, 2015, or January 1, 2016, were not required to state in the notice the corresponding proportions, including revenue from provision of the services to agricultural producers specified in subparagraph 2 of paragraph 2 of Article 346.2 of this Code, described in the preceding textual paragraph, of revenue received in 2013 or 2014, respectively.

[Textual paragraph added by Federal Law No. 379-FZ of November 29, 2014; as amended by Federal Law No. 216-FZ of June 23, 2016.]

[Paragraph as amended by Federal Law No. 94-FZ of June 25, 2012.]

2. A newly formed organization or newly registered individual entrepreneur may notify the tax authority of transition to the unified agricultural tax no later than 30 calendar days after the tax-registration date stated in the extract from the Unified State Register of Taxpayers containing the tax-registration information. In that case, the organization or individual entrepreneur is treated as a taxpayer from the tax-registration date stated in that extract.

[As amended by Federal Laws No. 94-FZ of June 25, 2012, and No. 259-FZ of August 8, 2024.]

Organizations whose information was entered in the Unified State Register of Legal Entities under Article 19 of Federal Law No. 52-FZ of November 30, 1994, "On the Enactment of Part One of the Civil Code of the Russian Federation," and that wished to transition to the unified agricultural tax from January 1, 2015, were entitled to notify the tax authority no later than February 1, 2015.

[Textual paragraph added by Federal Law No. 379-FZ of November 29, 2014.]

Organizations whose information was entered in the Unified State Register of Legal Entities under Article 19 of Federal Law No. 52-FZ of November 30, 1994, taking into account part 4 of Article 12.1 of Federal Constitutional Law No. 6-FKZ of March 21, 2014, "On the Admission of the Republic of Crimea to the Russian Federation and the Formation of New Constituent Entities of the Russian Federation: the Republic of Crimea and the Federal City of Sevastopol," were entitled to notify the tax authority no later than April 1, 2015.

[Textual paragraph added by Federal Law No. 379-FZ of November 29, 2014.]

3. Organizations and individual entrepreneurs that did not notify the tax authority of transition to the unified agricultural tax within the periods established by paragraphs 1 and 2 of this Article are not treated as unified-agricultural-tax taxpayers.

Unless otherwise established by this Article, taxpayers may not transition to another taxation regime before the end of the tax period.

[Paragraph as amended by Federal Law No. 94-FZ of June 25, 2012.]

4. If, at the end of a tax period, a taxpayer does not satisfy the conditions in paragraphs 2, 2.1, 5, and 6 of Article 346.2 of this Code, it is deemed to have lost the right to apply the unified agricultural tax from the beginning of the tax period in which it breached the limitation and/or failed to satisfy the conditions.

[As amended by Federal Law No. 314-FZ of December 30, 2008.]

The limits on revenue from sales of agricultural products produced by the taxpayer, or from provision of the services to agricultural producers specified in subparagraph 2 of paragraph 2 of Article 346.2 of this Code, including agricultural products produced by members of agricultural consumer cooperatives, products of primary processing produced by the taxpayer from agricultural raw materials of its own production, products of primary processing produced by an agricultural consumer cooperative from agricultural raw materials produced by its members, and work performed or services provided for members of those cooperatives, are determined by reference to all types of activity conducted by the taxpayer.

[As amended by Federal Laws No. 85-FZ of May 17, 2007, and No. 216-FZ of June 23, 2016.]

Within one month after the end of the tax period in which it breached the limitation in the first textual paragraph of this paragraph and/or failed to satisfy the requirements in paragraphs 2, 2.1, 5, and 6 of Article 346.2 of this Code, a taxpayer that has lost the right to apply the unified agricultural tax must recalculate for the entire tax period its VAT, corporate profit tax, personal income tax, corporate property tax, and personal property tax obligations under the procedure established by the legislation of the Russian Federation on taxes and fees for newly formed organizations or newly registered individual entrepreneurs. The taxpayer pays late-payment interest for untimely payment of those taxes and advance payments as follows:

[As amended by Federal Laws No. 137-FZ of July 27, 2006, No. 314-FZ of December 30, 2008, No. 213-FZ of July 24, 2009, and No. 115-FZ of June 2, 2010.]

[Textual paragraph added by Federal Law No. 115-FZ of June 2, 2010.]

[Textual paragraph added by Federal Law No. 115-FZ of June 2, 2010.]

[Paragraph as amended by Federal Law No. 39-FZ of March 13, 2006.]

4.1. Taxpayers may continue applying the unified agricultural tax in the following tax period if:

  1. a newly formed organization or newly registered individual entrepreneur that transitioned under paragraph 2 of this Article had no income taken into account in determining the tax base during its first tax period; or

  2. during the current tax period, the taxpayer did not breach the limitations or fail to satisfy the requirements in paragraphs 2, 2.1, 5, and 6 of Article 346.2 of this Code.

[Paragraph added by Federal Law No. 94-FZ of June 25, 2012.]

5. A taxpayer must notify the tax authority of a transition to another taxation regime under paragraph 4 of this Article within 15 days after the end of the reporting or tax period.

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

6. Unified-agricultural-tax taxpayers may transition to another taxation regime from the beginning of a calendar year by notifying the tax authority at the organization's location or the individual entrepreneur's place of residence no later than January 15 of the year in which they intend to transition.

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

7. Taxpayers that transition from the unified agricultural tax to another taxation regime may return to the unified agricultural tax no earlier than one year after losing the right to pay the unified agricultural tax.

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

8. [Paragraph added by Federal Law No. 16-FZ of April 5, 2004; repealed by Federal Law No. 335-FZ of November 27, 2017.]

9. If a taxpayer discontinues the entrepreneurial activity to which the taxation system for agricultural producers, or unified agricultural tax, applied, it must notify the tax authority at the organization's location or the individual entrepreneur's place of residence of that discontinuation and its date no later than 15 days after the activity was discontinued.

[Paragraph added by Federal Law No. 94-FZ of June 25, 2012.]

[Article 346.3 complete.]

Article 346.4. Taxable Object

The taxable object is income reduced by expenses.

[Article 346.4 complete.]

Article 346.5. Procedure for Determining and Recognizing Income and Expenses

1. In determining the taxable object, income determined under paragraphs 1 and 2 of Article 248 of this Code is taken into account.

[As amended by Federal Law No. 84-FZ of April 6, 2015.]

[Textual paragraph repealed by Federal Law No. 84-FZ of April 6, 2015.]

[Textual paragraph repealed by Federal Law No. 84-FZ of April 6, 2015.]

The following income is disregarded in determining the taxable object:

[As amended by Federal Law No. 155-FZ of July 22, 2008.]

[Textual paragraph added by Federal Law No. 155-FZ of July 22, 2008.]

[Textual paragraph added by Federal Law No. 155-FZ of July 22, 2008; as amended by Federal Law No. 376-FZ of November 24, 2014.]

[Textual paragraph added by Federal Law No. 155-FZ of July 22, 2008; as amended by Federal Law No. 366-FZ of November 24, 2014.]

[Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph as amended by Federal Law No. 39-FZ of March 13, 2006.]

2. In determining the taxable object, taxpayers reduce their income by the following expenses:

  1. expenses to acquire, construct, or manufacture fixed assets and to complete, retrofit, reconstruct, modernize, or technically re-equip them, subject to paragraph 4 and the sixth textual paragraph of subparagraph 2 of paragraph 5 of this Article;

[As amended by Federal Laws No. 39-FZ of March 13, 2006, and No. 85-FZ of May 17, 2007.]

  1. expenses to acquire intangible assets or create intangible assets internally, subject to paragraph 4 and the sixth textual paragraph of subparagraph 2 of paragraph 5 of this Article;

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

  1. expenses to repair fixed assets, including leased fixed assets;

  2. rent payments, including lease payments, for rented or leased property;

  3. material expenses, including expenses to acquire seeds, seedlings, saplings and other planting material, fertilizers, veterinary medicines, biological preparations, and plant-protection products;

[As amended by Federal Laws No. 39-FZ of March 13, 2006, and No. 317-FZ of November 25, 2013.]

  1. labor expenses and payment of compensation and temporary-disability benefits under the legislation of the Russian Federation;

[As amended by Federal Law No. 155-FZ of July 22, 2008.]

6.1. expenses for occupational-safety measures required by normative legal acts of the Russian Federation and expenses associated with maintaining the premises and equipment of health posts located directly on the organization's premises;

[Subparagraph added by Federal Law No. 155-FZ of July 22, 2008.]

  1. compulsory and voluntary insurance expenses, including insurance contributions for all types of compulsory insurance, including compulsory pension insurance; compulsory social insurance against temporary disability and in connection with maternity; compulsory medical insurance; compulsory social insurance against industrial accidents and occupational diseases; and the following types of voluntary insurance:

[As amended by Federal Law No. 213-FZ of July 24, 2009.]

[Subparagraph as amended by Federal Law No. 39-FZ of March 13, 2006.]

  1. [Repealed by Federal Law No. 335-FZ of November 27, 2017.]

  2. interest paid for the use of funds made available under credits or loans, and expenses for services provided by credit institutions, including expenses associated with sale of foreign currency when collecting debt under Article 46 of this Code;

[As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 263-FZ of July 14, 2022.]

  1. expenses for fire safety under the legislation of the Russian Federation; services for protecting property and maintaining security and fire-alarm systems; and fire-protection and other security services;

  2. customs payments paid when goods are imported into or exported from the territory of the Russian Federation and other territories under its jurisdiction that are not refundable to taxpayers under the customs legislation of the Customs Union and the customs legislation of the Russian Federation;

[As amended by Federal Laws No. 306-FZ of November 27, 2010, and No. 395-FZ of December 28, 2010.]

  1. expenses for maintaining official vehicles and compensation for use of personal passenger cars and motorcycles for business travel, within the limits established by subparagraph 11 of paragraph 1 of Article 264 of this Code;

[As amended by Federal Law No. 104-FZ of April 25, 2026.]

  1. business-travel expenses, including expenses for:

  1. notarial fees for notarization of documents, within the duly approved rates;

  2. accounting, audit, and legal-service expenses;

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

  1. expenses to publish accounting or financial statements and to publish or otherwise disclose other information where the taxpayer is required to do so by the legislation of the Russian Federation;

[As amended by Federal Law No. 94-FZ of June 25, 2012.]

  1. office-supply expenses;

  2. expenses for postal, telephone, telegraph, and similar services and for communications services;

  3. expenses associated with acquiring rights to use computer programs and databases under agreements with the rights holder, including license agreements, and expenses to update those programs and databases;

  4. expenses for advertising produced, acquired, and/or sold goods, work, and services, trademarks, and service marks;

  5. expenses to prepare and develop new production operations, shops, and units;

  6. expenses for meals for employees engaged in agricultural work;

22.1. expenses for food rations for crews of sea and river vessels;

[Subparagraph added by Federal Law No. 155-FZ of July 22, 2008; as amended by Federal Law No. 248-FZ of July 23, 2013.]

  1. taxes and fees paid under tax legislation through the taxpayer's independent performance of its tax-payment obligation, other than the unified agricultural tax paid under this Chapter, VAT paid to the budget under paragraph 5 of Article 173 of this Code, and tourist tax;

[As amended by Federal Laws No. 84-FZ of April 6, 2015, No. 401-FZ of November 30, 2016, and No. 362-FZ of October 29, 2024.]

23.1. funds, other property, or property rights transferred by the taxpayer to discharge a debt to another person arising because that person paid the taxpayer's taxes, fees, or social insurance contributions under this Code, other than the unified agricultural tax paid under this Chapter and VAT paid to the budget under paragraph 5 of Article 173 of this Code;

[Subparagraph added by Federal Law No. 401-FZ of November 30, 2016.]

  1. the cost of goods acquired for subsequent sale, including expenses associated with acquiring and selling those goods and expenses for storage, servicing, and transportation;

[As amended by Federal Laws No. 39-FZ of March 13, 2006, and No. 325-FZ of September 29, 2019.]

24.1. the cost of property, including funds, intended for use in preventing the spread of, diagnosing, and treating the novel coronavirus infection and transferred without consideration to medical organizations that are noncommercial organizations; state-government and administrative authorities and/or local self-government bodies; state and municipal institutions; and state and municipal unitary enterprises.

[Subparagraph added by Federal Law No. 172-FZ of June 8, 2020.]

  1. expenses for information and consulting services;

  2. expenses for independent qualification assessment against qualification requirements and for contract-based training and retraining of the taxpayer's staff under paragraph 3 of Article 264 of this Code;

[As amended by Federal Laws No. 39-FZ of March 13, 2006, and No. 251-FZ of July 3, 2016.]

  1. court costs and arbitration fees;

  2. fines, penalties, and/or other sanctions for breach of contractual or debt obligations paid under an effective court decision, and expenses to compensate for damage caused;

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

  1. expenses to educate specialists for the taxpayer at professional educational organizations and higher-education organizations under secondary vocational or higher-education programs. Those expenses are taken into account for tax purposes only if the taxpayer concludes education agreements or contracts with the individuals studying at those organizations that require the individuals, after graduation, to work for the taxpayer for at least three years in accordance with the qualifications obtained;

[Subparagraph added by Federal Law No. 68-FZ of June 29, 2005; as amended by Federal Laws No. 346-FZ of November 27, 2017, and No. 42-FZ of February 20, 2026.]

  1. [Subparagraph added by Federal Law No. 39-FZ of March 13, 2006; repealed by Federal Law No. 94-FZ of June 25, 2012.]

  2. expenses to acquire property rights in land parcels, including expenses to acquire a right to conclude a land-lease agreement, provided that agreement is concluded, including rights in:

[Subparagraph added by Federal Law No. 39-FZ of March 13, 2006; as amended by Federal Law No. 155-FZ of July 22, 2008.]

  1. expenses to acquire young livestock for subsequent formation of the principal herd, productive livestock, young poultry, and fish fry;

[Subparagraph added by Federal Law No. 39-FZ of March 13, 2006.]

  1. expenses to maintain rotational-work and temporary settlements associated with agricultural production through pasture livestock farming;

[Subparagraph added by Federal Law No. 39-FZ of March 13, 2006.]

  1. commission fees, agency fees, and fees under mandate agreements;

[Subparagraph added by Federal Law No. 39-FZ of March 13, 2006.]

  1. product-certification expenses;

[Subparagraph added by Federal Law No. 39-FZ of March 13, 2006.]

  1. periodic or current payments for use of rights in results of intellectual activity and rights in means of individualization, including rights arising from patents for inventions, utility models, and industrial designs;

[Subparagraph added by Federal Law No. 39-FZ of March 13, 2006; as amended by Federal Law No. 322-FZ of November 23, 2015.]

  1. expenses for a mandatory valuation, where required by the legislation of the Russian Federation, to verify correct tax payment when a dispute arises over calculation of the tax base, and expenses to value property at market value for collateral purposes;

[Subparagraph added by Federal Law No. 39-FZ of March 13, 2006.]

  1. fees for provision of information on registered rights;

[Subparagraph added by Federal Law No. 39-FZ of March 13, 2006.]

  1. expenses for services of specialized organizations in preparing cadastral and technical-accounting or inventory documents for immovable-property objects, including title documents for land parcels and land-surveying documents;

[Subparagraph added by Federal Law No. 39-FZ of March 13, 2006.]

  1. expenses for services of specialized organizations involving expert examinations, inspections, issuance of opinions, and provision of other documents whose availability is mandatory for obtaining a license or permit to conduct a particular type of activity;

[Subparagraph added by Federal Law No. 39-FZ of March 13, 2006.]

  1. expenses associated with participation in tenders, including competitions and auctions, held in placing orders for supply of the products specified in paragraph 3 of Article 346.2 of this Code;

[Subparagraph added by Federal Law No. 39-FZ of March 13, 2006; as amended by Federal Law No. 155-FZ of July 22, 2008.]

  1. losses from death or compulsory slaughter of poultry and animals within standards approved by the Government of the Russian Federation, excluding natural disasters, fires, accidents, epizootics, and other emergencies;

[Subparagraph added by Federal Law No. 85-FZ of May 17, 2007; as amended by Federal Law No. 275-FZ of November 25, 2009.]

  1. port fees, pilotage expenses, and similar expenses;

[Subparagraph added by Federal Law No. 155-FZ of July 22, 2008.]

  1. losses from natural disasters, fires, accidents, epizootics, and other emergencies, including costs associated with preventing and eliminating their consequences;

[Subparagraph added by Federal Law No. 275-FZ of November 25, 2009.]

  1. the fee paid to compensate for damage caused to federal public roads by vehicles with a permitted maximum weight exceeding 12 metric tons that are registered in the vehicle register of the toll-collection system.

The fee actually paid during a tax period is taken into account as an expense in calculating tax for that period to the extent it exceeds the transport tax calculated under Chapter 28 of this Code for the tax period with respect to such vehicles registered in the toll-collection system.

In calculating advance tax payments for a reporting period, taxpayers take into account as an expense the fee actually paid during that reporting period, reduced by advance transport-tax payments calculated under Chapter 28 of this Code for the first and second quarters with respect to such vehicles registered in the toll-collection system;

[Subparagraph added by Federal Law No. 249-FZ of July 3, 2016.]

  1. expenses to disinfect premises and acquire instruments, laboratory equipment, special clothing, and other personal and collective protective equipment in order to satisfy sanitary, epidemiological, and hygiene requirements imposed by state and local self-government authorities and their officials in connection with the spread of the novel coronavirus infection;

[Subparagraph added by Federal Law No. 121-FZ of April 22, 2020.]

  1. payments to employees in the form of unaccountable amounts, where the right to such payments is established by an act of the President of the Russian Federation and/or an act of the Government of the Russian Federation, to reimburse additional expenses associated with assignment to territories requiring support for the population's essential needs and restoration of infrastructure facilities. The payments are taken into account in amounts established by the employer's local normative acts, but not exceeding RUB 700 for each day of the assignment;

[Subparagraph added by Federal Law No. 443-FZ of November 21, 2022.]

  1. expenses in the form of funds and/or other property specified in paragraph 93 of Article 217 of this Code that are transferred without consideration;

[Subparagraph added by Federal Law No. 443-FZ of November 21, 2022.]

  1. expenses equal to the value of property other than funds, work, or services transferred without consideration to military units and organizations of the Armed Forces of the Russian Federation, the National Guard Troops of the Russian Federation, or the federal security service bodies that are state institutions, provided the property, work, or services are transferred for use by those military units and organizations in the special military operation. A document signed by the commander or head of the military unit or organization, or a person authorized by the commander or head, confirms receipt of the property or results of the work or services and the purpose for which they are used.

[Subparagraph added by Federal Law No. 227-FZ of July 23, 2025.]

3. The expenses specified in paragraph 2 of this Article are accepted only if they satisfy the criteria in paragraph 1 of Article 252 of this Code.

The expenses specified in subparagraphs 5, 6, 7, 9-21, 26, and 30 of paragraph 2 of this Article are accepted by analogy with the procedure for calculating corporate profit tax under Articles 254, 255, 263, 264, 265, and 269 of this Code.

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

4. Expenses to acquire, construct, manufacture, complete, retrofit, reconstruct, modernize, or technically re-equip fixed assets, and expenses to acquire intangible assets or create them internally, are accepted under the following procedure:

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

  1. for fixed assets acquired, constructed, or manufactured during application of the unified agricultural tax, and for expenses incurred during that period to complete, retrofit, reconstruct, modernize, or technically re-equip fixed assets, from the time those fixed assets are commissioned;

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

For intangible assets acquired or created internally during application of the unified agricultural tax, expenses are accepted from the time the assets are recognized in the accounting records;

  1. for fixed assets acquired, constructed, or manufactured, and intangible assets acquired or created internally, before transition to the unified agricultural tax, their cost is included in expenses as follows:

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

During a tax period, those expenses are accepted in equal shares.

If a taxpayer transitioned to the unified agricultural tax upon tax registration, the cost of fixed assets and intangible assets is accepted at their initial cost determined under the accounting legislation of the Russian Federation.

If a taxpayer transitioned to the unified agricultural tax from another taxation regime, the cost of fixed assets and intangible assets is taken into account under paragraphs 6.1 and 9 of Article 346.6 of this Code.

The useful lives of fixed assets are determined from the classification of fixed assets included in depreciation groups approved by the Government of the Russian Federation under Article 258 of this Code. For fixed assets not included in that classification, the taxpayer determines useful life from the technical specifications or recommendations of the manufacturer.

[Textual paragraph repealed by Federal Law No. 325-FZ of September 29, 2019.]

The useful lives of intangible assets are determined under paragraph 2 of Article 258 of this Code.

If a fixed asset or intangible asset acquired, constructed, manufactured, or created internally is sold or transferred before three years have elapsed from the time the expenses to acquire, construct, manufacture, complete, retrofit, reconstruct, modernize, or technically re-equip it, or create it internally, were taken into account as expenses under this Chapter, the taxpayer must recalculate the tax base for the entire period from the time those expenses were taken into account through the date of sale or transfer, subject to Chapter 25 of this Code, and pay the additional tax and late-payment interest. For a fixed asset or intangible asset with a useful life exceeding 15 years, this rule applies if sale or transfer occurs before 10 years have elapsed from its acquisition, construction, manufacture, or internal creation.

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

For purposes of this Article, fixed assets and intangible assets include those treated as depreciable property under Chapter 25 of this Code, subject to this Chapter, and expenses to complete, retrofit, reconstruct, modernize, or technically re-equip fixed assets are determined subject to paragraph 2 of Article 257 of this Code.

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

[Paragraph as amended by Federal Law No. 39-FZ of March 13, 2006.]

4.1. Expenses to acquire property rights in land parcels are taken into account evenly over a period determined by the taxpayer that may not be less than seven years. Equal portions of the expenses are taken into account for reporting and tax periods.

Expenses to acquire property rights in land parcels are included in expenses after the taxpayer has actually paid for the rights, in the amount paid, and, where required by the legislation of the Russian Federation, where there is documented proof that the documents for state registration of the rights were submitted.

[Textual paragraph added by Federal Law No. 155-FZ of July 22, 2008.]

For purposes of this paragraph, documented proof of submission of documents for state registration of property rights means a receipt confirming that the authority responsible for state cadastral registration and state registration of rights in immovable property received the documents for state registration of those rights.

[Textual paragraph added by Federal Law No. 155-FZ of July 22, 2008; as amended by Federal Laws No. 283-FZ of November 28, 2009, and No. 401-FZ of November 30, 2016.]

Those expenses are recorded on the last day of the reporting or tax period and are taken into account only for land parcels used in entrepreneurial activity.

[Textual paragraph added by Federal Law No. 155-FZ of July 22, 2008.]

[Paragraph added by Federal Law No. 39-FZ of March 13, 2006.]

5. A taxpayer recognizes income and expenses under the following procedure:

  1. for purposes of this Chapter, the date income is received is the date funds are received in bank accounts and/or a digital-ruble account or at the cash desk, other property, work, services, and/or property rights are received, or debt is discharged by another method (the cash method).

[As amended by Federal Law No. 610-FZ of December 19, 2023.]

If a purchaser uses a promissory note to pay for goods, work, services, and/or property rights, the taxpayer recognizes income on the date the note is paid, meaning the date funds are received from the drawer or another person obligated under the note, or on the date the taxpayer transfers the note by endorsement to a third party.

Payments received under programs approved by the relevant state authorities to promote self-employment of unemployed citizens and encourage unemployed citizens who have established their own businesses to create additional jobs for other unemployed citizens using funds from budgets of the budget system of the Russian Federation are included in income over three tax periods. Corresponding amounts are simultaneously recognized as expenses within the expenses actually incurred in each tax period under the conditions governing receipt of the payments.

[Textual paragraph added by Federal Law No. 41-FZ of April 5, 2010.]

If the conditions governing receipt of the payments specified in the third textual paragraph of this subparagraph are breached, the entire payments received are included in income for the tax period in which the breach occurred. If, at the end of the third tax period, the payments received exceed the expenses taken into account under this subparagraph, the entire unrecognized balance is included in income for that tax period.

[Textual paragraph added by Federal Law No. 41-FZ of April 5, 2010.]

Financial support received as subsidies under the Federal Law "On the Development of Small and Medium-Sized Entrepreneurship in the Russian Federation" is included in income in proportion to the expenses actually incurred from that source, for no more than two tax periods from receipt. If, at the end of the second tax period, the financial support received exceeds the recognized expenses actually incurred from that source, the entire difference is included in income for that tax period.

[Textual paragraph added by Federal Law No. 23-FZ of March 7, 2011.]

If a taxpayer returns amounts previously received as advance payment for supplies of goods, performance of work, provision of services, or transfer of property rights, income for the tax or reporting period in which the return was made is reduced by the amount returned.

[Textual paragraph added by Federal Law No. 94-FZ of June 25, 2012; as amended by Federal Law No. 465-FZ of December 29, 2014.]

Financial support received from budgets of the budget system of the Russian Federation under a certificate for attracting labor resources to constituent entities of the Russian Federation included in the list of entities for which attracting labor resources is a priority, in accordance with Law of the Russian Federation No. 1032-I of April 19, 1991, "On Employment in the Russian Federation," is included in income over three tax periods. Corresponding amounts are simultaneously recognized as expenses within the expenses actually incurred in each tax period under the conditions governing receipt of that financial support.

[Textual paragraph added by Federal Law No. 465-FZ of December 29, 2014.]

If the conditions governing receipt of the financial support specified in the seventh textual paragraph of this subparagraph are breached, the entire support received is included in income for the tax period in which the breach occurred. If, at the end of the third tax period, the support received exceeds the expenses taken into account under this subparagraph, the entire unrecognized balance is included in income for that tax period.

[Textual paragraph added by Federal Law No. 465-FZ of December 29, 2014; as amended by Federal Law No. 325-FZ of September 29, 2019.]

The fifth textual paragraph of this subparagraph applies both when subsidy funds are spent after receipt and when they reimburse expenses incurred by the taxpayer earlier in the same tax period before the subsidy funds were received;

[Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

  1. taxpayer expenses are recognized after they are actually paid. For purposes of this Chapter, payment for goods, work, services, and/or property rights means discharge of the taxpayer purchaser's obligation to the seller directly associated with the supply of those goods, performance of that work, provision of those services, and/or transfer of those property rights.

Expenses are taken into account subject to the following special rules:

Material expenses, including expenses to acquire raw materials and supplies, including seeds, seedlings, saplings and other planting material, fertilizers, feed, veterinary medicines, biological preparations, and plant-protection products, and labor expenses are taken into account when the debt is discharged by debiting funds from the taxpayer's settlement account or digital-ruble account, paying from the cash desk, or, if the debt is discharged by another method, at the time of that discharge. The same procedure applies to payment of interest for use of borrowed funds, including bank credit, and payment for third-party services.

[As amended by Federal Laws No. 317-FZ of November 25, 2013, and No. 610-FZ of December 19, 2023.]

Expenses for the cost of goods acquired for subsequent sale, including expenses associated with acquiring and selling those goods and expenses for storage, servicing, and transportation, are taken into account after actual payment;

Expenses for taxes, fees, and social insurance contributions are taken into account in the amount actually paid by the taxpayer. If taxes, fees, or social insurance contributions are in arrears, expenses to discharge the arrears are taken into account, within the amount actually discharged, in the reporting or tax periods in which the taxpayer discharges them;

[As amended by Federal Law No. 401-FZ of November 30, 2016.]

Expenses to acquire, construct, manufacture, complete, retrofit, reconstruct, modernize, or technically re-equip fixed assets, and expenses to acquire intangible assets or create them internally, taken into account under paragraph 4 of this Article, are recorded on the last day of the reporting or tax period in the amount paid. Those expenses are taken into account only for fixed assets and intangible assets used in entrepreneurial activity;

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

If the taxpayer issues a promissory note to the seller as payment for acquired goods, work, services, and/or property rights, the acquisition expenses are taken into account after the note is paid. If the taxpayer transfers to the seller, as payment, a promissory note issued by a third party, the acquisition expenses are taken into account on the date the note is transferred for the acquired goods, performed work, provided services, and/or property rights. Expenses under this textual paragraph are taken into account at the contract price, but may not exceed the debt obligation stated in the note;

The cost of digital currency is determined from its acquisition price under the second textual paragraph of paragraph 3 of Article 282.3 of this Code, but may not exceed the income received from its sale. If the taxpayer receives digital currency without incurring corresponding acquisition expenses, its cost is determined in the amount of income based on its market quotation on the date of receipt. Losses from sale of digital currency are disregarded;

[Textual paragraph added by Federal Law No. 418-FZ of November 29, 2024.]

  1. [Repealed by Federal Law No. 81-FZ of April 20, 2014.]

[Paragraph as amended by Federal Law No. 39-FZ of March 13, 2006.]

5.1. For purposes of this Chapter, no revaluation is made of property in the form of currency valuables or of claims or obligations denominated in foreign currency, including those in foreign-currency bank accounts, as a result of a change in the official exchange rate of the foreign currency against the currency of the Russian Federation established by the Central Bank of the Russian Federation. Income and expenses from such revaluation are neither determined nor taken into account.

[Paragraph added by Federal Law No. 94-FZ of June 25, 2012.]

6. [Repealed by Federal Law No. 39-FZ of March 13, 2006.]

7. [Repealed by Federal Law No. 39-FZ of March 13, 2006.]

8. Organizations must account for the operating indicators needed to calculate the tax base and the unified agricultural tax using accounting data, subject to this Chapter.

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

Individual entrepreneurs account for income and expenses for purposes of calculating the unified-agricultural-tax base in the Income and Expense Ledger for Individual Entrepreneurs Applying the Taxation System for Agricultural Producers (Unified Agricultural Tax). The federal executive authority responsible for control and supervision in the field of taxes and fees approves the form of that ledger and the procedure for completing it.

[Textual paragraph added by Federal Law No. 39-FZ of March 13, 2006; as amended by Federal Law No. 389-FZ of July 31, 2023.]

[Article 346.5 complete.]

Article 346.6. Tax Base

1. The tax base is the monetary amount of income reduced by expenses.

2. Income and expenses denominated in foreign currency are taken into account together with income and expenses denominated in rubles. Foreign-currency income and expenses are translated into rubles at the official exchange rate of the Central Bank of the Russian Federation established on the date the income is received or the expense is incurred, respectively.

3. Income received in kind is taken into account in determining the tax base at the contract price, taking into account market prices determined under a procedure analogous to the procedure established by Article 105.3 of this Code.

[As amended by Federal Laws No. 39-FZ of March 13, 2006, and No. 227-FZ of July 18, 2011.]

4. In determining the tax base, income and expenses are determined cumulatively from the beginning of the tax period.

5. Taxpayers may reduce the tax base for a tax period by a loss incurred at the end of previous tax periods. For purposes of this Chapter, a loss is the amount by which expenses determined under Article 346.5 of this Code exceed income determined under that Article.

A loss may be carried forward to future tax periods during the 10 years following the tax period in which it was incurred.

A taxpayer may carry a loss incurred in the preceding tax period to the current tax period.

A loss not carried to the following year may be carried in whole or in part to any of the subsequent nine years.

If a taxpayer incurred losses in more than one tax period, the losses are carried forward in the order in which they were incurred.

If a taxpayer discontinues activity because of reorganization, its legal successors may reduce the tax base, under the procedure and conditions in this paragraph, by losses incurred by the reorganized organization before reorganization.

Taxpayers must retain documents confirming the amount of the loss and the amount by which the tax base was reduced for each tax period throughout the entire period during which the right to reduce the tax base by the loss is exercised.

A loss incurred under another taxation regime is not accepted upon transition to the unified agricultural tax.

A loss incurred while paying the unified agricultural tax is not accepted upon transition to another taxation regime.

[Paragraph as amended by Federal Law No. 155-FZ of July 22, 2008.]

6. Organizations that used the accrual method in calculating corporate profit tax before transitioning to the unified agricultural tax apply the following rules upon transition:

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

  1. on the transition date, the tax base includes funds received before transition as payment under contracts that the taxpayer performs after transition;

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

  1. [Repealed by Federal Law No. 39-FZ of March 13, 2006.]

  2. funds received after transition are not included in the tax base if, under accrual-method tax-accounting rules, they were included in income when calculating the corporate-profit-tax base under Chapter 25 of this Code;

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

  1. expenses incurred after transition are deductible from the tax base on the date incurred if they were paid before transition, or on the payment date if they were paid after the organization transitioned;

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

  1. funds paid after transition for the organization's expenses are not deductible from the tax base if the expenses were taken into account before transition in calculating the corporate-profit-tax base under Chapter 25 of this Code;

[As amended by Federal Law No. 39-FZ of March 13, 2006.]

  1. material and labor expenses relating to work in progress on the transition date that were paid before transition are taken into account in determining the unified-agricultural-tax base in the reporting or tax period in which the finished products are manufactured;

[Subparagraph added by Federal Law No. 39-FZ of March 13, 2006.]

  1. costs to acquire quotas or shares of extraction or catch of aquatic biological resources that were actually paid before transition and not treated as expenses in determining the tax base are included in the tax base on the transition date.

[Subparagraph added by Federal Law No. 275-FZ of November 25, 2009.]

6.1. When an organization transitions to the unified agricultural tax, its records on the transition date state the carrying amount of fixed assets acquired, constructed, or manufactured and intangible assets acquired or created internally that were paid for before transition. The carrying amount is the difference between the acquisition, construction, manufacture, or internal-creation price and depreciation accrued under Chapter 25 of this Code.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

When an organization applying the simplified taxation system under Chapter 26.2 of this Code transitions to the unified agricultural tax, its records on the transition date state the carrying amount of fixed assets acquired, constructed, or manufactured and intangible assets acquired or created internally, determined under paragraph 3 of Article 346.25 of this Code.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph repealed by Federal Law No. 305-FZ of July 2, 2021.]

[Paragraph added by Federal Law No. 39-FZ of March 13, 2006.]

7. Organizations that paid the unified agricultural tax and transition to calculating the corporate-profit-tax base using the accrual method apply the following rules:

  1. income includes sales revenue from goods, work, services, or transfers of property rights during application of the unified agricultural tax for which payment or partial payment was not made before the transition date;

  2. expenses include expenses to acquire goods, work, services, or property rights during application of the unified agricultural tax for which the taxpayer did not make payment or partial payment before the transition date, unless otherwise provided by Chapter 25 of this Code;

  3. expenses to acquire goods or property rights that the taxpayer paid before transitioning to accrual-method calculation of the corporate-profit-tax base but that were not recognized under this Chapter are recognized under Chapter 25 of this Code. This procedure applies to expenses paid no earlier than three years before the year of transition.

[Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph as amended by Federal Law No. 85-FZ of May 17, 2007.]

7.1. The income and expenses specified in subparagraphs 1 and 2 of paragraph 7 of this Article are recognized in the month of transition to accrual-method calculation of the corporate-profit-tax base.

[Paragraph added by Federal Law No. 39-FZ of March 13, 2006; as amended by Federal Law No. 85-FZ of May 17, 2007.]

8. If an organization transitions from the unified agricultural tax to another taxation regime and has fixed assets or intangible assets whose acquisition, construction, manufacture, or internal-creation expenses were not fully transferred to expenses during application of the unified agricultural tax under subparagraph 2 of paragraph 4 of Article 346.5 of this Code, their carrying amount in the records on the transition date is determined by reducing the carrying amount determined when the organization transitioned to the unified agricultural tax by the expenses recognized during its application under subparagraph 2 of paragraph 4 of Article 346.5 of this Code.

[As amended by Federal Laws No. 39-FZ of March 13, 2006, No. 305-FZ of July 2, 2021, and No. 425-FZ of November 28, 2025.]

9. Individual entrepreneurs transitioning from another taxation regime to the unified agricultural tax, or from the unified agricultural tax to another regime, apply paragraphs 6.1 and 8 of this Article.

[Paragraph added by Federal Law No. 39-FZ of March 13, 2006.]

10. Taxpayers that transition, for particular types of activity, to the tax paid under the patent taxation system in accordance with Chapter 26.5 of this Code maintain separate accounting for income and expenses under the different special tax regimes. If expenses cannot be separated when calculating taxes under different special tax regimes, they are allocated in proportion to each regime's share of total income earned under those regimes.

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

Income and expenses from types of activity to which the patent taxation system applies under Chapter 26.5 of this Code, subject to this Chapter, are disregarded in calculating the unified-agricultural-tax base.

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

[Paragraph added by Federal Law No. 39-FZ of March 13, 2006; as amended by Federal Law No. 401-FZ of November 30, 2016.]

[Article 346.6 complete.]

Article 346.7. Tax Period. Reporting Period

1. The tax period is the calendar year.

2. The reporting period is the half-year.

[Article 346.7 complete.]

Article 346.8. Tax Rate

1. The tax rate is 6 percent.

2. Laws of constituent entities of the Russian Federation may establish differentiated tax rates from 0 to 6 percent for all or particular categories of taxpayers depending on:

[Paragraph as amended by Federal Law No. 51-FZ of March 7, 2018.]

[Article as amended by Federal Law No. 379-FZ of November 29, 2014.]

[Article 346.8 complete.]

Article 346.9. Procedure for Calculating and Paying the Unified Agricultural Tax. Crediting Unified-Agricultural-Tax Amounts

1. The unified agricultural tax is calculated as the percentage of the tax base corresponding to the tax rate.

2. At the end of the reporting period, taxpayers calculate the advance unified-agricultural-tax payment using the tax rate and the income actually received less expenses, determined cumulatively from the beginning of the tax period through the end of the half-year.

Advance unified-agricultural-tax payments are paid no later than 28 calendar days after the end of the reporting period.

[Textual paragraph added by Federal Law No. 55-FZ of June 3, 2005; as amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 565-FZ of December 28, 2022.]

3. Advance unified-agricultural-tax payments paid are credited against the unified agricultural tax for the tax period.

4. Taxpayers pay or transfer the unified agricultural tax and advance unified-agricultural-tax payments at the organization's location or the individual entrepreneur's place of residence.

[As amended by Federal Law No. 263-FZ of July 14, 2022.]

5. The unified agricultural tax payable for a tax period is paid no later than March 28 of the following year or, if the taxpayer discontinued entrepreneurial activity as an agricultural producer under this Chapter according to the notice submitted to the tax authority under paragraph 9 of Article 346.3 of this Code, no later than the 28th day of the month following the month of discontinuation.

[As amended by Federal Laws No. 94-FZ of June 25, 2012, and No. 263-FZ of July 14, 2022.]

6. [Repealed by Federal Law No. 94-FZ of June 25, 2012.]

[Article 346.9 complete.]

Article 346.10. Tax Return

1. After the end of the tax period, taxpayers submit tax returns to the tax authorities:

[As amended by Federal Law No. 155-FZ of July 22, 2008.]

  1. organizations, at their location;

  2. individual entrepreneurs, at their place of residence.

2. Taxpayers submit the tax return:

  1. for a tax period, no later than March 25 of the following year, except in the case in subparagraph 2 of this paragraph;

[As amended by Federal Law No. 263-FZ of July 14, 2022.]

  1. if the taxpayer discontinued entrepreneurial activity as an agricultural producer under this Chapter according to the notice submitted to the tax authority under paragraph 9 of Article 346.3 of this Code, no later than the 25th day of the month following the month of discontinuation.

[Paragraph as amended by Federal Law No. 94-FZ of June 25, 2012.]

3. [Repealed by Federal Law No. 229-FZ of July 27, 2010.]

[Article as amended by Federal Law No. 39-FZ of March 13, 2006.]

[Article 346.10 complete.]

CHAPTER 26.2. SIMPLIFIED TAXATION SYSTEM

[Chapter added by Federal Law No. 104-FZ of July 24, 2002.]

Article 346.11. General Provisions

1. Organizations and individual entrepreneurs apply the simplified taxation system alongside other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

Organizations and individual entrepreneurs voluntarily transition to the simplified taxation system or return to another taxation regime under this Chapter.

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

2. Organizations applying the simplified taxation system are exempt from corporate profit tax, other than tax on income subject to the rates in paragraphs 1.6, 3, and 4 of Article 284 of this Code, and from corporate property tax, other than tax on immovable-property objects whose tax base is determined from cadastral value under this Code.

[As amended by Federal Laws No. 191-FZ of December 31, 2002, No. 117-FZ of July 7, 2003, No. 101-FZ of July 21, 2005, No. 85-FZ of May 17, 2007, No. 155-FZ of July 22, 2008, No. 213-FZ of July 24, 2009, No. 306-FZ of November 27, 2010, No. 52-FZ of April 2, 2014, No. 376-FZ of November 24, 2014, No. 72-FZ of March 30, 2016, No. 335-FZ of November 27, 2017, and No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 213-FZ of July 24, 2009.]

Organizations applying the simplified taxation system pay other taxes, fees, and social insurance contributions under tax legislation.

[As amended by Federal Laws No. 101-FZ of July 21, 2005, and No. 401-FZ of November 30, 2016.]

3. Individual entrepreneurs applying the simplified taxation system are exempt from personal income tax on income from entrepreneurial activity, other than tax on dividend income, interest income on deposits or account balances with banks located in the Russian Federation, and income subject to the rates in paragraphs 2 and 5 of Article 224 of this Code. They are also exempt from personal property tax with respect to property used for entrepreneurial activity, other than taxable personal-property-tax objects included in the list determined under paragraph 7 of Article 378.2 of this Code subject to the second textual paragraph of paragraph 10 of Article 378.2 of this Code.

[As amended by Federal Laws No. 191-FZ of December 31, 2002, No. 117-FZ of July 7, 2003, No. 101-FZ of July 21, 2005, No. 85-FZ of May 17, 2007, No. 155-FZ of July 22, 2008, No. 213-FZ of July 24, 2009, No. 306-FZ of November 27, 2010, No. 366-FZ of November 24, 2014, No. 382-FZ of November 29, 2014, No. 72-FZ of March 30, 2016, No. 335-FZ of November 27, 2017, No. 176-FZ of July 12, 2024, and No. 425-FZ of November 28, 2025.]

[Textual paragraph repealed by Federal Law No. 213-FZ of July 24, 2009.]

Individual entrepreneurs applying the simplified taxation system pay other taxes, fees, and social insurance contributions under tax legislation.

[As amended by Federal Laws No. 101-FZ of July 21, 2005, and No. 401-FZ of November 30, 2016.]

4. Organizations and individual entrepreneurs applying the simplified taxation system continue to follow the applicable procedure for cash transactions and for submitting statistical reports.

5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempt from performing the duties of tax agents or the duties of controlling persons of controlled foreign companies under this Code.

[As amended by Federal Law No. 376-FZ of November 24, 2014.]

[Article 346.11 complete.]

Article 346.12. Taxpayers

1. Taxpayers are organizations and individual entrepreneurs that have transitioned to and apply the simplified taxation system under this Chapter.

2. An organization is entitled to transition to the simplified taxation system if, at the end of the first nine months of the year in which it submits the notice of transition, the aggregate income taken into account in determining the corporate-profit-tax base does not exceed RUB 337.5 million. The calculation excludes income in the form of positive exchange-rate differences under paragraph 11 of part two of Article 250 of this Code and subsidy income recognized under paragraph 4.1 of Article 271 of this Code upon transfer of property or property rights without consideration into state and/or municipal ownership.

[As amended by Federal Law No. 176-FZ of July 12, 2024.]

The income limit in the first textual paragraph of this paragraph is indexed by the deflator coefficient established for the calendar year preceding the calendar year in which the organization transitions to the simplified taxation system.

[Textual paragraph added by Federal Law No. 101-FZ of July 21, 2005; as amended by Federal Laws No. 94-FZ of June 25, 2012, and No. 176-FZ of July 12, 2024.]

The taxpayer-income amounts in paragraphs 4 and 4.1 of Article 346.13 of this Code and the carrying amount of fixed assets in subparagraph 16 of paragraph 3 of this Article are indexed by the deflator coefficient established for the calendar year of the reporting or tax period in which the taxpayer receives the relevant income.

[Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

The income limit in the first textual paragraph of this paragraph does not apply to organizations whose information was entered in the Unified State Register of Legal Entities under Article 19 of Federal Law No. 52-FZ of November 30, 1994, "On the Enactment of Part One of the Civil Code of the Russian Federation," and that submitted notice of transition to the simplified taxation system from January 1, 2015.

[Textual paragraph added by Federal Law No. 379-FZ of November 29, 2014.]

2.1. [Paragraph added by Federal Law No. 204-FZ of July 19, 2009; repealed by Federal Law No. 94-FZ of June 25, 2012.]

3. The following may not apply the simplified taxation system:

  1. organizations with branches;

[As amended by Federal Law No. 84-FZ of April 6, 2015.]

  1. banks;

  2. insurers;

  3. nonstate pension funds;

  4. investment funds;

  5. professional securities market participants, other than investment advisers that are not credit institutions and do not combine investment-advisory activity with another professional activity in the securities market;

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. pawnbrokers;

  2. organizations and individual entrepreneurs producing excisable goods, other than excisable grapes; wine, sparkling wine, including Russian champagne, wine materials, and grape must produced from grapes of their own production; and the sugar-sweetened beverages specified in subparagraph 23 of paragraph 1 of Article 181 of this Code; and organizations and individual entrepreneurs extracting and selling minerals other than commonly occurring minerals;

[As amended by Federal Laws No. 382-FZ of November 29, 2021, and No. 443-FZ of November 21, 2022.]

  1. organizations engaged in organizing and conducting gambling;

[As amended by Federal Law No. 198-FZ of July 23, 2013.]

  1. notaries in private practice, advokats that have established advokat offices, and other forms of advokat practice. This restriction does not apply to entrepreneurial activity unrelated to advokat activity that is conducted as an individual entrepreneur;

[As amended by Federal Laws No. 101-FZ of July 21, 2005, No. 137-FZ of July 27, 2006, and No. 425-FZ of November 28, 2025.]

  1. organizations that are parties to production sharing agreements;

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

  1. [Repealed by Federal Law No. 117-FZ of July 7, 2003.]

  2. organizations and individual entrepreneurs that have transitioned to the taxation system for agricultural producers, or unified agricultural tax, under Chapter 26.1 of this Code;

[As amended by Federal Law No. 155-FZ of July 22, 2008.]

  1. organizations in which other organizations hold a participation interest exceeding 25 percent. This restriction does not apply to:

[As amended by Federal Law No. 52-FZ of April 2, 2014.]

[As amended by Federal Law No. 52-FZ of April 2, 2014.]

[Subparagraph as amended by Federal Law No. 310-FZ of November 27, 2010.]

  1. organizations and individual entrepreneurs whose average number of employees during a tax or reporting period, determined under the procedure established by the federal executive authority responsible for statistics, exceeds 130;

[As amended by Federal Laws No. 58-FZ of June 29, 2004, No. 266-FZ of July 31, 2020, No. 373-FZ of November 23, 2020, and No. 176-FZ of July 12, 2024.]

This subparagraph does not apply to consumer-cooperation organizations operating under Law of the Russian Federation No. 3085-I of June 19, 1992, or to business companies whose sole founders are consumer societies and their unions operating under that Law;

[Textual paragraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. organizations whose carrying amount of fixed assets, determined under the accounting legislation of the Russian Federation, exceeds RUB 200 million. For purposes of this subparagraph, fixed assets subject to depreciation and treated as depreciable property under Chapter 25 of this Code are taken into account;

[As amended by Federal Laws No. 101-FZ of July 21, 2005, No. 94-FZ of June 25, 2012, No. 243-FZ of July 3, 2016, No. 176-FZ of July 12, 2024, No. 259-FZ of August 8, 2024, and No. 425-FZ of November 28, 2025.]

The value of Russian high-technology equipment included in a list approved by the Government of the Russian Federation is disregarded for purposes of this subparagraph;

[Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

[Subparagraph as amended by Federal Law No. 191-FZ of December 31, 2002.]

  1. state and budget-funded institutions;

[Subparagraph added by Federal Law No. 101-FZ of July 21, 2005; as amended by Federal Law No. 83-FZ of May 8, 2010.]

  1. foreign organizations;

[Subparagraph added by Federal Law No. 101-FZ of July 21, 2005; as amended by Federal Law No. 85-FZ of May 17, 2007.]

  1. organizations and individual entrepreneurs that did not notify the tax authority of transition to the simplified taxation system within the periods established by paragraphs 1 and 2 of Article 346.13 of this Code;

[Subparagraph added by Federal Law No. 94-FZ of June 25, 2012.]

  1. microfinance organizations;

[Subparagraph added by Federal Law No. 301-FZ of November 2, 2013.]

  1. private employment agencies engaged in providing the labor of employees or personnel;

[Subparagraph added by Federal Law No. 116-FZ of May 5, 2014.]

  1. organizations and individual entrepreneurs producing jewelry and other articles made of precious metals and/or engaged in wholesale or retail trade in jewelry and other articles made of precious metals;

[As amended by Federal Law No. 49-FZ of March 23, 2024.]

This subparagraph does not apply to organizations and individual entrepreneurs producing articles made of silver and/or engaged in wholesale or retail trade in articles made of silver;

[Textual paragraph added by Federal Law No. 49-FZ of March 23, 2024.]

[Subparagraph added by Federal Law No. 47-FZ of March 9, 2022.]

  1. organizations and individual entrepreneurs engaged in digital-currency mining;

[Subparagraph added by Federal Law No. 418-FZ of November 29, 2024.]

  1. international companies.

[Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

4. [Paragraph added by Federal Law No. 117-FZ of July 7, 2003; repealed by Federal Law No. 305-FZ of July 2, 2021.]

[Article 346.12 complete.]

Article 346.13. Procedure and Conditions for Beginning and Ending Application of the Simplified Taxation System

1. Unless otherwise provided by this paragraph, organizations and individual entrepreneurs wishing to transition to the simplified taxation system from the following calendar year notify the tax authority at the organization's location or the individual entrepreneur's place of residence no later than December 31 of the calendar year preceding the calendar year from which they transition.

[As amended by Federal Law No. 104-FZ of April 25, 2026.]

The notice states the selected taxable object. Organizations also state the carrying amount of fixed assets and the amount of income as of October 1 of the year preceding the calendar year from which they transition.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

Taxpayer organizations whose information was entered in the Unified State Register of Legal Entities under Article 19 of Federal Law No. 52-FZ of November 30, 1994, "On the Enactment of Part One of the Civil Code of the Russian Federation," were not required to state in their notice of transition from January 1, 2015, the carrying amount of fixed assets or amount of income as of October 1, 2014.

[Textual paragraph added by Federal Law No. 379-FZ of November 29, 2014; as amended by Federal Law No. 425-FZ of November 28, 2025.]

Individual entrepreneurs that applied the patent taxation system in December 2025, whose income in 2025 exceeded RUB 20 million, and that satisfy the requirements in this Chapter may notify the tax authority at their place of residence no later than June 1, 2026, of transition to the simplified taxation system from January 1, 2026.

[Textual paragraph added by Federal Law No. 104-FZ of April 25, 2026.]

[Paragraph as amended by Federal Law No. 94-FZ of June 25, 2012.]

2. A newly formed organization or newly registered individual entrepreneur may notify the tax authority of transition to the simplified taxation system no later than 30 calendar days after the tax-registration date stated in the extract from the Unified State Register of Taxpayers containing the tax-registration information. In that case, the organization or individual entrepreneur is treated as applying the simplified taxation system from the tax-registration date stated in that extract.

[As amended by Federal Laws No. 94-FZ of June 25, 2012, and No. 259-FZ of August 8, 2024.]

Organizations whose information was entered in the Unified State Register of Legal Entities under Article 19 of Federal Law No. 52-FZ of November 30, 1994, "On the Enactment of Part One of the Civil Code of the Russian Federation," and that wished to transition to the simplified taxation system from January 1, 2015, were entitled to notify the tax authority no later than February 1, 2015.

[Textual paragraph added by Federal Law No. 379-FZ of November 29, 2014.]

Organizations whose information was entered in that Register under Article 19 of Federal Law No. 52-FZ of November 30, 1994, taking into account part 4 of Article 12.1 of Federal Constitutional Law No. 6-FKZ of March 21, 2014, "On the Admission of the Republic of Crimea to the Russian Federation and the Formation of New Constituent Entities of the Russian Federation: the Republic of Crimea and the Federal City of Sevastopol," were entitled to notify the tax authority no later than April 1, 2015.

[Textual paragraph added by Federal Law No. 379-FZ of November 29, 2014.]

[Textual paragraph repealed by Federal Law No. 305-FZ of July 2, 2021.]

[Paragraph as amended by Federal Law No. 101-FZ of July 21, 2005.]

3. Unless otherwise provided by this Article, taxpayers applying the simplified taxation system may not transition to another taxation regime before the end of the tax period.

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

4. If, at the end of a reporting or tax period, the taxpayer's income determined under Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code exceeds RUB 450 million and/or, during that reporting or tax period, the taxpayer fails to satisfy the requirements in subparagraphs 1-11 and 13-22 of paragraph 3 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, the taxpayer is deemed to have lost the right to apply the simplified taxation system from the first day of the month in which the income excess and/or failure occurred.

[As amended by Federal Law No. 176-FZ of July 12, 2024.]

If a taxpayer simultaneously applies the simplified taxation system and the patent taxation system, income under both special tax regimes is taken into account in determining the income amount specified in the first textual paragraph of this paragraph.

[Textual paragraph added by Federal Law No. 94-FZ of June 25, 2012; as amended by Federal Law No. 266-FZ of July 31, 2020.]

Taxes payable under another taxation regime are calculated and paid under the procedure established by tax legislation for newly formed organizations or newly registered individual entrepreneurs. Those taxpayers do not pay late-payment interest or fines for untimely monthly payments during the month in which they transitioned to the other taxation regime.

[As amended by Federal Laws No. 191-FZ of December 31, 2002, No. 101-FZ of July 21, 2005, No. 266-FZ of July 31, 2020, and No. 362-FZ of October 29, 2024.]

[Textual paragraph added by Federal Law No. 101-FZ of July 21, 2005; repealed by Federal Law No. 176-FZ of July 12, 2024.]

4.1. If, at the end of a reporting or tax period, the taxpayer's income determined under Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code does not exceed RUB 450 million and, during that reporting or tax period, the taxpayer satisfies the requirements in subparagraphs 1-11 and 13-22 of paragraph 3 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, the taxpayer may continue applying the simplified taxation system in the following tax period.

[Paragraph added by Federal Law No. 204-FZ of July 19, 2009; as amended by Federal Law No. 176-FZ of July 12, 2024.]

5. A taxpayer must notify the tax authority of a transition to another taxation regime under paragraph 4 of this Article within 15 calendar days after the end of the reporting or tax period.

[As amended by Federal Laws No. 101-FZ of July 21, 2005, No. 268-FZ of December 30, 2006, No. 204-FZ of July 19, 2009, and No. 94-FZ of June 25, 2012.]

6. A taxpayer applying the simplified taxation system may transition to another taxation regime from the beginning of a calendar year by notifying the tax authority no later than January 15 of that year.

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

7. A taxpayer that transitions from the simplified taxation system to another taxation regime may return to the simplified taxation system no earlier than one year after losing the right to apply it.

[As amended by Federal Laws No. 191-FZ of December 31, 2002, and No. 101-FZ of July 21, 2005.]

8. If a taxpayer discontinues entrepreneurial activity to which the simplified taxation system applied, it must notify the tax authority at the organization's location or the individual entrepreneur's place of residence of the discontinuation and its date no later than 15 days after the activity was discontinued.

[Paragraph added by Federal Law No. 94-FZ of June 25, 2012.]

[Article 346.13 complete.]

Article 346.14. Taxable Objects

1. The taxable objects are:

2. Except in the case specified in paragraph 3 of this Article, the taxpayer selects the taxable object. The taxpayer may change the taxable object annually. It may be changed from the beginning of a tax period if the taxpayer notifies the tax authority before December 31 of the year preceding the year in which the taxpayer proposes to change it. Unless otherwise provided by this paragraph, the taxpayer may not change the taxable object during a tax period.

[As amended by Federal Laws No. 94-FZ of June 25, 2012, and No. 104-FZ of April 25, 2026.]

Individual entrepreneurs that applied both the patent taxation system and the simplified taxation system in December 2025, or that applied the patent taxation system in December 2025 and transitioned to the simplified taxation system from January 1, 2026, and whose income in 2025 exceeded RUB 20 million may change the taxable object by notifying the tax authority no later than June 1, 2026.

[Textual paragraph added by Federal Law No. 104-FZ of April 25, 2026.]

[Paragraph as amended by Federal Law No. 208-FZ of November 24, 2008.]

3. Taxpayers that are parties to a simple-partnership agreement, or joint-activity agreement, or a property trust-management agreement use income reduced by expenses as the taxable object.

[Paragraph added by Federal Law No. 101-FZ of July 21, 2005.]

[Article 346.14 complete.]

Article 346.15. Procedure for Determining Income

1. In determining the taxable object, income determined under paragraphs 1 and 2 of Article 248 of this Code is taken into account.

If, in a tax or reporting period in which a taxpayer was not a VAT taxpayer or was exempt from performing VAT-taxpayer duties, it received income in the form of payment or partial payment against future supplies of goods, performance of work, provision of services, or transfer of property rights, and it ships the goods, performs the work, provides the services, or transfers the property rights in a tax or reporting period in which it is a VAT taxpayer, it may reduce the income received in the shipment or performance period by an amount equal to the VAT charged to the buyer or acquirer under Chapter 21 of this Code. This rule applies only to VAT amounts not received from the buyer or acquirer in addition to the cost of the goods, work, services, or property rights.

[Textual paragraph added by Federal Law No. 104-FZ of April 25, 2026.]

[Paragraph as amended by Federal Law No. 84-FZ of April 6, 2015.]

1.1. The following income is disregarded in determining the taxable object:

  1. income specified in Article 251 of this Code;

  2. income of an organization subject to corporate profit tax at the rates in paragraphs 1.6, 3, and 4 of Article 284 of this Code under Chapter 25 of this Code;

[As amended by Federal Law No. 376-FZ of November 24, 2014.]

  1. an individual entrepreneur's dividend income and other income subject to personal income tax at the rates in paragraphs 2 and 5 of Article 224 of this Code under Chapter 23 of this Code;

[As amended by Federal Law No. 18-FZ of February 25, 2022.]

  1. income received by real-property owners' associations, including homeowners' associations, management organizations, housing cooperatives, and other specialized consumer cooperatives as payment for utility services provided to real-property owners or users, where those services are provided by the organizations under resource-supply agreements or agreements for services involving handling of municipal solid waste concluded with resource-supply organizations or regional operators for handling municipal solid waste under the legislation of the Russian Federation;

[Subparagraph added by Federal Law No. 335-FZ of November 27, 2017; as amended by Federal Law No. 325-FZ of September 29, 2019.]

  1. compensation paid in connection with the taking of land parcels for state or municipal needs to the owners, users, possessors, and lessees of those parcels and to holders of rights in immovable-property objects located on them.

[Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 155-FZ of July 22, 2008.]

2. [Repealed by Federal Law No. 101-FZ of July 21, 2005.]

[Article 346.15 complete.]

Article 346.16. Procedure for Determining Expenses

1. In determining the taxable object, a taxpayer reduces income received by the following expenses:

  1. expenses for the acquisition, construction, and manufacture of fixed assets, and for the completion, additional fitting-out, reconstruction, modernization, and technical re-equipment of fixed assets, subject to paragraphs 3 and 4 of this Article;

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

  1. expenses for the acquisition of intangible assets and the creation of intangible assets by the taxpayer itself, and for the completion, additional fitting-out, reconstruction, modernization, and technical re-equipment of intangible assets, subject to paragraphs 3 and 4 of this Article;

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

2.1. expenses for the acquisition of exclusive rights in inventions, utility models, industrial designs, computer programs, databases, integrated-circuit topographies, and trade secrets (know-how), and rights to use those intellectual-property results under a license agreement;

[Subparagraph added by Federal Law No. 195-FZ of July 19, 2007.]

2.2. expenses for patenting and/or payment for legal services to obtain legal protection for intellectual-property results, including means of individualization;

[Subparagraph added by Federal Law No. 195-FZ of July 19, 2007.]

2.3. expenses for scientific research and/or experimental design and development that are recognized as such under Article 262 of this Code;

[Subparagraph added by Federal Law No. 195-FZ of July 19, 2007; as amended by Federal Law No. 94-FZ of June 25, 2012.]

  1. expenses for the repair of fixed assets, including leased fixed assets;

  2. rent payments, including lease payments, for property rented or taken under a finance lease;

[As amended by Federal Law No. 191-FZ of December 31, 2002.]

  1. material expenses;

  2. labor expenses and payment of temporary-disability benefits under the legislation of the Russian Federation;

[As amended by Federal Law No. 190-FZ of December 31, 2002.]

  1. expenses for all types of compulsory insurance of employees, property, and liability, including insurance contributions for compulsory pension insurance, compulsory social insurance against temporary disability and in connection with maternity, compulsory medical insurance, and compulsory social insurance against industrial accidents and occupational diseases, paid under the legislation of the Russian Federation;

[As amended by Federal Laws No. 85-FZ of May 17, 2007, No. 155-FZ of July 22, 2008, and No. 213-FZ of July 24, 2009.]

  1. amounts of value-added tax on paid-for goods, work, and services acquired by the taxpayer and includable in expenses under this Article and Article 346.17 of this Code, except value-added tax amounts taken as deductions under Chapter 21 of this Code;

[As amended by Federal Law No. 104-FZ of April 25, 2026.]

  1. interest paid for the provision of funds for use under credit agreements or loans, and expenses connected with payment for services provided by credit institutions, including expenses connected with the sale of foreign currency when debt is collected from a taxpayer's property under Article 46 of this Code;

[As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 263-FZ of July 14, 2022.]

  1. expenses for ensuring the taxpayer's fire safety under the legislation of the Russian Federation, expenses for property-security services and maintenance of security and fire-alarm systems, and expenses for purchasing fire-protection and other security services;

  2. customs payments paid upon importation of goods into the territory of the Russian Federation and other territories under its jurisdiction and not refundable to the taxpayer under the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters;

[As amended by Federal Laws No. 191-FZ of December 31, 2002, and No. 306-FZ of November 27, 2010.]

  1. expenses for maintaining official vehicles and expenses for compensating the use of personal passenger cars and motorcycles for official travel, within the limits established by Article 264(1)(11) of this Code;

[As amended by Federal Law No. 104-FZ of April 25, 2026.]

  1. business-travel expenses, in particular expenses for:

[As amended by Federal Law No. 155-FZ of July 22, 2008.]

  1. fees paid to a state and/or private notary for notarization of documents, provided that these expenses are recognized within the rates approved under the prescribed procedure;

  2. expenses for accounting, audit, and legal services;

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

  1. expenses for publishing accounting (financial) statements and for publishing or otherwise disclosing other information where the legislation of the Russian Federation requires the taxpayer to publish or disclose it;

[As amended by Federal Law No. 97-FZ of June 29, 2012.]

  1. expenses for office supplies;

  2. expenses for postal, telephone, telegraph, and other similar services and for communications services;

  3. expenses connected with acquiring the right to use computer programs and databases under agreements with the right holder, including license agreements. These expenses also include expenses for updating computer programs and databases;

  4. expenses for advertising goods, work, and services produced, acquired, and/or sold, and for advertising a trademark or service mark;

  5. expenses for preparing and bringing into operation new production facilities, shops, and units;

  6. amounts of taxes and fees paid under tax-and-fee legislation, except the tax paid under this Chapter, value-added tax, and amounts of tourist tax;

[Subparagraph added by Federal Law No. 191-FZ of December 31, 2002; as amended by Federal Law No. 104-FZ of April 25, 2026.]

  1. expenses for paying the cost of goods acquired for subsequent resale, reduced by the expenses specified in subparagraph 8 of this paragraph, and expenses connected with the acquisition and sale of those goods, including expenses for their storage, handling, and transportation;

[Subparagraph added by Federal Law No. 191-FZ of December 31, 2002; as amended by Federal Law No. 85-FZ of May 17, 2007.]

23.1. expenses equal to the value of property, including funds, intended for use in preventing and containing the spread of, and diagnosing and treating, the novel coronavirus infection, where that property was transferred without consideration to medical organizations that are noncommercial organizations, state government and administrative bodies and/or local government bodies, state and municipal institutions, or state and municipal unitary enterprises;

[Subparagraph added by Federal Law No. 172-FZ of June 8, 2020.]

  1. expenses for paying commissions, agency fees, and fees under mandate agreements;

[Subparagraph added by Federal Law No. 101-FZ of July 21, 2005.]

  1. expenses for providing warranty repair and maintenance services;

[Subparagraph added by Federal Law No. 101-FZ of July 21, 2005.]

  1. expenses for confirming compliance of products or other objects, production, operation, storage, transportation, sale, and disposal processes, performance of work, or provision of services with the requirements of technical regulations, standards, or contractual terms;

[Subparagraph added by Federal Law No. 101-FZ of July 21, 2005.]

  1. expenses for a mandatory valuation, in cases prescribed by the legislation of the Russian Federation, to verify correct payment of taxes where a dispute arises over calculation of the tax base;

[Subparagraph added by Federal Law No. 101-FZ of July 21, 2005.]

  1. fees for providing information on registered rights;

[Subparagraph added by Federal Law No. 101-FZ of July 21, 2005.]

  1. expenses for paying specialized organizations to prepare cadastral and technical accounting or inventory documents for immovable-property objects, including title documents for land parcels and land-surveying documents;

[Subparagraph added by Federal Law No. 101-FZ of July 21, 2005.]

  1. expenses for paying specialized organizations to conduct expert examinations and inspections, issue opinions, and provide other documents whose possession is mandatory for obtaining a license or permit to conduct a specific activity;

[Subparagraph added by Federal Law No. 101-FZ of July 21, 2005.]

  1. court costs and arbitration fees;

[Subparagraph added by Federal Law No. 101-FZ of July 21, 2005.]

  1. periodic or current payments for the use of rights in intellectual-property results and rights in means of individualization, in particular rights arising from patents for inventions, utility models, and industrial designs;

[Subparagraph added by Federal Law No. 101-FZ of July 21, 2005; as amended by Federal Law No. 322-FZ of November 23, 2015.]

32.1. admission, membership, and designated-purpose contributions paid under Federal Law No. 315-FZ of December 1, 2007, "On Self-Regulatory Organizations";

[Subparagraph added by Federal Law No. 395-FZ of December 28, 2010.]

  1. expenses for an independent assessment of employees' qualifications against qualification requirements and for contractual training and retraining of employees on the taxpayer's staff under the procedure in Article 264(3) of this Code;

[Subparagraph added by Federal Law No. 101-FZ of July 21, 2005; as amended by Federal Law No. 251-FZ of July 3, 2016.]

  1. [Repealed.]

[Subparagraph added by Federal Law No. 101-FZ of July 21, 2005; repealed by Federal Law No. 94-FZ of June 25, 2012.]

  1. expenses for servicing cash register equipment;

[Subparagraph added by Federal Law No. 85-FZ of May 17, 2007.]

  1. expenses for removal of solid household waste;

[Subparagraph added by Federal Law No. 85-FZ of May 17, 2007.]

  1. the amount of the charge toward compensation for damage caused to federal public roads by vehicles whose authorized maximum mass exceeds 12 metric tons and that are registered in the vehicle register of the toll-collection system.

The amount of the charge specified in the first textual paragraph of this subparagraph and actually paid during the tax period is included by taxpayers in expenses when calculating tax for that tax period to the extent that the amount actually paid exceeds the amount of transport tax calculated for the tax period under Chapter 28 of this Code for vehicles whose authorized maximum mass exceeds 12 metric tons and that are registered in the vehicle register of the toll-collection system.

When calculating advance tax payments for reporting periods, taxpayers include in expenses the charge actually paid for the reporting period, reduced by advance transport-tax payments calculated for that reporting period under Chapter 28 of this Code for vehicles whose authorized maximum mass exceeds 12 metric tons and that are registered in the vehicle register of the toll-collection system;

[Subparagraph added by Federal Law No. 249-FZ of July 3, 2016.]

  1. mandatory allocations or contributions by developers to the compensation fund established under Federal Law No. 218-FZ of July 29, 2017, "On the Public-Law Company Territory Development Fund and on Amendments to Certain Legislative Acts of the Russian Federation";

[Subparagraph added by Federal Law No. 342-FZ of November 27, 2017; as amended by Federal Law No. 211-FZ of June 28, 2022.]

  1. expenses for disinfecting premises and acquiring instruments, laboratory equipment, protective clothing, and other personal and collective protective equipment to comply with sanitary-and-epidemiological and hygiene requirements imposed by state government and local government bodies and their officials in connection with the spread of the novel coronavirus infection;

[Subparagraph added by Federal Law No. 121-FZ of April 22, 2020.]

  1. expenses for ensuring occupational-safety measures prescribed by regulatory legal acts of the Russian Federation and expenses connected with maintaining the premises and equipment of first-aid stations located directly on the organization's premises;

[Subparagraph added by Federal Law No. 305-FZ of July 2, 2021.]

  1. expenses for acquiring medical devices for diagnosing or treating the novel coronavirus infection according to a list approved by the Government of the Russian Federation, and for constructing, manufacturing, delivering, and bringing those medical devices to a condition fit for use;

[Subparagraph added by Federal Law No. 305-FZ of July 2, 2021.]

  1. payments to an employee in the form of unaccountable amounts, the right to which is established by an act of the President of the Russian Federation and/or an act of the Government of the Russian Federation, to reimburse the employee's additional expenses connected with assignment to territories requiring support for the population's essential needs and restoration of infrastructure, in amounts determined by the employer's local regulations but not exceeding RUB 700 for each day of that assignment;

[Subparagraph added by Federal Law No. 443-FZ of November 21, 2022.]

  1. expenses in the form of funds and/or other property specified in Article 217(93) of this Code and transferred without consideration;

[Subparagraph added by Federal Law No. 443-FZ of November 21, 2022.]

  1. expenses equal to the value of property other than funds, work, or services transferred without consideration to military units and organizations of the Armed Forces of the Russian Federation, the National Guard Troops of the Russian Federation, or bodies of the Federal Security Service that are government institutions, provided that the property, work, or services are transferred for use by those military units and organizations in the special military operation. Receipt of that property or the results of the work or services by the military unit or organization, and the purpose of its or their use, must be confirmed by a document signed by the commander or head of the military unit or organization or by a person authorized by that commander or head;

[Subparagraph added by Federal Law No. 227-FZ of July 23, 2025.]

  1. other expenses determined under the procedure established by Chapter 25 of this Code.

[Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

2. The expenses specified in paragraph 1 of this Article are recognized provided that they meet the criteria in Article 252(1) of this Code.

The expenses specified in paragraph 1(5)-(7), (9)-(21), and (38) of this Article are recognized under the procedure prescribed by Articles 254, 255, 263, 264, 265, and 269 of this Code for calculating corporate profit tax.

[As amended by Federal Laws No. 191-FZ of December 31, 2002, No. 101-FZ of July 21, 2005, No. 85-FZ of May 17, 2007, and No. 342-FZ of November 27, 2017.]

3. Expenses for the acquisition, construction, or manufacture of fixed assets; for the completion, additional fitting-out, reconstruction, modernization, or technical re-equipment of fixed assets; and for the acquisition or creation by the taxpayer itself of intangible assets are recognized in the following manner:

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

  1. expenses for the acquisition, construction, or manufacture of fixed assets during application of the simplified taxation system, and expenses for their completion, additional fitting-out, reconstruction, modernization, or technical re-equipment incurred during that period, are recognized from the time those fixed assets are placed in service;

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

  1. expenses for intangible assets acquired or created by the taxpayer itself during application of the simplified taxation system are recognized from the time those intangible assets are recognized in the accounting records;

[As amended by Federal Law No. 155-FZ of July 22, 2008.]

  1. for fixed assets acquired, constructed, or manufactured, and intangible assets acquired or created by the taxpayer itself, before transition to the simplified taxation system, the cost of the fixed assets and intangible assets is included in expenses as follows:

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

Within each tax period, the expenses are recognized in equal portions over the reporting periods.

If a taxpayer applies the simplified taxation system from the time of tax registration, the cost of fixed assets and intangible assets is recognized at the initial value of that property determined under accounting legislation.

If a taxpayer transitioned to the simplified taxation system from another taxation regime, the cost of fixed assets and intangible assets is accounted for under Article 346.25(2.1) and (4) of this Code.

The useful lives of fixed assets are determined on the basis of the classification of fixed assets included in depreciation groups, as approved by the Government of the Russian Federation under Article 258 of this Code. The taxpayer determines the useful lives of fixed assets not included in that classification in accordance with technical specifications or manufacturers' recommendations.

[Textual paragraph repealed by Federal Law No. 325-FZ of September 29, 2019.]

The useful lives of intangible assets are determined under Article 258(2) of this Code.

If acquired, constructed, manufactured, or taxpayer-created fixed assets or intangible assets are sold or transferred before three years have elapsed from the time expenses for their acquisition, construction, manufacture, completion, additional fitting-out, reconstruction, modernization, technical re-equipment, or taxpayer creation were included in expenses under this Chapter, or, for fixed assets and intangible assets with a useful life exceeding 15 years, before 10 years have elapsed from their acquisition, construction, manufacture, or taxpayer creation, the taxpayer must recalculate the tax base for the entire period in which those fixed assets and intangible assets were used, from the time they were included in expenses until the date of sale or transfer, taking Chapter 25 of this Code into account, and must pay the additional amount of tax and late-payment interest.

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

[Paragraph as amended by Federal Law No. 101-FZ of July 21, 2005.]

4. For purposes of this Chapter, fixed assets and intangible assets include fixed assets and intangible assets recognized as depreciable property under Chapter 25 of this Code, and expenses for the completion, additional fitting-out, reconstruction, modernization, and technical re-equipment of fixed assets and intangible assets are determined taking Article 257(2) of this Code into account.

[Paragraph added by Federal Law No. 101-FZ of July 21, 2005; as amended by Federal Laws No. 85-FZ of May 17, 2007, and No. 425-FZ of November 28, 2025.]

[Article 346.16 complete.]

Article 346.17. Procedure for Recognizing Income and Expenses

1. For purposes of this Chapter, the date income is received is the date funds are credited to bank accounts and/or a digital-ruble account or received at the cash desk; other property, work, services, and/or property rights are received; or debt owed to the taxpayer is discharged or paid in another manner (cash method).

[As amended by Federal Law No. 610-FZ of December 19, 2023.]

Where a buyer uses a bill of exchange in settlement for goods, work, services, or property rights it has acquired, the date the taxpayer receives income is the date the bill is paid, meaning the date funds are received from the drawer or another person obligated under the bill, or the date the taxpayer transfers the bill to a third party by endorsement.

If the taxpayer refunds amounts previously received as prepayment for the supply of goods, performance of work, provision of services, or transfer of property rights, income for the tax or reporting period in which the refund is made is reduced by the refunded amount.

[Textual paragraph added by Federal Law No. 85-FZ of May 17, 2007.]

Payments received from budgets of the budget system of the Russian Federation under programs approved by the relevant state government bodies to support unemployed citizens' self-employment and to encourage unemployed citizens who have started their own businesses to create additional jobs for other unemployed citizens are included in income over three tax periods. The corresponding amounts are simultaneously recognized as expenses, within the expenses actually incurred in each tax period for purposes prescribed by the conditions for receiving the payments.

[Textual paragraph added by Federal Law No. 41-FZ of April 5, 2010.]

If the conditions for receiving payments under the fourth textual paragraph of this paragraph are violated, the full amount of the payments received is included in income for the tax period in which the violation occurred. If, at the end of the third tax period, the payments specified in the fourth textual paragraph exceed the expenses recognized under this paragraph, the entire unrecognized balance is included in income for that tax period.

[Textual paragraph added by Federal Law No. 41-FZ of April 5, 2010.]

Financial support received as subsidies under the Federal Law "On the Development of Small and Medium-Sized Entrepreneurship in the Russian Federation" is included in income in proportion to expenses actually financed from that source, but for no more than two tax periods from the date of receipt. If, at the end of the second tax period, the financial support specified in this paragraph exceeds the recognized expenses actually financed from that source, the entire difference is included in income for that tax period.

[Textual paragraph added by Federal Law No. 23-FZ of March 7, 2011.]

The income-recognition procedure in the fourth through sixth textual paragraphs of this paragraph applies both to taxpayers whose taxable object is income reduced by expenses and to taxpayers whose taxable object is income, provided that they keep records of the payments or funds specified in those textual paragraphs.

[Textual paragraph added by Federal Law No. 23-FZ of March 7, 2011.]

Financial support received from budgets of the budget system of the Russian Federation under a labor-resources recruitment certificate for constituent entities of the Russian Federation included in the list of constituent entities in which labor-resource recruitment is a priority, in accordance with Law of the Russian Federation No. 1032-I of April 19, 1991, "On Employment of the Population in the Russian Federation," is included in income over three tax periods. The corresponding amounts are simultaneously recognized as expenses, within the expenses actually incurred in each tax period for purposes prescribed by the conditions for receiving that financial support.

[Textual paragraph added by Federal Law No. 465-FZ of December 29, 2014.]

If the conditions for receiving the financial support under the eighth textual paragraph of this paragraph are violated, the full amount of the financial support received is included in income for the tax period in which the violation occurred. If, at the end of the third tax period, the financial support specified in the eighth textual paragraph exceeds the expenses recognized under this paragraph, the entire unrecognized balance is included in income for that tax period.

[Textual paragraph added by Federal Law No. 465-FZ of December 29, 2014.]

The sixth textual paragraph of this paragraph applies both where subsidy funds are spent after receipt and where they reimburse expenses incurred by the taxpayer earlier in the same tax period before the subsidy funds were received.

[Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

2. A taxpayer's costs are recognized as expenses after they are actually paid. For purposes of this Chapter, payment for goods, work, services, and/or property rights means discharge of an obligation of the taxpayer acquiring them to the seller where that obligation is directly connected with the supply of those goods, performance of that work, provision of those services, and/or transfer of those property rights. Expenses are recognized subject to the following special rules:

  1. material expenses, including expenses for acquiring raw materials and supplies, and labor expenses are recognized when the debt is discharged by debiting funds from the taxpayer's settlement account or digital-ruble account, by payment from its cash desk, or, where the debt is discharged in another manner, when that discharge occurs. The same procedure applies to payment of interest for the use of borrowed funds, including bank credit, and to payment for third-party services.

[As amended by Federal Laws No. 85-FZ of May 17, 2007, No. 155-FZ of July 22, 2008, No. 325-FZ of September 29, 2019, and No. 610-FZ of December 19, 2023.]

Real-property owners' associations, including homeowners' associations, management organizations, and housing or other specialized consumer cooperatives that have concluded resource-supply agreements or agreements for services involving handling of municipal solid waste with resource-supply organizations or regional operators for handling municipal solid waste in accordance with requirements prescribed by the legislation of the Russian Federation do not include in material expenses when calculating tax the funds remitted in payment for utility services if those funds were received by those organizations from real-property owners or users as payment for utility services provided to them and were excluded in determining the taxable object under Article 346.15(1.1)(4) of this Code;

[Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

  1. expenses for paying the cost of goods acquired for subsequent resale are recognized as those goods are sold. For tax purposes, the taxpayer may use one of the following methods for valuing purchased goods:

Expenses directly connected with the sale of those goods, including expenses for storage, handling, and transportation, are recognized after they are actually paid.

[As amended by Federal Law No. 418-FZ of November 29, 2024.]

The value of digital currency is determined from its acquisition price under the procedure in the second textual paragraph of Article 282.3(3) of this Code, but may not exceed the income received from its sale. If the taxpayer receives digital currency without incurring corresponding acquisition expenses, its value equals the income determined from the digital currency's market quotation on the date it is received. Losses from the sale of digital currency are not recognized;

[Textual paragraph added by Federal Law No. 418-FZ of November 29, 2024.]

2.1. taxpayer organizations whose information was entered in the Unified State Register of Legal Entities under Article 19 of Federal Law No. 52-FZ of November 30, 1994, "On the Enactment of Part One of the Civil Code of the Russian Federation," and that transitioned to the simplified taxation system with income reduced by expenses as the taxable object may, after conducting an inventory under the procedure in force before January 1, 2015, recognize expenses for paying the cost of goods acquired for subsequent resale while conducting business before the date that information was entered. In determining the tax base for the tax payable in connection with application of the simplified taxation system, those expenses are recognized as the goods are sold under subparagraph 2 of this paragraph. Those expenses may be recognized in determining that tax base only if they were not recognized in calculating tax payable on business conducted before the date information on those taxpayers was entered in the Unified State Register of Legal Entities under Federal Law No. 52-FZ of November 30, 1994, "On the Enactment of Part One of the Civil Code of the Russian Federation," and Article 1202 of Part Three of the Civil Code of the Russian Federation;

[Subparagraph added by Federal Law No. 379-FZ of November 29, 2014.]

  1. expenses for paying taxes, fees, and insurance contributions are recognized in the amount actually paid by the taxpayer when independently discharging its obligation to pay them, or when discharging debt to another person that arose because that person paid amounts of the taxpayer's taxes, fees, and insurance contributions for the taxpayer under this Code. Where taxes, fees, or insurance contributions are in arrears, expenses for discharging the arrears are recognized within the amount actually discharged in the reporting or tax periods in which the taxpayer discharges those arrears or, unless otherwise provided by this subparagraph, discharges debt to another person that arose because that person paid amounts of the taxpayer's taxes, fees, and insurance contributions for the taxpayer under this Code.

[As amended by Federal Law No. 259-FZ of August 8, 2024.]

Individual entrepreneurs that selected income reduced by expenses as their taxable object recognize as expenses the amount of insurance contributions for compulsory pension insurance and compulsory medical insurance payable in that tax period under Article 430 of this Code.

[Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

The insurance contributions specified in the second textual paragraph of this subparagraph are treated as payable in that tax period also where, under Article 6.1(7) of this Code, their payment deadline falls on the first working day of the following year.

[Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

Amounts of insurance contributions determined under Article 430 of this Code and paid after December 31, 2024, for calculation periods preceding 2025 are recognized as expenses in determining the tax base for tax or reporting periods in 2025-2027 for the tax payable in connection with application of the simplified taxation system;

[Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

[Subparagraph as amended by Federal Law No. 401-FZ of November 30, 2016.]

  1. expenses for the acquisition, construction, or manufacture of fixed assets; the completion, additional fitting-out, reconstruction, modernization, or technical re-equipment of fixed assets; and the acquisition or creation by the taxpayer itself of intangible assets, recognized under Article 346.16(3) of this Code, are recorded on the last day of the reporting or tax period in the amount paid. These expenses are recognized only for fixed assets and intangible assets used in conducting business;

[As amended by Federal Law No. 85-FZ of May 17, 2007.]

  1. where the taxpayer issues its own bill of exchange to the seller in payment for goods, work, services, and/or property rights acquired, the related acquisition expenses are recognized after that bill is paid. Where the taxpayer transfers to the seller a bill of exchange issued by a third party in payment for goods, work, services, and/or property rights acquired, the related acquisition expenses are recognized on the date that bill is transferred for those goods, work, services, and/or property rights. The expenses under this subparagraph are recognized on the basis of the contract price, but may not exceed the amount of the debt obligation stated in the bill of exchange.

3. [Repealed by Federal Law No. 81-FZ of April 20, 2014.]

4. When a taxpayer changes its taxable object from income to income reduced by expenses, expenses relating to tax periods in which income was the taxable object are not recognized in calculating the tax base.

[Paragraph added by Federal Law No. 85-FZ of May 17, 2007.]

5. For purposes of this Chapter, property in the form of currency valuables and claims or obligations denominated in foreign currency, including those in foreign-currency bank accounts, is not revalued because of a change in the official exchange rate of the foreign currency against the Russian ruble established by the Central Bank of the Russian Federation, and no income or expenses from such revaluation are determined or recognized.

[Paragraph added by Federal Law No. 94-FZ of June 25, 2012.]

[Article as amended by Federal Law No. 101-FZ of July 21, 2005.]

[Article 346.17 complete.]

Article 346.18. Tax Base

1. Where the taxable object is the income of an organization or individual entrepreneur, the tax base is the monetary amount of that income.

2. Where the taxable object is the income of an organization or individual entrepreneur reduced by expenses, the tax base is the monetary amount of income reduced by expenses.

If expenses exceed income for a reporting or tax period, the tax base for that period is treated as zero.

[Textual paragraph added by Federal Law No. 266-FZ of July 31, 2020.]

3. Income and expenses denominated in foreign currency are accounted for together with income and expenses denominated in rubles. Foreign-currency income and expenses are translated into rubles at the official exchange rate established by the Central Bank of the Russian Federation on the date the income is received and/or the expense is incurred, respectively.

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

4. Income received in kind is accounted for at market prices determined taking Article 105.3 of this Code into account.

[As amended by Federal Law No. 94-FZ of June 25, 2012.]

5. In determining the tax base, income and expenses are determined cumulatively from the beginning of the tax period.

6. A taxpayer whose taxable object is income reduced by expenses pays minimum tax under the procedure in this paragraph.

Minimum tax for the tax period is calculated at 1 percent of the tax base, which consists of income determined under Article 346.15 of this Code.

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

Minimum tax is payable if the amount of tax calculated under the general procedure for the tax period is less than the amount of calculated minimum tax.

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

In subsequent tax periods, the taxpayer may include in expenses when calculating the tax base the difference between minimum tax paid and tax calculated under the general procedure, including by increasing the losses that may be carried forward under paragraph 7 of this Article.

7. A taxpayer whose taxable object is income reduced by expenses may reduce the tax base calculated for a tax period by a loss incurred in earlier tax periods during which the taxpayer applied the simplified taxation system and used income reduced by expenses as its taxable object. A loss means the excess of expenses determined under Article 346.16 of this Code over income determined under Article 346.15 of this Code.

The taxpayer may carry the loss forward to tax periods within the ten years following the tax period in which the loss was incurred.

The taxpayer may carry to the current tax period a loss incurred in the preceding tax period.

A loss not carried to the following year may be carried in full or in part to any of the next nine years.

If the taxpayer incurred losses in more than one tax period, the losses are carried forward in the order in which they were incurred.

If the taxpayer ceases operations because of a reorganization, its legal successor may reduce the tax base, under the procedure and subject to the conditions in this paragraph, by losses incurred by the reorganized organizations before the reorganization.

Throughout the period in which the taxpayer exercises the right to reduce the tax base by a loss, it must retain documents substantiating the amount of the loss incurred and the amount by which the tax base was reduced for each tax period.

A loss incurred by a taxpayer while applying another taxation regime is not recognized upon transition to the simplified taxation system.

A loss incurred by a taxpayer while applying the simplified taxation system is not recognized upon transition to another taxation regime.

[Paragraph as amended by Federal Law No. 155-FZ of July 22, 2008.]

8. Taxpayers that have transitioned, for particular activities, to paying the tax payable in connection with application of the patent taxation system under Chapter 26.5 of this Code keep separate records of income and expenses under the different special tax regimes. If expenses cannot be separated when calculating the bases for taxes under the different special tax regimes, those expenses are allocated in proportion to each regime's share of total income received under those regimes.

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

Income and expenses from activities to which the patent taxation system applies under Chapter 26.5 of this Code, taking this Chapter into account, are excluded when calculating the tax base for the tax payable under the simplified taxation system.

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

[Paragraph added by Federal Law No. 101-FZ of July 21, 2005; as amended by Federal Law No. 401-FZ of November 30, 2016.]

[Article 346.18 complete.]

Article 346.19. Tax Period; Reporting Period

1. The tax period is the calendar year.

2. The reporting periods are the first quarter, six months, and nine months of the calendar year.

[Article 346.19 complete.]

Article 346.20. Tax Rates

1. The tax rate is 6 percent where the taxable object is income, unless otherwise provided by this paragraph or paragraphs 3, 3.1, and 4 of this Article.

[As amended by Federal Laws No. 564-FZ of December 28, 2022, and No. 176-FZ of July 12, 2024.]

Laws of constituent entities of the Russian Federation may establish tax rates ranging from 1 to 6 percent for taxpayers that conduct particular types of economic activity designated by the Government of the Russian Federation and meet criteria established by the Government of the Russian Federation.

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph as amended by Federal Law No. 266-FZ of July 31, 2020.]

1.1. [Added by Federal Law No. 266-FZ of July 31, 2020; repealed by Federal Law No. 176-FZ of July 12, 2024.]

2. The tax rate is 15 percent where the taxable object is income reduced by expenses, unless otherwise provided by this paragraph or paragraphs 3, 3.1, and 4 of this Article.

[As amended by Federal Laws No. 564-FZ of December 28, 2022, and No. 176-FZ of July 12, 2024.]

Laws of constituent entities of the Russian Federation may establish tax rates ranging from 5 to 15 percent for taxpayers that conduct particular types of economic activity designated by the Government of the Russian Federation and meet criteria established by the Government of the Russian Federation.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph as amended by Federal Law No. 266-FZ of July 31, 2020.]

2.1. [Added by Federal Law No. 266-FZ of July 31, 2020; repealed by Federal Law No. 176-FZ of July 12, 2024.]

3. Laws of the Republic of Crimea and the federal city of Sevastopol may reduce the tax rate in the respective constituent entity for all or particular categories of taxpayers.

For the periods 2015-2016, the tax rate could be reduced to 0 percent.

For the periods 2017-2021, the tax rate could be reduced to 3 percent where the taxable object was income reduced by expenses. Tax rates could be differentiated by taxpayer category and type of business activity.

[As amended by Federal Law No. 232-FZ of July 13, 2015.]

[Textual paragraph repealed by Federal Law No. 232-FZ of July 13, 2015.]

[Textual paragraph repealed by Federal Law No. 232-FZ of July 13, 2015.]

Tax rates established under this paragraph by laws of the Republic of Crimea and the federal city of Sevastopol could not be increased during the periods specified in this paragraph after the tax period from which the reduced tax rate applied.

[As amended by Federal Laws No. 266-FZ of July 31, 2020, and No. 176-FZ of July 12, 2024.]

[Paragraph added by Federal Law No. 379-FZ of November 29, 2014.]

3.1. Laws of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and Kherson Region may reduce the tax rate in the respective constituent entity to 0 percent for all or particular categories of taxpayers for the periods 2023 and 2024. A reduced tax rate may not be increased during the periods specified in this paragraph after the tax period from which it applies.

[Paragraph added by Federal Law No. 564-FZ of December 28, 2022; as amended by Federal Law No. 176-FZ of July 12, 2024.]

4. Laws of constituent entities of the Russian Federation may establish a 0 percent tax rate for taxpayers that are individual entrepreneurs, that selected income or income reduced by expenses as their taxable object, that were first registered after those laws entered into force, that conduct particular types of economic activity designated by the Government of the Russian Federation, and that meet criteria established by the Government of the Russian Federation.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

The taxpayers specified in the first textual paragraph of this paragraph may apply the 0 percent tax rate continuously for two tax periods from the date of their state registration as individual entrepreneurs. While the 0 percent rate established under this paragraph applies, individual entrepreneurs specified in the first textual paragraph that selected income reduced by expenses as their taxable object do not pay the minimum tax under Article 346.18(6) of this Code.

[As amended by Federal Law No. 243-FZ of July 3, 2016.]

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

If limitations on application of the 0 percent tax rate established by this Chapter and by the law of a constituent entity of the Russian Federation are violated, the individual entrepreneur is treated as having lost the right to apply that rate and must pay tax at the rates in paragraph 1, 2, or 3 of this Article for the tax period in which the limitations were violated.

[Textual paragraph added by Federal Law No. 248-FZ of July 3, 2016; repealed by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph added by Federal Law No. 477-FZ of December 29, 2014.]

[Article 346.20 complete.]

Article 346.21. Procedure for Calculating and Paying Tax

1. Tax is calculated as the percentage of the tax base corresponding to the tax rate.

[As amended by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph as amended by Federal Law No. 266-FZ of July 31, 2020.]

2. The taxpayer independently determines the amount of tax for the tax period.

If an organization changes its location, or an individual entrepreneur changes place of residence, during the tax period, then, unless otherwise provided by this paragraph, tax and advance tax payments are calculated at the rate established by the law of the constituent entity of the Russian Federation for the organization's new location or the individual entrepreneur's new place of residence.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 362-FZ of October 29, 2024.]

If, for a tax period within the three consecutive tax periods beginning with the tax period in which the organization's location or the individual entrepreneur's place of residence changed, the law of the constituent entity for the new location or place of residence establishes a tax rate lower than the rate established by the constituent entity in which the organization or individual entrepreneur applied the simplified taxation system before the change, tax and advance tax payments for that tax period are calculated at the rate established for the corresponding tax period by the law of the constituent entity in which the organization or individual entrepreneur applied the simplified taxation system before the change.

[Textual paragraph added by Federal Law No. 362-FZ of October 29, 2024.]

3. At the end of each reporting period, taxpayers that selected income as their taxable object calculate advance tax payments from the tax rate and income actually received, determined cumulatively from the beginning of the tax period through the end of the first quarter, six months, or nine months, as applicable, taking previously calculated advance tax payments into account.

[As amended by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph as amended by Federal Law No. 266-FZ of July 31, 2020.]

3.1. Taxpayers that selected income as their taxable object reduce tax or advance tax payments calculated for the tax or reporting period by the amount of:

  1. insurance contributions for compulsory pension insurance, compulsory social insurance against temporary disability and in connection with maternity, compulsory medical insurance, and compulsory social insurance against industrial accidents and occupational diseases that were paid, within the calculated amounts, in that tax or reporting period under the legislation of the Russian Federation, unless otherwise provided by this paragraph;

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. expenses for payment, under the legislation of the Russian Federation, of temporary-disability benefits, except for industrial accidents and occupational diseases, for the number of days of an employee's temporary disability that are paid from the employer's funds as prescribed by Federal Law No. 255-FZ of December 29, 2006, "On Compulsory Social Insurance Against Temporary Disability and in Connection with Maternity," to the extent not covered by insurance payments made to employees by insurers licensed under the legislation of the Russian Federation for the relevant activity under contracts with employers for the benefit of employees in the event of their temporary disability, except for industrial accidents and occupational diseases, for those employer-funded days prescribed by Federal Law No. 255-FZ of December 29, 2006, "On Compulsory Social Insurance Against Temporary Disability and in Connection with Maternity";

  2. payments or contributions under voluntary personal-insurance contracts concluded for employees' benefit with insurers licensed under the legislation of the Russian Federation for the relevant activity, covering temporary disability other than industrial accidents and occupational diseases for the number of employer-funded days prescribed by Federal Law No. 255-FZ of December 29, 2006, "On Compulsory Social Insurance Against Temporary Disability and in Connection with Maternity." Those payments or contributions reduce tax or advance tax payments if the insurance payment under the contracts does not exceed the amount, determined under the legislation of the Russian Federation, of the temporary-disability benefit, other than for industrial accidents and occupational diseases, for the number of employer-funded days prescribed by Federal Law No. 255-FZ of December 29, 2006, "On Compulsory Social Insurance Against Temporary Disability and in Connection with Maternity."

Taxpayers other than those specified in the sixth textual paragraph of this paragraph may reduce tax or advance tax payments by the expenses specified in this paragraph by no more than 50 percent.

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

Individual entrepreneurs that do not make payments or other remuneration to individuals apply the reduction in tax or advance tax payments without the limitation in the fifth textual paragraph of this paragraph.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

Individual entrepreneurs that selected income as their taxable object reduce tax or advance tax payments calculated for the tax or reporting period by the amount of insurance contributions for compulsory pension insurance and compulsory medical insurance payable in that tax period under Article 430 of this Code.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

The insurance contributions specified in the seventh textual paragraph of this paragraph are treated as payable in that tax period also where, under Article 6.1(7) of this Code, their payment deadline falls on the first working day of the following year.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

Amounts of insurance contributions determined under Article 430 of this Code and paid after December 31, 2022, for calculation periods preceding 2023 reduce tax or advance tax payments calculated for tax or reporting periods in 2023-2025.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 94-FZ of June 25, 2012.]

3.2. Taxpayers whose location or place of residence on the date cash register equipment was registered was in the territory of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, or Kherson Region may reduce tax or an advance tax payment calculated for a tax or reporting period by expenses for acquiring one unit of cash register equipment included in the cash register equipment register for use in settlements during business activity, up to RUB 28,000, provided that the equipment was registered, on or before December 31, 2025, at its installation or use address in that territory.

Taxpayers specified in the first textual paragraph of this paragraph that selected income as their taxable object apply this reduction in tax or advance tax payments in addition to the reductions under paragraphs 3.1 and 8 of this Article.

For purposes of this paragraph, cash-register-equipment acquisition expenses include the cost of purchasing the cash register equipment, fiscal storage device, and required software, and of related work and services, including equipment-configuration and other services.

The taxpayer elects to apply the tax reduction under this paragraph for the 2024 or 2025 tax period.

If, when calculating tax for a tax period, expenses for acquiring one unit of cash register equipment, taking the limit in the first textual paragraph of this paragraph into account, exceed the amount of tax, the excess may reduce tax calculated for the following tax period.

Cash register equipment acquisition expenses are not recognized in calculating tax if the taxpayer recognized them as expenses under the simplified taxation system with income reduced by expenses as the taxable object and/or in calculating taxes payable under other taxation regimes.

[Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

4. At the end of each reporting period, taxpayers that selected income reduced by expenses as their taxable object calculate advance tax payments from the tax rate and income actually received reduced by expenses, determined cumulatively from the beginning of the tax period through the end of the first quarter, six months, or nine months, as applicable, taking previously calculated advance tax payments into account.

[As amended by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Textual paragraph repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph as amended by Federal Law No. 266-FZ of July 31, 2020.]

5. Advance tax payments calculated earlier are credited against advance tax payments for a reporting period and tax for the tax period.

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

6. Tax and advance tax payments are paid at the organization's location or the individual entrepreneur's place of residence.

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

7. Tax payable at the end of the tax period is paid within the following deadlines:

Advance tax payments are paid no later than the 28th day of the month following the elapsed reporting period.

[Paragraph as amended by Federal Law No. 263-FZ of July 14, 2022.]

8. If a taxpayer conducts a type of business activity for which a trade levy is established under Chapter 33 of this Code, in addition to the reductions under paragraph 3.1 of this Article the taxpayer may reduce the tax or advance tax payment calculated for the tax or reporting period with respect to the taxable object from that activity, to the extent credited to the consolidated budget of the constituent entity of the Russian Federation that includes the municipality, or to the budget of the federal city of Moscow, St. Petersburg, or Sevastopol, in which the levy is established, by the amount of trade levy paid during that tax or reporting period.

This paragraph does not apply if the taxpayer failed to file a notice of registration as a trade-levy payer for the business premises or facility for which the trade levy was paid.

[Paragraph added by Federal Law No. 382-FZ of November 29, 2014.]

[Article 346.21 complete.]

Article 346.22

[Repealed by Federal Law No. 94-FZ of June 25, 2012.]

Article 346.23. Tax Return

1. At the end of the tax period, taxpayers file a tax return with the tax authority at the organization's location or the individual entrepreneur's place of residence within the following deadlines:

  1. organizations, no later than March 25 of the year following the elapsed tax period, except in the cases under paragraphs 2 and 3 of this Article;

[As amended by Federal Law No. 263-FZ of July 14, 2022.]

  1. individual entrepreneurs, no later than April 25 of the year following the elapsed tax period, except in the cases under paragraphs 2 and 3 of this Article.

[As amended by Federal Law No. 263-FZ of July 14, 2022.]

2. A taxpayer files a tax return no later than the 25th day of the month following the month in which, according to a notice it filed with the tax authority under Article 346.13(8) of this Code, the business activity to which it applied the simplified taxation system ceased.

3. A taxpayer files a tax return no later than the 25th day of the month following the quarter in which it lost the right to apply the simplified taxation system under Article 346.13(4) of this Code.

[Article as amended by Federal Law No. 94-FZ of June 25, 2012.]

[Article 346.23 complete.]

Article 346.24. Tax Accounting

Taxpayers must keep records of income and expenses for calculating the tax base in the Income and Expense Ledger for Organizations and Individual Entrepreneurs Applying the Simplified Taxation System. The form of that ledger and the procedure for completing it are approved by the federal executive authority responsible for control and supervision in the field of taxes and fees.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Article as amended by Federal Law No. 101-FZ of July 21, 2005.]

[Article 346.24 complete.]

Article 346.25. Special Rules for Calculating the Tax Base upon Transition to the Simplified Taxation System from Other Taxation Regimes and upon Transition from the Simplified Taxation System to Other Taxation Regimes

[Heading as amended by Federal Law No. 101-FZ of July 21, 2005.]

1. Organizations that used the accrual method to calculate corporate profit tax before transitioning to the simplified taxation system apply the following rules upon transition:

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

  1. on the transition date, the tax base includes funds received before transition as payment under contracts that the taxpayer performs after transition;

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

  1. [Repealed by Federal Law No. 101-FZ of July 21, 2005.]

  2. funds received after transition are excluded from the tax base if, under accrual-method tax-accounting rules, they were included in income when the corporate-profit-tax base was calculated;

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

  1. expenses incurred by the organization after transition are recognized as expenses deductible from the tax base on the date they are incurred if they were paid before transition, or on the payment date if they were paid after the organization transitioned;

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

  1. funds paid after transition for the organization's expenses are not deducted from the tax base if those expenses were recognized under Chapter 25 of this Code when calculating the corporate-profit-tax base before transition.

[As amended by Federal Law No. 101-FZ of July 21, 2005.]

2. Organizations transitioning from the simplified taxation system to calculating the corporate-profit-tax base using the accrual method apply the following rules:

  1. income includes revenue from the sale of goods, performance of work, provision of services, or transfer of property rights during application of the simplified taxation system for which payment or partial payment was not made before the transition date;

  2. expenses include expenses for acquiring, during application of the simplified taxation system, goods, work, services, or property rights for which the taxpayer did not make payment or partial payment before the transition date, unless otherwise provided by Chapter 25 of this Code;

  3. expenses for acquiring goods or property rights that the taxpayer paid before transitioning to accrual-method calculation of the corporate-profit-tax base but that were not recognized under this Chapter are recognized under Chapter 25 of this Code. This procedure applies to expenses paid no earlier than three years before the year of transition to accrual-method calculation of the corporate-profit-tax base.

[Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

The income and expenses specified in subparagraphs 1, 2, and 3 of this paragraph are recognized as income or expenses of the month of transition to accrual-method calculation of the corporate-profit-tax base.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph as amended by Federal Law No. 85-FZ of May 17, 2007.]

2.1. When an organization transitions to the simplified taxation system with income reduced by expenses as its taxable object, tax accounting on the transition date reflects the carrying amount of fixed assets acquired, constructed, or manufactured and intangible assets acquired or created by the organization itself that were paid for before transition. That carrying amount is the difference between the acquisition, construction, manufacture, or internal-creation price and depreciation charged under Chapter 25 of this Code.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

When a taxpayer changes its taxable object from income to income reduced by expenses, no carrying amount is determined on the transition date for fixed assets acquired while applying the simplified taxation system with income as the taxable object.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

When an organization applying the taxation system for agricultural producers, the unified agricultural tax, under Chapter 26.1 of this Code transitions to the simplified taxation system with income reduced by expenses as its taxable object, tax accounting on the transition date reflects the carrying amount of fixed assets acquired, constructed, or manufactured and intangible assets acquired or created by the organization itself. That amount is determined from their carrying amount on the date of transition to the unified agricultural tax, reduced by expenses determined under Article 346.5(4)(2) of this Code for the period in which Chapter 26.1 of this Code applied.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph repealed by Federal Law No. 305-FZ of July 2, 2021.]

[Paragraph added by Federal Law No. 101-FZ of July 21, 2005; as amended by Federal Law No. 155-FZ of July 22, 2008.]

2.2. Organizations and individual entrepreneurs that, before transitioning to the simplified taxation system with income reduced by expenses as the taxable object, applied the single tax on imputed income for particular activities or the patent taxation system may, when determining the base for tax payable in connection with application of the simplified taxation system, recognize expenses incurred before transition for paying the cost of goods acquired for subsequent resale. Those expenses are recognized as the goods are sold under Article 346.17(2)(2) of this Code.

Expenses directly connected with the sale of those goods, including expenses for storage, handling, and transportation, are recognized under the simplified taxation system in the reporting or tax period in which they are actually paid after transition.

[Paragraph added by Federal Law No. 102-FZ of April 1, 2020.]

3. If an organization transitions from the simplified taxation system, irrespective of its taxable object, to the general taxation regime and has fixed assets and intangible assets for which expenses for acquisition, construction, manufacture, internal creation, completion, additional fitting-out, reconstruction, modernization, or technical re-equipment were incurred under the general taxation regime before transition to the simplified taxation system but were not fully included in expenses while the simplified taxation system applied under Article 346.16(3) of this Code, then, on the date of transition to corporate profit tax, the residual value of those fixed assets and intangible assets in tax accounting is determined by reducing their residual value as determined on the date of transition to the simplified taxation system by the expenses determined under Article 346.16(3) for the period in which the simplified taxation system applied.

[As amended by Federal Law No. 155-FZ of July 22, 2008.]

4. Individual entrepreneurs transitioning from other taxation regimes to the simplified taxation system or from the simplified taxation system to other taxation regimes apply the rules in paragraphs 2.1 and 3 of this Article.

[Paragraph added by Federal Law No. 101-FZ of July 21, 2005.]

5. [Added by Federal Law No. 85-FZ of May 17, 2007; repealed by Federal Law No. 176-FZ of July 12, 2024.]

6. [Added by Federal Law No. 85-FZ of May 17, 2007; repealed by Federal Law No. 176-FZ of July 12, 2024.]

[Article 346.25 complete.]

Article 346.25.1

[Article added by Federal Law No. 101-FZ of July 21, 2005; repealed by Federal Law No. 94-FZ of June 25, 2012.]

Chapter 26.3. [Articles 346.26-346.33]

[Chapter added by Federal Law No. 104-FZ of July 24, 2002; repealed by Federal Law No. 305-FZ of July 2, 2021.]

Chapter 26.4. Taxation System for the Performance of Production-Sharing Agreements

[Chapter added by Federal Law No. 65-FZ of June 6, 2003.]

Article 346.34. Basic Concepts Used in This Chapter

The following basic concepts are used in this Chapter:

investor means a legal entity, or an association of legal entities formed under a joint-activity agreement and having no legal-entity status, that invests its own funds, borrowed funds, or raised funds, including property and/or property rights, in prospecting for, exploring, and extracting mineral raw materials and that is a subsoil user under a production-sharing agreement, hereinafter in this Chapter referred to as an agreement;

production means a mineral extracted from the subsoil within the territory of the Russian Federation, on the continental shelf of the Russian Federation, and/or within the exclusive economic zone of the Russian Federation from a subsoil plot granted to the investor, and that is the first product in terms of quality to conform to a national, regional, or international standard or, if no such standard exists for the particular extracted mineral, an organizational standard. A product obtained from further processing, including beneficiation or technological conversion, of a mineral and constituting a manufacturing-industry product may not be recognized as a mineral;

[As amended by Federal Law No. 248-FZ of July 19, 2011.]

produced output means the quantity of mining and quarrying products contained in mineral raw material, including rock, liquid, or another mixture, actually extracted from the subsoil or from waste or losses, that is the first in terms of quality to conform to a national, regional, or international standard or, if no such standard exists for the particular extracted mineral, an organizational standard, that was extracted by the investor in performing work under the agreement, and that is reduced by technological losses within prescribed limits. When an agreement uses the production-sharing procedure in Article 8(2) of the Federal Law "On Production-Sharing Agreements," the state's share of total produced output is at least 32 percent of the total quantity of produced output;

[As amended by Federal Law No. 248-FZ of July 19, 2011.]

production sharing means division of produced output between the state and the investor, in kind and/or in value terms, in accordance with the Federal Law "On Production-Sharing Agreements";

profit production means production produced during a reporting or tax period in performing the agreement, less the portion of production whose value equivalent is used to pay mineral extraction tax and less compensation production;

compensation production means the portion of production produced in performing the agreement that may not exceed 75 percent of total produced output, or 90 percent where extraction occurs on the continental shelf of the Russian Federation, and that is transferred into the investor's ownership to reimburse the expenses it incurred, referred to as recoverable expenses, the composition of which is established by the agreement in accordance with this Chapter;

production-sharing point means the place of commercial metering of production at which the state transfers to the investor the portion of produced output due to it under the agreement. Where oil is transported by pipeline, the place of commercial metering is the place at which oil enters a metering station through the pipeline and at which its quantity is measured, its quality is determined, it is counted as produced output, and it is transferred into the trunk-pipeline system. Where oil is transported by means other than pipeline, the agreement defines the place of commercial metering as the place at which the oil enters a metering station and its quantity is measured and quality determined;

production price means the value of production determined under the agreement, unless otherwise provided by this Chapter;

oil price means the oil sale price stated by the parties to the transaction, but not lower than the average Urals crude-oil price for the reporting period, which is taken to equal the average Urals crude-oil price for the elapsed tax period as determined under Article 342(3) of this Code.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Article 346.34 complete.]

Article 346.35. General Provisions

1. This Chapter establishes a special tax regime applicable to the performance of agreements concluded under the Federal Law "On Production-Sharing Agreements" that satisfy the following conditions:

  1. the agreements were concluded after an auction for the right to use subsoil on terms other than production sharing, held under the procedure and conditions in Article 2(4) of the Federal Law "On Production-Sharing Agreements," was declared unsuccessful;

  2. where the agreements use the production-sharing procedure in Article 8(2) of the Federal Law "On Production-Sharing Agreements," the state's share of total produced output is at least 32 percent of the total quantity of produced output;

  3. the agreements provide for an increase in the state's share of profit production if the investor's investment-efficiency indicators improve during performance of the agreement. The agreement establishes the investment-efficiency indicators.

2. A taxpayer exercising the right to apply the special tax regime in performing agreements files the appropriate written notices with the tax authorities together with:

3. For purposes of this Chapter, the production price or oil price is used to determine the quantity of compensation production transferred to the investor, to divide profit production in value terms, to determine taxable profit, and to reimburse the investor's expenses for paying taxes and fees in the cases under this Chapter.

4. The special tax regime established by this Chapter applies throughout the term of the agreement.

5. The special tax regime established by this Chapter applies to the taxpayers and fee payers specified in Article 346.36 of this Code.

6. The special tax regime established by this Chapter provides for replacing payment of the aggregate taxes and fees established by the legislation of the Russian Federation on taxes and fees with sharing of produced output under the agreement, except for taxes and fees whose payment is required by this Chapter.

7. When performing an agreement that provides for sharing produced output under Article 8(1) of the Federal Law "On Production-Sharing Agreements," the investor pays the following taxes and fees:

[As amended by Federal Law No. 205-FZ of December 31, 2005.]

The investor is exempt from regional and local taxes and fees under this Chapter by decision of the relevant legislative or representative state government body or representative local government body.

Amounts of value-added tax, payments for use of natural resources, water tax, state duty, customs fees, land tax, and excise tax paid by the investor, and amounts of the charge for adverse environmental impact, are reimbursable under this Chapter.

[As amended by Federal Laws No. 205-FZ of December 31, 2005, and No. 213-FZ of July 24, 2009.]

The investor does not pay corporate property tax on fixed assets, intangible assets, inventories, and costs that are carried on the taxpayer's balance sheet and used exclusively for activities under the agreements. If that property is used by the investor for purposes unrelated to performing work under the agreement, it is subject to corporate property tax under the generally applicable procedure.

The Government of the Russian Federation determines the list of documents that must be filed with the tax authorities to obtain that exemption.

The investor does not pay transport tax on vehicles it owns, other than passenger cars, that are used exclusively for purposes of the agreement.

The Government of the Russian Federation determines the list of documents that must be filed with the tax authorities to obtain that exemption.

If the vehicles are used for purposes unrelated to the agreement, transport tax is paid under the generally applicable procedure.

8. When performing an agreement that provides for sharing produced output under Article 8(2) of the Federal Law "On Production-Sharing Agreements," the investor pays the following taxes and fees:

The investor is exempt from regional and local taxes and fees under this Chapter by decision of the relevant legislative or representative state government body or representative local government body.

9. Goods imported into the territory of the Russian Federation and other territories under its jurisdiction for work under the agreement that is provided for in work programs and cost estimates approved under the procedure established by the agreement, and production produced under the agreement and exported from the territory of the Russian Federation, are exempt from customs duty.

[As amended by Federal Law No. 306-FZ of November 27, 2010.]

The Government of the Russian Federation determines the list of documents that must be filed with the customs authorities to obtain that exemption.

10. When an agreement is performed, the taxable object, tax base, tax period, tax rate, and procedure for calculating the taxes specified in paragraphs 7 and 8 of this Article are determined taking into account the special rules in this Chapter that were in force on the date the agreement entered into force.

11. If the name of any tax or fee specified in this Code changes during the term of an agreement without a change in its elements of taxation, the tax or fee is calculated and paid under its new name when the agreement is performed.

12. If, during the term of an agreement, the procedure for paying taxes or fees changes, or the forms, completion procedure, or filing deadlines for tax returns change without a change in the tax base, tax rate, or tax-calculation procedure, or in the elements of imposition of a fee, taxes and fees are paid and tax returns are filed under the tax-and-fee legislation then in force.

13. If the value-added tax rate changes during the term of an agreement, that tax is calculated and paid at the rate established under Chapter 21 of this Code.

14. If regulatory legal acts of legislative or representative state government bodies and representative local government bodies do not exempt the investor from regional and local taxes and fees, the investor's costs of paying those taxes and fees are reimbursed by a corresponding reduction in the share of produced output transferred to the state, in the portion transferred to the relevant constituent entity of the Russian Federation, by an amount equivalent to the taxes and fees actually paid.

15. For agreements concluded before the Federal Law "On Production-Sharing Agreements" entered into force, the exemptions from taxes, fees, and other mandatory payments, and the procedures for calculating, paying, and refunding or reimbursing taxes, fees, and other mandatory payments, are those provided by the agreements. If provisions of this Code and/or other acts of the legislation of the Russian Federation on taxes and fees, acts of legislation of constituent entities of the Russian Federation on taxes and fees, or regulatory legal acts of representative local government bodies on taxes and fees conflict with the agreements, the terms of the agreements apply.

[Article 346.35 complete.]

Article 346.36. Taxpayers and Fee Payers in the Performance of Agreements; Authorized Representatives of Taxpayers and Fee Payers

1. Organizations that are investors under an agreement in accordance with the Federal Law "On Production-Sharing Agreements" are recognized as taxpayers and fee payers for taxes and fees payable under the special tax regime established by this Chapter, hereinafter in this Chapter referred to as taxpayers.

2. With the operator's consent, a taxpayer may entrust the operator with performance of the taxpayer's obligations connected with application of the special tax regime established by this Chapter when performing agreements. As the taxpayer's authorized representative, the operator exercises the powers granted by the taxpayer under this Code on the basis of a notarized power of attorney issued under the procedure established by the civil legislation of the Russian Federation.

[Article 346.36 complete.]

Article 346.37. Special Rules for Determining the Tax Base and Calculating and Paying Mineral Extraction Tax in the Performance of Agreements

1. This Article applies to the performance of agreements that provide for sharing produced output under Article 8(1) of the Federal Law "On Production-Sharing Agreements."

2. Taxpayers determine the amount of mineral extraction tax payable under Chapter 26 of this Code, subject to the special rules in this Article.

3. The tax base for extraction of oil and gas condensate from oil-and-gas-condensate fields is the quantity of extracted minerals in physical terms, determined under Article 339 of this Code.

4. The tax base is determined separately for each agreement.

5. The tax rate for extraction of oil and gas condensate from oil-and-gas-condensate fields is RUB 340 per metric ton. This rate is multiplied by coefficient K_C, characterizing movements in world oil prices.

The taxpayer independently determines this coefficient each month using the following formula:

K_C = (C - 8) × R / 252,

where:

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph added by Federal Law No. 36-FZ of February 23, 2023; repealed by Federal Law No. 362-FZ of October 29, 2024.]

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

Coefficient K_C, calculated under this Article, is rounded to four decimal places under the applicable rounding rules.

Mineral extraction tax on oil and gas condensate extracted from oil-and-gas-condensate fields is calculated as the product of the applicable tax rate, calculated taking coefficient K_C into account, and the tax base determined under this Article.

6. In performing agreements, the tax rates established by Article 342 of this Code for extraction of minerals other than oil and gas condensate are multiplied by 0.5.

7. Until the maximum level of commercial extraction of oil and gas condensate, if any, established by the agreement is reached, the rate in paragraph 5 of this Article for extraction of oil and gas condensate from oil-and-gas-condensate fields is multiplied by 0.5.

If the agreement establishes a maximum level of commercial extraction of oil and gas condensate, once that level is reached the tax rate is multiplied by 1, and that multiplier does not change throughout the remaining term of the agreement.

[Article 346.37 complete.]

Article 346.38. Special Rules for Determining the Tax Base and Calculating and Paying Corporate Profit Tax in the Performance of Agreements

1. This Article applies to the performance of agreements that use the production-sharing procedure in Article 8(1) of the Federal Law "On Production-Sharing Agreements."

2. Taxpayers determine the amount of corporate profit tax, hereinafter in this Article referred to as tax, payable under Chapter 25 of this Code, subject to the special rules in this Article.

3. The taxable object is profit received by the taxpayer in connection with performance of the agreement.

For purposes of this Article, the taxpayer's profit is its income from performance of the agreement reduced by expenses determined under this Article.

If a party to the agreement is an association of organizations having no legal-entity status, the income received by each member organization is determined in proportion to that member's share of the association's total income for the reporting or tax period.

4. The taxpayer's income from performance of the agreement is the value of profit production belonging to the investor under the agreement plus non-operating income determined under Article 250 of this Code.

The value of profit production is the quantity of profit production multiplied by the price of produced output established by the agreement, except where the production price or oil price is determined under this Chapter.

5. A taxpayer's expenses are substantiated and documented expenses incurred by the taxpayer in performing the agreement.

The composition and amount of expenses and the procedure for recognizing them are determined under Chapter 25 of this Code, subject to the special rules in this Article.

For purposes of this Chapter, substantiated expenses are expenses incurred by the taxpayer in accordance with the work program and cost estimate approved by the management committee under the procedure in the agreement, and non-operating expenses directly connected with performance of the agreement.

6. For purposes of this Chapter, the taxpayer's expenses are divided into:

  1. expenses recovered through compensation production (recoverable expenses);

  2. expenses reducing the tax base.

7. Recoverable expenses are expenses incurred by the taxpayer during a reporting or tax period to perform work under the agreement in accordance with the work program and cost estimate. The following are not recoverable:

  1. the following expenses incurred before the agreement entered into force:
  1. the following expenses incurred on or after the date the agreement entered into force:

[As amended by Federal Law No. 132-FZ of June 7, 2011.]

8. Recoverable expenses whose composition is provided for in the agreement in accordance with this Article are approved by the management committee under the procedure established by the agreement.

For purposes of this Article, the amount of recoverable expenses is determined for each reporting or tax period and is recovered by the taxpayer through compensation production under paragraph 10 of this Article.

9. Recoverable expenses include:

  1. expenses incurred by the taxpayer before the agreement entered into force. Those expenses are recoverable if the agreement was concluded for mineral deposits not previously under development and the expenses were not previously recognized by the subsoil user for calculating tax under Chapter 25 of this Code. The expenses must be included in a cost estimate filed together with the cost estimate for the first year of work under the agreement and are recovered under the procedure and in the amount provided by this Article. No depreciation is charged on this type of depreciable property for purposes of this Article. If the expenses relate to depreciable property under Article 256 of this Code, they are recovered as follows:
  1. expenses incurred by the taxpayer from the date the agreement entered into force and throughout its term, subject to the following special rules:

10. For purposes of this Chapter, the taxpayer's recoverable expenses are recovered up to the maximum level of compensation production established by the agreement, which may not exceed the level determined under Article 346.34 of this Code.

Compensation production for a reporting or tax period is calculated by dividing the taxpayer's expenses subject to recovery by the production price determined under the agreement or the oil price determined under this Chapter.

If recoverable expenses do not reach the maximum level of compensation production in a reporting or tax period, the taxpayer recovers the entire amount of recoverable expenses in that period. If recoverable expenses exceed the maximum level in a reporting or tax period, expenses are recovered up to that maximum. Recoverable expenses not recovered in the reporting or tax period are included in recoverable expenses for the following reporting or tax period.

Capital expenses are accepted for recovery only if the requirement in Article 7(2) of the Federal Law "On Production-Sharing Agreements" concerning the share of Russian-origin goods used in work under the agreement is met. Failure to meet that requirement is grounds for refusing recovery of the investor's corresponding costs. Equipment and other property acquired are subject to the property-depreciation procedure in Articles 256-259 of this Code.

11. Expenses reducing the tax base include expenses recognized for tax purposes under Chapter 25 of this Code that are not included in recoverable expenses determined under this Article. They do not include amounts of mineral extraction tax.

12. For purposes of this Chapter, the following procedure applies to recognition of income and expenses:

  1. for income received by the taxpayer as a portion of profit production, the date of receipt is the last day of the reporting or tax period in which profit production was shared;

[As amended by Federal Law No. 137-FZ of July 27, 2006.]

  1. for other types of income and expenses, the income-and-expense recognition procedure in Chapter 25 of this Code applies.

13. The tax base for purposes of this Article is the monetary amount of taxable profit determined under paragraph 3 of this Article.

The tax base is determined separately for each agreement.

14. If the tax base calculated under this Article is negative for a tax period, it is treated as zero for that period. The taxpayer may reduce the tax base by the negative amount in subsequent tax periods during the ten years following the tax period in which it arose, but not beyond the term of the agreement.

15. The tax rate is determined under Article 284(1) of this Code.

The tax rate in force on the date the agreement entered into force applies throughout the term of the agreement.

16. Taxpayers calculate the tax base at the end of each reporting or tax period on the basis of tax-accounting data. Tax accounting is maintained under Chapter 25 of this Code.

The taxpayer establishes the tax-accounting procedure in its duly approved accounting policy for tax purposes.

17. The tax and reporting periods are established under Article 285 of this Code.

18. The procedure for calculating tax and advance tax payments and the payment deadlines are determined under Chapter 25 of this Code.

[Textual paragraph repealed by Federal Law No. 205-FZ of November 24, 2008.]

19. Special rules for calculating and paying tax by a taxpayer that has separate subdivisions are determined by Article 288 of this Code. Tax and advance tax payments creditable to the revenue side of budgets of constituent entities of the Russian Federation and local budgets are paid at the location of the subsoil plot granted for use under the agreement.

20. For purposes of this Article, the taxpayer must keep separate records of income and expenses for transactions arising from performance of the agreement.

If separate records are not kept, the profit-taxation procedure in Chapter 25 of this Code applies without the special rules in this Article.

21. The taxpayer's income and expenses from other activities unrelated to performance of the agreement, including income in the form of remuneration for performing operator functions and/or selling production belonging to the state under the agreement, are taxed under Chapter 25 of this Code.

Profit received by the investor from selling compensation production is taxed under Chapter 25 of this Code. It is determined as revenue from selling compensation production, determined under Article 249 of this Code, reduced by expenses connected with its sale, determined under Article 253 of this Code, that were not included in the value of compensation production, and further reduced by the value of compensation production determined under paragraph 10 of this Article.

If the taxpayer incurs a loss from selling compensation production, it is recognized for tax purposes under the procedure and conditions in Article 283 of this Code.

[Article 346.38 complete.]

Article 346.39. Special Rules for Paying Value-Added Tax in the Performance of Agreements

1. In performing agreements, value-added tax, hereinafter in this Article referred to as tax, is paid under Chapter 21 of this Code, subject to the special rules in this Article.

2. The rate in force for the relevant tax period under Chapter 21 of this Code applies in performing agreements.

3. If, at the end of a tax period, tax deductions for work under an agreement exceed the total tax calculated on goods, work, or services sold, transferred, performed, or provided during the reporting or tax period, including where there were no such transactions, the difference is reimbursed or refunded to the taxpayer under Article 176 or 176.1 of this Code.

[As amended by Federal Laws No. 318-FZ of December 17, 2009, and No. 263-FZ of July 14, 2022.]

4. If the reimbursement or refund deadlines in Article 176 or 176.1 of this Code are not met, the amount refundable to the taxpayer is increased for each calendar day of delay by one three-hundred-sixtieth of the Central Bank of the Russian Federation refinancing rate, where accounting is maintained in the currency of the Russian Federation, or by one three-hundred-sixtieth of the applicable €STR, SHIBOR, SONIA, SARON, TONAR, or SOFR rate, where accounting is maintained in a foreign currency.

[As amended by Federal Laws No. 137-FZ of July 27, 2006, No. 318-FZ of December 17, 2009, and No. 305-FZ of July 2, 2021.]

5. The following are not subject to tax and are exempt:

[Article 346.39 complete.]

Article 346.40. Special Rules for Filing Tax Returns in the Performance of Agreements

1. For the taxes in Article 346.35 of this Code, the taxpayer files separate tax returns for each tax and each agreement, apart from other activities, with the tax authorities with which it is registered at the location of the subsoil plot granted for use under the agreement, unless otherwise provided by this paragraph.

[As amended by Federal Laws No. 268-FZ of December 30, 2006, and No. 229-FZ of July 27, 2010.]

If the subsoil plot granted for use under the agreement is on the continental shelf of the Russian Federation and/or within the exclusive economic zone of the Russian Federation, the taxpayer files tax returns for the taxes in Article 346.35 of this Code with the tax authorities with which it is registered at its location.

[As amended by Federal Law No. 229-FZ of July 27, 2010.]

Taxpayers classified as major taxpayers under Article 83 of this Code file tax returns or calculations with the tax authority at which they are registered as major taxpayers.

[Textual paragraph added by Federal Law No. 268-FZ of December 30, 2006.]

2. [Repealed by Federal Law No. 229-FZ of July 27, 2010.]

3. [Repealed by Federal Law No. 58-FZ of June 29, 2004.]

4. Each year, no later than December 31 of the year preceding the planned year, the taxpayer files with the tax authorities specified in paragraph 1 of this Article the work program and cost estimate for the agreement for the following year, approved under the procedure in the agreement.

For a newly commenced agreement, before work begins the taxpayer files with those tax authorities the work program and cost estimate for the current year, approved under the procedure in the agreement.

If the work program or cost estimate is amended and/or supplemented, the taxpayer must file the amendments and/or supplements no later than ten days after their approval under the procedure in the agreement.

[Article 346.40 complete.]

Article 346.41. Special Rules for Taxpayer Registration in the Performance of Agreements

1. Taxpayers are registered with the tax authority at the location of the subsoil plot granted to the investor for use under the agreement, except in the cases under paragraph 3 of this Article.

2. If the investor under an agreement is an association of organizations having no legal-entity status, all member organizations are registered with the tax authority at the location of the subsoil plot granted for use under the agreement, except in the cases under paragraph 3 of this Article.

3. If the subsoil plot granted for use under the agreement is on the continental shelf of the Russian Federation and/or within the exclusive economic zone of the Russian Federation, the taxpayer is registered with the tax authority at its location.

4. The Ministry of Finance of the Russian Federation establishes special registration rules for foreign organizations acting as the investor or operator under an agreement.

[As amended by Federal Law No. 58-FZ of June 29, 2004.]

5. An application for tax registration is filed with the tax authorities under paragraphs 1 and 3 of this Article within ten days after the relevant agreement enters into force.

6. The form of the application for tax registration is established by the federal executive authority responsible for control and supervision in the field of taxes and fees.

[As amended by Federal Laws No. 58-FZ of June 29, 2004, and No. 95-FZ of July 29, 2004.]

7. When filing an application for tax registration, the taxpayer files with it, in addition to the documents in Article 84 of this Code, the documents under Article 346.35(2) of this Code.

8. [Repealed by Federal Law No. 259-FZ of August 8, 2024.]

[Article 346.41 complete.]

Article 346.42. Special Rules for Field Tax Audits in the Performance of Agreements

1. Subject to Article 87 of this Code, a field tax audit may cover any period during the term of the agreement beginning with the year in which it entered into force.

2. For tax-control purposes, the investor or operator under an agreement must retain primary documents connected with calculating and paying taxes throughout the term of the agreement.

3. A field tax audit of an investor or operator in connection with activities under an agreement may not continue for more than six months. When a field tax audit is conducted of an organization having branches and representative offices, the audit period is extended by one month for each branch and representative office audited.

[Article 346.42 complete.]

Chapter 26.5. Patent Taxation System

[Chapter added by Federal Law No. 94-FZ of June 25, 2012.]

Article 346.43. General Provisions

1. The patent taxation system is established by this Code, brought into effect under this Code by laws of constituent entities of the Russian Federation, and applied within those constituent entities, unless otherwise provided by this paragraph.

[As amended by Federal Law No. 199-FZ of June 11, 2021.]

The patent taxation system is established in the Sirius federal territory in accordance with this Code.

[Textual paragraph added by Federal Law No. 199-FZ of June 11, 2021.]

Individual entrepreneurs apply the patent taxation system alongside other taxation regimes provided by the legislation of the Russian Federation on taxes and fees.

2. The patent taxation system applies to types of business activity listed by laws of constituent entities of the Russian Federation, except the activities in paragraph 6 of this Article. In particular, it applies to the following types of business activity:

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. repair and custom sewing of garments, fur and leather articles, headwear, and textile-haberdashery articles, and repair, custom sewing, and knitting of knitted articles for individuals;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. repair, cleaning, dyeing, and making of footwear;

  2. hairdressing and beauty services;

  3. laundering, dry-cleaning, and dyeing of textile and fur articles;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. manufacture and repair of small metal goods, keys, number plates, and street signs;

  2. repair of consumer electronic equipment, household appliances, watches, domestic and household metal goods and articles, and custom manufacture of finished household metal goods for individuals;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. repair of furniture and household articles;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. photographic services;

[As amended by Federal Law No. 8-FZ of February 6, 2020.]

  1. repair and maintenance of motor vehicles, motor-transport vehicles, motorcycles, machinery, and equipment, and motor-vehicle washing, polishing, and similar services;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. road-freight transport services provided by individual entrepreneurs that own or otherwise have the right to use, possess, and/or dispose of vehicles intended for those services;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. road-passenger transport services provided by individual entrepreneurs that own or otherwise have the right to use, possess, and/or dispose of vehicles intended for those services;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. reconstruction or repair of existing residential and nonresidential buildings and sports facilities;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. installation, electrical-installation, plumbing, and welding services;

  2. glazing of balconies and loggias, cutting of glass and mirrors, and decorative glassworking;

  3. preschool education and supplementary education services for children and adults;

[As amended by Federal Law No. 8-FZ of February 6, 2020.]

  1. supervision and care services for children and sick persons;

  2. collection of containers and recyclable materials;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. veterinary activities;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. leasing or renting out owned or leased residential premises, owned or leased nonresidential premises, including exhibition halls and storage premises, and land parcels;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. manufacture of folk arts and crafts products;

  2. processing of agricultural, forestry, and fishery products to prepare food for humans and feed for animals, and production of various intermediate products that are not food products;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. manufacture and restoration of carpets and carpet products;

  2. repair of jewelry and costume jewelry;

  3. embossing and engraving of jewelry;

  4. sound-recording and music-publishing activities;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. cleaning services for apartments and private homes, and activities of households employing workers;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. specialized design activities and artistic-design services;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. conducting physical-fitness and sports classes;

  2. porter services at railway stations, bus stations, air terminals, airports, and sea and river ports;

  3. pay-toilet services;

  4. preparation and delivery of dishes for ceremonial or other events;

[As amended by Federal Law No. 8-FZ of February 6, 2020.]

  1. passenger transport services by water;

  2. freight transport services by water;

  3. services connected with marketing agricultural products, including storage, sorting, drying, washing, packing, packaging, and transportation;

  4. services connected with agricultural production, including mechanized, agrochemical, land-reclamation, and transport work;

  5. landscape-improvement activities;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. hunting, trapping, and shooting wild animals, including services in those fields, and activities connected with sport and recreational hunting;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. licensed medical or pharmaceutical activities, except the sale of medicinal products subject to mandatory identification marking, including control-identification marks, under Federal Law No. 61-FZ of April 12, 2010, "On the Circulation of Medicines";

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

  1. licensed private-detective activities;

  2. rental services;

  3. tourist excursion services;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. organization of ceremonies, including weddings and anniversaries, including musical accompaniment;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. organization of funerals and provision of related services;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. [Repealed by Federal Law No. 359-FZ of September 29, 2025.]

  2. retail trade through stationary retail-network facilities having sales floors;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. retail trade through stationary retail-network facilities having no sales floors and through nonstationary retail-network facilities;

  2. public-catering services provided through public-catering facilities;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. public-catering services provided through public-catering facilities having no customer-service area;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015.]

  1. livestock slaughter and transportation services;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015; as amended by Federal Law No. 8-FZ of February 6, 2020.]

  1. manufacture of leather and leather products;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015.]

  1. collection and harvesting of edible forest resources, non-timber forest resources, and medicinal plants;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015.]

  1. processing and preserving of fruit and vegetables;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015; as amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. manufacture of dairy products;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015.]

  1. crop production and crop-production services;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015; as amended by Federal Law No. 8-FZ of February 6, 2020.]

  1. manufacture of bakery products and flour-based confectionery;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015.]

  1. fishing, fish farming, and recreational and sport fishing;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015; as amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. silviculture and other forestry activities;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015.]

  1. written- and oral-translation activities;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015.]

  1. care activities for elderly persons and persons with disabilities;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015.]

  1. collection, treatment, and disposal of waste and processing of secondary raw materials;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015.]

  1. cutting, shaping, and finishing stone for monuments;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015.]

  1. development of computer software, including system software, software applications, databases, and web pages, including their adaptation and modification;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015; as amended by Federal Law No. 373-FZ of November 23, 2020.]

  1. repair of computers and communications equipment;

[Subparagraph added by Federal Law No. 232-FZ of July 13, 2015.]

  1. livestock production and livestock-production services;

[Subparagraph added by Federal Law No. 8-FZ of February 6, 2020.]

  1. vehicle-parking-facility activities;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. grain milling and manufacture of flour and groats from wheat, rye, oats, corn, or other cereals;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. pet-care services;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. custom manufacture and repair of coopered vessels and pottery for individuals;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. felt-footwear manufacturing services;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. custom manufacture of agricultural implements from customers' materials for individuals;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. custom engraving on metal, glass, porcelain, wood, and ceramics, other than jewelry, for individuals;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. custom manufacture and repair of wooden boats for individuals;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. repair of toys and similar articles;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. repair of sports and tourism equipment;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. custom garden-plowing services for individuals;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. custom firewood-sawing services for individuals;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. assembly and repair of eyeglasses;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. manufacture and printing of business cards and invitation cards for family celebrations;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. bookbinding, stitching, edging, and paperboard work;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. repair of siphons and autosiphons, including filling siphon gas cartridges.

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

3. The following concepts are used for purposes of paragraph 2 of this Article:

[As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 373-FZ of November 23, 2020.]

  1. retail trade means business activity involving trade in goods, including for cash and using payment cards, under retail sale-and-purchase contracts. It does not include sale of the excisable goods in Article 181(1)(6)-(10) of this Code; food products and beverages, including alcoholic beverages, whether in manufacturers' packaging or without such packaging, in bars, restaurants, cafes, and other public-catering facilities; gas; freight and special-purpose motor vehicles; trailers, semi-trailers, pole trailers, and buses of any type; goods by samples and catalogues outside a stationary retail network, including by mail-order parcel trade, television shopping, telephone communications, and computer networks; transfer of medicinal products under subsidized or free prescriptions; or products manufactured by the seller. For purposes of this Chapter, retail trade also excludes sale of medicinal products subject to mandatory identification marking, including control-identification marks, under Federal Law No. 61-FZ of April 12, 2010, "On the Circulation of Medicines," and sale of footwear, clothing, clothing accessories, and other articles of natural fur subject to mandatory identification marking, including control-identification marks, according to lists of codes under the Russian Classification of Products by Economic Activity and/or lists of goods codes under the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union determined by the Government of the Russian Federation. Sale through vending machines of goods and/or public-catering products made in those machines is retail trade for purposes of this Chapter;

[As amended by Federal Law No. 325-FZ of September 29, 2019]

[Further amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. stationary retail network having sales floors means a retail network located in buildings and structures, or parts of them, intended for trade and having separate premises equipped with special equipment for retail trade and customer service. This category of retail facilities includes stores and pavilions;

  2. store means a specially equipped building, or part of a building, intended for selling goods and providing services to customers and having sales, ancillary, administrative, and utility premises, as well as premises for receiving, storing, and preparing goods for sale;

  3. pavilion means a structure having a sales floor and designed for one or more workstations;

  4. sales-floor area means the part of a store or pavilion occupied by equipment intended for displaying or demonstrating goods, conducting monetary settlements, and serving customers; the area of cash-register stations and booths; service-personnel work areas; and customer aisles. It also includes a leased part of the sales-floor area. It does not include ancillary, administrative, and utility premises or premises for receiving, storing, and preparing goods for sale in which customers are not served. Sales-floor area is determined from inventory and title documents;

  5. customer-service area means the area of specially equipped premises or outdoor areas of a public-catering facility intended for consumption of prepared culinary products, confectionery products, and/or purchased goods and for leisure activities, as determined from inventory and title documents;

  6. stationary retail network having no sales floors means a retail network located in buildings, structures, and facilities, or parts of them, intended for trade but having no separate premises specially equipped for that purpose, and in buildings, structures, and facilities, or parts of them, used to conclude retail sale-and-purchase contracts or conduct auctions. This category includes retail markets, fairs, kiosks, stalls, vending machines, and other similar facilities;

[As amended by Federal Law No. 470-FZ of December 29, 2020.]

  1. kiosk means a structure having no sales floor and designed for one seller's workstation;

  2. stall means a demountable structure equipped with a counter and having no sales floor;

  3. nonstationary retail network means a retail network operating through mobile-vehicle and itinerant retail trade, and retail facilities not classified as a stationary retail network;

  4. mobile-vehicle retail trade means retail trade outside a stationary retail network using specialized vehicles or vehicles specially equipped for trade, and mobile equipment used only with a vehicle. It includes trade using a motor vehicle, mobile shop, shop van, Tonar vehicle, motor-vehicle trailer, or mobile vending machine;

  5. itinerant retail trade means retail trade outside a stationary retail network through direct contact between seller and customer in organizations, on transport, at home, or on the street. It includes selling by hand, from a tray, from baskets, or from handcarts;

  6. public-catering services means services involving manufacture of culinary and/or confectionery products, provision of conditions for consuming and/or selling prepared culinary products, confectionery products, and/or purchased goods, and provision of leisure activities. They do not include services involving production and sale of the excisable goods in Article 181(1)(3) of this Code;

  7. public-catering facility having a customer-service area means a building, part of a building, or structure intended for public-catering services and having specially equipped premises or an outdoor area for consuming prepared culinary products, confectionery products, and/or purchased goods and for leisure activities;

  8. public-catering facility having no customer-service area means a public-catering facility having no specially equipped premises or outdoor area for consuming prepared culinary products, confectionery products, and/or purchased goods. This category includes kiosks, stalls, and culinary stores or departments attached to restaurants, bars, cafes, cafeterias, snack bars, and other similar catering outlets;

  9. outdoor area means a place on a land parcel specially equipped for public catering;

  10. repair and maintenance of motor vehicles, motor-transport vehicles, motorcycles, machinery, and equipment, and motor-vehicle washing, polishing, and similar services means paid services provided to individuals and organizations according to the list in the Russian Classification of Economic Activities, and paid technical-inspection services to determine whether motor vehicles meet mandatory safety requirements for admission to road traffic within the Russian Federation and, where international treaties of the Russian Federation so provide, outside it. These services do not include vehicle refueling, warranty repair and maintenance, or storage of vehicles at paid parking facilities or impound lots;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. vehicle parking facilities means areas used to provide paid temporary-possession or use of parking spaces and vehicle-storage services, excluding impound lots;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. vehicle-parking-facility area means the facility's total area as determined from title and inventory documents;

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

  1. vehicles, for purposes of paragraph 2(10) and (11) of this Article, means motor vehicles intended to transport freight and passengers by road, including buses of any type and passenger and freight vehicles. It does not include trailers, semi-trailers, or pole trailers.

[Subparagraph added by Federal Law No. 373-FZ of November 23, 2020.]

4. For purposes of this Chapter, inventory and title documents include any documents available to the individual entrepreneur for a stationary retail-network or public-catering facility that contain information on the purpose, structural characteristics, and layout of its premises and information substantiating the right to use it, including a sale-and-purchase agreement for nonresidential premises, technical passport for nonresidential premises, plans, diagrams, explanatory schedules, a lease or sublease for nonresidential premises or parts thereof, a permit to serve customers in an outdoor area, and other documents.

5. In applying the patent taxation system, an individual entrepreneur may engage employees, including under civil-law contracts. The average number of employees, determined under the procedure established by the federal executive authority responsible for statistics, may not exceed 15 during the tax period across all of the individual entrepreneur's business activities to which the patent taxation system applies.

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

6. The patent taxation system does not apply to:

  1. activities conducted under a simple-partnership or joint-activity agreement or a property-trust-management agreement;

  2. production of excisable goods, except the sugar-sweetened beverages specified in Article 181(1)(23) of this Code, and extraction and sale of minerals;

[As amended by Federal Law No. 443-FZ of November 21, 2022.]

  1. retail trade through stationary retail-network facilities having a sales-floor area exceeding 150 square meters;

  2. public-catering services through public-catering facilities having a customer-service area exceeding 150 square meters;

  3. wholesale trade and trade under supply agreements;

  4. freight and passenger transport services provided by individual entrepreneurs that own or otherwise have the right to use, possess, and/or dispose of more than 20 motor vehicles intended for those services;

  5. activities involving transactions in securities and/or derivative financial instruments, and credit and other financial services, except services of bank payment agents or subagents involving acceptance of cash from individuals and deposit of that cash into those individuals' bank accounts, and disbursement of cash to individuals from their bank accounts, provided by bank payment agents or subagents to those individuals when conducting retail trade through stationary retail-network facilities in rural localities forming part of rural settlements, municipal districts, or urban districts;

[As amended by Federal Laws No. 388-FZ of November 23, 2024, and No. 362-FZ of September 29, 2025.]

  1. manufacture of jewelry and other articles made of precious metals, and wholesale or retail trade in jewelry and other articles made of precious metals.

This subparagraph does not apply to manufacture of jewelry and other articles made of silver or to wholesale or retail trade in jewelry and other articles made of silver;

[Textual paragraph added by Federal Law No. 49-FZ of March 23, 2024.]

[Subparagraph added by Federal Law No. 47-FZ of March 9, 2022.]

  1. digital-currency mining and transactions involving the sale or acquisition of digital currency.

[Subparagraph added by Federal Law No. 418-FZ of November 29, 2024.]

[Paragraph as amended by Federal Law No. 373-FZ of November 23, 2020.]

7. Laws of constituent entities of the Russian Federation establish the amounts of annual income potentially receivable by an individual entrepreneur for types of business activity to which the patent taxation system applies.

[As amended by Federal Laws No. 244-FZ of July 21, 2014, and No. 373-FZ of November 23, 2020.]

8. Constituent entities of the Russian Federation may:

  1. for purposes of establishing the amount of annual income potentially receivable by an individual entrepreneur for activities to which the patent taxation system applies, differentiate the types of business activity in paragraph 2 of this Article if that differentiation is provided by the Russian Classification of Economic Activities and/or the Russian Classification of Products by Economic Activity;

[As amended by Federal Law No. 248-FZ of July 3, 2016.]

1.1. for the same purposes, differentiate the territory of the constituent entity into patent-validity territories by municipality or group of municipalities, except for patents covering the business activities in paragraph 2(10), (11), (32), (33), and (46), as regards mobile-vehicle and itinerant retail trade, of this Article;

[Subparagraph added by Federal Law No. 244-FZ of July 21, 2014.]

  1. include in the list of activities eligible for the patent taxation system activities provided by the Russian Classification of Economic Activities and the Russian Classification of Products by Economic Activity, subject to paragraph 6 of this Article;

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

2.1. establish the following limitations on application of the patent taxation system:

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

[Textual paragraph added by Federal Law No. 373-FZ of November 23, 2020.]

[Textual paragraph added by Federal Law No. 373-FZ of November 23, 2020.]

[Subparagraph added by Federal Law No. 325-FZ of September 29, 2019.]

  1. establish the amount of annual income potentially receivable by an individual entrepreneur, in particular:

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

[Textual paragraph added by Federal Law No. 373-FZ of November 23, 2020.]

[Subparagraph as amended by Federal Law No. 325-FZ of September 29, 2019.]

  1. [Repealed by Federal Law No. 373-FZ of November 23, 2020.]

  2. for purposes of establishing a single amount of annual income potentially receivable by an individual entrepreneur, combine in one patent business activities involving livestock production, crop production, and/or services in those fields;

[Subparagraph added by Federal Law No. 8-FZ of February 6, 2020.]

  1. provide for annual indexation of amounts of annual income potentially receivable by an individual entrepreneur for all or particular business activities to which the patent taxation system applies by the deflator coefficient established for the relevant calendar year.

[Subparagraph added by Federal Law No. 389-FZ of July 31, 2023.]

8.1. In the Sirius federal territory, for purposes of establishing amounts of annual income potentially receivable by an individual entrepreneur, the applicable amounts for the relevant activities are those established by the law of Krasnodar Territory for the resort city of Sochi.

[Paragraph added by Federal Law No. 199-FZ of June 11, 2021.]

9. [Repealed by Federal Law No. 373-FZ of November 23, 2020.]

10. Application of the patent taxation system exempts individual entrepreneurs from the obligation to pay:

  1. personal income tax on income received from business activities to which the patent taxation system applies;

  2. individual property tax on property used in business activities to which the patent taxation system applies, except taxable objects included in the list determined under Article 378.2(7) of this Code, subject to the second textual paragraph of Article 378.2(10) of this Code.

[As amended by Federal Law No. 382-FZ of November 29, 2014.]

11. Individual entrepreneurs applying the patent taxation system are not recognized as value-added-tax payers, except for value-added tax payable under this Code:

  1. when conducting business activities to which the patent taxation system does not apply;

  2. when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, including tax payable upon completion of the free-customs-zone procedure in the Special Economic Zone in Kaliningrad Region;

[As amended by Federal Law No. 72-FZ of March 30, 2016.]

  1. when conducting transactions taxable under Articles 161 and 174.1 of this Code.

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

12. Individual entrepreneurs applying the patent taxation system pay other taxes under tax-and-fee legislation and perform the tax-agent duties prescribed by this Code.

[Article 346.43 complete.]

Article 346.44. Taxpayers

1. Taxpayers are individual entrepreneurs that transitioned to the patent taxation system under the procedure in this Chapter.

2. Individual entrepreneurs transition to the patent taxation system and return to other taxation regimes voluntarily under the procedure in this Chapter.

[Article 346.44 complete.]

Article 346.45. Procedure and Conditions for Beginning and Ending Application of the Patent Taxation System

1. The document certifying the right to apply the patent taxation system is a patent to conduct one type of business activity, unless otherwise provided by Article 346.43(8)(5) of this Code, to which the patent taxation system has been extended by this Code or a law of a constituent entity of the Russian Federation.

[As amended by Federal Laws No. 8-FZ of February 6, 2020, and No. 199-FZ of June 11, 2021.]

The form of the patent and the form of the patent application are approved by the federal executive authority responsible for control and supervision in the field of taxes and fees.

[As amended by Federal Law No. 244-FZ of July 21, 2014.]

A patent is valid throughout the Sirius federal territory.

[Textual paragraph added by Federal Law No. 199-FZ of June 11, 2021.]

[Textual paragraph repealed by Federal Law No. 334-FZ of December 2, 2013.]

A patent is valid throughout a constituent entity of the Russian Federation, except the Sirius federal territory and cases in which a law of the constituent entity defines patent-validity territories under Article 346.43(8)(1.1) of this Code. The patent must state its territory of validity.

[As amended by Federal Laws No. 244-FZ of July 21, 2014, and No. 199-FZ of June 11, 2021.]

An individual entrepreneur may obtain more than one patent.

[As amended by Federal Law No. 244-FZ of July 21, 2014.]

2. Unless otherwise provided by this Article, an individual entrepreneur files a patent application with the tax authority at the entrepreneur's place of residence no later than ten days before beginning to apply the patent taxation system. The entrepreneur may file it personally or through a representative, send it by mail with an inventory of enclosures, or transmit it electronically through telecommunications channels. If the individual entrepreneur plans to conduct patent-based business in a constituent entity of the Russian Federation in which the entrepreneur is not registered with the tax authority at the place of residence or as a taxpayer applying the patent taxation system, the application is filed with any territorial tax authority in that constituent entity selected by the entrepreneur. If the entrepreneur plans to conduct patent-based business in the Sirius federal territory and is not registered there with the tax authority designated by the federal executive authority responsible for control and supervision in the field of taxes and fees, either at the place of residence or as a taxpayer applying the patent taxation system, the application is filed with that tax authority. If the entrepreneur plans to conduct patent-based business in a patent-validity territory defined by a law of a constituent entity under Article 346.43(8)(1.1) of this Code and is not registered there with the tax authority at the place of residence or as a taxpayer applying the patent taxation system, the application is filed with any territorial tax authority at the planned place of business, except in the case under the second textual paragraph of this paragraph. This last rule does not apply to patents for the activities in Article 346.43(2)(10), (11), (32), (33), and (46), as regards mobile-vehicle and itinerant retail trade, of this Code.

[As amended by Federal Laws No. 334-FZ of December 2, 2013, No. 244-FZ of July 21, 2014, No. 401-FZ of November 30, 2016, No. 199-FZ of June 11, 2021, and No. 443-FZ of November 21, 2022.]

If the individual entrepreneur plans to conduct patent-based business in the federal cities of Moscow, St. Petersburg, or Sevastopol, the application is filed with any territorial tax authority selected by the entrepreneur in the relevant federal city in which the activity is planned, except in the case under the third textual paragraph of this paragraph.

[Textual paragraph added by Federal Law No. 401-FZ of November 30, 2016.]

If an individual intends, from the date of state registration as an individual entrepreneur, to conduct patent-based business in a constituent entity of the Russian Federation or the Sirius federal territory where the individual is registered with the tax authority at the place of residence, the patent application is filed together with the documents for state registration as an individual entrepreneur. The patent then takes effect on the state-registration date.

[Textual paragraph added by Federal Law No. 334-FZ of December 2, 2013; as amended by Federal Law No. 199-FZ of June 11, 2021.]

If the number of facilities or other physical indicators used in business and stated in a patent decreases, the individual entrepreneur may apply for a new patent to replace the patent previously issued within ten days after the physical indicators characterizing the business change. Tax under the earlier patent is recalculated under the third textual paragraph of Article 346.51(1) of this Code on the basis of its validity period from its commencement date through the day preceding the commencement date of the new patent.

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

If a patent application is sent by mail, the filing date is the mailing date. If it is transmitted through telecommunications channels, the filing date is the transmission date.

3. Within five days after receiving a patent application, or, in the case under the third textual paragraph of paragraph 2 of this Article, after the individual's state registration as an individual entrepreneur, the tax authority must issue or send the patent or a notice refusing to issue it.

[As amended by Federal Law No. 401-FZ of November 30, 2016.]

The patent or refusal notice is issued to the individual entrepreneur against receipt or transmitted in another manner evidencing the date of receipt.

[Paragraph as amended by Federal Law No. 334-FZ of December 2, 2013.]

4. The tax authority may refuse to issue a patent to an individual entrepreneur on the following grounds:

  1. the business activity stated in the application does not correspond to an activity to which the patent taxation system has been extended in the constituent entity of the Russian Federation or the Sirius federal territory under Article 346.43 of this Code;

[As amended by Federal Law No. 199-FZ of June 11, 2021.]

  1. the stated patent term does not comply with paragraph 5 of this Article;

  2. the transition condition in the second textual paragraph of paragraph 8 of this Article is violated;

  3. there are arrears of tax payable in connection with application of the patent taxation system;

[As amended by Federal Law No. 334-FZ of December 2, 2013.]

  1. mandatory fields in the patent application are not completed.

[Subparagraph added by Federal Law No. 244-FZ of July 21, 2014.]

5. At the individual entrepreneur's election, a patent is issued for a period of one through twelve months within a calendar year, unless otherwise provided by this Article.

[As amended by Federal Law No. 443-FZ of November 21, 2022.]

6. A taxpayer is treated as having lost the right to apply the patent taxation system and as having transitioned to the general taxation regime, or to the simplified taxation system or the taxation system for agricultural producers if the taxpayer applies the relevant regime, from the beginning of the tax period for which the patent was issued in any of the following cases:

[As amended by Federal Law No. 401-FZ of November 30, 2016.]

  1. unless otherwise provided by this subparagraph, if the taxpayer's sales income, determined under Article 249 of this Code, for all business activities to which the patent taxation system applies exceeded RUB 10 million during the preceding calendar year or from the beginning of the current calendar year.

A taxpayer is treated as having lost the right to apply the patent taxation system from the beginning of the tax period falling in 2026 if its sales income, determined under Article 249 of this Code, for all business activities to which the patent taxation system applies exceeded RUB 20 million during 2025 or during 2026.

A taxpayer is treated as having lost the right to apply the patent taxation system from the beginning of the tax period falling in 2027 if its sales income, determined under Article 249 of this Code, for all business activities to which the patent taxation system applies exceeded RUB 15 million during 2026 or during 2027;

[Subparagraph as amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. if, during the tax period, the taxpayer failed to comply with the requirements in Article 346.43(5) and (6) of this Code;

[As amended by Federal Law No. 8-FZ of February 6, 2020.]

  1. [Repealed by Federal Law No. 401-FZ of November 30, 2016.]

  2. if, during the tax period, a taxpayer applying the patent taxation system to the business activities in Article 346.43(2)(45) and (46) of this Code sold goods not classified as retail trade under Article 346.43(3)(1) of this Code.

[Subparagraph added by Federal Law No. 325-FZ of September 29, 2019.]

If the taxpayer applies both the patent taxation system and the simplified taxation system during a calendar year, sales income under both special tax regimes is included in determining compliance with the limit in this paragraph.

[As amended by Federal Law No. 362-FZ of October 29, 2024.]

7. Taxes payable under the general taxation regime, the simplified taxation system, or the taxation system for agricultural producers, and trade levy for the period in which the individual entrepreneur lost the right to apply the patent taxation system on a ground in paragraph 6 of this Article, are calculated and paid under the procedure prescribed by the tax-and-fee legislation of the Russian Federation for newly registered individual entrepreneurs. Those individual entrepreneurs do not pay late-payment interest for late payment of taxes or advance tax payments due under those regimes or of trade levy during the period in which the patent taxation system applied.

Personal income tax, tax under the simplified taxation system, or tax under the taxation system for agricultural producers payable for the tax period in which the individual entrepreneur lost the right to apply the patent taxation system under paragraph 6 of this Article is reduced by tax paid in connection with application of the patent taxation system.

An individual entrepreneur that lost the right to apply the patent taxation system and began performing the obligations of a VAT taxpayer takes deductions under Chapter 21 of this Code for value-added tax on acquired or imported goods, work, and services not used under the patent taxation system before that right was lost.

[Textual paragraph added by Federal Law No. 104-FZ of April 25, 2026.]

An individual entrepreneur that lost the right to apply the patent taxation system and began performing the obligations of a VAT taxpayer takes deductions under Chapter 21 of this Code for value-added tax on fixed assets or intangible assets acquired or imported before that right was lost, if those fixed assets had not been placed in service or those intangible assets had not been recognized in the accounting records before the right was lost.

[Textual paragraph added by Federal Law No. 104-FZ of April 25, 2026.]

[Paragraph as amended by Federal Law No. 401-FZ of November 30, 2016.]

8. An individual entrepreneur must notify the tax authority of loss of the right to apply the patent taxation system on a ground in paragraph 6 of this Article, or of cessation of a business activity to which it applies, within ten calendar days after the circumstance giving rise to loss of the right or after cessation of the activity, unless otherwise provided by this Article.

[As amended by Federal Laws No. 334-FZ of December 2, 2013, No. 401-FZ of November 30, 2016, No. 335-FZ of November 27, 2017, and No. 443-FZ of November 21, 2022.]

An individual entrepreneur that lost the right to apply the patent taxation system or ceased the activity to which it applied before the patent expired may transition again to the patent taxation system for that same activity no earlier than the following calendar year.

A notice of loss of the right to apply the patent taxation system is filed, at the individual entrepreneur's election, with any tax authority where the entrepreneur is registered as a taxpayer applying that system. It must state the details of every patent held whose validity has not expired on the filing date. The form is approved by the federal executive authority responsible for control and supervision in the field of taxes and fees.

[Textual paragraph added by Federal Law No. 334-FZ of December 2, 2013; as amended by Federal Law No. 335-FZ of November 27, 2017.]

9. An individual entrepreneur who is a citizen of the Russian Federation, was called up for military service upon mobilization into the Armed Forces of the Russian Federation under Decree of the President of the Russian Federation No. 647 of September 21, 2022, "On the Declaration of Partial Mobilization in the Russian Federation," hereinafter in this paragraph referred to as the Decree and as a mobilized person, and holds a patent that expires during military service is treated, beginning on the day immediately following the patent's expiration, as having received a new patent without filing an application. The new patent covers the same activity and territory and has the same term, but may not extend beyond December 31 of the relevant year.

After the mobilized person's period of military service ends, that person may, no later than the 15th day of the third month following the month in which the period of partial mobilization declared under the Decree ended or the person was discharged from military service on a ground established by the Decree, notify the tax authority of:

If the mobilized person does not notify the tax authority within the period in the second textual paragraph of this paragraph that the person conducted the patent-tax activity during mobilization or ceased it before patent expiry, the person is treated as having ceased that activity from the mobilization commencement date. Tax is then recalculated under a procedure analogous to Article 346.51(1) of this Code.

[Paragraph added by Federal Law No. 443-FZ of November 21, 2022.]

[Article 346.45 complete.]

Article 346.46. Taxpayer Registration

1. An individual entrepreneur is registered as a taxpayer applying the patent taxation system by the tax authority with which the entrepreneur filed the patent application, on the basis of that application, within five days after it is received.

In the case under the third textual paragraph of Article 346.45(2) of this Code, the individual entrepreneur is registered as a taxpayer applying the patent taxation system with the tax authority at the entrepreneur's place of residence from the date the individual is registered by the state as an individual entrepreneur.

[Textual paragraph added by Federal Law No. 334-FZ of December 2, 2013; as amended by Federal Law No. 401-FZ of November 30, 2016.]

The tax-registration date under this paragraph is the patent's commencement date.

If an individual entrepreneur files a patent application with a tax authority with which the entrepreneur is already registered as a taxpayer applying the patent taxation system, the filing does not result in repeat registration in that capacity with that tax authority.

[Textual paragraph added by Federal Law No. 334-FZ of December 2, 2013.]

2. An individual entrepreneur applying the patent taxation system is deregistered by the tax authority within five days after the patent expires, unless otherwise provided by this Article.

If an individual entrepreneur applying the patent taxation system simultaneously holds several patents issued by that tax authority, deregistration occurs after all of those patents expire.

[Textual paragraph added by Federal Law No. 334-FZ of December 2, 2013.]

3. An individual entrepreneur that lost the right to apply the patent taxation system or ceased the business activity to which it applied is deregistered as a taxpayer applying that system within five days after the tax authority receives the application filed under Article 346.45(8) of this Code or receives a communication from the tax authority that accepted the application concerning the taxpayer's loss of the right.

[As amended by Federal Law No. 401-FZ of November 30, 2016.]

The individual entrepreneur's tax-deregistration date is the date of transition to the general taxation regime, the simplified taxation system, or the taxation system for agricultural producers if the taxpayer applies that special regime, or the date the business activity to which the patent taxation system applied ceased.

[As amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 305-FZ of July 2, 2021.]

4. No document confirming tax registration or deregistration as a taxpayer applying the patent taxation system is issued.

[Paragraph added by Federal Law No. 401-FZ of November 30, 2016; as amended by Federal Laws No. 305-FZ of July 2, 2021, and No. 259-FZ of August 8, 2024.]

[Article 346.46 complete.]

Article 346.47. Taxable Object

The taxable object is the annual income potentially receivable by an individual entrepreneur from the relevant business activity, as established by a law of a constituent entity of the Russian Federation, unless otherwise provided by this Article.

[As amended by Federal Law No. 199-FZ of June 11, 2021.]

In the Sirius federal territory, the taxable object is the annual income potentially receivable by an individual entrepreneur from the relevant business activity, as established by the law of Krasnodar Territory for the resort city of Sochi.

[Textual part added by Federal Law No. 199-FZ of June 11, 2021.]

[Article 346.47 complete.]

Article 346.48. Tax Base

1. The tax base is the monetary amount of annual income potentially receivable by an individual entrepreneur from a business activity to which the patent taxation system applies under this Chapter, as established for the calendar year by a law of a constituent entity of the Russian Federation.

In the Sirius federal territory, the tax base is the monetary amount of annual income potentially receivable by an individual entrepreneur from a business activity to which the patent taxation system applies under this Chapter, as established by the law of Krasnodar Territory for the resort city of Sochi.

[Textual paragraph added by Federal Law No. 199-FZ of June 11, 2021.]

2. The amount of annual income potentially receivable by an individual entrepreneur established for a calendar year by a law of a constituent entity of the Russian Federation applies in the following calendar year or years unless changed by such a law.

[Article 346.48 complete.]

Article 346.49. Tax Period

1. The tax period is the calendar year, unless otherwise provided by paragraphs 1.1, 2, and 3 of this Article.

[As amended by Federal Law No. 373-FZ of November 23, 2020.]

1.1. In 2021, the tax period was the calendar month unless otherwise provided by paragraph 2 of this Article.

[Paragraph added by Federal Law No. 373-FZ of November 23, 2020.]

2. If a patent is issued under Article 346.45(5) of this Code for less than a calendar year, the tax period is the patent term.

3. If an individual entrepreneur ceases the business activity to which the patent taxation system applies before the patent expires, the tax period is the period from the patent's commencement date through the date the activity ceased as stated in the application filed with the tax authority under Article 346.45(8) of this Code.

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

[Article 346.49 complete.]

Article 346.50. Tax Rate

1. The tax rate is 6 percent.

2. Laws of the Republic of Crimea and the federal city of Sevastopol may reduce the tax rate in the respective constituent entity for all or particular categories of taxpayers:

Tax rates established under this paragraph by laws of the Republic of Crimea and the federal city of Sevastopol could not be increased during the periods specified in this paragraph after the calendar year from which the reduced rate applied.

2.1. Laws of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, and Kherson Region may reduce the tax rate in the respective constituent entity to 0 percent for all or particular categories of taxpayers for the periods 2023 and 2024. A reduced tax rate may not be increased during those periods after the calendar year from which it applies.

[Paragraph added by Federal Law No. 564-FZ of December 28, 2022.]

3. Laws of constituent entities of the Russian Federation may establish a 0 percent tax rate for taxpayers that are individual entrepreneurs first registered after those laws entered into force and that conduct business in manufacturing, social, and/or scientific fields or in personal services for the public.

[As amended by Federal Law No. 232-FZ of July 13, 2015.]

The individual entrepreneurs specified in the first textual paragraph of this paragraph may apply the 0 percent tax rate continuously for no more than two tax periods within two calendar years from the date of their state registration as individual entrepreneurs.

[Textual paragraph repealed by Federal Law No. 373-FZ of November 23, 2020.]

If a taxpayer conducts both activities to which the patent taxation system applies at a 0 percent rate and other activities to which it applies at the rate in paragraph 1 of this Article, or applies another taxation regime, the taxpayer must keep separate income records.

Laws of constituent entities of the Russian Federation may establish limitations on application of the 0 percent rate by the taxpayers specified in the first textual paragraph of this paragraph, including:

If limitations on application of the 0 percent rate established by this Chapter and by a law of a constituent entity of the Russian Federation are violated, the individual entrepreneur is treated as having lost the right to apply the 0 percent rate and must pay tax at the rate in paragraph 1 or 2 of this Article for the tax period in which the limitations were violated.

Constituent entities of the Russian Federation establish the business activities in manufacturing, social, and scientific fields and in personal services for the public eligible for the 0 percent rate on the basis of the Russian Classification of Economic Activities and the codes for personal services under the Russian Classification of Products by Economic Activity determined by the Ministry of Finance of the Russian Federation.

[Textual paragraph added by Federal Law No. 248-FZ of July 3, 2016; as amended by Federal Laws No. 373-FZ of November 23, 2020, and No. 104-FZ of April 25, 2026.]

[Paragraph added by Federal Law No. 477-FZ of December 29, 2014.]

[Article as amended by Federal Law No. 379-FZ of November 29, 2014.]

[Article 346.50 complete.]

Article 346.51. Procedure for Calculating Tax; Procedure and Deadlines for Paying Tax

1. Tax is calculated as the percentage of the tax base corresponding to the tax rate.

If an individual entrepreneur receives a patent for less than a calendar year, tax is calculated by dividing annual income potentially receivable by the entrepreneur by the number of days in that calendar year and multiplying the result by the tax rate and the number of days in the patent term.

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

If the business activity to which the patent taxation system applies ceases before the patent expires, tax is recalculated by dividing annual income potentially receivable by the individual entrepreneur by the number of days in that calendar year and multiplying the result by the tax rate and the number of days during which the entrepreneur applied the patent taxation system.

[Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

1.1. Taxpayers may reduce tax by expenses for acquiring cash register equipment included in the cash register equipment register for use in settlements during business to which the patent taxation system applies, up to RUB 18,000 for each unit, provided that the equipment was registered with the tax authorities from February 1, 2017, through June 30, 2019, unless otherwise provided by the second textual paragraph of this paragraph.

Individual entrepreneurs conducting the activities in Article 346.43(2)(45)-(48) of this Code and having employees under employment contracts on the registration date of the cash register equipment for which the reduction is claimed may reduce tax by the expenses in the first textual paragraph of this paragraph provided that the equipment was registered from February 1, 2017, through June 30, 2018.

For purposes of this paragraph, cash register equipment acquisition expenses include the cost of purchasing the cash register equipment, fiscal storage device, and required software, and of related work and services, including equipment-configuration and other services and the cost of bringing the equipment into compliance with Federal Law No. 54-FZ of May 22, 2003, "On the Use of Cash Register Equipment in Settlements in the Russian Federation."

[As amended by Federal Law No. 302-FZ of August 3, 2018.]

The reduction under the first textual paragraph of this paragraph applies for tax periods beginning in 2018 or 2019 and ending after the individual entrepreneur registered the relevant cash register equipment.

The reduction under the second textual paragraph applies for tax periods beginning in 2018 and ending after the individual entrepreneur registered the relevant cash register equipment.

If the taxpayer received several patents in the relevant periods specified in the fourth and fifth textual paragraphs of this paragraph and cash register equipment acquisition expenses, taking the limit in the first textual paragraph into account, exceeded the tax calculated for one patent, the taxpayer may reduce tax calculated for another patent or patents by the excess.

The taxpayer sends a notice reducing tax payable in connection with application of the patent taxation system by cash register equipment acquisition expenses, in writing or electronically using an enhanced qualified electronic signature through telecommunications channels, to the tax authority with which the taxpayer is registered and to which the tax being reduced was or must be paid.

The form, format, and filing procedure for the notice are approved by the federal executive authority responsible for control and supervision in the field of taxes and fees.

[Textual paragraph repealed by Federal Law No. 263-FZ of July 14, 2022.]

If the tax authority determines from available information that statements in the notice are inaccurate or do not comply with this paragraph, it notifies the taxpayer of refusal to reduce tax by the cash register equipment acquisition expenses affected by the inaccuracy or noncompliance no later than 20 days after receiving the notice. The taxpayer must then pay tax by the prescribed deadline without that reduction and may resubmit a notice with corrected information. If the noncompliance consists of stating a reduction greater than the amount in the first textual paragraph, the tax authority refuses the reduction to the extent of the excess.

Cash register equipment acquisition expenses are not recognized in calculating tax if they were recognized in calculating taxes payable under other taxation regimes.

[Paragraph added by Federal Law No. 349-FZ of November 27, 2017.]

1.2. Tax calculated for the tax period is reduced by:

  1. insurance contributions for compulsory pension insurance, compulsory social insurance against temporary disability and in connection with maternity, compulsory medical insurance, and compulsory social insurance against industrial accidents and occupational diseases paid, within the calculated amounts, under the legislation of the Russian Federation during the calendar year in which the patent is valid, except contributions under Article 430 of this Code, and compulsory pension- and medical-insurance contributions payable under Article 430 of this Code during that calendar year;

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. expenses for payment, under the legislation of the Russian Federation, of temporary-disability benefits, except for industrial accidents and occupational diseases, for the number of days of an employee's temporary disability that are paid from the employer's funds as prescribed by Federal Law No. 255-FZ of December 29, 2006, "On Compulsory Social Insurance Against Temporary Disability and in Connection with Maternity," to the extent not covered by insurance payments made to employees by insurers licensed under the legislation of the Russian Federation for the relevant activity under contracts with employers for the benefit of employees in the event of their temporary disability, except for industrial accidents and occupational diseases, for those employer-funded days prescribed by Federal Law No. 255-FZ of December 29, 2006, "On Compulsory Social Insurance Against Temporary Disability and in Connection with Maternity";

  2. payments or contributions under voluntary personal-insurance contracts concluded for employees' benefit with insurers licensed under the legislation of the Russian Federation for the relevant activity, covering temporary disability other than industrial accidents and occupational diseases for the number of employer-funded days prescribed by Federal Law No. 255-FZ of December 29, 2006, "On Compulsory Social Insurance Against Temporary Disability and in Connection with Maternity." Those payments or contributions reduce tax if the insurance payment under the contracts does not exceed the amount, determined under the legislation of the Russian Federation, of the temporary-disability benefit, other than for industrial accidents and occupational diseases, for the number of employer-funded days prescribed by Federal Law No. 255-FZ of December 29, 2006, "On Compulsory Social Insurance Against Temporary Disability and in Connection with Maternity."

The insurance payments or contributions and benefits specified in this paragraph reduce tax calculated for the tax period if paid for employees engaged in the taxpayer's fields of activity for which tax under the patent taxation system is paid.

Taxpayers other than those specified in the seventh textual paragraph of this paragraph may reduce tax by the insurance payments or contributions and benefits specified in this paragraph by no more than 50 percent.

Taxpayers that do not make payments or other remuneration to individuals apply the reduction without the limitation in the sixth textual paragraph of this paragraph.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

If the taxpayer received several patents during a calendar year and the insurance payments or contributions and benefits specified in this paragraph exceeded tax for one patent, taking the limitation in the sixth textual paragraph into account, the taxpayer may reduce tax for another patent or patents valid during the same calendar year by the excess.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

The taxpayer sends a notice reducing tax payable in connection with application of the patent taxation system by the insurance payments or contributions and benefits specified in this paragraph, in writing or electronically using an enhanced qualified electronic signature through telecommunications channels or through the taxpayer's personal account, to the tax authority at which the taxpayer is registered as applying the patent taxation system.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

The form, format, and filing procedure for the notice are approved by the federal executive authority responsible for control and supervision in the field of taxes and fees.

[Textual paragraph repealed by Federal Law No. 263-FZ of July 14, 2022.]

If the tax authority identifies a violation of this paragraph, it notifies the taxpayer through the taxpayer's personal account, or by registered mail if the taxpayer lacks or ceases to have access to that account, of refusal to reduce tax no later than 20 days after receiving the notice to reduce tax payable under the patent taxation system by the insurance payments or contributions and benefits specified in this paragraph. The taxpayer must then pay tax by the deadline in paragraph 2 of this Article without the reduction and may resubmit the reduction notice.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

If the reduction notice states insurance payments or contributions and benefits exceeding the amount by which tax may be reduced under this paragraph, the tax authority refuses the reduction to the extent of the excess.

If, at the end of the calendar year in which the patent taxation system applied and tax was reduced on the basis of the notice, it is determined that tax was reduced by an amount exceeding insurance contributions calculated during that calendar year because:

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

the tax authority recalculates the reduction no later than two years after expiry of the patent for which the excess was established. The tax authority notifies the taxpayer of the recalculation through the taxpayer's personal account or, if access to the account is absent or has ceased, by registered mail.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

The insurance payments or contributions and benefits specified in this paragraph are not recognized in calculating taxes if they were recognized for tax purposes in the relevant tax period, including in calculating taxes payable under other taxation regimes.

Insurance contributions under Article 430 of this Code are treated as payable in the calendar year in which the patent taxation system applied also where, under Article 6.1(7) of this Code, their payment deadline falls on the first working day of the following year.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

Amounts of insurance contributions determined under Article 430 of this Code and paid after December 31, 2022, for calculation periods preceding 2023 reduce tax calculated for tax periods in 2023-2025.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 373-FZ of November 23, 2020.]

1.3. In addition to the reductions under paragraph 1.2 of this Article, taxpayers whose place of residence on the date cash register equipment was registered was in the territory of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, or Kherson Region may reduce tax by expenses for acquiring one unit of cash register equipment included in the cash register equipment register for use in settlements during business to which the patent taxation system applies, up to RUB 28,000, provided that the equipment was registered, on or before December 31, 2025, at its installation or use address in that territory.

For purposes of this paragraph, cash register equipment acquisition expenses include the cost of purchasing the cash register equipment, fiscal storage device, and required software, and of related work and services, including equipment-configuration and other services.

The reduction under the first textual paragraph of this paragraph applies, at the taxpayer's election, for the 2024 or 2025 tax period. If the taxpayer received several patents during that tax period and cash register equipment acquisition expenses, taking the limit in the first textual paragraph into account, exceeded the tax calculated for one patent, the taxpayer may reduce tax calculated for another patent or patents in that period by the excess.

The taxpayer sends a notice reducing tax payable in connection with application of the patent taxation system by cash register equipment acquisition expenses, in writing or electronically using an enhanced qualified electronic signature through telecommunications channels or through the taxpayer's personal account, to the tax authority with which the taxpayer is registered as applying the patent taxation system.

The form, format, and procedure for sending the notice are approved by the federal executive authority responsible for control and supervision in the field of taxes and fees.

If the tax authority determines from available information that statements in the notice are inaccurate or do not comply with this paragraph, it notifies the taxpayer of refusal to reduce tax by the cash register equipment acquisition expenses affected by the inaccuracy or noncompliance no later than 20 days after receiving the notice. The taxpayer must then pay tax by the prescribed deadline without that reduction and may resubmit a notice with corrected information. If the noncompliance consists of stating a reduction greater than the amount in the first textual paragraph, the tax authority refuses the reduction to the extent of the excess. If, at the end of the calendar year in which the patent taxation system applied and tax was reduced on the basis of the notice, it is determined that tax was reduced in violation of the second and third textual paragraphs of this paragraph, the tax authority recalculates the reduction no later than two years after the notice was filed. It notifies the taxpayer of the recalculation through the taxpayer's personal account or, if access to the account is absent or has ceased, by registered mail.

Cash register equipment acquisition expenses are not recognized in calculating tax if they were recognized in calculating taxes payable under other taxation regimes.

[Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

2. Taxpayers pay tax at the place of tax registration within the following deadlines, unless otherwise provided by paragraph 3 of this Article. If the patent expires on December 31, tax is paid no later than December 28:

[As amended by Federal Law No. 259-FZ of August 8, 2024.]

  1. if the patent term is less than six months, the full amount of tax is paid no later than the patent-expiration date;

  2. if the patent term is from six months up to and including a calendar year:

  1. if tax was recalculated under the third textual paragraph of paragraph 1 of this Article, the additional amount due is paid no later than 20 days after the taxpayer is deregistered by the tax authority under Article 346.46(3) of this Code.

[Textual paragraph repealed by Federal Law No. 263-FZ of July 14, 2022.]

[Subparagraph added by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph as amended by Federal Law No. 477-FZ of December 29, 2014.]

2.1. [Added by Federal Law No. 401-FZ of November 30, 2016; repealed by Federal Law No. 263-FZ of July 14, 2022.]

3. Taxpayers that lost the right to apply the 0 percent rate under Article 346.50(3) of this Code pay tax no later than the patent-expiration date.

[Paragraph added by Federal Law No. 477-FZ of December 29, 2014.]

[Article 346.51 complete.]

Article 346.52. Tax Return

No tax return for tax payable in connection with application of the patent taxation system is filed with the tax authorities.

[Article 346.52 complete.]

Article 346.53. Tax Accounting

1. For purposes of Article 346.45(6)(1) of this Code, taxpayers keep records of sales income received from business activities to which the patent taxation system applies in the Income Ledger for an Individual Entrepreneur Applying the Patent Taxation System. The form of the ledger and procedure for completing it are approved by the federal executive authority responsible for control and supervision in the field of taxes and fees.

[As amended by Federal Laws No. 401-FZ of November 30, 2016, and No. 389-FZ of July 31, 2023.]

2. For purposes of this Chapter, the date income is received is the date of:

  1. payment of income, including transfer to the taxpayer's bank accounts or, at the taxpayer's instruction, to third parties' accounts, where income is received in monetary form;

  2. transfer of income in kind, where income is received in kind;

  3. receipt of other property, work, services, and/or property rights, or discharge or payment of debt owed to the taxpayer in another manner.

3. Where a buyer uses a bill of exchange in settlement for goods, work, services, or property rights it has acquired, the date the taxpayer receives income is the date the bill is paid, meaning the date funds are received from the drawer or another person obligated under the bill, or the date the taxpayer transfers the bill to a third party by endorsement.

4. If the taxpayer refunds amounts previously received as prepayment for the supply of goods, performance of work, provision of services, or transfer of property rights, income for the tax period in which the refund is made is reduced by the refunded amount.

5. Income denominated in foreign currency is accounted for together with income denominated in rubles. Foreign-currency income is translated into rubles at the official exchange rate established by the Central Bank of the Russian Federation on the date the income is received.

Income received in kind is accounted for at market prices determined taking Article 105.3 of this Code into account.

6. If an individual entrepreneur applies the patent taxation system and conducts other business activities to which another taxation regime applies, the entrepreneur must keep records of property, obligations, and business transactions under the procedure for the relevant regime.

[Article 346.53 complete.]

Section IX. Regional Taxes and Fees

[Section added by Federal Law No. 148-FZ of November 27, 2001.]

Chapter 27. [Articles 347-355]

[Chapter repealed by Federal Law No. 148-FZ of November 27, 2001.]

Chapter 28. Transport Tax

[Chapter added by Federal Law No. 110-FZ of July 24, 2002.]

Article 356. General Provisions

Transport tax, hereinafter in this Chapter referred to as tax, is established by this Code and laws on the tax enacted by constituent entities of the Russian Federation, is brought into effect by those laws in accordance with this Code, and is payable within the relevant constituent entity unless otherwise provided by Article 356.1 of this Code.

[As amended by Federal Law No. 199-FZ of June 11, 2021.]

When establishing the tax, legislative bodies of constituent entities of the Russian Federation determine the tax rate within the limits in this Chapter. For taxpayer organizations, those legislative bodies also determine the procedure for paying the tax.

[As amended by Federal Laws No. 284-FZ of October 4, 2014, No. 325-FZ of September 29, 2019, and No. 389-FZ of July 31, 2023.]

When the tax is established, laws of constituent entities of the Russian Federation may also provide tax reliefs and the grounds and procedure for applying them.

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

[Article 356 complete.]

Article 356.1. Special Rules for Establishing and Imposing Tax in the Sirius Federal Territory

1. The tax payable in the Sirius federal territory is established by this Chapter.

2. Tax in the Sirius federal territory is imposed at the rates in Article 361(1) of this Code.

3. The following persons in whose names vehicles located in the Sirius federal territory are registered are exempt from tax:

  1. Heroes of the Soviet Union; Heroes of the Russian Federation; Heroes of Socialist Labor; holders of all classes of the Orders of Glory and Labor Glory; Heroes of Kuban; Heroes of Labor of Kuban; veterans of the Great Patriotic War; individuals entitled to social support under Law of the Russian Federation No. 1244-I of May 15, 1991, "On the Social Protection of Citizens Exposed to Radiation as a Result of the Chernobyl Nuclear Power Plant Disaster," Federal Law No. 175-FZ of November 26, 1998, "On the Social Protection of Citizens of the Russian Federation Exposed to Radiation as a Result of the 1957 Accident at the Mayak Production Association and Discharges of Radioactive Waste into the Techa River," or Federal Law No. 2-FZ of January 10, 2002, "On Social Guarantees for Citizens Exposed to Radiation as a Result of Nuclear Tests at the Semipalatinsk Test Site"; individuals that directly participated as members of special-risk units in testing nuclear and thermonuclear weapons or responding to accidents at nuclear installations on weapons systems and military facilities; and persons with Group I or Group II disabilities, with respect to passenger cars having engine power up to and including 150 horsepower, motorboats having engine power up to and including 20 horsepower, and motorcycles and motor scooters having engine power up to and including 35 horsepower;

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. persons having three or more minor children, including children under 23 years of age enrolled full-time in educational organizations, with respect to passenger cars having engine power up to and including 150 horsepower and buses having engine power up to and including 150 horsepower;

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. one parent or legal representative of a child with a disability who has an opinion confirming medical indications for acquiring a vehicle under the child's individual rehabilitation or habilitation program issued by a federal state medical-and-social-expert institution, with respect to passenger cars having engine power up to and including 150 horsepower;

  2. organizations and individuals, with respect to motor vehicles equipped exclusively with electric motors having power up to and including 150 horsepower.

[Paragraph added by Federal Law No. 382-FZ of November 29, 2021.]

4. The tax reliefs in paragraph 3 of this Article are granted for one taxable object of each type having the highest calculated amount of tax, under the procedure in Article 361.1(3) of this Code.

[Paragraph added by Federal Law No. 382-FZ of November 29, 2021.]

5. The representative body of the Sirius federal territory may establish tax reliefs not provided by this Article and the grounds and procedure for taxpayers to apply them.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Article added by Federal Law No. 199-FZ of June 11, 2021.]

[Article 356.1 complete.]

Article 357. Taxpayers

Taxpayers of the tax, hereinafter in this Chapter referred to as taxpayers, are persons in whose names vehicles recognized as taxable objects under Article 358 of this Code are registered in accordance with the legislation of the Russian Federation.

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

[Textual part repealed by Federal Law No. 305-FZ of July 2, 2021.]

Persons that are organizers of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi under Article 3 of Federal Law No. 310-FZ of December 1, 2007, "On Organizing and Holding the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi, Developing Sochi as a Mountain-Climate Resort, and Amending Certain Legislative Acts of the Russian Federation," and persons that are marketing partners of the International Olympic Committee under Article 3.1 of that Federal Law are not taxpayers with respect to vehicles they own and use exclusively in connection with organizing and/or holding those Games and developing Sochi as a mountain-climate resort.

[Textual part added by Federal Law No. 310-FZ of December 1, 2007; as amended by Federal Law No. 242-FZ of July 30, 2010.]

UEFA (Union of European Football Associations) and UEFA subsidiaries through December 31, 2021, inclusive, and FIFA (Federation Internationale de Football Association) and FIFA subsidiaries specified in the Federal Law "On Preparing and Holding in the Russian Federation the 2018 FIFA World Cup, 2017 FIFA Confederations Cup, and UEFA Euro 2020 and on Amending Certain Legislative Acts of the Russian Federation" are not taxpayers.

[Textual part added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Laws No. 101-FZ of May 1, 2019, and No. 101-FZ of April 20, 2021.]

Confederations; national football associations, including the Russian Football Union; the Russia 2018 Organizing Committee and its subsidiaries; FIFA media-information producers; and FIFA suppliers of goods, work, and services as defined by that Federal Law are not taxpayers with respect to vehicles they own and use only for events under that Federal Law. Nor, through December 31, 2021, inclusive, are the Russian Football Union; the local organizing structure; UEFA commercial partners; UEFA suppliers of goods, work, and services; and UEFA broadcasters as defined by that Federal Law taxpayers with respect to vehicles they own and use only for events to prepare for and hold UEFA Euro 2020 in the Russian Federation under that Federal Law.

[Textual part added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Laws No. 101-FZ of May 1, 2019, and No. 101-FZ of April 20, 2021.]

Organizations registered in the Kuril Islands are not taxpayers while exercising the right under Article 246.3 of this Code to exemption from corporate profit-tax taxpayer obligations. If an organization loses that right under Article 246.3(3), it becomes a taxpayer from the first day of the tax period in which the right is lost, and tax or an advance tax payment is recaptured and paid to the budget under the prescribed procedure together with late-payment interest accruing from the day following the payment date established by Article 363 of this Code.

[Textual part added by Federal Law No. 50-FZ of March 9, 2022.]

[Article 357 complete.]

Article 358. Taxable Object

1. Taxable objects are motor vehicles, motorcycles, motor scooters, buses and other self-propelled pneumatic-tire and tracked machines and mechanisms, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, motor sledges, motorboats, personal watercraft, non-self-propelled or towed vessels, and other watercraft and aircraft, hereinafter in this Chapter referred to as vehicles, registered under the prescribed procedure in accordance with the legislation of the Russian Federation.

2. The following are not taxable objects:

  1. [Repealed by Federal Law No. 63-FZ of April 15, 2019.]

  2. passenger cars specially equipped for use by persons with disabilities, and passenger cars having engine power up to 100 horsepower, or 73.55 kW, received or acquired through social-protection bodies under the procedure prescribed by law;

  3. commercial fishing sea and river vessels;

  4. passenger and freight sea vessels, river vessels, and aircraft owned, held under economic management, or held under operational management by organizations and individual entrepreneurs whose principal activity is passenger and/or freight transport;

[As amended by Federal Law No. 368-FZ of December 27, 2009.]

  1. [Repealed by Federal Law No. 425-FZ of November 28, 2025.]

  2. vehicles held under operational management by federal executive authorities and federal state bodies in which the legislation of the Russian Federation provides for military and/or equivalent service;

[As amended by Federal Laws No. 283-FZ of November 28, 2009, and No. 145-FZ of June 4, 2014.]

  1. [Repealed by Federal Law No. 389-FZ of July 31, 2023.]

  2. air-ambulance and medical-service airplanes and helicopters;

  3. vessels registered in the Russian International Register of Ships;

[Subparagraph added by Federal Law No. 168-FZ of December 20, 2005.]

  1. fixed and floating offshore platforms, mobile offshore drilling units, and drill ships;

[Subparagraph added by Federal Law No. 268-FZ of September 30, 2013.]

  1. vessels registered in the Russian Open Register of Ships by persons that obtained the status of a participant in a special administrative region under Federal Law No. 291-FZ of August 3, 2018, "On Special Administrative Regions in Kaliningrad Region and Primorye Territory";

[Subparagraph added by Federal Law No. 324-FZ of September 29, 2019.]

  1. aircraft registered in the State Register of Civil Aircraft by persons that obtained the status of a participant in a special administrative region under Federal Law No. 291-FZ of August 3, 2018, "On Special Administrative Regions in Kaliningrad Region and Primorye Territory";

[Subparagraph added by Federal Law No. 324-FZ of September 29, 2019.]

  1. rowing boats and motorboats having engine power not exceeding 5 horsepower that were registered under the procedure in force before Federal Law No. 36-FZ of April 23, 2012, "On Amending Certain Legislative Acts of the Russian Federation with Respect to Defining the Concept of a Small Vessel," entered into force.

[Subparagraph added by Federal Law No. 305-FZ of July 2, 2021.]

[Article 358 complete.]

Article 359. Tax Base

1. The tax base is determined:

  1. for vehicles having engines, other than those in subparagraph 1.1 of this paragraph, as engine power in horsepower;

[As amended by Federal Law No. 108-FZ of August 20, 2004.]

1.1. for aircraft for which jet-engine thrust is determined, as the aircraft's rated static jet-engine thrust, or total rated static thrust of all jet engines, at takeoff power under ground conditions, in kilogram-force;

[Subparagraph added by Federal Law No. 108-FZ of August 20, 2004.]

  1. for non-self-propelled or towed watercraft for which gross tonnage is determined, as gross tonnage;

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

  1. for watercraft and aircraft not specified in subparagraphs 1, 1.1, and 2 of this paragraph, as one vehicle unit.

[As amended by Federal Law No. 108-FZ of August 20, 2004.]

2. For the vehicles in paragraph 1(1), (1.1), and (2) of this Article, the tax base is determined separately for each vehicle.

[As amended by Federal Law No. 108-FZ of August 20, 2004.]

For the vehicles in paragraph 1(3) of this Article, the tax base is determined separately.

[Article 359 complete.]

Article 360. Tax Period; Reporting Period

1. The tax period is the calendar year.

2. For taxpayer organizations, the reporting periods are the first, second, and third quarters.

[As amended by Federal Law No. 347-FZ of November 4, 2014.]

3. When establishing the tax, legislative bodies of constituent entities of the Russian Federation may elect not to establish reporting periods.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Article as amended by Federal Law No. 131-FZ of October 20, 2005.]

[Article 360 complete.]

Article 361. Tax Rates

1. Laws of constituent entities of the Russian Federation establish tax rates by engine power, jet-engine thrust, or gross tonnage, calculated per horsepower of engine power, per kilogram-force of jet-engine thrust, per register ton, per unit of gross tonnage, or per vehicle unit, respectively, at the following amounts:

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

Taxable object Tax rate, RUB
Passenger cars, per horsepower: up to and including 100 hp (73.55 kW) 2.5
Passenger cars, per horsepower: over 100 through 150 hp (over 73.55 through 110.33 kW) 3.5
Passenger cars, per horsepower: over 150 through 200 hp (over 110.33 through 147.1 kW) 5
Passenger cars, per horsepower: over 200 through 250 hp (over 147.1 through 183.9 kW) 7.5
Passenger cars, per horsepower: over 250 hp (over 183.9 kW) 15
Motorcycles and motor scooters, per horsepower: up to and including 20 hp (14.7 kW) 1
Motorcycles and motor scooters, per horsepower: over 20 through 35 hp (over 14.7 through 25.74 kW) 2
Motorcycles and motor scooters, per horsepower: over 35 hp (over 25.74 kW) 5
Buses, per horsepower: up to and including 200 hp (147.1 kW) 5
Buses, per horsepower: over 200 hp (over 147.1 kW) 10
Freight vehicles, per horsepower: up to and including 100 hp (73.55 kW) 2.5
Freight vehicles, per horsepower: over 100 through 150 hp (over 73.55 through 110.33 kW) 4
Freight vehicles, per horsepower: over 150 through 200 hp (over 110.33 through 147.1 kW) 5
Freight vehicles, per horsepower: over 200 through 250 hp (over 147.1 through 183.9 kW) 6.5
Freight vehicles, per horsepower: over 250 hp (over 183.9 kW) 8.5
Other self-propelled pneumatic-tire and tracked vehicles, machines, and mechanisms, per horsepower 2.5
Snowmobiles and motor sledges, per horsepower: up to and including 50 hp (36.77 kW) 2.5
Snowmobiles and motor sledges, per horsepower: over 50 hp (over 36.77 kW) 5
Boats, motorboats, and other watercraft, per horsepower: up to and including 100 hp (73.55 kW) 10
Boats, motorboats, and other watercraft, per horsepower: over 100 hp (over 73.55 kW) 20
Yachts and other sail-and-motor vessels, per horsepower: up to and including 100 hp (73.55 kW) 20
Yachts and other sail-and-motor vessels, per horsepower: over 100 hp (over 73.55 kW) 40
Personal watercraft, per horsepower: up to and including 100 hp (73.55 kW) 25
Personal watercraft, per horsepower: over 100 hp (over 73.55 kW) 50
Non-self-propelled or towed vessels for which gross tonnage is determined, per register ton or, if gross tonnage is stated without a unit, per gross-tonnage unit 20
Airplanes, helicopters, and other aircraft having engines, per horsepower 25
Airplanes having jet engines, per kilogram-force of thrust 20
Other watercraft and aircraft having no engines, per vehicle unit 200

[Towed-vessel entry as amended by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph as amended by Federal Law No. 307-FZ of November 27, 2010.]

2. Laws of constituent entities of the Russian Federation may increase or decrease the rates in paragraph 1 of this Article, but by no more than a factor of ten.

[As amended by Federal Law No. 282-FZ of November 28, 2009.]

The limit on decreasing rates does not apply to passenger cars having engine power up to and including 150 horsepower, or 110.33 kW, per horsepower.

[Textual paragraph added by Federal Law No. 307-FZ of November 27, 2010.]

3. Differentiated tax rates may be established for each vehicle category and by the number of years elapsed since the vehicle's year of manufacture and/or by its environmental class.

[As amended by Federal Law No. 282-FZ of November 28, 2009.]

The number of years elapsed since a vehicle's year of manufacture is determined as of January 1 of the current year in calendar years beginning with the year following its year of manufacture.

[Textual paragraph added by Federal Law No. 282-FZ of November 28, 2009.]

4. If laws of constituent entities of the Russian Federation do not establish tax rates, tax is imposed at the rates in paragraph 1 of this Article.

[Paragraph added by Federal Law No. 202-FZ of November 29, 2012.]

[Article 361 complete.]

Article 361.1. Tax Reliefs

1. Individuals are exempt from tax for each vehicle having an authorized maximum mass exceeding 12 metric tons and registered in the vehicle register of the toll-collection system, hereinafter in this Chapter referred to as the register, if the charge toward compensation for damage caused to federal public roads by vehicles having an authorized maximum mass exceeding 12 metric tons, hereinafter in this Chapter referred to as the charge, paid for that vehicle during the tax period is greater than or equal to the tax calculated for the period.

2. If the tax calculated for such a vehicle exceeds the charge paid for it during the tax period, tax relief is granted in the amount of the charge by reducing tax by that amount.

2.1. The following are exempt from tax:

  1. combat veterans;

  2. the persons specified in Article 407(1)(9.1)-(9.5) of this Code;

  3. agricultural producers, with respect to tractors; self-propelled combines; self-propelled machines for transporting and applying mineral fertilizers; and special or specialized motor vehicles registered in their names and used during the tax period, irrespective of the period of actual use during the tax period, in agricultural work for producing agricultural products;

  4. the persons specified in Article 407(1)(1) of this Code.

[Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

2.2. The conditions and procedure for granting tax relief under paragraph 2.1(1), (2), and (4) of this Article are analogous to those in Article 407(1.1)-(1.3) and (7) of this Code.

[Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

2.3. In determining tax payable, relief under paragraph 2.1(1), (2), and (4) of this Article is granted for one vehicle selected by the taxpayer, regardless of the number of grounds for applying tax reliefs.

That relief is not granted for passenger cars for which tax is calculated using the increasing coefficient in Article 362(2) of this Code, or for watercraft other than motorboats or for aircraft.

[Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

3. Taxpayers entitled to tax reliefs under tax-and-fee legislation file an application for the relief with a tax authority of their choice and may file documents substantiating the entitlement. Individual taxpayers may file the application and documents through a multifunctional center for state and municipal services.

[As amended by Federal Laws No. 63-FZ of April 15, 2019, No. 325-FZ of September 29, 2019, and No. 389-FZ of July 31, 2023.]

If the tax authority does not have documents substantiating the taxpayer's entitlement, including because the taxpayer did not file them, it uses the information in the application to request substantiating information from bodies and other persons that possess it.

[As amended by Federal Law No. 63-FZ of April 15, 2019.]

A body or other person receiving the request must comply within seven days after receipt or, within the same period, inform the tax authority why it cannot comply.

[As amended by Federal Law No. 63-FZ of April 15, 2019.]

Within three days after receiving such a communication, the tax authority must inform the taxpayer that the requested substantiating information was not received and that the taxpayer must file substantiating documents.

The tax authority considers an application within 30 days after receipt. If it sends a request under this paragraph, the head or deputy head of the tax authority may extend consideration by no more than 30 days and must notify the taxpayer.

[Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

After considering the application, the tax authority sends the taxpayer, by the method stated in the application, a notice granting tax relief or a communication refusing it.

[Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

The notice granting relief must state the grounds, taxable objects, and periods for which relief is granted. The refusal communication must state the grounds for refusal, taxable objects, and the period from which relief is not granted.

[Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

The federal executive authority responsible for control and supervision in the field of taxes and fees approves the application forms for organizations and individuals, completion procedures, electronic formats, relief-notice form, and refusal-communication form.

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

If a taxpayer entitled to relief does not file an application and does not report refusal to apply the relief, relief is granted on the basis of information obtained by the tax authority under this Code and other federal laws beginning with the tax period in which the entitlement arose.

[Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Laws No. 374-FZ of November 23, 2020, and No. 305-FZ of July 2, 2021.]

[Paragraph as amended by Federal Law No. 286-FZ of September 30, 2017.]

[Article added by Federal Law No. 249-FZ of July 3, 2016.]

[Article 361.1 complete.]

Article 362. Procedure for Calculating Tax and Advance Tax Payments

[Heading as amended by Federal Law No. 131-FZ of October 20, 2005.]

1. Tax and advance tax payments are calculated on the basis of information from bodies, organizations, and officials that conduct state registration of vehicles under the legislation of the Russian Federation, unless otherwise provided by this Article.

Taxpayer organizations independently calculate tax and advance tax payments.

Tax authorities calculate tax payable by individual taxpayers.

[Paragraph as amended by Federal Law No. 305-FZ of July 2, 2021.]

2. Unless otherwise provided by this Article, tax payable to the budget at the end of the tax period is calculated separately for each vehicle as the applicable tax base multiplied by the tax rate.

For taxpayer organizations, tax payable to the budget is calculated as calculated tax less advance tax payments payable during the tax period.

[As amended by Federal Law No. 347-FZ of November 4, 2014.]

Tax is calculated using the following increasing coefficient:

[Textual paragraph added by Federal Law No. 214-FZ of July 23, 2013.]

[Textual paragraph added by Federal Law No. 214-FZ of July 23, 2013; repealed by Federal Law No. 67-FZ of March 26, 2022.]

[Textual paragraph added by Federal Law No. 214-FZ of July 23, 2013; repealed by Federal Law No. 335-FZ of November 27, 2017.]

[Textual paragraph added by Federal Law No. 214-FZ of July 23, 2013; repealed by Federal Law No. 335-FZ of November 27, 2017.]

[Textual paragraph added by Federal Law No. 214-FZ of July 23, 2013; repealed by Federal Law No. 67-FZ of March 26, 2022.]

[Textual paragraph added by Federal Law No. 214-FZ of July 23, 2013.]

[Textual paragraph added by Federal Law No. 214-FZ of July 23, 2013.]

The periods in this paragraph are counted beginning with the relevant passenger car's year of manufacture.

[Textual paragraph added by Federal Law No. 214-FZ of July 23, 2013.]

The federal executive authority responsible for state policy and regulatory rulemaking in the field of trade establishes the procedure for calculating the average value of passenger cars for purposes of this Chapter. It posts on its official website no later than March 31 of the relevant tax period the list, applicable for that tax period, of passenger cars having an average value of at least RUB 10 million.

[Textual paragraph added by Federal Law No. 214-FZ of July 23, 2013; as amended by Federal Laws No. 327-FZ of November 28, 2015, and No. 67-FZ of March 26, 2022.]

Tax calculated at the end of the tax period by a taxpayer organization for each vehicle having an authorized maximum mass exceeding 12 metric tons and registered in the register is reduced by the charge paid for that vehicle during the period.

[Textual paragraph added by Federal Law No. 249-FZ of July 3, 2016.]

If applying the tax deduction under this paragraph results in a negative amount of tax payable to the budget, tax is treated as zero.

[Textual paragraph added by Federal Law No. 249-FZ of July 3, 2016.]

Information from the register is filed with the tax authorities each year by February 15 under the procedure determined by the federal executive authority in the field of transport in agreement with the federal executive authority responsible for control and supervision in the field of taxes and fees.

[Textual paragraph added by Federal Law No. 249-FZ of July 3, 2016.]

[Paragraph as amended by Federal Law No. 131-FZ of October 20, 2005.]

2.1. At the end of each reporting period, taxpayer organizations calculate advance tax payments as one fourth of the applicable tax base multiplied by the tax rate, taking the increasing coefficient in paragraph 2 of this Article into account.

[Paragraph added by Federal Law No. 131-FZ of October 20, 2005; as amended by Federal Law No. 347-FZ of November 4, 2014.]

3. If a vehicle is registered and/or deregistered, removed from registration, deleted from a state ship register, or otherwise removed during a tax or reporting period, tax or an advance tax payment is calculated using a coefficient equal to the number of complete months during which the vehicle was registered in the taxpayer's name divided by the number of calendar months in the tax or reporting period.

[As amended by Federal Laws No. 131-FZ of October 20, 2005, and No. 396-FZ of December 29, 2015.]

If a vehicle is registered on or before the 15th day of a month or deregistered after the 15th day, the month of registration or deregistration is treated as a complete month.

[Textual paragraph added by Federal Law No. 396-FZ of December 29, 2015.]

If a vehicle is registered after the 15th day of a month or deregistered on or before the 15th day, the month of registration or deregistration is excluded when determining the coefficient.

[Textual paragraph added by Federal Law No. 396-FZ of December 29, 2015.]

3.1. For a taxable object that ceased to exist because it was lost or destroyed, tax calculation ends from the first day of the month in which the loss or destruction occurred, on the basis of an application filed by the taxpayer with a tax authority of its choice. The taxpayer may file documents substantiating the loss or destruction with the application. Individual taxpayers may file the application and documents through a multifunctional center for state and municipal services.

If the tax authority does not have substantiating documents, including because the taxpayer did not file them, it uses information in the application to request substantiating information from bodies and other persons that possess it.

A body or other person receiving the request must comply within seven days after receipt or, within the same period, inform the tax authority why it cannot comply.

Within three days after receiving such a communication, the tax authority must inform the taxpayer that the requested substantiating information was not received and that the taxpayer must file substantiating documents.

The tax authority considers the application within 30 days after receipt. If it sends a request under this paragraph, the head or deputy head of the tax authority may extend consideration by no more than 30 days and must notify the taxpayer.

After considering the application, the tax authority sends the taxpayer, by the method stated in the application, a notice ending tax calculation because the object was lost or destroyed or a communication stating that there is no ground to end tax calculation.

The notice must state the grounds, taxable objects, and period from which tax calculation ends. The communication must state the grounds for refusing to end calculation and the taxable objects.

The federal executive authority responsible for control and supervision in the field of taxes and fees approves the application form, completion procedure, electronic format, notice form, and no-ground communication form.

If the taxpayer does not file an application, tax calculation ends from the first day of the month in which the object was lost or destroyed on the basis of information obtained by the tax authority under this Code and other federal laws.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

3.2. For watercraft and aircraft in common fractional ownership, tax or an advance tax payment is calculated for each co-owner in proportion to that person's ownership share.

For watercraft and aircraft in common joint ownership, tax or an advance tax payment is calculated for each joint owner in equal shares.

If a taxpayer's share in common ownership of watercraft or aircraft changes during a tax or reporting period, tax or an advance tax payment is calculated using the coefficient determined under paragraph 3 of this Article.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

3.3. If a taxpayer's entitlement to tax relief arises or ends during a tax or reporting period, tax or an advance tax payment for the taxable object to which relief applies is calculated using a coefficient equal to the number of complete months without tax relief divided by the number of calendar months in the tax or reporting period. The month in which the entitlement arises and the month in which it ends are each treated as a complete month.

[Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

3.4. For a vehicle whose ownership ended because it was compulsorily taken on a ground prescribed by federal law, tax calculation ends from the first day of the month in which it was taken from its owner, on the basis of an application filed by the taxpayer with a tax authority of its choice. The taxpayer may file documents substantiating the compulsory taking with the application. Individual taxpayers may file the application and documents through a multifunctional center for state and municipal services.

If the tax authority does not have substantiating documents, including because the taxpayer did not file them, it uses information in the application to request substantiating information from bodies and other persons that possess it.

A body or other person receiving the request must comply within seven days after receipt or, within the same period, inform the tax authority why it cannot comply.

Within three days after receiving such a communication, the tax authority must inform the taxpayer that the requested substantiating information was not received and that the taxpayer must file substantiating documents.

The tax authority considers the application within 30 days after receipt. If it sends a request under this paragraph, the head or deputy head of the tax authority may extend consideration by no more than 30 days and must notify the taxpayer.

After considering the application, the tax authority sends the taxpayer, by the method stated in the application, a notice ending tax calculation because the vehicle was compulsorily taken or a communication stating that there is no ground to end tax calculation.

The notice must state the grounds, taxable objects, and period from which tax calculation ends. The communication must state the grounds for refusing to end calculation and the taxable objects.

The federal executive authority responsible for control and supervision in the field of taxes and fees approves the application form, completion procedure, electronic format, notice form, and no-ground communication form.

[Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

3.5. For a vehicle being sought because it was stolen, and for a vehicle whose search for that reason has ended, tax and advance-tax calculation ends from the first day of the month in which the search began through the month preceding its return to the person in whose name it is registered, on the basis of an application filed by the taxpayer with a tax authority of its choice. The taxpayer may file documents issued by an authorized body substantiating that the vehicle was being sought during a particular period or that a vehicle whose search ended was not returned to the registered person. Individual taxpayers may file the application and documents through a multifunctional center for state and municipal services.

If the tax authority does not have those documents, including because the taxpayer did not file them, it uses information in the application to request the information from the authorized body that possesses it.

The authorized body must comply within seven days after receiving the request or, within the same period, inform the tax authority that it does not have the requested information.

Within three days after receiving that communication, the tax authority must inform the taxpayer that the requested information was not received and that the taxpayer must file substantiating documents.

The tax authority considers the application within 30 days after receipt. If it sends a request under this paragraph, the head or deputy head of the tax authority may extend consideration by no more than 30 days and must notify the taxpayer.

After considering the application, the tax authority sends the taxpayer, by the method stated in the application, a notice ending tax or advance-tax calculation for the vehicle being sought or whose search ended, or a communication stating that there is no ground to end calculation for the vehicle stated in the application.

The notice must state the grounds, taxable objects, and period during which tax or an advance tax payment is not calculated. The communication must state the grounds for refusing to end calculation and the taxable objects.

The federal executive authority responsible for control and supervision in the field of taxes and fees approves the application form, completion procedure, electronic format, notice form, and no-ground communication form.

If the taxpayer does not file an application, tax and advance-tax calculation for a vehicle being sought or whose search ended without its return to the registered person ends from the first day of the month in which the search began through the month preceding its return, on the basis of information obtained by the tax authority under this Code and other federal laws.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

3.6. If a vehicle's location changes during a tax or reporting period, tax or an advance tax payment is calculated at the new location beginning on the first day of the month following the month of the change.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

3.7. If a vehicle's characteristics change during a tax or reporting period, tax or an advance tax payment is calculated using the coefficient determined under paragraph 3 of this Article.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

4. [Repealed by Federal Law No. 248-FZ of July 23, 2013.]

5. [Repealed by Federal Law No. 248-FZ of July 23, 2013.]

6. When establishing the tax, the legislative body of a constituent entity of the Russian Federation may provide that particular categories of taxpayers need not calculate or pay advance tax payments during the tax period.

[Paragraph added by Federal Law No. 131-FZ of October 20, 2005; as amended by Federal Law No. 389-FZ of July 31, 2023.]

7. A body or other person authorized by the federal executive authority responsible for developing and implementing state policy and regulatory rulemaking in the field of internal affairs must file with the federal executive authority responsible for control and supervision in the field of taxes and fees information on vehicles that were being sought because they had been stolen. The information is filed annually by March 1 of the year following the year to which it relates.

The federal executive authority responsible for control and supervision in the field of taxes and fees approves the form, completion procedure, electronic format, and filing procedure for that information.

The authorized body or other person also files the information with a tax authority at its request within five days after receiving the request.

The information is filed with the tax authorities free of charge.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

8. If tax-and-fee legislation provides a ground for recalculating tax previously calculated, an individual taxpayer may file an application for recalculation with a tax authority of the taxpayer's choice. The taxpayer may file documents substantiating the ground, including the taxable object's characteristics, proper application of the tax rate or tax relief, or a statutory ground for exemption from tax. Individual taxpayers may file the application and documents through a multifunctional center for state and municipal services.

If the tax authority does not have substantiating documents, including because the taxpayer did not file them, it uses information in the application to request substantiating information from bodies and other persons that possess it.

A body or other person receiving the request must comply within seven days after receipt or, within the same period, inform the tax authority that it does not have the requested information.

Within three days after receiving such a communication, the tax authority must inform the individual taxpayer that the requested information was not received and that the taxpayer must file substantiating documents.

The tax authority considers the application within 30 days after receipt. If it sends a request under this paragraph, the head or deputy head of the tax authority may extend consideration by no more than 30 days and must notify the individual taxpayer.

After considering the application, the tax authority sends the individual taxpayer, by the method stated in the application, a notice of recalculation of the previously calculated tax amount or a message of refusal to recalculate it.

The recalculation notice must state the grounds, taxable objects, and period for which tax was recalculated. The refusal message must state the grounds for refusal and the taxable objects.

If the previously calculated tax amount changes as a result of consideration, the tax authority sends the individual taxpayer, together with the recalculation notice, a tax notice generated in connection with the recalculation, unless otherwise provided by this Code.

The federal executive authority responsible for control and supervision in the field of taxes and fees approves the application form, completion procedure, electronic format, recalculation-notice form, and refusal-message form.

If the individual taxpayer does not file an application, recalculation is made on the basis of information obtained by the tax authority under this Code and other federal laws beginning with the tax period in which the ground for recalculation arose, unless otherwise provided by this Code.

If an application is filed on a ground in paragraph 3.1, 3.4, or 3.5 of this Article or Article 361.1(3) of this Code, it is considered under this paragraph without applying paragraph 3.1, 3.4, or 3.5 of this Article or Article 361.1(3) of this Code.

[Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

[Article 362 complete.]

Article 363. Procedure and Deadlines for Paying Tax and Advance Tax Payments

[Heading as amended by Federal Law No. 131-FZ of October 20, 2005.]

1. Taxpayers pay or transfer tax and advance tax payments to the budget at the location of the vehicles.

[As amended by Federal Laws No. 52-FZ of April 2, 2014, and No. 263-FZ of July 14, 2022.]

Taxpayer organizations pay tax no later than February 28 of the year following the elapsed tax period and pay advance tax payments no later than the 28th day of the month following the elapsed reporting period.

[Textual paragraph added by Federal Law No. 131-FZ of October 20, 2005; as amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 263-FZ of July 14, 2022.]

Individual taxpayers pay tax no later than December 1 of the year following the elapsed tax period, unless otherwise provided by this paragraph.

[Textual paragraph added by Federal Law No. 229-FZ of July 27, 2010; as amended by Federal Laws No. 334-FZ of December 2, 2013, No. 320-FZ of November 23, 2015, and No. 259-FZ of August 8, 2024.]

Tax calculated as a result of recalculating a previously calculated tax amount is paid by an individual taxpayer no later than the 28th day of the third month following the month in which the related tax notice was generated.

[Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

2. During the tax period, taxpayer organizations pay advance tax payments unless laws of constituent entities of the Russian Federation provide otherwise. At the end of the tax period, they pay tax calculated under Article 362(2) of this Code.

[As amended by Federal Laws No. 131-FZ of October 20, 2005, and No. 347-FZ of November 4, 2014.]

Taxpayer organizations do not pay calculated advance tax payments for a vehicle having an authorized maximum mass exceeding 12 metric tons and registered in the register.

[Textual paragraph added by Federal Law No. 249-FZ of July 3, 2016.]

3. Individual taxpayers pay tax on the basis of a tax notice sent by the tax authority.

[As amended by Federal Laws No. 62-FZ of June 18, 2005, No. 347-FZ of November 4, 2014, and No. 389-FZ of July 31, 2023.]

A tax notice may be sent for no more than the three tax periods preceding the calendar year in which it is sent.

[Textual paragraph added by Federal Law No. 283-FZ of November 28, 2009.]

The taxpayers specified in the first textual paragraph of this paragraph pay tax for no more than the three tax periods preceding the calendar year in which the notice in the second textual paragraph is sent.

[Textual paragraph added by Federal Law No. 283-FZ of November 28, 2009.]

[Textual paragraph added by Federal Law No. 283-FZ of November 28, 2009; repealed by Federal Law No. 263-FZ of July 14, 2022.]

4. To ensure complete payment by taxpayer organizations, tax authorities transmit or send to those taxpayers or their separate subdivisions, at the location of the organizations' vehicles, messages of tax amounts calculated by the tax authorities, hereinafter in this Article referred to as messages of calculated tax, within the following deadlines:

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

  1. within ten days after the tax authority prepares a message of calculated tax payable by the taxpayer organization for the elapsed tax period, but no later than six months after the payment deadline for that period;

  2. no later than two months after the tax authority receives documents and/or other information requiring calculation or recalculation of tax payable by the taxpayer organization for earlier tax periods;

  3. no later than three months after the tax authority receives information from the Unified State Register of Legal Entities that the organization is in liquidation, that a decision has been made on its forthcoming removal from the register, or that proceedings have been commenced in an organizational-bankruptcy case;

[As amended by Federal Laws No. 305-FZ of July 2, 2021, and No. 259-FZ of August 8, 2024.]

  1. no later than one month after the deadline for an advance tax payment at the end of each reporting period payable by an organization to which a message of calculated tax was transmitted or sent under subparagraph 3 of this paragraph;

[Subparagraph added by Federal Law No. 382-FZ of November 29, 2021.]

  1. no later than five days after the tax authority receives information from the State Register of Accredited Branches and Representative Offices of Foreign Legal Entities that a taxpayer foreign organization filed an application to terminate accreditation of its branch or representative office.

[Subparagraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 63-FZ of April 15, 2019.]

5. A message of calculated tax is prepared on the basis of documents and other information available to the tax authority.

The message must state the taxable object, tax base, tax period, tax rate, and calculated tax amount.

The tax authority transmits the message electronically to the taxpayer organization or its separate subdivision through telecommunications channels via an electronic-document-management operator or through the taxpayer's personal account. If neither method is possible, the message is sent by registered mail and is treated as received six days after it was sent.

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

A taxpayer organization may obtain a message of calculated tax from any tax authority by filing an application for its issuance. The message is transmitted or sent to the head of the organization or its representative no later than five days after the tax authority receives the application.

[Textual paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

The federal executive authority responsible for control and supervision in the field of taxes and fees approves the application form, completion procedure, and electronic format.

[Textual paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

[Paragraph added by Federal Law No. 63-FZ of April 15, 2019.]

6. Within 20 days after receiving a message of calculated tax, including where tax paid for the relevant period does not correspond to the amount in the message, a taxpayer organization or its separate subdivision may file with the tax authority explanations and/or documents substantiating correct calculation and complete and timely payment of tax, proper application of reduced rates or tax reliefs, or a statutory ground for exemption.

[As amended by Federal Laws No. 305-FZ of July 2, 2021, and No. 382-FZ of November 29, 2021.]

The federal executive authority responsible for control and supervision in the field of taxes and fees approves the form, completion procedure, and electronic format for the explanations.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 63-FZ of April 15, 2019.]

7. The tax authority considers explanations and/or documents filed by a taxpayer organization or its separate subdivision within one month after receipt. To obtain additional information and/or documents connected with calculation of tax, the head or deputy head of the tax authority may extend consideration by no more than one month and must notify the taxpayer organization or separate subdivision.

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

The tax authority informs the taxpayer organization or separate subdivision of the results within the period in the first textual paragraph of this paragraph. If the tax amount in the message changes as a result, the tax authority transmits or sends an updated message of calculated tax within ten days after preparing it.

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

[Textual paragraph repealed by Federal Law No. 263-FZ of July 14, 2022.]

[Paragraph added by Federal Law No. 63-FZ of April 15, 2019.]

[Article 363 complete.]

Article 363.1

[Article added by Federal Law No. 131-FZ of October 20, 2005; repealed by Federal Law No. 63-FZ of April 15, 2019.]

Chapter 29. [Articles 364-371]

[Chapter added by Federal Law No. 182-FZ of December 27, 2002; repealed by Federal Law No. 425-FZ of November 28, 2025.]

Chapter 30. Corporate Property Tax

[Chapter added by Federal Law No. 139-FZ of November 11, 2003.]

Article 372. General Provisions

1. Corporate property tax, hereinafter in this Chapter referred to as tax, is established by this Code and laws of constituent entities of the Russian Federation, is brought into effect by those laws in accordance with this Code, and, once brought into effect, is payable within the relevant constituent entity unless otherwise provided by Article 372.1 of this Code.

[As amended by Federal Law No. 199-FZ of June 11, 2021.]

2. When establishing the tax, legislative bodies of constituent entities of the Russian Federation determine the tax rate within the limits in this Chapter and the procedure for paying the tax.

[As amended by Federal Laws No. 77-FZ of May 16, 2007, No. 305-FZ of July 2, 2021, and No. 389-FZ of July 31, 2023.]

When the tax is established, laws of constituent entities may also determine special rules under this Chapter for determining the tax base of particular immovable-property objects and may provide tax reliefs and the grounds and procedure for taxpayers to apply them.

[As amended by Federal Laws No. 307-FZ of November 2, 2013, and No. 305-FZ of July 2, 2021.]

[Article 372 complete.]

Article 372.1. Special Rules for Establishing and Imposing Tax in the Sirius Federal Territory

1. The tax payable in the Sirius federal territory is established by this Chapter.

2. Unless otherwise provided by this paragraph, tax in the Sirius federal territory is imposed on the tax base determined under Article 375(1) of this Code at a rate of 2.2 percent.

[As amended by Federal Law No. 382-FZ of November 29, 2021.]

For immovable-property objects other than those used to organize and conduct gambling that were constructed under the Program for Construction of Olympic Facilities and Development of Sochi as a Mountain-Climate Resort approved by the Government of the Russian Federation, the tax rates for organizations holding the right to conduct the FIA Formula One World Championship, including the right to promote the event and to call its Russian round the FIA Formula One World Championship, were 0.7 percent in 2022, 1.5 percent in 2023, and 2 percent in 2024.

[Textual paragraph added by Federal Law No. 382-FZ of November 29, 2021.]

3. [Repealed by Federal Law No. 425-FZ of November 28, 2025.]

4. The following are exempt from tax in the Sirius federal territory:

  1. noncommercial educational organizations, with respect to immovable-property objects they own that were constructed under the Program for Construction of Olympic Facilities and Development of Sochi as a Mountain-Climate Resort approved by the Government of the Russian Federation;

  2. organizations that, as of January 1, 2022, held the right to conduct the FIA Formula One World Championship, including the right to promote the event and to call its Russian round the FIA Formula One World Championship, with respect to immovable-property objects constructed under that Program. The relief does not apply to immovable-property objects used to organize and conduct gambling;

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. public authorities of the Sirius federal territory, unitary enterprises, government, budget-funded, and autonomous institutions, and other organizations established by Sirius public authorities to support exercise of their powers;

  2. educational organizations and organizations whose principal economic activity throughout the tax period is operation of sports facilities, with respect to immovable-property objects placed in service on or after January 1, 2022, having an area exceeding 15,000 square meters. The principal activity is determined by the principal-economic-activity code in the Unified State Register of Legal Entities corresponding to class 93.11, "Operation of Sports Facilities," in the Russian Classification of Economic Activities. This exemption does not apply to immovable-property objects used to organize and conduct gambling.

[Subparagraph added by Federal Law No. 200-FZ of May 29, 2023.]

[Paragraph added by Federal Law No. 382-FZ of November 29, 2021.]

5. The representative body of the Sirius federal territory may establish tax reliefs not provided by this Article and the grounds and procedure for taxpayers to apply them.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Article added by Federal Law No. 199-FZ of June 11, 2021.]

[Article 372.1 complete.]

Article 373. Taxpayers

1. Taxpayers of the tax, hereinafter in this Chapter referred to as taxpayers, are organizations having property recognized as a taxable object under Article 374 of this Code.

[As amended by Federal Law No. 242-FZ of October 30, 2009.]

1.1. Organizations that are organizers of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi under Article 3 of Federal Law No. 310-FZ of December 1, 2007, "On Organizing and Holding the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi, Developing Sochi as a Mountain-Climate Resort, and Amending Certain Legislative Acts of the Russian Federation," and persons that are marketing partners of the International Olympic Committee under Article 3.1 of that Federal Law are not taxpayers with respect to property they use exclusively in connection with organizing and/or holding those Games and developing Sochi as a mountain-climate resort.

[Paragraph added by Federal Law No. 310-FZ of December 1, 2007; as amended by Federal Law No. 242-FZ of July 30, 2010.]

1.2. UEFA (Union of European Football Associations) and UEFA subsidiaries through December 31, 2021, inclusive, and FIFA (Federation Internationale de Football Association) and FIFA subsidiaries specified in the Federal Law "On Preparing and Holding in the Russian Federation the 2018 FIFA World Cup, 2017 FIFA Confederations Cup, and UEFA Euro 2020 and on Amending Certain Legislative Acts of the Russian Federation" are not taxpayers.

[As amended by Federal Law No. 101-FZ of April 20, 2021.]

Confederations; national football associations, including the Russian Football Union; the Russia 2018 Organizing Committee and its subsidiaries; FIFA media-information producers; and FIFA suppliers of goods, work, and services as defined by that Federal Law are not taxpayers with respect to property used only for events under that Federal Law. Nor, through December 31, 2021, inclusive, are the Russian Football Union; the local organizing structure; UEFA commercial partners; UEFA suppliers of goods, work, and services; and UEFA broadcasters as defined by that Federal Law taxpayers with respect to property used only for events to prepare for and hold UEFA Euro 2020 in the Russian Federation under that Federal Law.

[As amended by Federal Law No. 101-FZ of April 20, 2021.]

Organizations registered in the Kuril Islands are not taxpayers while exercising the right under Article 246.3 of this Code to exemption from corporate profit-tax taxpayer obligations. If an organization loses that right under Article 246.3(3), it becomes a taxpayer from the first day of the tax period in which the right is lost, and tax or an advance tax payment is recaptured and paid to the budget under the prescribed procedure together with late-payment interest accruing from the day following the payment date established by Article 383 of this Code.

[Textual paragraph added by Federal Law No. 50-FZ of March 9, 2022.]

[Paragraph added by Federal Law No. 108-FZ of June 7, 2013; as amended by Federal Law No. 101-FZ of May 1, 2019.]

2. Unless otherwise provided by international treaties of the Russian Federation, a foreign organization's activities are treated as creating a permanent establishment in the Russian Federation under Article 306 of this Code.

[Article 373 complete.]

Article 374. Taxable Object

1. The following are taxable objects:

  1. immovable property, including property transferred into temporary possession, use, disposition, or trust management; contributed to a joint activity; or received under a concession agreement, that is carried on an organization's balance sheet as fixed assets under the accounting procedure, where the tax base for that property is determined under Article 375(1) of this Code, unless otherwise provided by Articles 378 and 378.1 of this Code.

For purposes of this Chapter, foreign organizations conducting activities in the Russian Federation through permanent establishments account for taxable objects under the accounting procedure established in the Russian Federation;

  1. immovable property located in the Russian Federation and owned, held under economic management, or received under a concession agreement by organizations, where the tax base for that property is determined under Article 375(2) of this Code, unless otherwise provided by Articles 378 and 378.1 of this Code.

[Paragraph as amended by Federal Law No. 325-FZ of September 29, 2019.]

2. [Repealed by Federal Law No. 325-FZ of September 29, 2019.]

3. [Repealed by Federal Law No. 325-FZ of September 29, 2019.]

4. The following are not taxable objects:

  1. land parcels and other natural-resource-use objects, including bodies of water and other natural resources;

  2. property held under operational management by federal executive authorities and federal state bodies in which the legislation of the Russian Federation provides for military and/or equivalent service and used by those bodies for defense, civil defense, security, and law-enforcement needs in the Russian Federation;

[As amended by Federal Laws No. 283-FZ of November 28, 2009, and No. 145-FZ of June 4, 2014.]

  1. objects recognized under the prescribed procedure in accordance with the legislation of the Russian Federation as cultural-heritage objects, including historical and cultural monuments, of the peoples of the Russian Federation of federal significance;

[Subparagraph added by Federal Law No. 202-FZ of November 29, 2012.]

  1. nuclear installations used for scientific purposes, storage points for nuclear materials and radioactive substances, and radioactive-waste repositories;

[Subparagraph added by Federal Law No. 202-FZ of November 29, 2012.]

  1. icebreakers, vessels having nuclear power plants, and nuclear-technology service vessels;

[Subparagraph added by Federal Law No. 202-FZ of November 29, 2012.]

  1. space objects;

[Subparagraph added by Federal Law No. 202-FZ of November 29, 2012.]

  1. vessels registered in the Russian International Register of Ships;

[Subparagraph added by Federal Law No. 202-FZ of November 29, 2012.]

  1. [Added by Federal Law No. 202-FZ of November 29, 2012; repealed by Federal Law No. 302-FZ of August 3, 2018.]

  2. vessels registered in the Russian Open Register of Ships by persons that obtained the status of a participant in a special administrative region under Federal Law No. 291-FZ of August 3, 2018, "On Special Administrative Regions in Kaliningrad Region and Primorye Territory";

[Subparagraph added by Federal Law No. 324-FZ of September 29, 2019.]

  1. aircraft registered in the State Register of Civil Aircraft by persons that obtained the status of a participant in a special administrative region under Federal Law No. 291-FZ of August 3, 2018, "On Special Administrative Regions in Kaliningrad Region and Primorye Territory";

[Subparagraph added by Federal Law No. 324-FZ of September 29, 2019.]

  1. property of an international holding company located outside the Russian Federation and used in connection with its participation in projects involving geological study, exploration, and extraction of minerals and other work under those projects, provided that the projects are carried out under production-sharing agreements, concession agreements, license agreements, or other risk-based agreements or contracts;

[Subparagraph added by Federal Law No. 66-FZ of March 26, 2022; as amended by Federal Law No. 595-FZ of December 19, 2023.]

  1. property assigned under operational management to institutions subordinate to the federal executive authority whose principal tasks are logistical support and social-and-welfare services for the activities of the President of the Russian Federation, where the institutions provide state services and perform work involving sanatorium-and-resort treatment and organized recreation.

[Subparagraph added by Federal Law No. 443-FZ of November 21, 2022.]

[Article 374 complete.]

Article 375. Tax Base

1. Unless otherwise provided by this Article, the tax base is determined as the annual average value of property recognized as a taxable object.

2. Unless otherwise established by this paragraph, the tax base for particular immovable-property objects is determined as their cadastral value entered in the Unified State Register of Immovable Property and applicable from January 1 of the year constituting the tax period, subject to the special rules in Article 378.2 of this Code.

[As amended by Federal Laws No. 334-FZ of August 3, 2018, No. 63-FZ of April 15, 2019, and No. 67-FZ of March 26, 2022.]

For the 2023 tax period, the tax base for particular immovable-property objects referred to in the first textual paragraph of this paragraph is determined as their cadastral value entered in the Unified State Register of Immovable Property and applicable from January 1, 2022, subject to the special rules in Article 378.2 of this Code, if the cadastral value of those objects entered in that Register and applicable from January 1, 2023, exceeds their cadastral value entered in that Register and applicable from January 1, 2022. This rule does not apply where the cadastral value of the relevant immovable-property objects increased as a result of changes in their characteristics.

[Textual paragraph added by Federal Law No. 67-FZ of March 26, 2022.]

3. When the tax base is determined as the annual average value of property recognized as a taxable object, the property is accounted for at its residual value determined in accordance with the established accounting procedure approved in the organization's accounting policy. If the residual value includes a monetary estimate of future costs associated with the property, the residual value of that property for purposes of this Chapter is determined without those costs.

[As amended by Federal Law No. 52-FZ of April 2, 2014.]

If depreciation is not provided for particular fixed-asset objects, their value for tax purposes is determined at the end of each tax or reporting period as the difference between their initial value and wear calculated under the prescribed accounting depreciation rates.

[Article restated by Federal Law No. 307-FZ of November 2, 2013.]

[Article 375 complete.]

Article 376. Procedure for Determining the Tax Base

1. The tax base is determined separately for each immovable-property object and for property forming part of the Unified Gas Supply System under Federal Law No. 69-FZ of March 31, 1999, "On Gas Supply in the Russian Federation" (hereinafter in this Chapter, property forming part of the Unified Gas Supply System).

[As amended by Federal Law No. 302-FZ of August 3, 2018.]

2. If a taxable immovable-property object is physically located in the territories of different constituent entities of the Russian Federation, in the territory of a constituent entity and the Sirius federal territory, or in the territory of a constituent entity and the territorial sea of the Russian Federation, on its continental shelf, or in its exclusive economic zone, the tax base for that object is determined separately. For purposes of calculating tax in the relevant constituent entity or in the Sirius federal territory, the tax base is taken in the proportion represented by the share of the object's carrying amount attributable to the territory of that constituent entity or the Sirius federal territory.

[As amended by Federal Laws No. 284-FZ of October 4, 2014, and No. 199-FZ of June 11, 2021.]

3. Taxpayers determine the tax base independently in accordance with this Chapter.

4. The average value of property recognized as a taxable object for a reporting period is the quotient obtained by dividing the sum of the residual values of the property, excluding property whose tax base is determined as its cadastral value, as of the first day of each month in the reporting period and the first day of the month following that period, by the number of months in the reporting period plus one.

The annual average value of property recognized as a taxable object for a tax period is the quotient obtained by dividing the sum of the residual values of the property, excluding property whose tax base is determined as its cadastral value, as of the first day of each month in the tax period and the last day of that period, by the number of months in the tax period plus one.

[Paragraph restated by Federal Law No. 307-FZ of November 2, 2013.]

5. [Repealed by Federal Law No. 307-FZ of November 2, 2013.]

6. A tax base determined as the annual average value of property is reduced by completed capital investments in the construction, reconstruction, and/or modernization of navigable hydraulic structures located on the inland waterways of the Russian Federation, port hydraulic structures, and air-transport infrastructure facilities that are placed in service, reconstructed, and/or modernized, other than a centralized aircraft-fueling system or a cosmodrome, to the extent those investments are included in the carrying amount of those objects.

[As amended by Federal Law No. 307-FZ of November 2, 2013.]

This paragraph does not apply to completed capital investments included in the carrying amount of those objects before January 1, 2010.

[Paragraph added by Federal Law No. 308-FZ of November 27, 2010.]

[Article 376 complete.]

Article 377. Special Rules for Determining the Tax Base under a Simple-Partnership Agreement (Joint-Activity Agreement) or an Investment-Partnership Agreement

[Heading as amended by Federal Law No. 336-FZ of November 28, 2011.]

1. Under a simple-partnership agreement (joint-activity agreement) or an investment-partnership agreement, the tax base is determined by reference to the residual value of property recognized as a taxable object that the taxpayer contributed under the agreement and the residual value of other property recognized as a taxable object that was acquired and/or created in the course of the joint activity, forms part of the partners' common property, and is recorded on a separate partnership balance sheet by the partner conducting the common affairs, unless otherwise established by Article 378.2 of this Code. Each party to a simple-partnership agreement or investment-partnership agreement calculates and pays tax on property recognized as a taxable object that it contributed to the joint activity. For property acquired and/or created in the course of the joint activity, the parties to the partnership agreement calculate and pay tax in proportion to the value of their contributions to the common undertaking.

[As amended by Federal Laws No. 336-FZ of November 28, 2011, and No. 307-FZ of November 2, 2013.]

2. For tax purposes, the person keeping records of the partners' common property must, no later than the twentieth day of the month following the reporting period, provide each taxpayer that is a party to the simple-partnership agreement (joint-activity agreement) or investment-partnership agreement with information on the residual value of the partners' common property as of the first day of each month in the relevant reporting period, each party's share in that common property, and any other information required by Article 378.2 of this Code. The person keeping the records must provide the information needed to determine the tax base.

[As amended by Federal Laws No. 336-FZ of November 28, 2011, and No. 307-FZ of November 2, 2013.]

[Article 377 complete.]

Article 378. Special Rules for Taxing Property Transferred into Trust Management or Lease

[Heading as amended by Federal Law No. 382-FZ of November 29, 2021.]

1. Property transferred into trust management, and property acquired under a property trust-management agreement, is taxable to the settlor of the trust, except for property forming part of a unit investment fund.

[As amended by Federal Laws No. 216-FZ of July 24, 2007, and No. 308-FZ of November 27, 2010.]

2. Property forming part of a unit investment fund is taxable to the management company. The tax is paid out of the property forming part of that unit investment fund.

[Paragraph added by Federal Law No. 308-FZ of November 27, 2010.]

3. Leased property, including property transferred under a finance lease (leasing agreement), is taxable to the lessor.

[Paragraph added by Federal Law No. 382-FZ of November 29, 2021.]

[Article 378 complete.]

Article 378.1. Special Rules for Taxing Property in the Performance of Concession Agreements

Property transferred to a concessionaire and/or created by the concessionaire under a concession agreement is taxable to the concessionaire.

[Article added by Federal Law No. 108-FZ of June 30, 2008.]

[Article 378.1 complete.]

Article 378.2. Special Rules for Determining the Tax Base and Calculating and Paying Tax on Particular Immovable-Property Objects

1. Subject to the special rules in this Article, the tax base is determined as the cadastral value of the property for the following types of immovable property recognized as taxable objects:

[As amended by Federal Law No. 401-FZ of November 30, 2016.]

  1. administrative and business centers, shopping centers or complexes, and premises in them;

  2. nonresidential premises whose designation, permitted use, or name, according to information in the Unified State Register of Immovable Property or technical-accounting or inventory documents for immovable-property objects, provides for the placement of offices, retail facilities, public-catering facilities, or consumer-service facilities, or that are actually used to accommodate those facilities;

[As amended by Federal Law No. 401-FZ of November 30, 2016.]

  1. immovable-property objects of foreign organizations that do not operate in the Russian Federation through permanent establishments, and immovable-property objects of foreign organizations that are unrelated to the activities those organizations conduct in the Russian Federation through permanent establishments;

  2. residential premises, residential structures, apartment buildings, rental housing, garden houses, garages, parking spaces, construction-in-progress objects, and accessory buildings or structures located on land plots granted for personal subsidiary farming, vegetable gardening, horticulture, or individual housing construction.

[Subparagraph added by Federal Law No. 284-FZ of October 4, 2014; as amended by Federal Laws No. 379-FZ of November 28, 2019, and No. 389-FZ of July 31, 2023.]

2. A law of a constituent entity of the Russian Federation establishing special rules for determining the tax base from the cadastral value of the immovable-property objects specified in subparagraphs 1, 2, and 4 of paragraph 1 of this Article may be adopted only after that constituent entity has approved, in the prescribed manner, the results of determining the cadastral value of immovable-property objects.

[As amended by Federal Law No. 284-FZ of October 4, 2014.]

After adoption of the law referred to in this paragraph, the tax base for the immovable-property objects specified in subparagraphs 1, 2, and 4 of paragraph 1 of this Article may not revert to determination as their annual average value, except in the cases provided for in subparagraphs 2 and 2.2 of paragraph 12 of this Article.

[As amended by Federal Laws No. 284-FZ of October 4, 2014, and No. 374-FZ of November 23, 2020.]

3. For purposes of this Article, an administrative and business center is a freestanding nonresidential building or structure in which premises belong to one or more owners and that meets at least one of the following conditions:

  1. the building or structure is located on a land plot for which at least one type of permitted use provides for business, administrative, or commercial office buildings;

  2. the building or structure is intended or actually used for business, administrative, or commercial purposes. For this purpose:

a building or structure is considered intended for business, administrative, or commercial purposes if the designation, permitted use, or name of premises having an aggregate area of at least 20 percent of the building's or structure's total area, according to information in the Unified State Register of Immovable Property or technical-accounting or inventory documents for those immovable-property objects, provides for offices and related office infrastructure, including centralized reception areas, meeting rooms, office equipment, and parking facilities;

[As amended by Federal Law No. 401-FZ of November 30, 2016.]

a building or structure is considered actually used for business, administrative, or commercial purposes if at least 20 percent of its total area is used for offices and related office infrastructure, including centralized reception areas, meeting rooms, office equipment, and parking facilities.

For purposes of this Article, an administrative and business center also includes a single immovable complex containing at least one nonresidential building or structure that meets at least one of the conditions in this paragraph.

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

4. For purposes of this Article, a shopping center or complex is a freestanding nonresidential building or structure in which premises belong to one or more owners and that meets at least one of the following conditions:

  1. the building or structure is located on a land plot for which at least one type of permitted use provides for retail facilities, public-catering facilities, and/or consumer-service facilities;

  2. the building or structure is intended or actually used to accommodate retail facilities, public-catering facilities, and/or consumer-service facilities. For this purpose:

a building or structure is considered intended to accommodate retail facilities, public-catering facilities, and/or consumer-service facilities if the designation, permitted use, or name of premises having an aggregate area of at least 20 percent of the building's or structure's total area, according to information in the Unified State Register of Immovable Property or technical-accounting or inventory documents for those immovable-property objects, provides for retail facilities, public-catering facilities, and/or consumer-service facilities;

[As amended by Federal Law No. 401-FZ of November 30, 2016.]

a building or structure is considered actually used to accommodate retail facilities, public-catering facilities, and/or consumer-service facilities if at least 20 percent of its total area is used to accommodate those facilities.

For purposes of this Article, a shopping center or complex also includes a single immovable complex containing at least one nonresidential building or structure that meets at least one of the conditions in this paragraph.

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

4.1. For purposes of this Article, a freestanding nonresidential building or structure in which premises belong to one or more owners is considered both an administrative and business center and a shopping center or complex if it is intended or actually used both for business, administrative, or commercial purposes and to accommodate retail facilities, public-catering facilities, and/or consumer-service facilities.

For purposes of this paragraph:

a building or structure is considered intended both for business, administrative, or commercial purposes and to accommodate retail facilities, public-catering facilities, and/or consumer-service facilities if the designation, permitted use, or name of premises having an aggregate area of at least 20 percent of the building's or structure's total area, according to information in the Unified State Register of Immovable Property or technical-accounting or inventory documents for those immovable-property objects, provides for offices and related office infrastructure, including centralized reception areas, meeting rooms, office equipment, and parking facilities, as well as retail facilities, public-catering facilities, and/or consumer-service facilities;

[As amended by Federal Law No. 401-FZ of November 30, 2016.]

a building or structure is considered actually used both for business, administrative, or commercial purposes and to accommodate retail facilities, public-catering facilities, and/or consumer-service facilities if at least 20 percent of its total area is used for offices and related office infrastructure, including centralized reception areas, meeting rooms, office equipment, and parking facilities, as well as retail facilities, public-catering facilities, and/or consumer-service facilities.

For purposes of this Article, both an administrative and business center and a shopping center or complex also include a single immovable complex containing at least one nonresidential building or structure that meets at least one of the conditions in this paragraph.

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph added by Federal Law No. 347-FZ of November 4, 2014.]

4.2. For purposes of this Article, a consumer-service facility is a building, structure, or premises used to provide consumer services to individuals and/or organizations under the list of activity codes in the Russian Classification of Economic Activities and/or service codes in the Russian Classification of Products by Economic Activity that relate to consumer services, as determined by the Ministry of Finance of the Russian Federation.

[Paragraph added by Federal Law No. 425-FZ of November 28, 2025; as amended by Federal Law No. 104-FZ of April 25, 2026.]

5. For purposes of this Article, nonresidential premises are considered actually used to accommodate offices, retail facilities, public-catering facilities, and/or consumer-service facilities if at least 20 percent of their total area is used to accommodate those facilities.

6. If, in accordance with the legislation of the Russian Federation, a cadastral value has been determined for a building containing premises that constitute a taxable object but no cadastral value has been determined for those premises, the tax base for the premises is the share of the building's cadastral value corresponding to the ratio of the area of the premises to the building's total area.

7. No later than March 1 of the current tax period, the authorized executive body of a constituent entity of the Russian Federation:

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. determines, for that tax period, a list of the immovable-property objects specified in subparagraphs 1 and 2 of paragraph 1 of this Article whose tax base is determined as cadastral value (hereinafter in this Article, the list);

  2. sends the list electronically to the tax authority for the constituent entity;

[As amended by Federal Law No. 347-FZ of November 4, 2014.]

  1. posts the list on its official website or the official website of the constituent entity on the Internet.

7.1. Within five days after amendments are made to the list, the authorized executive body of the constituent entity must send those amendments electronically to the tax authority for the constituent entity and post them on its official website or the official website of the constituent entity on the Internet.

[Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

8. The federal executive body authorized for control and supervision in the field of taxes and levies determines the content of the information to be included in the list and the format and procedure for sending it electronically to the tax authority for the constituent entity.

[As amended by Federal Law No. 347-FZ of November 4, 2014.]

9. The authorized executive body of the constituent entity determines the type of actual use of buildings, structures, and premises in accordance with a procedure for determining that type of use established by the highest executive body of the constituent entity with due regard to paragraphs 3, 4, and 5 of this Article.

[As amended by Federal Laws No. 242-FZ of July 3, 2016, and No. 595-FZ of December 19, 2023.]

10. Immovable-property objects specified in subparagraphs 1 and 2 of paragraph 1 of this Article that are identified during a tax period but are not included in the list for the current tax period must be included in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period, unless otherwise established by this paragraph.

[As amended by Federal Laws No. 52-FZ of April 2, 2014, and No. 425-FZ of November 28, 2025.]

If an immovable-property object is formed by dividing an immovable-property object included in the list for the current tax period or by another action involving objects in that list that complies with the legislation of the Russian Federation, the newly formed object, provided that it meets the criteria in this Article, is taxed until its inclusion in the list at the cadastral value determined as of the date on which information forming the basis for determining the object's cadastral value was entered in the Unified State Register of Immovable Property.

[Textual paragraph added by Federal Law No. 52-FZ of April 2, 2014; as amended by Federal Laws No. 401-FZ of November 30, 2016, and No. 425-FZ of November 28, 2025.]

11. For tax purposes, the person keeping records of the partners' common property must, no later than the twentieth day of the month following the reporting period, provide each party to the simple-partnership agreement (joint-activity agreement) or investment-partnership agreement, in addition to the information required by Article 377 of this Code, with information on the cadastral value of immovable property forming part of the partners' common property.

[As amended by Federal Law No. 63-FZ of April 15, 2019.]

12. Tax and advance tax payments on property whose tax base is determined as its cadastral value are calculated in accordance with Article 382 of this Code, subject to the following special rules:

  1. at the end of a reporting period, the advance tax payment is calculated as one-quarter of the cadastral value of the immovable-property object multiplied by the applicable tax rate;

[As amended by Federal Law No. 63-FZ of April 15, 2019.]

  1. if the cadastral value of an immovable-property object specified in subparagraph 1 or 2 of paragraph 1 of this Article was determined in accordance with the legislation of the Russian Federation during the tax or reporting period and/or the object was not included in the list for the current tax period, the tax base and the amount of tax or advance tax payment for the object for the current tax period are determined and calculated in accordance with this Chapter without applying this Article;

[As amended by Federal Laws No. 401-FZ of November 30, 2016, and No. 425-FZ of November 28, 2025.]

2.1. if the cadastral value of an immovable-property object specified in subparagraph 3 or 4 of paragraph 1 of this Article was determined in accordance with the legislation of the Russian Federation during the tax or reporting period, the tax base and the amount of tax or advance tax payment for the object for the current tax period are determined and calculated from the cadastral value determined as of the date on which information forming the basis for determining that value was entered in the Unified State Register of Immovable Property;

[Subparagraph added by Federal Law No. 286-FZ of September 30, 2017.]

2.2. if no cadastral value has been determined for an immovable-property object specified in subparagraph 1, 2, or 4 of paragraph 1 of this Article, the tax base and the amount of tax or advance tax payment for the object for the current tax period are determined and calculated in accordance with this Chapter without applying this Article;

[Subparagraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Law No. 374-FZ of November 23, 2020.]

  1. [Repealed by Federal Law No. 325-FZ of September 29, 2019.]

  2. for an immovable-property object under common shared ownership, each co-owner's amount of tax or advance tax payment is calculated in proportion to that co-owner's share in the right of common ownership of the object. If the taxpayer's share in the right of common ownership changes during the tax period, the amount of tax or advance tax payment is calculated using the coefficient determined under Article 382(5) of this Code.

[Subparagraph added by Federal Law No. 305-FZ of July 2, 2021.]

13. For immovable-property objects whose tax base is determined as cadastral value, an organization pays tax or advance tax payments to the budget at the location of each object. The amount is the product of the tax rate applicable in the constituent entity where the object is located and the cadastral value, or one-quarter of the cadastral value, of the property.

[As amended by Federal Law No. 52-FZ of April 2, 2014.]

14. If no cadastral value has been determined for an immovable-property object specified in subparagraph 3 of paragraph 1 of this Article, the tax base for that object is taken to be zero.

15. A change in the cadastral value of a taxable object during a tax period is not taken into account in determining the tax base for that or previous tax periods unless otherwise provided by the legislation of the Russian Federation governing state cadastral valuation or by this paragraph.

If the cadastral value of a taxable object changes as a result of establishing its market value, information on the changed cadastral value entered in the Unified State Register of Immovable Property is taken into account in determining the tax base from the date on which the information concerning the cadastral value being changed began to apply for tax purposes.

[Paragraph added by Federal Law No. 284-FZ of October 4, 2014; as amended by Federal Law No. 374-FZ of November 23, 2020.]

[Article added by Federal Law No. 307-FZ of November 2, 2013.]

[Article 378.2 complete.]

Article 379. Tax Period; Reporting Period

1. The tax period is the calendar year.

2. Unless otherwise provided by this paragraph, the reporting periods are the first quarter, six months, and nine months of the calendar year.

[As amended by Federal Law No. 327-FZ of November 28, 2015.]

For taxpayers that calculate tax from cadastral value, the reporting periods are the first, second, and third quarters of the calendar year.

[Textual paragraph added by Federal Law No. 327-FZ of November 28, 2015.]

3. When establishing the tax, the legislative body of a constituent entity of the Russian Federation may elect not to establish reporting periods.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Article 379 complete.]

Article 380. Tax Rate

1. Tax rates are established by laws of constituent entities of the Russian Federation and may not exceed 2.2 percent unless otherwise provided by this Article.

[As amended by Federal Law No. 307-FZ of November 2, 2013.]

1.1. For immovable-property objects whose tax base is determined as cadastral value, other than the objects specified in paragraphs 1.2, 1.3, 3.1, and 3.2 of this Article, tax rates are established by laws of constituent entities of the Russian Federation and may not exceed 2 percent.

[Paragraph added by Federal Law No. 307-FZ of November 2, 2013; as amended by Federal Laws No. 325-FZ of September 29, 2019, No. 389-FZ of July 31, 2023, and No. 176-FZ of July 12, 2024.]

1.2. For residential premises, garages, and parking spaces that a personal fund owns and whose tax base is determined as cadastral value, other than taxable objects each having a cadastral value exceeding RUB 300 million, tax rates are established by laws of constituent entities of the Russian Federation and may not exceed 0.3 percent.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

1.3. For immovable-property objects whose tax base is determined as cadastral value and each of which has a cadastral value exceeding RUB 300 million, tax rates are established by laws of constituent entities of the Russian Federation and may not exceed 2.5 percent.

[Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

2. Differentiated tax rates may be established according to the type and/or cadastral value of immovable property recognized as a taxable object.

[As amended by Federal Law No. 382-FZ of November 29, 2021.]

3. [Added by Federal Law No. 202-FZ of November 29, 2012; repealed by Federal Law No. 325-FZ of September 29, 2019.]

3.1. A tax rate of 0 percent applies to the following types of immovable property:

trunk gas-pipeline facilities, gas-production facilities, and helium-production and storage facilities;

facilities provided for in technical plans for developing mineral deposits and other design documentation for work associated with the use of subsoil areas, or in design documentation for capital-construction facilities, that are necessary to ensure operation of the immovable-property facilities specified in the second textual paragraph of this paragraph.

The 0 percent tax rate applies to the immovable-property facilities specified in this paragraph if all the following requirements are met:

the facilities were first placed in service in tax periods beginning on or after January 1, 2015;

the facilities are located wholly or partly within the Republic of Sakha (Yakutia), Irkutsk Region, or Amur Region;

the facilities are recorded on the balance sheet of an organization specified in Article 342.4(5)(1) of this Code.

[As amended by Federal Law No. 382-FZ of November 29, 2021.]

The Government of the Russian Federation approves the list of property belonging to the immovable-property facilities specified in this paragraph.

[Paragraph added by Federal Law No. 366-FZ of November 24, 2014; as amended by Federal Law No. 242-FZ of July 3, 2016.]

3.2. Tax rates established by laws of constituent entities of the Russian Federation for public railway tracks and structures that are an integral technological part of them may not exceed 1 percent in 2017, 1.3 percent in 2018, 1.3 percent in 2019, and 1.6 percent from 2020. The Government of the Russian Federation approves the list of property belonging to those facilities.

[Paragraph added by Federal Law No. 464-FZ of December 28, 2016; as amended by Federal Laws No. 374-FZ of November 23, 2020, No. 305-FZ of July 2, 2021, No. 389-FZ of July 31, 2023, and No. 259-FZ of August 8, 2024.]

3.3. [Added by Federal Law No. 335-FZ of November 27, 2017; repealed by Federal Law No. 302-FZ of August 3, 2018.]

4. If tax rates are not determined by laws of constituent entities of the Russian Federation, tax is imposed at the rates specified in this Article.

[Paragraph added by Federal Law No. 202-FZ of November 29, 2012; as amended by Federal Law No. 52-FZ of April 2, 2014.]

5. [Added by Federal Law No. 379-FZ of November 29, 2014; repealed by Federal Law No. 325-FZ of September 29, 2019.]

[Article 380 complete.]

Article 381. Tax Reliefs

The following are exempt from tax:

  1. organizations and institutions of the penal-enforcement system, with respect to property used to perform the functions assigned to them;

[As amended by Federal Law No. 58-FZ of June 29, 2004.]

1.1. organizations, with respect to property made available for gratuitous use to accommodate units of correctional centers of the penal-enforcement system;

[Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

  1. religious organizations, with respect to property they use for religious activities;

  2. all-Russian public organizations of persons with disabilities, including those established as unions of such public organizations, in which persons with disabilities and their legal representatives constitute at least 80 percent of the membership, with respect to property used for their chartered activities;

organizations whose charter capital consists entirely of contributions from those all-Russian public organizations of persons with disabilities, if persons with disabilities constitute at least 50 percent of their average headcount and their share of the payroll fund is at least 25 percent, with respect to property used to produce and/or sell goods, other than excisable goods except sugar-sweetened beverages, mineral raw materials and other minerals, and other goods on a list approved by the Government of the Russian Federation in coordination with all-Russian public organizations of persons with disabilities, or to perform work or provide services, other than brokerage and other intermediary services;

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

institutions whose property is owned exclusively by those all-Russian public organizations of persons with disabilities, with respect to property they use to pursue educational, cultural, therapeutic and health-improvement, physical-culture and sports, scientific, informational, and other objectives involving the social protection and rehabilitation of persons with disabilities, and to provide legal and other assistance to persons with disabilities, children with disabilities, and their parents;

  1. organizations whose principal activity is the production of pharmaceutical products, with respect to property they use to produce veterinary immunobiological products intended to combat epidemics and epizootics;

  2. [Repealed by Federal Law No. 202-FZ of November 29, 2012.]

  3. [Repealed by Federal Law No. 139-FZ of November 11, 2003.]

  4. [Repealed by Federal Law No. 139-FZ of November 11, 2003.]

  5. [Repealed by Federal Law No. 139-FZ of November 11, 2003.]

  6. [Repealed by Federal Law No. 202-FZ of November 29, 2012.]

  7. [Repealed by Federal Law No. 202-FZ of November 29, 2012.]

  8. organizations, with respect to federal public roads and structures that are an integral technological part of them. The Government of the Russian Federation approves the list of property belonging to those facilities;

[As amended by Federal Law No. 202-FZ of November 29, 2012.]

  1. [Repealed by Federal Law No. 202-FZ of November 29, 2012.]

  2. property of specialized prosthetic and orthopedic enterprises;

  3. property of chambers of advokats, advokat bureaus, and legal-consultation offices;

  4. property of organizations assigned the status of state scientific centers;

[As amended by Federal Law No. 347-FZ of November 4, 2014.]

  1. [Repealed by Federal Law No. 139-FZ of November 11, 2003.]

  2. organizations other than those specified in item 22 of this Article, with respect to property recorded on the balance sheet of an organization that is a resident of a special economic zone, created or acquired to conduct activities in that special economic zone, used in that zone under an agreement on establishment of the special economic zone, and located within that zone, for ten years from the month following the month in which the property was recognized for accounting purposes;

[Item added by Federal Law No. 117-FZ of July 22, 2005; as amended by Federal Laws No. 75-FZ of June 3, 2006, No. 216-FZ of July 24, 2007, No. 305-FZ of November 7, 2011, and No. 365-FZ of November 30, 2011.]

  1. [Added by Federal Law No. 168-FZ of December 20, 2005; repealed by Federal Law No. 202-FZ of November 29, 2012.]

  2. organizations recognized as management companies under the Federal Law "On the Skolkovo Innovation Center";

[Item added by Federal Law No. 243-FZ of September 28, 2010.]

  1. organizations that have acquired project-participant status under the Federal Law "On the Skolkovo Innovation Center." Those organizations lose entitlement to the tax exemption in the cases provided for in Article 145.1(2) of this Code or, for organizations specified in this item that are corporate research centers, Article 145.1(2.1). To substantiate entitlement to the exemption, those organizations must submit to the tax authority at their place of registration documents that substantiate their project-participant status and are provided for by the Federal Law "On the Skolkovo Innovation Center," together with income and expense accounting data;

[Item added by Federal Law No. 243-FZ of September 28, 2010; as amended by Federal Law No. 475-FZ of December 28, 2016.]

  1. organizations, with respect to newly commissioned facilities having high energy efficiency under the list of such facilities established by the Government of the Russian Federation, or newly commissioned facilities having a high energy-efficiency class if the legislation of the Russian Federation provides for determining energy-efficiency classes for such facilities, for three years from the date on which the property was recognized for accounting purposes;

[Item added by Federal Law No. 132-FZ of June 7, 2011.]

21.1. the organization managing the unified national all-Russian electric grid, backbone territorial grid organizations, territorial grid organizations, and other owners of electric-grid facilities transferred into the possession and use of backbone territorial grid organizations under Article 46.4(1) and (2) of Federal Law No. 35-FZ of March 26, 2003, "On the Electric Power Industry," with respect to power-transmission lines, transformer and other substations, and distribution points having a voltage class of up to and including 35 kilovolts, as well as cable power-transmission lines and equipment intended to provide electrical connections and transmit electric power, regardless of their voltage class;

[Item added by Federal Law No. 362-FZ of October 29, 2024; as amended by Federal Law No. 416-FZ of November 29, 2024.]

21.2. organizations whose principal activity is generating electric power from renewable energy sources, with respect to property forming part of solar power plants;

[Item added by Federal Law No. 362-FZ of October 29, 2024.]

  1. shipbuilding organizations having the status of a resident of an industrial-production special economic zone, with respect to property recorded on their balance sheets and used to build and repair vessels, for ten years from the date on which the organizations were registered as residents of the special economic zone, and with respect to property created or acquired to build and repair vessels, for ten years from the date on which that property was recognized for accounting purposes, but in either case for no longer than the existence of the industrial-production special economic zone;

[Item added by Federal Law No. 305-FZ of November 7, 2011.]

  1. organizations recognized as management companies of special economic zones and recording as fixed assets on their balance sheets immovable property created to implement agreements on establishment of special economic zones, for ten years from the month following the month in which the property was recognized for accounting purposes;

[Item added by Federal Law No. 365-FZ of November 30, 2011.]

  1. organizations, with respect to property, including leased property, that throughout the tax period simultaneously meets the following conditions:

the property is located in the internal waters of the Russian Federation, its territorial sea, on its continental shelf, in its exclusive economic zone, or in the Russian part or sector of the bed of the Caspian Sea;

the property is used in activities for developing offshore hydrocarbon fields, including geological study, exploration, and preparatory work.

If, during the tax period, the property is located both within the territories or water areas specified in the second textual paragraph of this item and in other territories, the exemption applies if the property meets the requirements of the first through third textual paragraphs of this item for at least 90 calendar days in one calendar year;

[Item added by Federal Law No. 268-FZ of September 30, 2013.]

  1. [Added by Federal Law No. 366-FZ of November 24, 2014; repealed by Federal Law No. 302-FZ of August 3, 2018.]

  2. organizations, with respect to property recorded on the balance sheet of an organization participating in the free economic zone in the Republic of Crimea and the federal city of Sevastopol, created or acquired to perform an agreement on the conditions for activities in that free economic zone and located within it, for ten years from the month following the month in which the property was recognized for accounting purposes. If the agreement on the conditions for activities in the free economic zone is terminated by a court decision, the tax must be calculated and paid to the budget. Tax is calculated for the entire period of implementation of the investment project in the free economic zone without applying the tax relief in this item. The calculated tax must be paid after the end of the reporting or tax period in which the agreement was terminated, no later than the deadlines established for paying advance tax payments for the reporting period or tax for the tax period;

[Item added by Federal Law No. 379-FZ of November 29, 2014; as amended by Federal Law No. 297-FZ of August 3, 2018]

[Item 26 as further amended by Federal Law No. 268-FZ of June 24, 2023.]

  1. organizations recognized as funds, management companies, or subsidiaries of management companies under Federal Law No. 216-FZ of July 29, 2017, "On Innovative Science and Technology Centers and on Amending Certain Legislative Acts of the Russian Federation";

[Item added by Federal Law No. 373-FZ of October 30, 2018.]

  1. organizations that have acquired project-participant status under Federal Law No. 216-FZ of July 29, 2017, "On Innovative Science and Technology Centers and on Amending Certain Legislative Acts of the Russian Federation," with respect to property recorded on their balance sheets and located within an innovative science and technology center, for ten years beginning with the month following the month in which the property was recognized for accounting purposes. Those organizations lose entitlement to the tax exemption in the cases provided for in Article 145.1(2) of this Code. To substantiate entitlement to the exemption, they must submit to the tax authority at their place of registration the documents prescribed by Federal Law No. 216-FZ of July 29, 2017, that substantiate their project-participant status, together with income and expense accounting data;

[Item added by Federal Law No. 373-FZ of October 30, 2018.]

  1. organizations, with respect to property recorded on the balance sheet of an organization participating in the free economic zone in the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, Kherson Region, and adjacent territories, created or acquired to perform an agreement on the conditions for activities in that free economic zone and located within it, for ten years from the month following the month in which the property was recognized for accounting purposes. If the agreement on the conditions for activities in the free economic zone in the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, and Kherson Region is terminated unilaterally, or an agreement concerning the free economic zone in adjacent territories is terminated by agreement of the parties or by court decision, in accordance with Federal Law No. 266-FZ of June 24, 2023, "On the Free Economic Zone in the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, Kherson Region, and Adjacent Territories," the tax must be calculated and paid to the budget. Tax is calculated for the entire period of implementation of the investment project in that free economic zone without applying the tax relief in this item. The calculated tax must be paid after the end of the reporting or tax period in which the agreement was terminated, no later than the deadlines established for paying advance tax payments for that reporting period or tax for that tax period.

[Item added by Federal Law No. 268-FZ of June 24, 2023; as amended by Federal Law No. 148-FZ of June 22, 2024.]

[Article 381 complete.]

Article 381.1. Procedure for Applying Tax Reliefs

1. From January 1, 2018, the tax reliefs specified in Article 381(21) and, with respect to property located in the Russian part or sector of the bed of the Caspian Sea, Article 381(24) of this Code apply in a constituent entity of the Russian Federation if that constituent entity adopts an appropriate law.

[As amended by Federal Laws No. 286-FZ of September 30, 2017, No. 335-FZ of November 27, 2017, and No. 302-FZ of August 3, 2018.]

2. [Added by Federal Law No. 335-FZ of November 27, 2017; repealed by Federal Law No. 302-FZ of August 3, 2018.]

[Article added by Federal Law No. 401-FZ of November 30, 2016.]

[Article 381.1 complete.]

Article 382. Procedure for Calculating Tax and Advance Tax Payments

1. At the end of the tax period, the amount of tax is calculated as the product of the applicable tax rate and the tax base determined for the tax period, subject to the special rules in Article 385.3 of this Code.

[As amended by Federal Law No. 464-FZ of December 28, 2016.]

2. The amount of tax payable to the budget at the end of the tax period is the difference between the amount of tax calculated under paragraph 1 of this Article and the advance tax payments calculated during the tax period.

3. The amount of tax payable to the budget is calculated separately for property taxable at the organization's location or at the place where a foreign organization's permanent establishment is registered with the tax authorities; property of each separate subdivision of the organization that has a separate balance sheet; each immovable-property object located outside the location of the organization, a separate subdivision having a separate balance sheet, or the foreign organization's permanent establishment; property forming part of the Unified Gas Supply System; property whose tax base is determined as cadastral value; and property taxed at different tax rates.

[As amended by Federal Laws No. 284-FZ of November 28, 2009, and No. 307-FZ of November 2, 2013.]

4. At the end of each reporting period, an advance tax payment is calculated as one-quarter of the product of the applicable tax rate and the average value of the property, other than the property specified in the first through third textual paragraphs of Article 381(24) of this Code, determined for that reporting period under Article 376(4) of this Code.

[As amended by Federal Law No. 268-FZ of September 30, 2013.]

4.1. For a taxable object that ceased to exist because it was lost or destroyed, calculation of tax ceases from the first day of the month in which the object was lost or destroyed, on the basis of an application concerning the loss or destruction of the taxable object submitted by the taxpayer to a tax authority of its choice. The taxpayer may submit with the application documents substantiating the loss or destruction of the taxable object.

The tax authority's consideration of an application concerning the loss or destruction of a taxable object, including its request for information substantiating the loss or destruction and consideration of that request, and its sending to the taxpayer either a notice that calculation of tax has ceased because the taxable object was lost or destroyed or a message that there are no grounds for ceasing calculation of tax on that basis, are conducted under a procedure analogous to that in Article 362(3.1) of this Code.

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form of the application concerning loss or destruction of a taxable object, the procedure for completing it, the format for submitting it electronically, the form of the notice that calculation of tax has ceased because of loss or destruction of the taxable object, and the form of the message that there are no grounds for ceasing calculation of tax on that basis.

If the taxpayer does not submit an application concerning loss or destruction of the taxable object, calculation of tax ceases from the first day of the month in which the object was lost or destroyed, on the basis of information obtained by the tax authority under this Code and other federal laws.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

4.2. When calculating tax or an advance tax payment, a taxpayer participating in an agreement on protection and promotion of capital investments may apply the SZPK tax deduction under the procedure and subject to the conditions in Article 382.1 of this Code.

[Paragraph added by Federal Law No. 225-FZ of June 28, 2022.]

5. If, during a tax or reporting period, a taxpayer acquires or ceases to hold ownership or economic-management rights in an immovable-property object specified in Article 378.2 of this Code, tax or advance tax payments for that object are calculated using a coefficient equal to the number of full months during which the taxpayer owned or held the object under economic management divided by the number of months in the tax or reporting period, unless otherwise provided by this Article.

[As amended by Federal Laws No. 307-FZ of November 2, 2013, No. 52-FZ of April 2, 2014, and No. 305-FZ of July 2, 2021.]

If ownership or economic-management rights in an immovable-property object specified in Article 378.2 of this Code arose on or before the fifteenth day of the relevant month, or ceased after the fifteenth day, the month in which the right arose or ceased is treated as a full month.

[Textual paragraph added by Federal Law No. 396-FZ of December 29, 2015; as amended by Federal Law No. 305-FZ of July 2, 2021.]

If ownership or economic-management rights in an immovable-property object specified in Article 378.2 of this Code arose after the fifteenth day of the relevant month, or ceased on or before the fifteenth day, the month in which the right arose or ceased is disregarded in determining the coefficient specified in this paragraph.

[Textual paragraph added by Federal Law No. 396-FZ of December 29, 2015; as amended by Federal Law No. 305-FZ of July 2, 2021.]

5.1. If the characteristics of an immovable-property object specified in Article 378.2 of this Code change during a tax or reporting period, tax or advance tax payments for that object are calculated using a coefficient determined under a procedure analogous to that in paragraph 5 of this Article.

[Paragraph added by Federal Law No. 334-FZ of August 3, 2018; as amended by Federal Laws No. 374-FZ of November 23, 2020, and No. 389-FZ of July 31, 2023.]

6. When establishing the tax, the legislative body of a constituent entity of the Russian Federation may provide that particular categories of taxpayers are entitled not to calculate or pay advance tax payments during the tax period.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

7. For property whose tax base is determined as its cadastral value, tax or advance tax payments are calculated subject to the special rules in Article 378.2 of this Code.

[Paragraph added by Federal Law No. 307-FZ of November 2, 2013.]

8. Taxpayers that are Russian organizations and are entitled under tax-and-levy legislation to tax reliefs for taxable objects whose tax base is determined as their cadastral value must submit an application for the tax relief to a tax authority of their choice and may also submit documents substantiating their entitlement to the relief.

Submission of an application for a tax relief, substantiation of the taxpayer's entitlement to the relief, consideration of the application by the tax authority, and delivery to the taxpayer of either a notice granting the tax relief or a message refusing to grant it are conducted under a procedure analogous to that in Article 361.1(3) of this Code.

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form of the taxpayer's application for a tax relief, the procedure for completing it, the format for submitting it electronically, the form of the notice granting the tax relief, and the form of the message refusing to grant it.

If a taxpayer entitled to a tax relief does not submit an application for the relief or notify the tax authority that it declines to apply the relief, the relief is granted on the basis of information obtained by the tax authority under this Code and other federal laws, beginning with the tax period in which the taxpayer became entitled to the relief.

If the taxpayer becomes or ceases to be entitled to a tax relief during a tax or reporting period, tax or an advance tax payment for the taxable object to which the relief applies is calculated using a coefficient equal to the number of full months during which the relief was unavailable divided by the number of calendar months in the tax or reporting period. Both the month in which entitlement to the relief arose and the month in which that entitlement ceased are treated as full months.

[Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

[Article 382 complete.]

Article 382.1. Tax Deduction for Taxpayers Participating in Agreements on Protection and Promotion of Capital Investments

1. A taxpayer participating in an agreement on protection and promotion of capital investments may, under the procedure and subject to the conditions in this Article, reduce tax or an advance tax payment calculated under Article 382 of this Code for property created or constructed, modernized, or reconstructed in implementation of the investment project covered by the agreement and used by the taxpayer to implement that project by the amount of the SZPK tax deduction.

2. The amount of the SZPK tax deduction is the amount stated, with respect to tax or an advance tax payment for the relevant taxable object, in the notice of the SZPK tax deduction submitted under Article 25.18 of this Code to the federal executive body authorized for control and supervision in the field of taxes and levies (hereinafter in this Article, the notice).

3. The SZPK tax deduction applies beginning with the tax period following the year in which the notice was submitted.

4. Application of the SZPK tax deduction may reduce the amount of tax or an advance tax payment to zero.

The unused portion of the SZPK tax deduction is taken into account in calculating tax or advance tax payments in subsequent tax or reporting periods if the notice provides, with respect to tax or advance tax payments for the relevant taxable object, for application of the deduction in those subsequent periods.

5. A taxpayer participating in an agreement on protection and promotion of capital investments may reduce tax or advance tax payments until at least one of the following grounds arises:

  1. the aggregate amount of tax or advance tax payments not paid as a result of applying the SZPK tax deduction equals the amount stated in the notice with respect to tax for the relevant taxable object;

  2. the period for applying the SZPK tax deduction stated in the notice with respect to tax for the relevant taxable object expires;

  3. the taxpayer loses the status of a participant in the agreement on protection and promotion of capital investments.

6. If the notice states SZPK tax deductions having different application periods for the relevant taxable object, tax or advance tax payments are reduced first by deductions having the shorter application period.

7. If several notices concerning the relevant taxable object are submitted under one agreement on protection and promotion of capital investments, tax or advance tax payments are reduced in the chronological order in which the notices were submitted.

8. To apply the tax deduction in this Article, the taxpayer must keep separate records, under the procedure established in the organization's accounting policy, for immovable property used to implement the investment project under each agreement on protection and promotion of capital investments and immovable property used in other activities.

[Article added by Federal Law No. 225-FZ of June 28, 2022.]

[Article 382.1 complete.]

Article 383. Procedure and Deadlines for Paying Tax and Advance Tax Payments

1. Taxpayers must pay tax no later than February 28 of the year following the elapsed tax period. They must pay advance tax payments no later than the twenty-eighth day of the month following the elapsed reporting period.

[As amended by Federal Laws No. 305-FZ of July 2, 2021, and No. 263-FZ of July 14, 2022.]

2. During the tax period, taxpayers pay advance tax payments unless otherwise provided by a law of the constituent entity of the Russian Federation. At the end of the tax period, taxpayers pay the amount of tax calculated under Article 382(2) of this Code.

3. For property recorded on the balance sheet of a Russian organization, tax and advance tax payments are payable to the budget at the organization's location, subject to the special rules in Articles 384, 385, and 385.2 of this Code.

[As amended by Federal Law No. 284-FZ of November 28, 2009.]

4. [Repealed by Federal Law No. 284-FZ of November 28, 2009.]

5. Foreign organizations operating in the Russian Federation through permanent establishments pay tax and advance tax payments on property of those permanent establishments to the budget at the place where the permanent establishments are registered with the tax authorities.

6. For immovable-property objects whose tax base is determined as cadastral value, tax and advance tax payments are payable to the budget at the location of the immovable-property object in accordance with Article 382 of this Code.

[As amended by Federal Law No. 307-FZ of November 2, 2013.]

7. [Added by Federal Law No. 379-FZ of November 29, 2014; repealed by Federal Law No. 259-FZ of August 8, 2024.]

[Article 383 complete.]

Article 384. Special Rules for Calculating and Paying Tax at the Location of an Organization's Separate Subdivisions

An organization comprising separate subdivisions that have separate balance sheets pays tax or advance tax payments to the budget at the location of each such subdivision. For property recorded on the subdivision's separate balance sheet and recognized as a taxable object under Article 374 of this Code, the amount is the product of the tax rate applicable in the constituent entity of the Russian Federation or the Sirius federal territory where the subdivision is located and the tax base, or one-quarter of the average value of property, determined for the tax or reporting period under Article 376 of this Code for that subdivision, subject to the special rules in Article 378.2 of this Code.

[As amended by Federal Laws No. 216-FZ of July 24, 2007, No. 307-FZ of November 2, 2013, and No. 199-FZ of June 11, 2021.]

[Article 384 complete.]

Article 385. Special Rules for Calculating and Paying Tax on Immovable-Property Objects Located Outside the Location of an Organization or Its Separate Subdivision

An organization that records on its balance sheet immovable-property objects located outside the location of the organization or a separate subdivision having a separate balance sheet pays tax or advance tax payments to the budget at the location of each such object. The amount is the product of the tax rate applicable in the constituent entity of the Russian Federation or the Sirius federal territory where the object is located and the tax base, or one-quarter of the average value of property, determined for the tax or reporting period under Article 376 of this Code for each object, subject to the special rules in Article 378.2 of this Code.

[As amended by Federal Laws No. 216-FZ of July 24, 2007, No. 307-FZ of November 2, 2013, and No. 199-FZ of June 11, 2021.]

[Article 385 complete.]

Article 385.1. Special Rules for Residents of the Special Economic Zone in Kaliningrad Region to Calculate and Pay Corporate Property Tax

1. Residents of the Special Economic Zone in Kaliningrad Region pay corporate property tax in accordance with this Chapter on all property constituting a taxable object for that tax, except property created or acquired in implementing an investment project under the Federal Law "On the Special Economic Zone in Kaliningrad Region and on Amending Certain Legislative Acts of the Russian Federation."

[As amended by Federal Law No. 353-FZ of November 27, 2017.]

2. Residents calculate corporate property tax separately for property created or acquired in implementing an investment project under the Federal Law "On the Special Economic Zone in Kaliningrad Region and on Amending Certain Legislative Acts of the Russian Federation."

[As amended by Federal Law No. 353-FZ of November 27, 2017.]

3. For residents, during the first six calendar years beginning on the date when the legal entity is entered in the Unified Register of Residents of the Special Economic Zone in Kaliningrad Region, the corporate-property-tax rate for property created or acquired in implementing an investment project under the Federal Law "On the Special Economic Zone in Kaliningrad Region and on Amending Certain Legislative Acts of the Russian Federation" is 0 percent.

[As amended by Federal Law No. 353-FZ of November 27, 2017.]

4. From the seventh through the twelfth calendar year, inclusive, beginning on the date when the legal entity is entered in the Unified Register of Residents of the Special Economic Zone in Kaliningrad Region, the corporate-property-tax rate for property created or acquired in implementing an investment project under the Federal Law "On the Special Economic Zone in Kaliningrad Region and on Amending Certain Legislative Acts of the Russian Federation" is the rate established by a law of Kaliningrad Region reduced by 50 percent.

[As amended by Federal Law No. 353-FZ of November 27, 2017.]

5. The special procedure for paying corporate property tax does not apply to the portion of the value of property created or acquired in implementing an investment project under the Federal Law "On the Special Economic Zone in Kaliningrad Region and on Amending Certain Legislative Acts of the Russian Federation" that is used to produce goods, perform work, or provide services to which the investment project may not be directed. That portion of the property's value is taken to equal the proportion that income from sales of those goods, work, or services bears to the resident's aggregate income.

[As amended by Federal Law No. 353-FZ of November 27, 2017.]

6. The difference between the amount of corporate property tax on property created or acquired in implementing an investment project under the Federal Law "On the Special Economic Zone in Kaliningrad Region and on Amending Certain Legislative Acts of the Russian Federation" that the resident would have calculated without applying the special payment procedure in this Article and the amount of corporate property tax that the resident calculates for that property under this Article is not included in the resident's corporate-profit-tax base.

[As amended by Federal Law No. 353-FZ of November 27, 2017.]

7. If a resident is removed from the Unified Register of Residents of the Special Economic Zone in Kaliningrad Region before receiving a certificate that it has fulfilled the conditions of its investment declaration, it is deemed to have lost entitlement to the special procedure for paying corporate property tax in this Article from the beginning of the quarter in which it was removed from the register.

In that case, the resident must calculate tax on property created or acquired in implementing the investment project under the Federal Law "On the Special Economic Zone in Kaliningrad Region and on Amending Certain Legislative Acts of the Russian Federation" at the tax rate established under Article 380 of this Code.

[As amended by Federal Law No. 353-FZ of November 27, 2017.]

Tax is calculated for the period during which the special taxation procedure was applied.

The resident must pay the calculated amount of tax after the end of the reporting or tax period in which it was removed from the Unified Register of Residents of the Special Economic Zone in Kaliningrad Region, no later than the deadlines established under Article 383(1) of this Code for paying advance tax payments for the reporting period or tax for the tax period.

When a field tax audit of a resident removed from the Unified Register of Residents of the Special Economic Zone in Kaliningrad Region concerns the correctness of calculating and completeness of paying tax on property created or acquired in implementing the investment project, the limitations in the second textual paragraph of Article 89(4) and Article 89(5) of this Code do not apply, provided that the decision to conduct the audit was issued no later than three months after the resident paid that amount of tax.

[Paragraph added by Federal Law No. 84-FZ of May 17, 2007.]

8. The special procedure for paying corporate property tax does not apply to property created or acquired in implementing an investment project under the Federal Law "On the Special Economic Zone in Kaliningrad Region and on Amending Certain Legislative Acts of the Russian Federation" to which a resident previously applied that procedure if the property is transferred to, or acquired by, another resident for implementation of an investment project.

[Paragraph added by Federal Law No. 381-FZ of November 29, 2021.]

[Article added by Federal Law No. 16-FZ of January 10, 2006.]

[Article 385.1 complete.]

Article 385.2. Special Rules for Calculating and Paying Tax on Property Forming Part of the Unified Gas Supply System

1. Tax and advance tax payments on property forming part of the Unified Gas Supply System are calculated from the tax base determined for the constituent entity of the Russian Federation as a whole and paid to the budgets of constituent entities at the property's actual location.

2. For purposes of this Chapter, the actual location of property forming part of the Unified Gas Supply System is the territory of the constituent entity of the Russian Federation in which gas is extracted, transported, stored, and/or supplied.

3. An organization owning property forming part of the Unified Gas Supply System must keep records of that property and state its actual location in the source accounting documents.

[Article added by Federal Law No. 284-FZ of November 28, 2009.]

[Article 385.2 complete.]

Article 385.3. Special Rules for Calculating Tax on Public Railway Tracks and Structures Forming an Integral Technological Part of Them

1. For public railway tracks and structures forming an integral technological part of them that meet requirements established by the Government of the Russian Federation and were first recognized as fixed assets on or after January 1, 2017, tax is calculated using coefficient K_RW, whose value is determined under paragraph 2 of this Article.

2. During the six tax periods beginning on the first day of the tax period in which the relevant property was first recognized as a fixed asset, coefficient K_RW is:

[Article added by Federal Law No. 464-FZ of December 28, 2016.]

[Article 385.3 complete.]

Article 386. Tax Return

1. Unless otherwise provided by this Article, at the end of the tax period taxpayers must file a tax return with the tax authorities at the location of immovable-property objects and/or property forming part of the Unified Gas Supply System.

[As amended by Federal Laws No. 302-FZ of August 3, 2018, No. 63-FZ of April 15, 2019, and No. 305-FZ of July 2, 2021.]

For property located in the internal waters or territorial sea of the Russian Federation, on its continental shelf, in its exclusive economic zone, and/or, for Russian organizations, outside the Russian Federation, the tax return is filed with the tax authority at the location of the Russian organization or at the place where a foreign organization's permanent establishment is registered with the tax authorities.

[As amended by Federal Laws No. 268-FZ of September 30, 2013, No. 63-FZ of April 15, 2019, and No. 305-FZ of July 2, 2021.]

Taxpayers classified as major taxpayers under Article 83 of this Code file tax returns with the tax authority at which they are registered as major taxpayers.

[Textual paragraph added by Federal Law No. 268-FZ of December 30, 2006; as amended by Federal Law No. 63-FZ of April 15, 2019.]

The tax return includes information on the annual average value of movable-property objects recorded on the organization's balance sheet as fixed assets under the prescribed accounting procedure.

[Textual paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

1.1. A taxpayer registered with several tax authorities at the locations of immovable-property objects that it owns within one constituent entity of the Russian Federation and whose tax base is determined as their annual average value may file one tax return for all those objects with one of those tax authorities of its choice, after notifying the tax authority for the constituent entity.

A notice of the procedure for filing the tax return with a tax authority in the constituent entity must be submitted annually by February 1 of the year constituting the tax period in which the procedure in this paragraph will apply. The procedure selected by the taxpayer may not be changed during that tax period.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

The tax authority for the constituent entity considers the notice within ten days after receiving it. If the tax authority sends a request under Article 85(13) of this Code because it lacks information needed to consider the notice, the head or deputy head of the tax authority may extend the consideration period by no more than ten days and must notify the taxpayer of the extension.

[Textual paragraph added by Federal Law No. 374-FZ of November 23, 2020; as amended by Federal Law No. 389-FZ of July 31, 2023.]

If the tax authority for the constituent entity identifies grounds preventing application of the filing procedure in this paragraph, it informs the taxpayer.

[Textual paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form of the notice of the procedure for filing a tax return with a tax authority in a constituent entity.

This paragraph does not apply if a law of the constituent entity establishes allocation percentages for distributing the tax to local budgets.

[Paragraph added by Federal Law No. 63-FZ of April 15, 2019.]

2. [Repealed by Federal Law No. 63-FZ of April 15, 2019.]

3. Taxpayers file tax returns for a tax period no later than February 25 of the year following the elapsed tax period.

[As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

[Textual paragraph added by Federal Law No. 376-FZ of November 24, 2014; repealed by Federal Law No. 100-FZ of April 20, 2021.]

4. If a taxpayer that is a foreign organization not operating in the Russian Federation through a permanent establishment fails to file a tax return within the deadlines in this Article, the tax authority determines, from the information available and without undertaking tax-control measures with respect to that taxpayer, the amount of tax not calculated by the taxpayer that is payable to the budget system of the Russian Federation.

[Textual paragraph repealed by Federal Law No. 263-FZ of July 14, 2022.]

[Paragraph added by Federal Law No. 347-FZ of November 4, 2014.]

5. [Added by Federal Law No. 379-FZ of November 29, 2014; repealed by Federal Law No. 259-FZ of August 8, 2024.]

6. Taxpayers that are Russian organizations do not include in the tax return information on taxable objects whose tax base is determined as cadastral value.

If, during the elapsed tax period, a taxpayer that is a Russian organization had only taxable objects specified in the first textual paragraph of this paragraph, it does not file a tax return.

To ensure complete payment of tax on taxable objects specified in the first textual paragraph of this paragraph, the preparation and delivery or sending by tax authorities to taxpayers that are Russian organizations of messages of calculated tax for those objects; the submission by those taxpayers to the tax authorities of explanations and/or documents substantiating the correctness of calculation, completeness and timeliness of tax payment, justification for applying reduced tax rates or tax reliefs, or the existence of grounds under tax-and-levy legislation for exemption from tax; the tax authorities' consideration of those explanations and/or documents; and the tax authorities' delivery or sending to those taxpayers of revised messages of calculated tax are conducted under a procedure and within deadlines analogous to those in Article 363(4)-(7) of this Code.

[Textual paragraph repealed by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

[Article 386 complete.]

Article 386.1. Elimination of Double Taxation

1. Amounts of property tax actually paid by a Russian organization outside the Russian Federation under the legislation of another state with respect to property belonging to that Russian organization and located in that state are credited against the tax payable in the Russian Federation with respect to that property.

The amount of tax paid outside the Russian Federation that is credited may not exceed the amount of tax payable by the organization in the Russian Federation with respect to the property specified in this paragraph.

An amount of tax paid in the case specified in the first textual paragraph of this paragraph in foreign currency is translated into the currency of the Russian Federation at the official exchange rate of the Central Bank of the Russian Federation on the date the tax was paid.

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

2. To claim the credit, a Russian organization must submit to the tax authorities a document confirming payment of tax outside the Russian Federation that has been certified by the tax authority of the relevant foreign state.

The Russian organization submits that document to the tax authority at the organization's location together with the tax return for the tax period in which the tax was paid outside the Russian Federation.

[Paragraph restated by Federal Law No. 263-FZ of July 14, 2022.]

[Article added by Federal Law No. 216-FZ of July 24, 2007.]

[Article 386.1 complete.]

Section X. Local Taxes and Levies

[Heading as amended by Federal Law No. 382-FZ of November 29, 2014.]

[Section added by Federal Law No. 141-FZ of November 29, 2004.]

Chapter 31. Land Tax

Article 387. General Provisions

1. Land tax, hereinafter in this Chapter referred to as tax, is established by this Code and regulatory legal acts of the representative bodies of municipalities, is brought into and ceases to be in effect in accordance with this Code and those regulatory legal acts, and is payable within those municipalities.

In the federal cities of Moscow, St. Petersburg, and Sevastopol, the tax is established by this Code and laws of those constituent entities of the Russian Federation, is brought into and ceases to be in effect in accordance with this Code and those laws, and is payable within those constituent entities.

[As amended by Federal Law No. 379-FZ of November 29, 2014.]

In the Sirius federal territory, the tax is established by this Code and regulatory legal acts of the representative body of the Sirius federal territory, is brought into and ceases to be in effect in accordance with this Code and those regulatory legal acts, and is payable in the Sirius federal territory.

[Textual paragraph added by Federal Law No. 199-FZ of June 11, 2021.]

2. When establishing the tax, representative bodies of municipalities, the legislative bodies of the federal cities of Moscow, St. Petersburg, and Sevastopol, and the representative body of the Sirius federal territory determine tax rates within the limits in this Chapter. For taxpayers that are organizations, those bodies also determine the tax-payment procedure.

[As amended by Federal Laws No. 284-FZ of October 4, 2014, No. 325-FZ of September 29, 2019, No. 199-FZ of June 11, 2021, and No. 389-FZ of July 31, 2023.]

When establishing the tax, regulatory legal acts of representative bodies of municipalities, laws of the federal cities of Moscow, St. Petersburg, and Sevastopol, and regulatory legal acts of the representative body of the Sirius federal territory may also establish tax reliefs and the grounds and procedure for applying them, including the amount of a tax deduction for particular categories of taxpayers.

[As amended by Federal Laws No. 379-FZ of November 29, 2014, No. 436-FZ of December 28, 2017, and No. 199-FZ of June 11, 2021.]

[Article 387 complete.]

Article 388. Taxpayers

1. Unless otherwise established by this paragraph, taxpayers of the tax, hereinafter in this Chapter referred to as taxpayers, are organizations and individuals holding land parcels recognized as taxable objects under Article 389 of this Code under a right of ownership, a right of permanent, perpetual use, or a right of lifelong inheritable possession.

[As amended by Federal Laws No. 283-FZ of November 28, 2009, and No. 308-FZ of November 27, 2010.]

For land parcels forming part of the property of a unit investment fund, the management companies are the taxpayers. The tax is paid out of the property forming part of that unit investment fund.

[Textual paragraph added by Federal Law No. 308-FZ of November 27, 2010.]

2. Organizations and individuals are not taxpayers with respect to land parcels that they hold under a right of gratuitous use, including a right of fixed-term gratuitous use, or that have been transferred to them under a lease agreement.

[As amended by Federal Law No. 369-FZ of November 24, 2014.]

Organizations registered in the Kuril Islands are not taxpayers while exercising the right under Article 246.3 of this Code to exemption from the obligations of a corporate-profit-tax taxpayer. If an organization loses that right under Article 246.3(3) of this Code, it is recognized as a taxpayer from the first day of the tax period in which the right was lost. The amount of tax or advance tax payment must be recaptured and paid to the budget under the prescribed procedure, together with late-payment interest accruing from the day following the tax or advance-payment due date established by Article 397 of this Code.

[Textual paragraph added by Federal Law No. 50-FZ of March 9, 2022.]

[Article 388 complete.]

Article 389. Taxable Object

1. Taxable objects are land parcels located within a municipality, the federal cities of Moscow, St. Petersburg, and Sevastopol, or the Sirius federal territory in which the tax has been imposed.

[As amended by Federal Laws No. 379-FZ of November 29, 2014, and No. 199-FZ of June 11, 2021.]

2. The following are not taxable objects:

  1. land parcels withdrawn from circulation under the legislation of the Russian Federation;

  2. land parcels restricted in circulation under the legislation of the Russian Federation and occupied by particularly valuable cultural-heritage sites of the peoples of the Russian Federation, properties included in the World Heritage List, historical and cultural reserves, archaeological-heritage sites, or museum-reserves;

[As amended by Federal Law No. 315-FZ of October 22, 2014.]

  1. [Repealed by Federal Law No. 202-FZ of November 29, 2012.]

  2. land parcels forming part of forest-fund lands;

[As amended by Federal Law No. 201-FZ of December 4, 2006.]

  1. land parcels restricted in circulation under the legislation of the Russian Federation and occupied by state-owned water bodies forming part of the water fund;

[As amended by Federal Law No. 201-FZ of December 4, 2006.]

  1. land parcels forming part of the common property of an apartment building.

[Subparagraph added by Federal Law No. 284-FZ of October 4, 2014.]

[Article 389 complete.]

Article 390. Tax Base

1. The tax base is the cadastral value of land parcels recognized as taxable objects under Article 389 of this Code.

2. [Repealed by Federal Law No. 63-FZ of April 15, 2019.]

[Article 390 complete.]

Article 391. Procedure for Determining the Tax Base

1. Unless otherwise established by this Article, the tax base for each land parcel is its cadastral value entered in the Unified State Register of Immovable Property and applicable from January 1 of the year constituting the tax period, subject to the special rules in this Article.

[As amended by Federal Laws No. 334-FZ of August 3, 2018, No. 63-FZ of April 15, 2019, No. 67-FZ of March 26, 2022, and No. 425-FZ of November 28, 2025.]

For a land parcel formed during a tax period, the tax base for that tax period is its cadastral value as of the date on which information forming the basis for determining that cadastral value was entered in the Unified State Register of Immovable Property.

[Textual paragraph added by Federal Law No. 283-FZ of November 28, 2009; as amended by Federal Laws No. 284-FZ of October 4, 2014, and No. 401-FZ of November 30, 2016.]

For a land parcel located in the territories of several municipalities, or in the territories of a municipality and the federal cities of Moscow, St. Petersburg, or Sevastopol or the Sirius federal territory, the tax base is determined for each municipality, federal city, or federal territory. The tax base for the portion of the land parcel within the boundaries of the relevant municipality, federal city, or federal territory is the share of the cadastral value of the entire land parcel proportional to that portion of the parcel.

[Textual paragraph added by Federal Law No. 216-FZ of July 24, 2007; as amended by Federal Laws No. 379-FZ of November 29, 2014, No. 199-FZ of June 11, 2021, and No. 389-FZ of July 31, 2023.]

[Textual paragraph added by Federal Law No. 284-FZ of October 4, 2014; repealed by Federal Law No. 334-FZ of August 3, 2018.]

[Textual paragraph added by Federal Law No. 284-FZ of October 4, 2014; repealed by Federal Law No. 334-FZ of August 3, 2018.]

[Textual paragraph added by Federal Law No. 284-FZ of October 4, 2014; repealed by Federal Law No. 334-FZ of August 3, 2018.]

[Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017; repealed by Federal Law No. 334-FZ of August 3, 2018.]

For the 2023 tax period, the tax base for a land parcel is its cadastral value entered in the Unified State Register of Immovable Property and applicable from January 1, 2022, subject to the special rules in this Article, if the parcel's cadastral value entered in that Register and applicable from January 1, 2023, exceeds its cadastral value entered in that Register and applicable from January 1, 2022. This rule does not apply if the cadastral value of the relevant land parcel increased as a result of changes in its characteristics.

[Textual paragraph added by Federal Law No. 67-FZ of March 26, 2022.]

1.1. A change in the cadastral value of a land parcel during a tax period is not taken into account in determining the tax base for that or previous tax periods unless otherwise provided by the legislation of the Russian Federation governing state cadastral valuation or by this paragraph.

If the cadastral value of a land parcel changes as a result of establishing its market value, information on the changed cadastral value entered in the Unified State Register of Immovable Property is taken into account in determining the tax base from the date on which the information concerning the cadastral value being changed began to apply for tax purposes.

[Paragraph added by Federal Law No. 334-FZ of August 3, 2018; as amended by Federal Law No. 374-FZ of November 23, 2020.]

2. The tax base for the portion of a land parcel occupied by housing stock and/or utility infrastructure of the housing-and-utilities sector that is attributable to an immovable-property object not forming part of that housing stock and/or utility infrastructure is the share of the cadastral value of the entire land parcel proportional to that portion of the parcel.

To determine the tax base under this paragraph, the taxpayer submits to a tax authority of its choice a notice stating that the land parcel contains housing stock and/or utility infrastructure of the housing-and-utilities sector and stating the area of the portion of the parcel attributable to an immovable-property object not forming part of that housing stock and/or utility infrastructure (hereinafter in this paragraph, the notice). The taxpayer must attach documents prescribed by the legislation of the Russian Federation substantiating the presence of the housing stock and/or utility infrastructure and the area of that portion of the parcel. A taxpayer that is an individual may submit the notice and documents through a multifunctional center for state and municipal services.

The tax authority considers the notice within 30 days after receiving it. If the tax authority sends a request under Article 85(13) of this Code because it lacks information needed to consider the notice, the head or deputy head of the tax authority may extend the consideration period by no more than 30 days and must notify the taxpayer of the extension.

If the tax authority identifies grounds preventing determination of the tax base in accordance with the notice, it informs the taxpayer.

If the taxpayer does not submit the notice, the tax base under this paragraph is determined from information obtained by the tax authority under this Code and other federal laws concerning the presence on the land parcel of housing stock and/or utility infrastructure of the housing-and-utilities sector and the area of the portion of the parcel attributable to an immovable-property object not forming part of that housing stock and/or utility infrastructure.

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form of the notice, the procedure for completing it, and the format for submitting it electronically.

[Paragraph restated by Federal Law No. 389-FZ of July 31, 2023.]

3. Taxpayers that are organizations determine the tax base independently from information in the Unified State Register of Immovable Property concerning each land parcel that they hold under a right of ownership or a right of permanent, perpetual use.

[As amended by Federal Laws No. 283-FZ of November 28, 2009, and No. 401-FZ of November 30, 2016.]

[Textual paragraph repealed by Federal Law No. 347-FZ of November 4, 2014.]

4. For taxpayers that are individuals, the tax authorities determine the tax base from information submitted to them by the authorities responsible for state cadastral registration and state registration of rights in immovable property.

[As amended by Federal Laws No. 283-FZ of November 28, 2009, No. 284-FZ of October 4, 2014, No. 347-FZ of November 4, 2014, and No. 401-FZ of November 30, 2016.]

5. For a taxpayer belonging to one of the following categories, the tax base is reduced by the cadastral value of 600 square meters of the area of one land parcel held under a right of ownership, a right of permanent, perpetual use, or a right of lifelong inheritable possession:

[As amended by Federal Law No. 436-FZ of December 28, 2017.]

  1. Heroes of the Soviet Union, Heroes of the Russian Federation, and full holders of the Order of Glory;

  2. persons with Group I or Group II disabilities;

[As amended by Federal Law No. 284-FZ of October 4, 2014.]

  1. persons disabled since childhood and children with disabilities;

[As amended by Federal Law No. 334-FZ of August 3, 2018.]

  1. veterans and disabled veterans of the Great Patriotic War and veterans and disabled veterans of combat operations;

4.1. persons specified in Article 407(1)(9.1)-(9.5) of this Code;

[Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

  1. individuals entitled to social support under the Law of the Russian Federation "On Social Protection of Citizens Exposed to Radiation as a Result of the Catastrophe at the Chernobyl Nuclear Power Plant," as restated by Law of the Russian Federation No. 3061-I of June 18, 1992; Federal Law No. 175-FZ of November 26, 1998, "On Social Protection of Citizens of the Russian Federation Exposed to Radiation as a Result of the 1957 Accident at the Mayak Production Association and Discharges of Radioactive Waste into the Techa River"; or Federal Law No. 2-FZ of January 10, 2002, "On Social Guarantees for Citizens Exposed to Radiation as a Result of Nuclear Tests at the Semipalatinsk Test Site";

  2. individuals who, as members of special-risk units, directly participated in testing nuclear and thermonuclear weapons or responding to accidents involving nuclear installations in weapons systems and military facilities;

  3. individuals who contracted or experienced radiation sickness or became disabled as a result of tests, exercises, or other work involving any type of nuclear installation, including nuclear weapons and space technology;

  4. pensioners receiving pensions awarded under the procedure prescribed by pension legislation, and persons who have reached age 60 for men or 55 for women and receive monthly lifetime maintenance under the legislation of the Russian Federation;

[Subparagraph added by Federal Law No. 436-FZ of December 28, 2017.]

  1. individuals who satisfy the conditions for award of a pension under the legislation of the Russian Federation in effect on December 31, 2018;

[Subparagraph added by Federal Law No. 378-FZ of October 30, 2018.]

  1. individuals having three or more minor children, including children under age 23 enrolled full-time in educational organizations.

[Subparagraph added by Federal Law No. 63-FZ of April 15, 2019; as amended by Federal Law No. 425-FZ of November 28, 2025.]

6. [Repealed by Federal Law No. 286-FZ of September 30, 2017.]

6.1. The reduction of the tax base under paragraph 5 of this Article, referred to as the tax deduction, applies to one land parcel selected by the taxpayer.

The taxpayer submits a notice identifying the selected land parcel to which the tax deduction is to apply to a tax authority of the taxpayer's choice no later than December 31 of the year constituting the tax period beginning with which the deduction will apply to that parcel. The notice may be submitted through a multifunctional center for state or municipal services.

[As amended by Federal Laws No. 63-FZ of April 15, 2019, and No. 325-FZ of September 29, 2019.]

[Textual paragraph repealed by Federal Law No. 63-FZ of April 15, 2019.]

The tax authority considers the notice identifying the selected land parcel within 30 days after receiving it. If the tax authority sends a request under Article 85(13) of this Code because it lacks information needed to consider the notice, the head or deputy head of the tax authority may extend the consideration period by no more than 30 days and must notify the taxpayer of the extension.

[Textual paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

If the tax authority identifies grounds preventing application of the tax deduction in accordance with the notice identifying the selected land parcel, it informs the taxpayer.

[Textual paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

If a taxpayer entitled to the tax deduction does not submit a notice identifying the selected land parcel, the deduction is granted for the one land parcel having the highest calculated amount of tax.

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form of the notice.

[Paragraph added by Federal Law No. 436-FZ of December 28, 2017.]

6.2. The conditions for granting the tax deduction under paragraph 5(4.1) of this Article are analogous to the conditions in Article 407(1.1)-(1.3) of this Code.

[Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

7. If application of the tax deduction under this Article produces a negative tax base, the tax base is taken to be zero for purposes of calculating tax.

[As amended by Federal Law No. 436-FZ of December 28, 2017.]

8. Until January 1 of the year following the year in which the results of the mass cadastral valuation of land parcels in the Republic of Crimea and the federal city of Sevastopol are approved, the tax base for land parcels in those constituent entities is determined from the standard land price established as of January 1 of the relevant tax period by the executive authorities of the Republic of Crimea and the federal city of Sevastopol.

[Paragraph added by Federal Law No. 379-FZ of November 29, 2014.]

9. Until January 1 of the year following the year in which the results of the state cadastral valuation of land parcels in the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, and Kherson Region are approved, the tax base for land parcels in those constituent entities is determined from the standard land price established for the relevant tax period by the authorized executive authorities of those constituent entities.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Article 391 complete.]

Article 392. Special Rules for Determining the Tax Base for Land Parcels under Common Ownership or Lifelong Inheritable Possession

[Heading as amended by Federal Law No. 425-FZ of November 28, 2025.]

1. The tax base for a land parcel under common shared ownership is determined for each taxpayer owning the parcel in proportion to that taxpayer's share in the common shared ownership.

2. The tax base for a land parcel under common joint ownership is determined in equal shares for each taxpayer owning the parcel.

3. [Repealed by Federal Law No. 325-FZ of September 29, 2019.]

4. The tax base for a land parcel held by several taxpayers under a right of lifelong inheritable possession is determined in equal shares for each taxpayer.

[Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Article 392 complete.]

Article 393. Tax Period; Reporting Period

1. The tax period is the calendar year.

2. For taxpayers that are organizations, the reporting periods are the first, second, and third quarters of the calendar year.

[As amended by Federal Laws No. 216-FZ of July 24, 2007, and No. 347-FZ of November 4, 2014.]

3. When establishing the tax, the representative body of a municipality, the legislative bodies of the federal cities of Moscow, St. Petersburg, and Sevastopol, or the representative body of the Sirius federal territory may elect not to establish a reporting period.

[As amended by Federal Laws No. 379-FZ of November 29, 2014, No. 199-FZ of June 11, 2021, and No. 389-FZ of July 31, 2023.]

[Article 393 complete.]

Article 394. Tax Rate

1. Tax rates are established by regulatory legal acts of representative bodies of municipalities, laws of the federal cities of Moscow, St. Petersburg, and Sevastopol, or regulatory legal acts of the representative body of the Sirius federal territory, and may not exceed:

[As amended by Federal Laws No. 379-FZ of November 29, 2014, and No. 199-FZ of June 11, 2021.]

  1. 0.3 percent for land parcels:

classified as agricultural land or as land in agricultural-use zones within populated localities and used for agricultural production;

[As amended by Federal Law No. 283-FZ of November 28, 2009.]

occupied by housing stock and/or utility infrastructure of the housing-and-utilities sector, other than the portion of a land parcel attributable to an immovable-property object not forming part of that housing stock and/or utility infrastructure, or acquired or granted for housing construction. This category excludes land parcels acquired or granted for individual housing construction that are used in business activities and land parcels each having a cadastral value exceeding RUB 300 million;

[As amended by Federal Laws No. 216-FZ of July 24, 2007, No. 325-FZ of September 29, 2019, No. 389-FZ of July 31, 2023, and No. 176-FZ of July 12, 2024.]

not used in business activities and acquired or granted for personal subsidiary farming, horticulture, or vegetable gardening, and common-use land parcels under Federal Law No. 217-FZ of July 29, 2017, "On the Conduct by Citizens of Horticulture and Vegetable Gardening for Their Own Needs and on Amending Certain Legislative Acts of the Russian Federation." This category excludes land parcels each having a cadastral value exceeding RUB 300 million;

[As amended by Federal Laws No. 63-FZ of April 15, 2019, and No. 176-FZ of July 12, 2024.]

restricted in circulation under the legislation of the Russian Federation and granted for defense, security, and customs purposes;

[Textual paragraph added by Federal Law No. 202-FZ of November 29, 2012.]

  1. 1.5 percent for other land parcels.

2. Differentiated tax rates may be established according to land categories and/or the land parcel's permitted use.

[As amended by Federal Laws No. 96-FZ of June 29, 2012, and No. 325-FZ of September 29, 2019.]

3. If tax rates are not determined by regulatory legal acts of representative bodies of municipalities, laws of the federal cities of Moscow, St. Petersburg, and Sevastopol, or regulatory legal acts of the representative body of the Sirius federal territory, tax is imposed at the rates specified in paragraph 1 of this Article.

[Paragraph added by Federal Law No. 202-FZ of November 29, 2012; as amended by Federal Laws No. 379-FZ of November 29, 2014, and No. 199-FZ of June 11, 2021.]

[Article 394 complete.]

Article 395. Tax Reliefs

1. The following are exempt from tax:

[As amended by Federal Law No. 353-FZ of November 27, 2017.]

  1. institutions and bodies of the penal-enforcement system, with respect to land parcels granted for direct performance of the functions assigned to them;

[As amended by Federal Law No. 108-FZ of May 29, 2019.]

  1. organizations, with respect to land parcels occupied by state public roads;

  2. [Repealed by Federal Law No. 141-FZ of November 29, 2004.]

  3. religious organizations, with respect to land parcels belonging to them on which buildings and structures for religious and charitable purposes are located, and land parcels intended to accommodate those facilities;

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

  1. all-Russian public organizations of persons with disabilities, including those established as unions of such public organizations, in which persons with disabilities and their legal representatives constitute at least 80 percent of the membership, with respect to land parcels used for their chartered activities;

organizations whose charter capital consists entirely of contributions from those all-Russian public organizations of persons with disabilities, if persons with disabilities constitute at least 50 percent of their average headcount and their share of the payroll fund is at least 25 percent, with respect to land parcels used to produce and/or sell goods, other than excisable goods except sugar-sweetened beverages, mineral raw materials and other minerals, and other goods on a list approved by the Government of the Russian Federation in coordination with all-Russian public organizations of persons with disabilities, or to perform work or provide services, other than brokerage and other intermediary services;

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

institutions whose property is owned exclusively by those all-Russian public organizations of persons with disabilities, with respect to land parcels used to pursue educational, cultural, therapeutic and health-improvement, physical-culture and sports, scientific, informational, and other objectives involving the social protection and rehabilitation of persons with disabilities, and to provide legal and other assistance to persons with disabilities, children with disabilities, and their parents;

  1. organizations engaged in folk arts and crafts, with respect to land parcels located in places where folk arts and crafts traditionally exist and used to produce and sell folk-art and craft products;

  2. individuals belonging to the Indigenous Small-Numbered Peoples of the North, Siberia, and the Far East of the Russian Federation, and communities of those peoples, with respect to land parcels located in places of their traditional residence and traditional economic activities under the list of such places approved by the Government of the Russian Federation;

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. [Repealed by Federal Law No. 141-FZ of November 29, 2004.]

  2. organizations that are residents of a special economic zone, other than the organizations specified in item 11 of this paragraph, with respect to land parcels located within the special economic zone, for five years from the month in which ownership of each land parcel arose.

[Subparagraph added by Federal Law No. 117-FZ of July 22, 2005; as amended by Federal Laws No. 75-FZ of June 3, 2006, No. 305-FZ of November 7, 2011, No. 365-FZ of November 30, 2011, No. 436-FZ of December 28, 2017, and No. 381-FZ of November 29, 2021.]

If a resident is removed from the Unified Register of Residents of the Special Economic Zone in Kaliningrad Region before receiving a certificate that it has fulfilled the conditions of its investment declaration, it must calculate tax for the entire period during which the relief in this subparagraph was applied to the relevant land parcels.

[Textual paragraph added by Federal Law No. 381-FZ of November 29, 2021.]

The resident must pay the calculated tax after the end of the reporting or tax period in which it was removed from the Unified Register of Residents of the Special Economic Zone in Kaliningrad Region, no later than the deadlines established by Article 397 of this Code for paying advance tax payments for the reporting period or tax for the tax period;

[Textual paragraph added by Federal Law No. 381-FZ of November 29, 2021.]

  1. organizations recognized as management companies under the Federal Law "On the Skolkovo Innovation Center," with respect to land parcels forming part of the territory of the Skolkovo Innovation Center and granted or acquired for direct performance of the functions assigned to those organizations under that Federal Law;

[Subparagraph added by Federal Law No. 243-FZ of September 28, 2010; as amended by Federal Law No. 339-FZ of November 28, 2011.]

  1. shipbuilding organizations having the status of a resident of an industrial-production special economic zone, with respect to land parcels occupied by production buildings and structures that they own and use to build and repair vessels, for ten years from the date on which the organizations were registered as residents of the special economic zone;

[Subparagraph added by Federal Law No. 305-FZ of November 7, 2011.]

  1. organizations participating in the free economic zone in the Republic of Crimea and the federal city of Sevastopol, with respect to land parcels located within that free economic zone and used to perform an agreement on the conditions for activities in the free economic zone, for three years from the month in which ownership of each parcel arose. If the agreement is terminated by court decision, the tax must be calculated and paid to the budget. Tax is calculated for the entire period of implementation of the investment project in the free economic zone without applying the relief in this subparagraph. The calculated tax must be paid after the end of the reporting or tax period in which the agreement was terminated, no later than the deadlines established for paying advance tax payments for the reporting period or tax for the tax period;

[Subparagraph added by Federal Law No. 379-FZ of November 29, 2014; as amended by Federal Laws No. 297-FZ of August 3, 2018, and No. 268-FZ of June 24, 2023.]

  1. organizations recognized as funds under Federal Law No. 216-FZ of July 29, 2017, "On Innovative Science and Technology Centers and on Amending Certain Legislative Acts of the Russian Federation," with respect to land parcels forming part of the territory of an innovative science and technology center;

[Subparagraph added by Federal Law No. 373-FZ of October 30, 2018.]

  1. organizations participating in the free economic zone in the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, Kherson Region, and adjacent territories, with respect to land parcels located within that free economic zone and used to perform an agreement on the conditions for activities in that free economic zone, for three years from the month in which ownership of each parcel arose. If the agreement concerning the free economic zone in the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, and Kherson Region is terminated unilaterally, or an agreement concerning the free economic zone in adjacent territories is terminated by agreement of the parties or by court decision, in accordance with Federal Law No. 266-FZ of June 24, 2023, "On the Free Economic Zone in the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, Kherson Region, and Adjacent Territories," the tax must be calculated and paid to the budget. Tax is calculated for the entire period of implementation of the investment project in that free economic zone without applying the relief in this subparagraph. The calculated tax must be paid after the end of the reporting or tax period in which the agreement was terminated, no later than the deadlines established for paying advance tax payments for the reporting period or tax for the tax period;

[Subparagraph added by Federal Law No. 268-FZ of June 24, 2023; as amended by Federal Law No. 148-FZ of June 22, 2024.]

  1. individuals, with respect to land parcels located in a territory in which a state of emergency, emergency-situation regime, or legal regime of a counterterrorism operation has been introduced under the legislation of the Russian Federation and for whose residents a temporary resettlement or evacuation decision has been made, for the entire tax period during which the relevant regime was in effect.

[Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

2. If land parcels are divided or combined during the period in which a tax relief under paragraph 1(9), (11), or (12) of this Article applies, those reliefs do not apply to the land parcels formed by the division or combination.

[Paragraph added by Federal Law No. 353-FZ of November 27, 2017.]

[Article 395 complete.]

Article 396. Procedure for Calculating Tax and Advance Tax Payments

1. At the end of the tax period, tax is calculated as the percentage of the tax base corresponding to the applicable tax rate, subject to the special rules in this Article.

[As amended by Federal Law No. 63-FZ of April 15, 2019.]

2. Tax and advance tax payments are calculated from information supplied to the tax authorities under this Code and other federal laws by the authorities responsible for state cadastral registration and state registration of rights in immovable property, and from other information supplied to the tax authorities.

Taxpayers that are organizations calculate tax and advance tax payments independently.

The tax authorities calculate the tax payable by taxpayers that are individuals.

[Paragraph restated by Federal Law No. 389-FZ of July 31, 2023.]

3. [Repealed by Federal Law No. 389-FZ of July 31, 2023.]

4. [Repealed by Federal Law No. 229-FZ of July 27, 2010.]

5. For taxpayers that are organizations, the amount of tax payable to the budget at the end of the tax period is the difference between the amount calculated under paragraph 1 of this Article and the advance tax payments payable during the tax period.

[As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 347-FZ of November 4, 2014.]

6. Taxpayers whose reporting period is a quarter calculate advance tax payments at the end of the first, second, and third quarters of the current tax period as one-quarter of the percentage of the land parcel's cadastral value corresponding to the applicable tax rate.

[As amended by Federal Law No. 334-FZ of August 3, 2018.]

6.1. When calculating tax or an advance tax payment, a taxpayer participating in an agreement on protection and promotion of capital investments may apply the SZPK tax deduction under the procedure and subject to the conditions in Article 396.1 of this Code.

[Paragraph added by Federal Law No. 225-FZ of June 28, 2022.]

7. If, during a tax or reporting period, a taxpayer acquires or ceases to hold a land parcel under a right of ownership, a right of permanent, perpetual use, or a right of lifelong inheritable possession, tax or advance tax payments for that parcel are calculated using a coefficient equal to the number of full months during which the taxpayer held the parcel under the relevant right divided by the number of calendar months in the tax or reporting period.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

If the relevant right arose on or before the fifteenth day of the month, or ceased after the fifteenth day, the month in which it arose or ceased is treated as a full month.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

If the relevant right arose after the fifteenth day of the month, or ceased on or before the fifteenth day, the month in which it arose or ceased is disregarded in determining the coefficient in this paragraph.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph restated by Federal Law No. 284-FZ of October 4, 2014.]

7.1. If the characteristics of a land parcel change during a tax or reporting period, tax or advance tax payments for the parcel are calculated using a coefficient determined under a procedure analogous to that in paragraph 7 of this Article.

[Paragraph added by Federal Law No. 335-FZ of November 27, 2017; as amended by Federal Laws No. 334-FZ of August 3, 2018, No. 374-FZ of November 23, 2020, and No. 389-FZ of July 31, 2023.]

7.2. For a land parcel concerning which information has been submitted under paragraph 18 of this Article, tax or advance tax payments are calculated at the rate established under Article 394(1)(2) of this Code from the first day of the month following the month in which a violation of the mandatory requirements for use and protection of land-related objects specified in paragraph 18(1) or (2) of this Article occurred. If the federal state land-control or municipal land-control body specified in paragraph 18 lacks information on the date of the violation, the rate applies from the first day of the month following the month in which the violation was discovered. It applies until the first day of the month in which the authorized body establishes that the violation has been remedied.

[Paragraph added by Federal Law No. 382-FZ of November 29, 2021; as amended by Federal Law No. 389-FZ of July 31, 2023.]

8. For a land parcel transferred by inheritance, tax is calculated beginning on the date the inheritance opened.

[As amended by Federal Laws No. 334-FZ of August 3, 2018, No. 325-FZ of September 29, 2019, and No. 389-FZ of July 31, 2023.]

9. When establishing the tax, the representative body of a municipality, the legislative bodies of the federal cities of Moscow, St. Petersburg, and Sevastopol, or the representative body of the Sirius federal territory may provide that particular categories of taxpayers are entitled not to calculate or pay advance tax payments during the tax period.

[As amended by Federal Laws No. 379-FZ of November 29, 2014, No. 199-FZ of June 11, 2021, and No. 389-FZ of July 31, 2023.]

10. Taxpayers entitled to tax reliefs, including relief in the form of a tax deduction, established by tax-and-levy legislation must submit an application for the tax relief to a tax authority of their choice and may also submit documents substantiating their entitlement to the relief.

[As amended by Federal Laws No. 286-FZ of September 30, 2017, No. 436-FZ of December 28, 2017, and No. 63-FZ of April 15, 2019.]

Submission of an application for a tax relief, substantiation of the taxpayer's entitlement to the relief, consideration of the application by the tax authority, and delivery to the taxpayer of either a notice granting the tax relief or a message refusing to grant it are conducted under a procedure analogous to that in Article 361.1(3) of this Code.

[Textual paragraph added by Federal Law No. 286-FZ of September 30, 2017; as amended by Federal Laws No. 63-FZ of April 15, 2019, and No. 325-FZ of September 29, 2019.]

The federal executive body authorized for control and supervision in the field of taxes and levies approves the forms of applications for tax reliefs for taxpayers that are organizations and individuals, the procedures for completing them, the formats for submitting them electronically, the form of the notice granting a tax relief, and the form of the message refusing to grant it.

[Textual paragraph added by Federal Law No. 286-FZ of September 30, 2017; as amended by Federal Law No. 325-FZ of September 29, 2019.]

If a taxpayer entitled to a tax relief, including relief in the form of a tax deduction, does not submit an application for the relief or notify the tax authority that it declines to apply the relief, the relief is granted from the tax period in which entitlement arose, on the basis of information obtained by the tax authority under this Code and other federal laws.

[Textual paragraph added by Federal Law No. 63-FZ of April 15, 2019; as amended by Federal Laws No. 374-FZ of November 23, 2020, and No. 305-FZ of July 2, 2021.]

If the taxpayer becomes or ceases to be entitled to a tax relief during a tax or reporting period, tax or an advance tax payment for the land parcel to which the relief applies is calculated using a coefficient equal to the number of full months during which the relief was unavailable divided by the number of calendar months in the tax or reporting period. Both the month in which entitlement arose and the month in which it ceased are treated as full months.

[As amended by Federal Law No. 374-FZ of November 23, 2020.]

11. [Repealed by Federal Law No. 248-FZ of July 23, 2013.]

12. [Repealed by Federal Law No. 248-FZ of July 23, 2013.]

13. [Repealed by Federal Law No. 248-FZ of July 23, 2013.]

14. [Repealed by Federal Law No. 325-FZ of September 29, 2019.]

15. For land parcels acquired or granted into the ownership of individuals or legal entities on condition that housing construction be undertaken on them, other than the land parcels specified in paragraphs 16 and 16.1 of this Article, tax and advance tax payments are calculated using a coefficient of 2 for three years beginning on the date of state registration of rights in the land parcels and continuing until state registration of rights in the completed residential building or apartment building, or any premises in it. If rights in the completed building or any premises in it are registered before the three-year period expires, the tax calculated for the period during which coefficient 2 applied must be recalculated using a coefficient of 1.

[As amended by Federal Laws No. 283-FZ of November 28, 2009, No. 229-FZ of July 27, 2010, No. 347-FZ of November 4, 2014, No. 382-FZ of November 29, 2014, No. 305-FZ of July 2, 2021, No. 263-FZ of July 14, 2022, No. 565-FZ of December 28, 2022, No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

For those land parcels, tax and advance tax payments are calculated using a coefficient of 4 for the period exceeding three years from the date of state registration of rights in the parcels until the date of state registration of rights in the completed residential building or apartment building, or any premises in it.

[As amended by Federal Laws No. 283-FZ of November 28, 2009, No. 229-FZ of July 27, 2010, No. 347-FZ of November 4, 2014, No. 382-FZ of November 29, 2014, No. 305-FZ of July 2, 2021, No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

If permitted use providing for housing construction, other than for a land parcel specified in paragraph 16 or 16.1 of this Article, is established after state registration of rights in the land parcel, tax and advance tax payments are calculated under a procedure analogous to that in the first and second textual paragraphs of this paragraph beginning on the first day of the month following the month in which information on that permitted use was entered in the Unified State Register of Immovable Property.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph restated by Federal Law No. 216-FZ of July 24, 2007.]

16. For land parcels acquired or granted into the ownership of individuals for individual housing construction and not used in business activities, tax is calculated using a coefficient of 2 after ten years have elapsed from the date of state registration of rights in the parcels and until state registration of rights in the completed residential building or any premises in it.

[As amended by Federal Laws No. 216-FZ of July 24, 2007, No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

If permitted use providing for individual housing construction is established after state registration of rights in the land parcel, tax is calculated under a procedure analogous to that in the first textual paragraph of this paragraph beginning on the first day of the month following the month in which information on that permitted use was entered in the Unified State Register of Immovable Property.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

16.1. For land parcels acquired or granted into the ownership of individuals and/or legal entities for housing construction under a comprehensive territorial-development agreement concluded in accordance with the town-planning legislation of the Russian Federation, tax and advance tax payments are calculated under a procedure analogous to that in the first and second textual paragraphs of paragraph 15 of this Article, beginning on the date when a permit to construct residential buildings or apartment buildings is issued.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

16.2. The periods specified in paragraphs 15-16.1 of this Article do not include any period during which the tax relief in Article 395(1)(15) applies to the land parcel.

[Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

17. If the amount of tax calculated for a land parcel under this Article, disregarding paragraph 7 and the fifth textual paragraph of paragraph 10 of this Article, exceeds 1.1 times the amount calculated for that parcel for the preceding tax period, likewise disregarding those provisions, an individual taxpayer pays an amount equal to 1.1 times the amount calculated under this Article for the preceding tax period, likewise disregarding those provisions, adjusted by applying paragraph 7 and the fifth textual paragraph of paragraph 10 for the tax period for which tax is being calculated.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

This paragraph does not apply when tax is calculated under paragraph 7.1, 7.2, 15, 16, or 16.1 of this Article.

[As amended by Federal Laws No. 382-FZ of November 29, 2021, and No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 63-FZ of April 15, 2019.]

17.1. An individual taxpayer may, where tax-and-levy legislation provides grounds requiring recalculation of previously calculated tax, submit an application for recalculation to a tax authority of the taxpayer's choice.

Submission and consideration of the application, and delivery to the individual taxpayer of a notice of recalculation of the previously calculated tax amount, a message of refusal to recalculate that amount, and a tax payment notice issued in connection with the recalculation, are conducted under a procedure analogous to that in Article 362(8) of this Code.

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form of the application, the procedure for completing it, the format for submitting it electronically, the form of the recalculation notice, and the form of the message of refusal.

If an individual taxpayer does not submit an application, the previously calculated tax amount is recalculated, unless otherwise provided by this Code, from the tax period in which grounds for recalculation arose, on the basis of information obtained by the tax authority under this Code and other federal laws.

If an application is submitted on grounds provided by paragraph 10 of this Article or Article 391(2) or (6.1) of this Code, the application is considered under this paragraph without applying paragraph 10 of this Article or Article 391(2) or (6.1).

[Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

18. Territorial bodies of federal executive authorities empowered by the Government of the Russian Federation to conduct federal state land control and supervision (hereinafter, state land-supervision bodies), and bodies conducting municipal land control, must report the following to the tax authority for the constituent entity of the Russian Federation:

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. information that a land parcel belonging to an organization or individual under a right of ownership, a right of permanent, perpetual use, or a right of lifelong inheritable possession, and classified as agricultural land or land in an agricultural-use zone within a populated locality, is not being used for agricultural production, other than the land parcels specified in the fourth and fifth textual paragraphs of Article 394(1)(1) of this Code;

[As amended by Federal Law No. 259-FZ of August 8, 2024.]

  1. information that a land parcel belonging to an organization or individual under one of those rights and intended for individual housing construction, personal subsidiary farming, horticulture, or vegetable gardening is not being used for its designated purpose, where it is found to be used in business activities;

[As amended by Federal Law No. 259-FZ of August 8, 2024.]

  1. information that a violation of the mandatory requirements for use and protection of land-related objects specified in subparagraph 1 or 2 of this paragraph has been remedied, or that the documents on which the information concerning the violation was based have been canceled.

[As amended by Federal Law No. 259-FZ of August 8, 2024.]

The state land-supervision and municipal land-control bodies submit the information in this paragraph to the tax authorities annually by March 1 of the year following the year for which the information is submitted.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

The federal executive body authorized for control and supervision in the field of taxes and levies, in coordination with the federal executive authorities empowered by the Government of the Russian Federation to conduct federal state land control and supervision, approves the form, procedure for completing it, format and procedure for electronic submission of the information, and the list of documents from which the information is generated.

[As amended by Federal Law No. 259-FZ of August 8, 2024.]

The state land-supervision and municipal land-control bodies also submit the information to a tax authority at its request within five days after receiving the request.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

The information is submitted to the tax authorities free of charge.

[Paragraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Law No. 382-FZ of November 29, 2021.]

19. An executive body of a constituent entity of the Russian Federation authorized by its highest executive body, or an institution subordinate to that executive body, that performs social-protection functions under the legislation of the constituent entity must annually, by March 1 of the year following the reporting year, submit to the tax authority for the constituent entity information on individuals having three or more minor children.

[As amended by Federal Law No. 595-FZ of December 19, 2023.]

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form, procedure for completing it, format and procedure for electronic submission of the information in this paragraph.

The authorized executive body of the constituent entity, or its subordinate institution performing social-protection functions, must also submit the information to a tax authority at its request within five days after receiving the request.

The information is submitted to the tax authorities free of charge.

[Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

20. A body or other person authorized by a federal executive authority or federal state body in which federal laws provide for military service or equivalent service, the federal executive authority authorized for control and supervision in the field of customs, the federal executive authority managing the state reserve, or the federal executive authority responsible for control and supervision of the sanitary and epidemiological welfare of the population must annually, by March 1 of the year following the reporting year, submit to the tax authority for the constituent entity information on the cadastral numbers of land parcels granted under a right of permanent, perpetual use to those federal bodies and to bodies and other persons subordinate to them, where the parcels are either withdrawn from circulation under the legislation of the Russian Federation or restricted in circulation and granted for defense, security, and customs purposes.

[As amended by Federal Law No. 382-FZ of November 29, 2021]

[Paragraph 20 as further amended by Federal Law No. 389-FZ of July 31, 2023.]

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form for submitting the information in paragraph 20, the procedure for completing it, and the format and procedure for submitting the information.

The body or other person authorized by a federal executive authority or federal state body in which federal laws provide for military service or equivalent service, the federal executive authority authorized for control and supervision in the field of customs, the federal executive authority managing the state reserve, or the federal executive authority responsible for control and supervision of the sanitary and epidemiological welfare of the population must also submit the information to a tax authority at its request within five days after receiving the request.

[As amended by Federal Laws No. 382-FZ of November 29, 2021, and No. 389-FZ of July 31, 2023.]

The information is submitted to the tax authorities free of charge.

Paragraph 20 does not apply to bodies of the Federal Security Service or the federal executive authority empowered to perform tasks concerning protection of the population and territories against emergency situations.

[Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

21. A body or other person authorized to issue permits for construction of residential buildings or apartment buildings under the town-planning legislation of the Russian Federation must report to the tax authority for the constituent entity of the Russian Federation:

the date on which it issued a permit to construct residential buildings or apartment buildings on land parcels acquired or granted into the ownership of individuals and/or legal entities for housing construction under a comprehensive territorial-development agreement concluded in accordance with the town-planning legislation of the Russian Federation;

information on a change in the issue date of a construction permit specified in the second textual paragraph of this paragraph or termination of that permit.

The body or other person authorized to issue those construction permits must submit the information to the tax authorities annually by March 1 of the year following the year for which it is submitted.

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form, procedure for completing it, format and procedure for electronic submission of the information.

The body or other person authorized to issue the construction permits must also submit the information to a tax authority at its request within five days after receiving the request.

The information is submitted to the tax authorities free of charge.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Article 396 complete.]

Article 396.1. Tax Deduction for Taxpayers Participating in Agreements on Protection and Promotion of Capital Investments

1. A taxpayer participating in an agreement on protection and promotion of capital investments may, under the procedure and subject to the conditions in this Article, reduce tax or an advance tax payment calculated under Article 396 of this Code for land parcels used in implementing the investment project covered by the agreement by the amount of the SZPK tax deduction.

2. The amount of the SZPK tax deduction is the amount stated, with respect to tax or an advance tax payment for the relevant taxable object, in the notice of the SZPK tax deduction submitted under Article 25.18 of this Code to the federal executive body authorized for control and supervision in the field of taxes and levies (hereinafter in this Article, the notice).

3. The SZPK tax deduction applies beginning with the tax period following the year in which the notice was submitted.

4. Application of the SZPK tax deduction may reduce the amount of tax or an advance tax payment to zero.

The unused portion of the SZPK tax deduction is taken into account in calculating tax or advance tax payments in subsequent tax or reporting periods if the notice provides, with respect to tax or advance tax payments for the relevant taxable object, for application of the deduction in those subsequent periods.

5. A taxpayer participating in an agreement on protection and promotion of capital investments may reduce tax or advance tax payments until at least one of the following grounds arises:

  1. the aggregate amount of tax or advance tax payments not paid as a result of applying the SZPK tax deduction equals the amount stated in the notice with respect to tax for the relevant taxable object;

  2. the period for applying the SZPK tax deduction stated in the notice with respect to tax for the relevant taxable object expires;

  3. the taxpayer loses the status of a participant in the agreement on protection and promotion of capital investments.

6. If the notice states SZPK tax deductions having different application periods for the relevant taxable object, tax or advance tax payments are reduced first by deductions having the shorter application period.

7. If several notices concerning the relevant taxable object are submitted under one agreement on protection and promotion of capital investments, tax or advance tax payments are reduced in the chronological order in which the notices were submitted.

8. To apply the tax deduction in this Article, the taxpayer must keep separate records, under the procedure established in the organization's accounting policy, for land parcels used to implement the investment project under each agreement on protection and promotion of capital investments and land parcels used in other activities.

[Article added by Federal Law No. 225-FZ of June 28, 2022.]

[Article 396.1 complete.]

Article 397. Procedure and Deadlines for Paying Tax and Advance Tax Payments

1. [Textual paragraph repealed by Federal Law No. 263-FZ of July 14, 2022.]

Taxpayers that are organizations must pay tax no later than February 28 of the year following the elapsed tax period. They must pay advance tax payments no later than the twenty-eighth day of the month following the elapsed reporting period.

[As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 263-FZ of July 14, 2022.]

Unless otherwise provided by this paragraph, taxpayers that are individuals must pay tax no later than December 1 of the year following the elapsed tax period.

[Textual paragraph added by Federal Law No. 229-FZ of July 27, 2010; as amended by Federal Laws No. 334-FZ of December 2, 2013, No. 320-FZ of November 23, 2015, and No. 259-FZ of August 8, 2024.]

Tax calculated as a result of recalculating a previously calculated tax amount must be paid by an individual taxpayer no later than the twenty-eighth day of the third month following the month in which the tax payment notice relating to the recalculation was generated.

[Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

2. During the tax period, taxpayers that are organizations pay advance tax payments unless otherwise provided by a regulatory legal act of the representative body of the municipality, a law of the federal city of Moscow, St. Petersburg, or Sevastopol, or a regulatory legal act of the representative body of the Sirius federal territory. At the end of the tax period, they pay the amount of tax calculated under Article 396(5) of this Code.

[As amended by Federal Laws No. 216-FZ of July 24, 2007, No. 229-FZ of July 27, 2010, No. 347-FZ of November 4, 2014, No. 379-FZ of November 29, 2014, and No. 199-FZ of June 11, 2021.]

3. Taxpayers pay tax and advance tax payments to the budget at the location of land parcels recognized as taxable objects under Article 389 of this Code.

[As amended by Federal Laws No. 229-FZ of July 27, 2010, No. 347-FZ of November 4, 2014, and No. 389-FZ of July 31, 2023.]

4. Taxpayers that are individuals pay tax on the basis of a tax payment notice sent by the tax authority.

[As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 347-FZ of November 4, 2014.]

A tax payment notice may be sent for no more than the three tax periods preceding the calendar year in which it is sent.

[Textual paragraph added by Federal Law No. 283-FZ of November 28, 2009.]

The taxpayers specified in the first textual paragraph of this paragraph pay tax for no more than the three tax periods preceding the calendar year in which the notice specified in the second textual paragraph was sent.

[Textual paragraph added by Federal Law No. 283-FZ of November 28, 2009.]

[Textual paragraph added by Federal Law No. 283-FZ of November 28, 2009; repealed by Federal Law No. 263-FZ of July 14, 2022.]

5. To ensure complete payment of tax by taxpayers that are organizations, the preparation and delivery or sending by tax authorities to those taxpayers of messages of calculated tax; the submission by those taxpayers to the tax authorities of explanations and/or documents substantiating the correctness of calculation, completeness and timeliness of tax payment, justification for applying reduced tax rates or tax reliefs, or the existence of grounds under tax-and-levy legislation for exemption from tax; the tax authorities' consideration of those explanations and/or documents; and the tax authorities' delivery or sending to those taxpayers of revised messages of calculated tax are conducted under a procedure and within deadlines analogous to those in Article 363(4)-(7) of this Code.

[As amended by Federal Law No. 305-FZ of July 2, 2021.]

[Textual paragraph repealed by Federal Law No. 263-FZ of July 14, 2022.]

[Paragraph added by Federal Law No. 63-FZ of April 15, 2019.]

[Article 397 complete.]

Article 398

[Article repealed by Federal Law No. 63-FZ of April 15, 2019.]

Chapter 32. Individual Property Tax

[Chapter added by Federal Law No. 284-FZ of October 4, 2014.]

Article 399. General Provisions

1. Individual property tax, hereinafter in this Chapter referred to as tax, is established by this Code and regulatory legal acts of representative bodies of municipalities, is brought into and ceases to be in effect in accordance with this Code and those regulatory legal acts, and is payable within those municipalities.

In the federal cities of Moscow, St. Petersburg, and Sevastopol, the tax is established by this Code and laws of those constituent entities of the Russian Federation, is brought into and ceases to be in effect in accordance with this Code and those laws, and is payable within those constituent entities.

In the Sirius federal territory, the tax is established by this Code and regulatory legal acts of the representative body of the Sirius federal territory, is brought into and ceases to be in effect in accordance with this Code and those regulatory legal acts, and is payable in the Sirius federal territory.

[Textual paragraph added by Federal Law No. 199-FZ of June 11, 2021.]

2. When establishing the tax, representative bodies of municipalities, the legislative bodies of the federal cities of Moscow, St. Petersburg, and Sevastopol, and the representative body of the Sirius federal territory determine tax rates within the limits in this Chapter and special rules for determining the tax base in accordance with this Chapter.

[As amended by Federal Laws No. 199-FZ of June 11, 2021, and No. 389-FZ of July 31, 2023.]

When establishing the tax, regulatory legal acts of representative bodies of municipalities, laws of the federal cities of Moscow, St. Petersburg, and Sevastopol, and regulatory legal acts of the representative body of the Sirius federal territory may also establish tax reliefs not provided by this Chapter and the grounds and procedure for taxpayers to apply them.

[As amended by Federal Law No. 199-FZ of June 11, 2021.]

[Article 399 complete.]

Article 400. Taxpayers

Taxpayers of the tax, hereinafter in this Chapter referred to as taxpayers, are individuals holding a right of ownership in property recognized as a taxable object under Article 401 of this Code.

[Article 400 complete.]

Article 401. Taxable Object

1. The following property located within a municipality, the federal city of Moscow, St. Petersburg, or Sevastopol, or the Sirius federal territory is recognized as a taxable object:

[As amended by Federal Law No. 199-FZ of June 11, 2021.]

  1. a residential building;

  2. an apartment or room;

[As amended by Federal Law No. 286-FZ of September 30, 2017.]

  1. a garage or parking space;

  2. a single immovable complex;

  3. a construction-in-progress object;

  4. another building, structure, or premises.

2. For purposes of this Chapter, houses, including apartment buildings, rental housing, and garden houses, and residential structures are classified as residential buildings.

[As amended by Federal Laws No. 401-FZ of November 30, 2016, No. 321-FZ of September 29, 2019, and No. 389-FZ of July 31, 2023.]

3. Property forming part of the common property of an apartment building is not a taxable object.

[Article 401 complete.]

Article 402

[Article repealed by Federal Law No. 374-FZ of November 23, 2020.]

Article 403. Tax Base

[Heading as amended by Federal Law No. 374-FZ of November 23, 2020.]

1. Unless otherwise established by this paragraph, the tax base for each taxable object is its cadastral value entered in the Unified State Register of Immovable Property and applicable from January 1 of the year constituting the tax period, subject to the special rules in this Article.

[As amended by Federal Laws No. 401-FZ of November 30, 2016, No. 63-FZ of April 15, 2019, and No. 67-FZ of March 26, 2022.]

For the 2023 tax period, the tax base for a taxable object is its cadastral value entered in the Unified State Register of Immovable Property and applicable from January 1, 2022, subject to the special rules in this Article, if the object's cadastral value entered in that Register and applicable from January 1, 2023, exceeds its cadastral value entered in that Register and applicable from January 1, 2022. This rule does not apply if the cadastral value of the relevant object increased as a result of changes in its characteristics.

[Textual paragraph added by Federal Law No. 67-FZ of March 26, 2022.]

2. For a taxable object formed during a tax period, the tax base for that tax period is its cadastral value as of the date on which information forming the basis for determining that value was entered in the Unified State Register of Immovable Property.

A change in the cadastral value of a taxable object during a tax period is not taken into account in determining the tax base for that or previous tax periods unless otherwise provided by the legislation of the Russian Federation governing state cadastral valuation or by this paragraph.

[As amended by Federal Law No. 374-FZ of November 23, 2020.]

[Textual paragraph repealed by Federal Law No. 374-FZ of November 23, 2020.]

[Textual paragraph repealed by Federal Law No. 374-FZ of November 23, 2020.]

If the cadastral value of a taxable object changes as a result of establishing its market value, information on the changed cadastral value entered in the Unified State Register of Immovable Property is taken into account in determining the tax base from the date on which the information concerning the cadastral value being changed began to apply for tax purposes.

[As amended by Federal Law No. 374-FZ of November 23, 2020.]

[Paragraph restated by Federal Law No. 334-FZ of August 3, 2018.]

2.1. If a construction-in-progress object under common ownership is designed as an apartment building (hereinafter in this paragraph, the construction-in-progress object), the tax base is the portion of the object's cadastral value corresponding to the area of the premises from which the taxpayer's share in the common ownership of the object was determined.

To determine the tax base under this paragraph, the taxpayer may submit to a tax authority of the taxpayer's choice a notice stating the area of the premises from which the taxpayer's share in the common ownership of the construction-in-progress object was determined (hereinafter in this paragraph, the notice), together with documents prescribed by the legislation of the Russian Federation substantiating that area. The notice and documents may be submitted through a multifunctional center for state and municipal services.

The tax authority considers the notice within 30 days after receiving it. If the tax authority sends a request under Article 85(13) of this Code because it lacks information needed to consider the notice, the head or deputy head of the tax authority may extend the consideration period by no more than 30 days and must notify the taxpayer of the extension.

If the tax authority identifies grounds preventing determination of the tax base in accordance with the notice, it informs the taxpayer.

If the taxpayer does not submit the notice, the tax base under this paragraph is determined from information obtained by the tax authority under this Code and other federal laws.

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form of the notice, the procedure for completing it, and the format for submitting it electronically.

[Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

3. The tax base for an apartment or part of a residential building is its cadastral value reduced by the cadastral value of 20 square meters of the apartment's or part's total area.

[As amended by Federal Law No. 334-FZ of August 3, 2018.]

4. The tax base for a room or part of an apartment is its cadastral value reduced by the cadastral value of 10 square meters of the area of the room or part.

[As amended by Federal Law No. 334-FZ of August 3, 2018.]

5. The tax base for a residential building is its cadastral value reduced by the cadastral value of 50 square meters of the building's total area.

6. The tax base for a single immovable complex containing at least one residential building is its cadastral value reduced by RUB 1 million.

[As amended by Federal Law No. 286-FZ of September 30, 2017.]

6.1. For taxable objects specified in paragraphs 3-5 of this Article that are owned by individuals having three or more minor children, including children under age 23 enrolled full-time in educational organizations, the tax base is further reduced, for each child, by the cadastral value of 5 square meters of the total area of an apartment, or the area of part of an apartment or a room, and 7 square meters of the total area of a residential building or part of a residential building.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

The tax deduction in this paragraph is granted for one taxable object of each type, namely an apartment, part of an apartment, room, residential building, or part of a residential building, under a procedure analogous to that in Article 407(6) and (7) of this Code, including when no relevant application or notice is submitted to the tax authority.

[Paragraph added by Federal Law No. 63-FZ of April 15, 2019.]

7. Representative bodies of municipalities, the legislative bodies of the federal cities of Moscow, St. Petersburg, and Sevastopol, and the representative body of the Sirius federal territory may increase the tax deductions in paragraphs 3-6.1 of this Article.

[As amended by Federal Laws No. 63-FZ of April 15, 2019, No. 199-FZ of June 11, 2021, and No. 389-FZ of July 31, 2023.]

8. If application of a tax deduction in paragraphs 3-6.1 of this Article produces a negative tax base, the tax base is taken to be zero for purposes of calculating tax.

[As amended by Federal Law No. 63-FZ of April 15, 2019.]

[Article 403 complete.]

Article 404

[Article repealed by Federal Law No. 374-FZ of November 23, 2020.]

Article 405. Tax Period

The tax period is the calendar year.

[Article 405 complete.]

Article 406. Tax Rates

1. [Repealed by Federal Law No. 374-FZ of November 23, 2020.]

2. Tax rates are established by regulatory legal acts of representative bodies of municipalities, laws of the federal cities of Moscow, St. Petersburg, and Sevastopol, or regulatory legal acts of the representative body of the Sirius federal territory, in amounts not exceeding:

[As amended by Federal Laws No. 374-FZ of November 23, 2020, and No. 199-FZ of June 11, 2021.]

  1. 0.1 percent for:

residential buildings, parts of residential buildings, apartments, parts of apartments, and rooms;

[As amended by Federal Law No. 334-FZ of August 3, 2018.]

construction-in-progress objects designed as residential buildings;

single immovable complexes containing at least one residential building;

[As amended by Federal Law No. 286-FZ of September 30, 2017.]

garages and parking spaces, including those located within the taxable objects specified in subparagraph 2 of this paragraph;

[As amended by Federal Law No. 334-FZ of August 3, 2018.]

accessory buildings or structures, each having an area not exceeding 50 square meters, located on land parcels for personal subsidiary farming, vegetable gardening, horticulture, or individual housing construction;

[As amended by Federal Law No. 321-FZ of September 29, 2019.]

  1. 2 percent for taxable objects included in the list determined under Article 378.2(7) of this Code and taxable objects specified in the second textual paragraph of Article 378.2(10) of this Code;

[As amended by Federal Law No. 176-FZ of July 12, 2024.]

2.1. 2.5 percent for taxable objects each having a cadastral value exceeding RUB 300 million, other than construction-in-progress objects designed as apartment buildings;

[Subparagraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. 0.5 percent for other taxable objects.

3. Regulatory legal acts of representative bodies of municipalities, laws of the federal cities of Moscow, St. Petersburg, and Sevastopol, or regulatory legal acts of the representative body of the Sirius federal territory may reduce the rates specified in paragraph 2(1) of this Article to zero or increase them by no more than threefold.

[As amended by Federal Law No. 199-FZ of June 11, 2021.]

4. [Repealed by Federal Law No. 374-FZ of November 23, 2020.]

5. Differentiated tax rates may be established according to:

  1. the cadastral value of the taxable object;

[As amended by Federal Law No. 374-FZ of November 23, 2020.]

  1. the type of taxable object;

  2. the location of the taxable object;

  3. [Repealed by Federal Law No. 325-FZ of September 29, 2019.]

6. If tax rates are not determined by regulatory legal acts of representative bodies of municipalities, laws of the federal cities of Moscow, St. Petersburg, and Sevastopol, or regulatory legal acts of the representative body of the Sirius federal territory, tax is imposed at the rates specified in paragraph 2 of this Article.

[As amended by Federal Laws No. 374-FZ of November 23, 2020, and No. 199-FZ of June 11, 2021.]

[Article 406 complete.]

Article 407. Tax Reliefs

1. Subject to this Article, the following categories of taxpayers are entitled to a tax relief:

  1. Heroes of the Soviet Union and Heroes of the Russian Federation, and persons awarded the Order of Glory in all three classes;

  2. persons with Group I or Group II disabilities;

  3. persons disabled since childhood and children with disabilities;

[As amended by Federal Law No. 334-FZ of August 3, 2018.]

  1. participants in the Civil War, the Great Patriotic War, and other military operations defending the USSR who were military personnel serving in military units, headquarters, and institutions forming part of the active army, former partisans, and combat veterans;

[As amended by Federal Law No. 396-FZ of December 29, 2015.]

  1. civilian personnel of the Soviet Army, Navy, internal-affairs bodies, and state-security bodies who held regular posts in military units, headquarters, and institutions forming part of the active army during the Great Patriotic War, and persons who were present during that period in cities whose defense is credited toward their length of service for award of a pension on the preferential conditions established for military personnel of active-army units;

  2. persons entitled to social support under Law of the Russian Federation No. 1244-I of May 15, 1991, "On Social Protection of Citizens Exposed to Radiation as a Result of the Catastrophe at the Chernobyl Nuclear Power Plant"; Federal Law No. 175-FZ of November 26, 1998, "On Social Protection of Citizens of the Russian Federation Exposed to Radiation as a Result of the 1957 Accident at the Mayak Production Association and Discharges of Radioactive Waste into the Techa River"; or Federal Law No. 2-FZ of January 10, 2002, "On Social Guarantees for Citizens Exposed to Radiation as a Result of Nuclear Tests at the Semipalatinsk Test Site";

  3. military personnel other than those specified in subparagraphs 9.1-9.3 of this paragraph, and citizens discharged from military service upon reaching the maximum service age, for health reasons, or because of organizational and staffing measures, who have an aggregate period of military service of at least 20 years;

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. persons who, as members of special-risk units, directly participated in testing nuclear and thermonuclear weapons or responding to accidents involving nuclear installations in weapons systems and military facilities;

  2. family members of military personnel who lost their breadwinner and are recognized as such under Federal Law No. 76-FZ of May 27, 1998, "On the Status of Military Personnel";

[As amended by Federal Law No. 396-FZ of December 29, 2015.]

9.1. persons participating or having participated in the special military operation:

persons serving in the National Guard Troops of the Russian Federation and holding special police ranks, and employees of the internal-affairs bodies of the Russian Federation;

military personnel, and citizens who concluded a contract to serve in a volunteer formation or voluntarily assist in performing tasks assigned to the Armed Forces of the Russian Federation or the National Guard Troops of the Russian Federation, or who concluded a contract with, or have another legal relationship with, organizations assisting in the performance of tasks assigned to the Armed Forces of the Russian Federation;

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

9.2. persons performing or having performed assigned tasks in the territories of Ukraine, the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, and Kherson Region during the special military operation:

employees of the Investigative Committee of the Russian Federation, the Federal Fire Service of the State Fire Service, the penal-enforcement system of the Russian Federation, and compulsory-enforcement authorities of the Russian Federation;

employees of the internal-affairs bodies of the Russian Federation;

prosecutorial personnel;

military personnel of rescue military formations of the federal executive authority empowered to perform tasks in the field of civil defense;

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

9.3. military personnel of bodies of the Federal Security Service and the National Guard Troops of the Russian Federation, persons serving in the National Guard Troops and holding special police ranks, and employees of the internal-affairs bodies of the Russian Federation who perform or performed tasks assisting Federal Security Service bodies in areas adjoining the zones of the special military operation;

[Subparagraph added by Federal Law No. 259-FZ of August 8, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

9.4. family members of:

persons specified in subparagraphs 9.1-9.3 of this paragraph;

citizens called up for military service by mobilization into the Armed Forces of the Russian Federation;

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

military personnel of bodies of the Federal Security Service and state-protection bodies serving under contract in military units, bodies, organizations, institutions, and subdivisions stationed or located in the territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, and Kherson Region, or assigned or seconded for at least three months to temporarily perform the duties of vacant military posts in those units, bodies, organizations, institutions, and subdivisions;

[Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

9.5. family members of:

persons specified in subparagraphs 9.1-9.3 of this paragraph and persons classified as combat veterans under Article 3(1)(2.3) and (9) of Federal Law No. 5-FZ of January 12, 1995, "On Veterans," who were killed or died while participating in the special military operation or performing tasks during it. This category also includes persons who died, before one year had elapsed after their discharge from military service or other service or termination of their employment contract or other legal relationship, as a result of a maiming, wound, injury, contusion, or disease sustained during the special military operation or while performing tasks during it;

persons killed or deceased in connection with participation in combat operations as part of the Armed Forces of the Donetsk People's Republic, the People's Militia of the Lugansk People's Republic, or military formations and bodies of the Donetsk People's Republic or Lugansk People's Republic beginning May 11, 2014;

[Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

  1. pensioners receiving pensions awarded under the procedure prescribed by pension legislation, and persons who have reached age 60 for men or 55 for women and receive monthly lifetime maintenance under the legislation of the Russian Federation;

10.1. individuals who satisfy the conditions for award of a pension under the legislation of the Russian Federation in effect on December 31, 2018;

[Subparagraph added by Federal Law No. 378-FZ of October 30, 2018.]

  1. citizens discharged from military service or called up for military training who performed international duty in Afghanistan or other countries in which combat operations took place;

  2. individuals who contracted or experienced radiation sickness or became disabled as a result of tests, exercises, or other work involving any type of nuclear installation, including nuclear weapons and space technology;

  3. parents and spouses of military personnel and civil servants killed in the performance of official duties;

  4. individuals engaged in professional creative activity, with respect to specially equipped premises and structures they use exclusively as creative workshops, ateliers, or studios, and residential buildings, apartments, or rooms used to organize nonstate museums, galleries, or libraries open to the public, for the period of that use;

[As amended by Federal Law No. 286-FZ of September 30, 2017.]

  1. individuals, with respect to accessory buildings or structures each having an area not exceeding 50 square meters and located on land parcels for personal subsidiary farming, vegetable gardening, horticulture, or individual housing construction;

[As amended by Federal Law No. 321-FZ of September 29, 2019.]

  1. individuals, with respect to taxable objects located in a territory in which a state of emergency, emergency-situation regime, or legal regime of a counterterrorism operation has been introduced under the legislation of the Russian Federation and for whose residents a temporary resettlement or evacuation decision has been made, for the entire tax period during which the relevant regime was in effect.

[Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

1.1. For purposes of subparagraphs 9.4 and 9.5 of paragraph 1 of this Article, family members include a spouse, minor children, children over age 18 who became disabled before reaching age 18, children under age 23 enrolled full-time in educational organizations, and dependents.

[Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

1.2. The relevant tax relief is granted to the family members specified in paragraph 1(9.4) of this Article only for the period during which the persons to whom that subparagraph refers participate in the special military operation or perform tasks during it.

[Textual paragraph repealed by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

1.3. For purposes of this Article, the period of participation in the special military operation or performance of tasks during it is the tax period in which the person was engaged in that participation or performance, regardless of its duration during the tax period.

[Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

2. Unless otherwise provided by this paragraph, the tax relief equals the amount of tax payable by the taxpayer for a taxable object that the taxpayer owns and does not use in business activities.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

The relief in paragraph 1(16) of this Article equals the amount of tax payable for all taxable objects that the taxpayer owns and that meet the conditions in that subparagraph, without applying paragraphs 3-5 and 7 of this Article.

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

3. In determining the amount of tax payable, the relief is granted for one taxable object of each type selected by the taxpayer, regardless of the number of grounds for applying tax reliefs.

4. The relief applies to the following types of taxable objects:

  1. an apartment, part of an apartment, or a room;

[As amended by Federal Law No. 334-FZ of August 3, 2018.]

  1. a residential building or part of a residential building;

[As amended by Federal Law No. 334-FZ of August 3, 2018.]

  1. premises or a structure specified in paragraph 1(14) of this Article;

  2. an accessory building or structure specified in paragraph 1(15) of this Article;

  3. a garage or parking space.

5. The relief does not apply to taxable objects specified in Article 406(2)(2) of this Code, other than garages and parking spaces located in those taxable objects, or to taxable objects specified in Article 406(2)(2.1).

[As amended by Federal Laws No. 334-FZ of August 3, 2018, and No. 176-FZ of July 12, 2024.]

6. Individuals entitled to tax reliefs established by tax-and-levy legislation must submit an application for the tax relief to a tax authority of their choice and may also submit documents substantiating their entitlement to the relief.

Submission of the application, substantiation of entitlement, consideration by the tax authority, and delivery to the taxpayer of either a notice granting the relief or a message refusing to grant it are conducted under a procedure analogous to that in Article 361.1(3) of this Code.

[As amended by Federal Laws No. 63-FZ of April 15, 2019, and No. 325-FZ of September 29, 2019.]

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form of the application, the procedure for completing it, the format for submitting it electronically, the form of the notice granting the relief, and the form of the message refusing to grant it.

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

If a taxpayer entitled to a tax relief does not submit an application or notify the tax authority that it declines to apply the relief, the relief is granted from the tax period in which entitlement arose, on the basis of information obtained by the tax authority under this Code and other federal laws.

[Textual paragraph added by Federal Law No. 63-FZ of April 15, 2019; as amended by Federal Law No. 374-FZ of November 23, 2020.]

[Paragraph restated by Federal Law No. 286-FZ of September 30, 2017.]

7. The taxpayer submits a notice identifying the selected taxable objects to which the tax relief is to apply to a tax authority of the taxpayer's choice no later than December 31 of the year constituting the tax period beginning with which the relief will apply to those objects. The notice may be submitted through a multifunctional center for state or municipal services.

[As amended by Federal Laws No. 63-FZ of April 15, 2019, and No. 325-FZ of September 29, 2019.]

[Textual paragraph repealed by Federal Law No. 63-FZ of April 15, 2019.]

The tax authority considers the notice identifying the selected taxable object within 30 days after receiving it. If the tax authority sends a request under Article 85(13) of this Code because it lacks information needed to consider the notice, the head or deputy head of the tax authority may extend the consideration period by no more than 30 days and must notify the taxpayer of the extension.

[Textual paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

If the tax authority identifies grounds preventing grant of the tax relief in accordance with the notice, it informs the taxpayer.

[Textual paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

If a taxpayer entitled to the relief does not submit a notice identifying the selected taxable object, the relief is granted for one taxable object of each type having the highest calculated amount of tax.

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form of the notice.

[Article 407 complete.]

Article 408. Procedure for Calculating Tax

1. At the end of the tax period, the tax authorities calculate tax separately for each taxable object as the percentage of the tax base corresponding to the applicable tax rate, subject to the special rules in this Article.

2. Tax is calculated from information available to the authorities responsible for state cadastral registration and state registration of rights in immovable property, and from other information supplied to the tax authorities under this Code and other federal laws.

[As amended by Federal Law No. 259-FZ of August 8, 2024.]

2.1. For a taxable object that ceased to exist because it was lost or destroyed, calculation of tax ceases from the first day of the month in which the object was lost or destroyed, on the basis of an application concerning the loss or destruction submitted by the taxpayer to a tax authority of the taxpayer's choice. The taxpayer may submit documents substantiating the loss or destruction with the application. The application and documents may be submitted through a multifunctional center for state and municipal services.

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

If the tax authority lacks documents substantiating the loss or destruction, including because the taxpayer did not submit them independently, the tax authority requests information substantiating the loss or destruction from bodies and other persons possessing that information, on the basis of the information in the taxpayer's application.

A body or other person receiving the request must comply within seven days after receiving it or, within the same period, inform the tax authority of the reasons for noncompliance.

Within three days after receiving a message of noncompliance, the tax authority must inform the taxpayer that it did not obtain the requested information and that the taxpayer needs to submit substantiating documents.

The tax authority considers the application within 30 days after receiving it. If the tax authority sends a request under this paragraph, its head or deputy head may extend the consideration period by no more than 30 days and must notify the taxpayer of the extension.

[Textual paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

After considering the application, the tax authority sends the taxpayer, by the method specified in the application, either a notice that calculation of tax has ceased because the taxable object was lost or destroyed or a message that there are no grounds for ceasing calculation of tax on that basis.

[Textual paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

The notice must state the grounds for ceasing calculation, the taxable objects, and the period from which calculation ceases. The message must state the grounds for refusing to cease calculation and the taxable objects concerned.

[Textual paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form of the application, the procedure for completing it, the format for submitting it electronically, the form of the notice that calculation has ceased, and the form of the message that there are no grounds for ceasing calculation.

[As amended by Federal Law No. 374-FZ of November 23, 2020.]

If the taxpayer does not submit an application, calculation of tax ceases from the first day of the month in which the object was lost or destroyed, on the basis of information obtained by the tax authority under this Code and other federal laws.

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 63-FZ of April 15, 2019.]

3. If a taxable object is under common shared ownership, tax is calculated under paragraph 1 of this Article, subject to paragraph 8, for each co-owner in proportion to that co-owner's share in the right of ownership of the object.

If a taxable object is under common joint ownership, tax is calculated under paragraph 1 of this Article, subject to paragraph 8, in equal shares for each joint owner.

4. If a taxpayer's share in the right of common ownership of a taxable object changes during the tax period, tax is calculated using the coefficient determined under paragraph 5 of this Article.

5. If a taxpayer acquires or ceases to hold a right of ownership in property during the tax period, tax on the property is calculated using a coefficient equal to the number of full months during which the taxpayer owned the property divided by the number of calendar months in the tax period.

If ownership arose on or before the fifteenth day of the month, or ceased after the fifteenth day, the month in which it arose or ceased is treated as a full month.

If ownership arose after the fifteenth day of the month, or ceased on or before the fifteenth day, the month in which it arose or ceased is disregarded in determining the coefficient.

5.1. If the characteristics of a taxable object change during the tax period, tax on the object is calculated using a coefficient determined under a procedure analogous to that in paragraph 5 of this Article.

[Paragraph added by Federal Law No. 334-FZ of August 3, 2018; as amended by Federal Laws No. 374-FZ of November 23, 2020, and No. 389-FZ of July 31, 2023.]

6. If a taxpayer becomes or ceases to be entitled to a tax relief during the tax period, tax is calculated using a coefficient equal to the number of full months during which the relief was unavailable divided by the number of calendar months in the tax period. Both the month in which entitlement arose and the month in which it ceased are treated as full months.

[Textual paragraph repealed by Federal Law No. 374-FZ of November 23, 2020.]

7. For property transferred to an individual by inheritance, tax is calculated from the date the inheritance opened.

8. For the first three tax periods after the procedure for determining the tax base from the taxable object's cadastral value begins to apply, tax is calculated, subject to paragraph 9 of this Article, using the following formula:

[As amended by Federal Law No. 334-FZ of August 3, 2018.]

T = (T1 - T2) × K + T2,

where:

T is the amount of tax payable. If, during the tax period, the taxpayer ceases to hold ownership of the taxable object, becomes or ceases to be entitled to a tax relief, or the taxpayer's share in the right of common ownership changes, T is calculated subject to paragraphs 4-6 of this Article;

T1 is the amount of tax calculated under paragraph 1 of this Article from the tax base determined under Article 403 of this Code, without applying paragraphs 4-6 of this Article;

T2 is the amount of tax calculated from the taxable object's inventory value, without applying paragraphs 4-6 of this Article, for the last tax period in which the procedure for determining the tax base from the object's inventory value applied;

[As amended by Federal Law No. 374-FZ of November 23, 2020.]

K is a coefficient equal to:

[Textual paragraph repealed by Federal Law No. 334-FZ of August 3, 2018.]

Beginning with the fourth tax period in which the tax base in the relevant municipality or federal city is determined under Article 403 of this Code, tax is calculated under this Article without applying this paragraph.

[As amended by Federal Law No. 334-FZ of August 3, 2018.]

The formula in this paragraph does not apply to taxable objects included in the list determined under Article 378.2(7) of this Code or to taxable objects specified in the second textual paragraph of Article 378.2(10), other than garages and parking spaces located in those taxable objects.

[Textual paragraph added by Federal Law No. 366-FZ of November 24, 2014; as amended by Federal Laws No. 334-FZ of August 3, 2018, and No. 325-FZ of September 29, 2019.]

8.1. If the amount of tax calculated under this Article from the taxable object's cadastral value, without applying paragraphs 4-6 of this Article, exceeds 1.1 times the amount calculated from the cadastral value of that object for the preceding tax period, likewise without applying those paragraphs, the amount payable equals 1.1 times the amount calculated under this Article from the object's cadastral value for the preceding tax period, likewise without applying those paragraphs, adjusted by applying paragraphs 4-6 for the tax period for which tax is being calculated.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

This paragraph applies beginning with the third tax period in which the tax base in the relevant municipality or the federal city of Moscow, St. Petersburg, or Sevastopol is determined under Article 403 of this Code.

This paragraph does not apply when tax is calculated under paragraph 5.1 of this Article or for taxable objects included in the list determined under Article 378.2(7) of this Code or specified in the second textual paragraph of Article 378.2(10), other than garages and parking spaces located in those taxable objects.

[As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 382-FZ of November 29, 2021.]

[Paragraph added by Federal Law No. 334-FZ of August 3, 2018.]

8.2. For a taxable object formed beginning with the fourth tax period in which the tax base in the relevant municipality or the federal city of Moscow, St. Petersburg, or Sevastopol is determined under Article 403 of this Code, the amount payable for the first tax period for which tax is calculated for that object equals the amount calculated under this Article using a coefficient of 0.6.

This paragraph does not apply to taxable objects included in the list determined under Article 378.2(7) of this Code or specified in the second textual paragraph of Article 378.2(10), other than garages and parking spaces located in those taxable objects.

[Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

9. If T2 for a taxable object calculated under paragraph 8 of this Article exceeds T1, the tax payable is calculated without applying paragraph 8.

10. A taxpayer may, where tax-and-levy legislation provides grounds requiring recalculation of previously calculated tax, submit an application for recalculation to a tax authority of the taxpayer's choice.

Submission and consideration of the application, and delivery to the taxpayer of a notice of recalculation of the previously calculated tax amount, a message of refusal to recalculate that amount, and a tax payment notice issued in connection with the recalculation, are conducted under a procedure analogous to that in Article 362(8) of this Code.

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form of the application, the procedure for completing it, the format for submitting it electronically, the form of the recalculation notice, and the form of the message of refusal.

If the taxpayer does not submit an application, the previously calculated tax amount is recalculated, unless otherwise provided by this Code, from the tax period in which grounds for recalculation arose, on the basis of information obtained by the tax authority under this Code and other federal laws.

If an application is submitted on grounds provided by paragraph 2.1 of this Article or Article 407(6) or (7) of this Code, the application is considered under this paragraph without applying paragraph 2.1 of this Article or Article 407(6) or (7) of this Code.

[Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

11. A body or other person authorized by a federal executive authority or federal state body in which federal laws provide for military service or equivalent service must annually, by March 1 of the year following the reporting year, submit to the federal executive body authorized for control and supervision in the field of taxes and levies information on the persons specified in Article 407(1)(9.1)-(9.5) of this Code, subject to the requirements of the legislation of the Russian Federation on personal data and state and other legally protected secrets.

The federal executive body authorized for control and supervision in the field of taxes and levies, in coordination with the relevant federal executive authorities and federal state bodies, approves the form, procedure for completing it, format and procedure for submitting the information.

The authorized body or other person must also submit the information to a tax authority at its request within five days after receiving the request.

The information is submitted to the tax authorities free of charge.

[Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

[Article 408 complete.]

Article 409. Procedure and Deadlines for Paying Tax

1. Unless otherwise provided by this paragraph, taxpayers must pay tax no later than December 1 of the year following the elapsed tax period.

[As amended by Federal Laws No. 320-FZ of November 23, 2015, and No. 259-FZ of August 8, 2024.]

Tax calculated as a result of recalculating a previously calculated tax amount must be paid no later than the twenty-eighth day of the third month following the month in which the tax payment notice relating to the recalculation was generated.

[Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

2. Tax is paid at the location of the taxable object on the basis of a tax payment notice sent to the taxpayer by the tax authority.

3. A tax payment notice may be sent for no more than the three tax periods preceding the calendar year in which it is sent.

4. A taxpayer pays tax for no more than the three tax periods preceding the calendar year in which the tax payment notice was sent.

5. [Added by Federal Law No. 334-FZ of August 3, 2018; repealed by Federal Law No. 263-FZ of July 14, 2022.]

[Article 409 complete.]

Chapter 33. Trade Levy

[Chapter added by Federal Law No. 382-FZ of November 29, 2014.]

Article 410. General Provisions

1. The trade levy, hereinafter in this Chapter referred to as the levy, is established by this Code and regulatory legal acts of representative bodies of municipalities, is brought into and ceases to be in effect in accordance with this Code and those regulatory legal acts, and is payable within those municipalities.

In the federal cities of Moscow, St. Petersburg, and Sevastopol, the levy is established by this Code and laws of those constituent entities of the Russian Federation, is brought into and ceases to be in effect in accordance with this Code and those laws, and is payable within those constituent entities.

2. When establishing the levy, representative or legislative bodies of municipalities or the federal cities of Moscow, St. Petersburg, and Sevastopol determine its rate within the limits in this Chapter.

3. Regulatory legal acts of representative bodies of municipalities or laws of the federal cities of Moscow, St. Petersburg, and Sevastopol may also establish reliefs and the grounds and procedure for applying them.

[Article 410 complete.]

Article 411. Levy Payers

1. Levy payers are organizations and individual entrepreneurs that conduct, within a municipality or the federal cities of Moscow, St. Petersburg, and Sevastopol, types of business activity on which that municipality's regulatory legal act or those federal cities' laws impose the levy, using movable and/or immovable property within that municipality or federal city.

2. Individual entrepreneurs applying the patent taxation system and taxpayers applying the taxation system for agricultural producers, the unified agricultural tax, are exempt from the levy on those types of business activity to the extent they use the relevant movable or immovable property in those activities.

[Article 411 complete.]

Article 412. Object Subject to the Levy

1. A levy object arises when a levy payer uses an item of movable or immovable property, hereinafter in this Chapter referred to as a trading facility, to conduct a type of business activity on which the levy is imposed at least once during a quarter.

2. The following terms are used for purposes of this Chapter:

  1. the date on which a levy object arises is the date when use of the trading facility begins for a type of business activity on which the levy is imposed;

  2. the date on which a levy object ceases is the date when use of the trading facility for that type of business activity ceases.

[Article 412 complete.]

Article 413. Types of Business Activity on Which the Levy Is Imposed

1. The levy is imposed on trading activities conducted at trading facilities.

2. For purposes of this Chapter, trading activities include the following types of trade:

  1. trade through stationary retail-network facilities without sales floors, other than filling stations;

  2. trade through nonstationary retail-network facilities;

  3. trade through stationary retail-network facilities with sales floors;

  4. trade conducted by releasing goods from a warehouse.

3. For purposes of this Chapter, organizing retail markets is treated as a trading activity.

4. The following terms are used for purposes of this Chapter:

  1. a trading facility means:

for the types of trade specified in paragraph 2 of this Article, a building, structure, premises, stationary or nonstationary retail facility, or sales outlet used by the payer to conduct the activity on which the levy is imposed;

for the activity of organizing retail markets, an immovable-property object used by the market management company to conduct that activity;

  1. trade means a type of business activity involving the retail, small-wholesale, or wholesale purchase and sale of goods through stationary or nonstationary retail-network facilities or warehouses;

  2. the activity of organizing retail markets means the activity of market management companies as determined under Federal Law No. 271-FZ of December 30, 2006, "On Retail Markets and on Amending the Labor Code of the Russian Federation."

[Article 413 complete.]

Article 414. Levy Period

The levy period is a quarter.

[Article 414 complete.]

Article 415. Levy Rates

1. Levy rates are established by regulatory legal acts of municipalities or laws of the federal cities of Moscow, St. Petersburg, and Sevastopol in rubles per quarter for each trading facility or its area.

Subject to the special rules in this Article, the levy rate may not exceed the notional amount of tax payable in the relevant municipality or federal city under the patent taxation system on the basis of a three-month patent for the relevant type of activity.

2. For purposes of determining the maximum levy rates under paragraph 1 of this Article, the restrictions in Article 346.43(3)(1) of this Code on applying the patent taxation system to retail trade are disregarded.

3. For trade through a stationary retail-network facility having a sales-floor area exceeding 50 square meters, the levy rate is established per square meter of sales-floor area for each facility. For trade conducted by releasing goods from a warehouse, the rate is established per square meter of warehouse area. The rate may not exceed the notional amount of tax payable in the municipality or federal city under the patent taxation system on the basis of a three-month patent for retail trade through stationary retail-network facilities having a sales-floor area not exceeding 50 square meters per facility, divided by 50.

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

4. The levy rate for organizing retail markets may not exceed RUB 550 per square meter of retail-market area. That rate is indexed annually by the deflator coefficient established for the relevant calendar year.

5. For purposes of this Chapter, sales-floor area is determined under Article 346.43(3)(5) of this Code.

6. Regulatory legal acts of municipalities or laws of the federal cities of Moscow, St. Petersburg, and Sevastopol may establish differentiated levy rates according to the territory in which the specific trading activity is conducted, the category of levy payer, special features of particular types of trade, and special features of trading facilities. A rate may be reduced to zero.

7. Levy rates established under paragraphs 1, 3, and 6 of this Article are indexed annually by the deflator coefficient established for the relevant calendar year if municipal regulatory legal acts or laws of the federal cities so provide, and if the relevant constituent entity of the Russian Federation provides for indexation under Article 346.43(8)(6) of this Code of the potential annual income of an individual entrepreneur for the relevant types of business activity subject to the patent taxation system.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Article 415 complete.]

Article 416. Registration of Levy Payers

1. An organization or individual entrepreneur is registered or deregistered with the tax authority as a levy payer on the basis of the relevant notice submitted by the payer or information submitted to the tax authority by the authorized body specified in Article 418(2) of this Code.

The notice states the following information on the levy object: the type of business activity; the trading facility used to conduct or cease that activity; and the characteristics, namely number and/or area, of the trading facility needed to determine the levy amount.

2. A levy payer submits the relevant notice no later than five days after the date on which the levy object arises.

Conducting a type of business activity on which the levy is imposed without submitting the notice is treated as conducting business as an organization or individual entrepreneur without registration with the tax authority.

A levy payer must notify the tax authority that it has ceased using a trading facility, and of each change in a trading facility's indicators that changes the levy amount, no later than five days after the relevant change or cessation of trade.

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

3. Registration is completed within five days after the tax authority receives the notice submitted by the levy payer. Within the same period, the payer is issued or sent an extract from the Unified State Register of Taxpayers containing information on registration with the tax authority.

[As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 259-FZ of August 8, 2024.]

4. When business activity on which the levy is imposed ceases, the levy payer submits the relevant notice to the tax authority.

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

The date on which the organization or individual entrepreneur is deregistered as a levy payer is the date on which the payer ceased the type of activity, as stated in the notice.

The levy payer submits the notice no later than five days after the business activity ceased.

[Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

5. The federal executive body authorized for control and supervision in the field of taxes and levies determines the forms of the notices and the procedure and content of the information stated in them.

6. A notice of registration as a levy payer for a trading facility used in the type of business activity on which the levy is imposed is either a written application or an electronic application transmitted through telecommunications channels using an enhanced qualified electronic signature.

7. An organization or individual entrepreneur is registered or deregistered with the tax authority as a levy payer:

at the location of the immovable-property object, if the business activity on which the levy is imposed is conducted using that object;

at the location of the organization or place of residence of the individual entrepreneur in other cases.

If several trading facilities for business activities on which the levy is imposed are located within one municipality or federal city but in territories administered by different tax authorities, the levy payer is registered with the tax authority for the location of the facility concerning which information from the levy payer was received first.

8. If a levy payer misses the deadline for submitting a notice that it has ceased using a trading facility or ceased the activity on which the levy is imposed, the date of cessation of use or deregistration is the date on which the relevant notice is submitted to the tax authority.

[Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

[Article 416 complete.]

Article 417. Procedure for Calculating and Paying the Levy

1. Unless otherwise established by this Article, beginning with the levy period in which a levy object arises, the payer independently determines the amount for each levy object as the product of the rate for the relevant type of business activity and the actual value of the physical characteristic of the relevant trading facility.

2. The levy is paid no later than the twenty-eighth day of the month following the levy period.

[As amended by Federal Law No. 565-FZ of December 28, 2022.]

3. [Repealed by Federal Law No. 263-FZ of July 14, 2022.]

[Article 417 complete.]

Article 417.1. Special Rules for Calculating and Paying the Levy When Conducting Activities under a Simple-Partnership Agreement (Joint-Activity Agreement), Commission Agreement, Agency Agreement, Mandate Agreement, or Property Trust-Management Agreement

1. If a type of business activity on which the levy is imposed is conducted under a simple-partnership agreement (joint-activity agreement), the partnership participants using movable and/or immovable property to conduct that activity are the levy payers.

If participants in a simple-partnership agreement jointly use one trading facility, each participant determines the levy for that facility as the product of the rate for the activity and the actual value of the facility's physical indicator determined in proportion to the value of the partners' contributions, namely the shares of property they contributed to the common undertaking, or established or allocated to each partner by the joint-activity agreement or a supplemental agreement of the partners.

2. If an activity on which the levy is imposed is conducted under a commission agreement, the commission agent bears the levy-payer obligations in this Chapter.

3. If an agent conducts an activity on which the levy is imposed in the name and for the account of the principal under an agency agreement, the principal bears the levy-payer obligations in this Chapter.

If the agent conducts the activity in its own name but for the principal's account, the agent bears those obligations.

4. If an activity on which the levy is imposed is conducted under a mandate agreement, the principal bears the levy-payer obligations in this Chapter.

5. If an activity on which the levy is imposed is conducted under a property trust-management agreement, the trustee bears the levy-payer obligations in this Chapter.

[Article added by Federal Law No. 325-FZ of September 29, 2019.]

[Article 417.1 complete.]

Article 418. Powers of Local Self-Government Bodies and State Authorities of the Federal Cities of Moscow, St. Petersburg, and Sevastopol

1. Local self-government bodies and the state authorities of the federal cities of Moscow, St. Petersburg, and Sevastopol exercise the powers to collect, process, and transmit to the tax authorities information on levy objects within the limits in this Article.

2. A regulatory legal act of the municipality's representative body or a law of a federal city designates the body exercising the powers in paragraph 1 of this Article (hereinafter in this Article, the authorized body).

3. In accordance with the legislation, the authorized body monitors the completeness and reliability of information on levy objects within its municipality or federal city.

4. If the authorized body identifies a levy object for which no notice was submitted to the tax authority or for which a notice states inaccurate information, it prepares, within five days, a report identifying a new levy object or a report identifying inaccurate information concerning a levy object. It sends that information to the tax authority in the form or format and under the procedure determined by the federal executive body authorized for control and supervision in the field of taxes and levies.

Within five days after sending the information, the authorized body informs the levy payer and attaches a copy of the relevant report.

[As amended by Federal Law No. 67-FZ of March 26, 2022.]

The levy payer may appeal a report under the procedure established by the legislation of the Russian Federation. If the report is canceled, the authorized body sends information concerning the cancellation to the tax authority under the procedure in the first textual paragraph of this paragraph.

[Article 418 complete.]

Chapter 33.1. Tourist Tax

[Chapter added by Federal Law No. 176-FZ of July 12, 2024.]

Article 418.1. General Provisions

1. Tourist tax, hereinafter also in this Chapter referred to as tax, is established by this Code and regulatory legal acts of representative bodies of municipalities, is brought into and ceases to be in effect in accordance with this Code and those regulatory legal acts, and is payable within those municipalities.

In the federal cities of Moscow, St. Petersburg, and Sevastopol, the tax is established by this Code and laws of those constituent entities of the Russian Federation, is brought into and ceases to be in effect in accordance with this Code and those laws, and is payable within those constituent entities.

In the Sirius federal territory, the tax is established by this Code and regulatory legal acts of the representative body of the Sirius federal territory, is brought into and ceases to be in effect in accordance with this Code and those regulatory legal acts, and is payable in the Sirius federal territory.

2. When establishing the tax, representative bodies of municipalities, the legislative bodies of the federal cities of Moscow, St. Petersburg, and Sevastopol, and the representative body of the Sirius federal territory determine the tax rate within the limits in this Chapter.

Regulatory legal acts of representative bodies of municipalities, laws of the federal cities, and regulatory legal acts of the representative body of the Sirius federal territory may also establish tax reliefs and the grounds and procedure for taxpayers to apply them.

[Article 418.1 complete.]

Article 418.2. Taxpayers

Taxpayers are organizations and individuals providing services recognized as taxable objects under Article 418.3 of this Code.

[Article 418.2 complete.]

Article 418.3. Taxable Object

1. Subject to paragraphs 2 and 3 of this Article, the taxable object is the provision of places for temporary accommodation of individuals in an accommodation facility that the taxpayer owns or lawfully holds on another basis, is located within a municipality, the federal cities of Moscow, St. Petersburg, and Sevastopol, or the Sirius federal territory, and is included in the register of classified accommodation facilities under Federal Law No. 132-FZ of November 24, 1996, "On the Fundamentals of Tourism Activity in the Russian Federation" (hereinafter in this Article, the register of classified accommodation facilities).

[As amended by Federal Laws No. 362-FZ of October 29, 2024, and No. 416-FZ of November 29, 2024.]

2. For purposes of this Chapter, accommodation facilities providing places for temporary accommodation of individuals as part of sanatorium-and-resort treatment services are treated as included in the register specified in paragraph 1 of this Article.

[Paragraph added by Federal Law No. 362-FZ of October 29, 2024.]

3. For purposes of calculating tourist tax for the 2025 and 2026 tax periods, the executive-administrative body of a municipality, the authorized executive body of a federal city, or the executive-administrative body of the Sirius federal territory (hereinafter in this Article, the authorized body) may send the tax authority for the relevant constituent entity information on accommodation facilities located within its territory. It must simultaneously send that information to the executive body of the constituent entity authorized to conduct regional state control and supervision in the tourism industry and to the territorial body of the federal executive authority empowered by the Government of the Russian Federation to organize formation and maintenance of the unified register of classification objects in the tourism industry.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

On the day the information is sent, the authorized body must post it on its official website or the official website of the municipality, federal city, or Sirius federal territory. For purposes of this Chapter, an accommodation facility stated in the information is treated as included in the register of classified accommodation facilities from the day information concerning it is posted on the relevant official website, unless the register already contains information concerning the facility.

The information is sent to the tax authority for the constituent entity in the form and formats recommended by the federal executive body authorized for control and supervision in the field of taxes and levies.

[Paragraph added by Federal Law No. 416-FZ of November 29, 2024.]

[Article 418.3 complete.]

Article 418.4. Tax Base

1. Unless otherwise provided by this Article, the tax base is the value of the service providing places for temporary accommodation of individuals in an accommodation facility or part of one (hereinafter in this Chapter, the temporary-accommodation service), excluding tourist tax and value-added tax.

2. If the taxpayer is provided with documents substantiating the individual's relevant status, the tax base excludes the value of a temporary-accommodation service provided to the following categories of individuals:

  1. Heroes of the Soviet Union, Heroes of the Russian Federation, and full holders of the Order of Glory;

  2. Heroes of Socialist Labor, Heroes of Labor of the Russian Federation, and persons awarded the Order of Labor Glory in all three classes;

  3. participants in and disabled veterans of the Great Patriotic War;

  4. persons participating or having participated in the special military operation, and persons specified in Article 210(6.1) of this Code who perform or performed assigned tasks in the territories of Ukraine, the Donetsk People's Republic, Lugansk People's Republic, Zaporizhzhia Region, and Kherson Region during that operation;

  5. combat veterans and disabled combat veterans;

  6. persons awarded the badge "Resident of Besieged Leningrad," "Resident of Besieged Sevastopol," or "Resident of Besieged Stalingrad";

  7. persons who, during the Great Patriotic War, worked at air-defense facilities, local air-defense facilities, construction of defensive structures, naval bases, airfields, or other military facilities within the rear boundaries of active fronts, operational zones of active fleets, or frontline sections of railways and roads, and crew members of transport-fleet vessels interned in ports of other states at the beginning of the Great Patriotic War;

  8. persons with Group I or Group II disabilities, persons disabled since childhood, and children with disabilities.

3. Representative bodies of municipalities, the legislative bodies of the federal cities of Moscow, St. Petersburg, and Sevastopol, and the representative body of the Sirius federal territory may establish additional categories of individuals for whom the value of temporary-accommodation services is excluded from the tax base.

[Article 418.4 complete.]

Article 418.5. Tax Rate

1. Tax rates are established by regulatory legal acts of representative bodies of municipalities, laws of the federal cities of Moscow, St. Petersburg, and Sevastopol, or regulatory legal acts of the representative body of the Sirius federal territory, in amounts not exceeding 1 percent of the tax base in 2025, 2 percent in 2026, 3 percent in 2027, 4 percent in 2028, and 5 percent from 2029.

2. Tax rates may be differentiated according to seasonality, by quarter or calendar month, and the type and/or category of accommodation facility.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Article 418.5 complete.]

Article 418.5-1. Tax Reliefs

The following are exempt from tax:

  1. organizations, with respect to temporary-accommodation services forming part of sanatorium-and-resort treatment provided on medical indications and paid from federal-budget appropriations, state extra-budgetary funds, budgets of constituent entities of the Russian Federation, local budgets, or the budget of the Sirius federal territory;

  2. organizations, with respect to temporary-accommodation services forming part of organized-recreation services that are paid under state assignments from federal-budget appropriations and provided in accommodation facilities assigned under a right of operational management to institutions subordinate to the federal executive authority whose principal tasks include logistical support for the activities of, and social and household services for, the President of the Russian Federation.

[Article added by Federal Law No. 425-FZ of November 28, 2025.]

[Article 418.5-1 complete.]

Article 418.6. Tax Period

The tax period is a quarter.

[Article 418.6 complete.]

Article 418.7. Procedure for Calculating Tax

1. Unless otherwise established by this paragraph, when full settlement is made with the person acquiring a temporary-accommodation service, the taxpayer calculates tax on that service as the percentage of the tax base corresponding to the applicable tax rate.

If the amount calculated under the first textual paragraph is less than minimum tax calculated as RUB 100 multiplied by the number of days of accommodation, tax equals the minimum tax.

[Textual paragraph repealed by Federal Law No. 362-FZ of October 29, 2024.]

Taxpayers providing temporary-accommodation services as part of sanatorium-and-resort treatment on the basis of vouchers calculate tax on those services at the minimum-tax amount.

[Textual paragraph added by Federal Law No. 362-FZ of October 29, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

2. At the end of the tax period, the aggregate tax payable to the budget is the sum of the amounts calculated under paragraph 1 of this Article during the tax period at all accommodation facilities belonging to the taxpayer and located within the municipality, the federal cities of Moscow, St. Petersburg, and Sevastopol, or the Sirius federal territory.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Article 418.7 complete.]

Article 418.8. Procedure and Deadline for Paying Tax

Tax is paid to the budget at the location of the accommodation facility no later than the twenty-eighth day of the month following the elapsed tax period.

[Article 418.8 complete.]

Article 418.9. Tax Return

1. At the end of the tax period, taxpayers file a tax return with the tax authority at the location of the accommodation facility no later than the twenty-fifth day of the month following the elapsed tax period, in the form or format approved by the federal executive body authorized for control and supervision in the field of taxes and levies.

2. If a taxpayer is registered with several tax authorities at the locations of accommodation facilities within one municipality, the federal cities of Moscow, St. Petersburg, and Sevastopol, or the Sirius federal territory, the taxpayer may select one of those authorities for filing the tax return by sending it a notice of selection.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

The taxpayer submits the notice once, no later than 30 days before the tax-return filing deadline, except where the accommodation facility or facilities at whose location the selected tax authority is situated are sold or otherwise cease to be held by the taxpayer.

The federal executive body authorized for control and supervision in the field of taxes and levies approves the notice form, procedure for completing it, and format for submitting it electronically.

[Article 418.9 complete.]

Section XI. Insurance Contributions in the Russian Federation

[Section added by Federal Law No. 243-FZ of July 3, 2016.]

Chapter 34. Insurance Contributions

Article 419. Payers of Insurance Contributions

1. Payers of insurance contributions, hereinafter in this Chapter referred to as payers, are the following persons that are policyholders under federal laws on particular types of compulsory social insurance:

  1. persons making payments and other remuneration to individuals:

organizations;

individual entrepreneurs;

individuals who are not individual entrepreneurs;

  1. individual entrepreneurs, advokats, mediators, notaries in private practice, insolvency administrators, appraisers, patent attorneys, and other persons engaged in private practice under the procedure prescribed by the legislation of the Russian Federation (hereinafter, payers not making payments or other remuneration to individuals).

[As amended by Federal Law No. 401-FZ of November 30, 2016.]

2. If a payer falls simultaneously within several categories in paragraph 1 of this Article, it calculates and pays insurance contributions separately on each ground.

[Article 419 complete.]

Article 420. Object Subject to Insurance Contributions

1. Unless otherwise provided by this Article, for the payers specified in the second and third textual paragraphs of Article 419(1)(1) of this Code, the object subject to insurance contributions is payments and other remuneration to individuals subject to compulsory social insurance under federal laws on particular types of compulsory social insurance, other than remuneration paid to persons specified in Article 419(1)(2), under:

  1. employment relationships, including remuneration under employment contracts for members of an apartment-building council, including its chair, elected by owners of premises in the apartment building under the Housing Code of the Russian Federation, accrued by the authorized management organization on the basis of a resolution of the general meeting of owners;

[As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 362-FZ of October 29, 2024.]

1.1. civil-law contracts for performance of work or provision of services, including remuneration under such contracts for members of an apartment-building council, including its chair, elected by the owners under the Housing Code, accrued by the authorized management organization on the basis of a resolution of the general meeting of owners;

[Subparagraph added by Federal Law No. 389-FZ of July 31, 2023; as amended by Federal Law No. 362-FZ of October 29, 2024.]

  1. author-commissioning agreements in favor of authors of works;

  2. agreements assigning the exclusive right in intellectual-activity results specified in Article 1225(1)(1)-(12) of the Civil Code of the Russian Federation, publishing license agreements, and license agreements granting the right to use intellectual-activity results specified in Article 1225(1)(1)-(12) of the Civil Code of the Russian Federation, including remuneration accrued to authors by collective-rights management organizations under agreements with users.

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

2. For payers specified in the fourth textual paragraph of Article 419(1)(1) of this Code, the object subject to insurance contributions is payments and other remuneration to individuals subject to compulsory social insurance under federal laws on particular types of compulsory social insurance under employment relationships and civil-law contracts for performance of work or provision of services, other than remuneration paid to persons specified in Article 419(1)(2). This includes employment-contract remuneration, paid on the basis of a resolution of the general meeting of owners of premises in an apartment building, to members of its council, including its chair, elected under the Housing Code, and remuneration under civil-law contracts paid to those members.

[As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 362-FZ of October 29, 2024.]

3. For payers specified in Article 419(1)(2) of this Code, the object subject to insurance contributions is the conduct of business or other professional activity. In the cases provided by the third textual paragraph of Article 430(1)(1) and Article 430(1.2)(2), it also includes income received by the payer and determined under Article 430(9) of this Code.

[As amended by Federal Laws No. 335-FZ of November 27, 2017, and No. 259-FZ of August 8, 2024.]

4. Payments and other remuneration under civil-law contracts for transfer of ownership or other real rights in property or property rights, and contracts transferring property or property rights for use, are not objects subject to insurance contributions. This exclusion does not apply to author-commissioning agreements, agreements assigning the exclusive right in intellectual-activity results specified in Article 1225(1)(1)-(12) of the Civil Code, publishing license agreements, or license agreements granting the right to use intellectual-activity results specified in Article 1225(1)(1)-(12) of the Civil Code.

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

5. For payers specified in Article 419(1)(1), payments and other remuneration are not objects subject to insurance contributions if paid to foreign nationals or stateless persons under employment contracts concluded with a Russian organization for work in its separate subdivision located outside the Russian Federation, or accrued to foreign nationals or stateless persons for activities outside the Russian Federation under civil-law contracts for performance of work or provision of services.

6. Payments to volunteers under civil-law contracts concluded under Article 17.1 of Federal Law No. 135-FZ of August 11, 1995, "On Charitable Activity and Volunteering," to reimburse volunteer expenses are not objects subject to insurance contributions, except food expenses exceeding the per diem amounts in Article 217(1) of this Code.

[As amended by Federal Laws No. 98-FZ of April 23, 2018, and No. 147-FZ of June 17, 2019.]

7. Payments to foreign nationals and stateless persons under employment or civil-law contracts concluded with FIFA for performance of work or provision of services, and payments to volunteers under civil-law contracts concluded with FIFA, FIFA subsidiaries, or the Russia 2018 Organizing Committee for participation in events under Federal Law No. 108-FZ of June 7, 2013, "On Preparing and Holding in the Russian Federation the 2018 FIFA World Cup, 2017 FIFA Confederations Cup, and UEFA Euro 2020 and on Amending Certain Legislative Acts of the Russian Federation," to reimburse visa and similar document, travel, accommodation, food, sports equipment, training, communications, transportation, linguistic-support, and tournament-branded souvenir expenses are not objects subject to insurance contributions.

[As amended by Federal Laws No. 303-FZ of October 30, 2017, and No. 101-FZ of May 1, 2019.]

8. Through December 31, 2021, inclusive, payments by UEFA, UEFA subsidiaries, the Russian Football Union, the local organizing structure, UEFA commercial partners, suppliers of goods, work, or services to UEFA, and UEFA broadcasters defined by the Federal Law cited in paragraph 7 of this Article to foreign nationals and stateless persons under employment contracts for work connected with UEFA Euro 2020 preparation and holding events in the Russian Federation, or civil-law contracts for work or services connected with those events, are not objects subject to insurance contributions.

[Paragraph added by Federal Law No. 101-FZ of May 1, 2019; as amended by Federal Law No. 101-FZ of April 20, 2021.]

[Article 420 complete.]

Article 421. Base for Calculating Insurance Contributions for Payers Making Payments and Other Remuneration to Individuals

1. For the payers specified in the second and third textual paragraphs of Article 419(1)(1) of this Code, the base for calculating insurance contributions is determined at the end of each calendar month as the cumulative total, from the beginning of the calculation period, of the payments and other remuneration specified in Article 420(1) accrued separately for each individual, excluding the amounts specified in Article 422.

If, for a calendar month in a calculation or reporting period, the payments and other remuneration specified in Article 420(1), excluding the amounts specified in Article 422, accrued to an individual who is the sole executive body of a commercial organization are less than the minimum wage established by federal law at the beginning of that period, the payments and other remuneration specified in Article 420(1), excluding the amounts specified in Article 422, are taken, for purposes of determining the contribution base for that individual for that month, to equal that minimum wage. If the individual exercises the powers of the sole executive body for only part of a month, that amount is determined in proportion to the number of calendar days in the month during which those powers were exercised.

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

2. For the payers specified in the fourth textual paragraph of Article 419(1)(1) of this Code, the contribution base is determined at the end of each calendar month as the cumulative total, from the beginning of the calculation period, of the payments and other remuneration specified in Article 420(2) accrued separately for each individual, excluding the amounts specified in Article 422.

3. For payers specified in Article 419(1)(1), separate maximum bases for compulsory pension insurance contributions and for compulsory social insurance contributions for temporary disability and maternity applied from 2017 through December 31, 2022. Unless otherwise established by this Chapter, insurance contributions were not charged on payments and other remuneration exceeding the relevant maximum base established for the calculation period and determined cumulatively from the beginning of that period.

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

4. From 2017 through December 31, 2022, the maximum base for compulsory social insurance contributions for temporary disability and maternity was indexed annually from January 1 according to growth in the average wage in the Russian Federation.

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

5. From 2017 through 2021, the maximum base for compulsory pension insurance contributions for payers specified in Article 419(1)(1) was established by multiplying the average wage in the Russian Federation determined for the relevant year by twelve and by the following increasing coefficient:

This paragraph does not apply when calculating compulsory pension insurance contributions at the additional rates established by Article 428 of this Code or contributions for additional social security for members of flight crews of civil-aviation aircraft and particular categories of employees of coal-industry organizations established by Article 429.

For 2022, the maximum base for compulsory pension insurance contributions established under this paragraph was indexed to reflect growth in the average wage in the Russian Federation.

[As amended by Federal Law No. 443-FZ of November 21, 2022.]

5.1. Beginning in 2023, a unified maximum base for calculating insurance contributions applies to payers specified in Article 419(1)(1).

Unless otherwise established by this Chapter, insurance contributions are not charged on payments and other remuneration exceeding the unified maximum base established for the relevant calculation period and determined cumulatively from the beginning of that period.

This paragraph does not apply when calculating compulsory pension insurance contributions at the additional rates established by Article 428 or contributions for additional social security for members of flight crews of civil-aviation aircraft and particular categories of employees of coal-industry organizations established by Article 429.

From January 1, 2023, the unified maximum base is established by multiplying the average wage in the Russian Federation determined for the relevant year by twelve and by a coefficient of 2.3.

[As amended by Federal Law No. 443-FZ of November 21, 2022.]

[Textual paragraph repealed by Federal Law No. 443-FZ of November 21, 2022.]

[Paragraph added by Federal Law No. 239-FZ of July 14, 2022.]

6. The Government of the Russian Federation establishes the relevant maximum base annually with due regard to paragraphs 3-5.1 of this Article. The maximum is rounded to the nearest thousand rubles: an amount of RUB 500 or more is rounded up to a whole thousand, and an amount below RUB 500 is disregarded.

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

7. If payments and other remuneration are made in kind as goods, work, services, or other property, the contribution base is the value of those goods, work, services, or property calculated from prices determined under a procedure analogous to that in Article 105.3 of this Code.

The value includes the applicable value-added tax and excise taxes and excludes any portion paid by the individual for the goods received, work performed, or services provided.

8. For an author-commissioning agreement, an agreement assigning the exclusive right in intellectual-activity results specified in Article 1225(1)(1)-(12) of the Civil Code of the Russian Federation, a publishing license agreement, or a license agreement granting the right to use intellectual-activity results specified in Article 1225(1)(1)-(12) of the Civil Code of the Russian Federation, the payments and other remuneration included in the contribution base equal the income received under the author-commissioning agreement, the agreement assigning the exclusive right in intellectual-activity results specified in Article 1225(1)(1)-(12) of the Civil Code of the Russian Federation, the publishing license agreement, or the license agreement granting the right to use intellectual-activity results specified in Article 1225(1)(1)-(12) of the Civil Code of the Russian Federation, less expenses actually incurred, documented, and associated with earning that income.

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

9. If the expenses specified in paragraph 8 cannot be documented, they are deductible in the following amounts as a percentage of accrued income:

  1. creation of literary works, including works for theater, cinema, variety entertainment, and circus: 20 percent;

  2. creation of graphic and visual artworks, photographs for publication, and works of architecture and design: 30 percent;

  3. creation of sculpture, monumental and decorative painting, decorative and applied art, design art, easel painting, theatrical and film set-design art, and graphic art executed in various techniques: 40 percent;

  4. creation of audiovisual works, including video, television, and motion pictures, phonograms, and radio or television broadcasts by air or cable: 30 percent;

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

  1. creation of musical and dramatic works, including operas, ballets, and musical comedies, symphonic, choral, and chamber works, works for wind orchestra, and original music for motion pictures, television and video films, and theatrical productions: 40 percent;

  2. creation of other musical works, including works prepared for publication: 25 percent;

  3. performance of works of literature and art: 20 percent;

  4. creation of scientific works and developments, computer programs, and databases: 20 percent;

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

  1. discoveries, breeding achievements, inventions, utility models, industrial designs, trade secrets or know-how, and integrated-circuit topographies, as a percentage of income received during the first two years of use: 30 percent.

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

10. In determining the contribution base, documented expenses may not be taken into account simultaneously with expenses under a prescribed percentage allowance.

[Article 421 complete.]

Article 422. Amounts Not Subject to Insurance Contributions

1. The following are not subject to insurance contributions for payers specified in Article 419(1)(1) of this Code:

  1. state benefits paid under the legislation of the Russian Federation, legislative acts of constituent entities of the Russian Federation, or decisions of representative bodies of local self-government, including unemployment benefits and benefits and other compulsory insurance coverage under compulsory social insurance;

  2. all types of compensation payments established by the legislation of the Russian Federation, legislative acts of constituent entities, or decisions of representative bodies of local self-government, within the standards established under that legislation, connected with:

compensation for harm caused by maiming or other damage to health;

reimbursement or payment of expenses for housing, food and food products, or fuel, their provision free of charge, and reimbursement or payment of utility expenses;

[As amended by Federal Law No. 374-FZ of November 23, 2020.]

payment of the value of, and/or provision of, prescribed allowances in kind, and payment of money in lieu of those allowances;

payment of the value of food, sports gear, equipment, and sports and ceremonial uniforms received by athletes and employees of physical-culture and sports organizations for training and participation in sporting competitions, and by sports judges for participation in those competitions;

termination of employment, other than compensation for unused leave; severance payments and average monthly earnings for the job-search period to the extent the aggregate exceeds three times average monthly earnings, or six times for employees dismissed from organizations in the Far North and equivalent areas; and compensation to the head, deputy heads, or chief accountant of an organization to the extent it exceeds three times average monthly earnings;

reimbursement of expenses for professional training, retraining, and advanced training of employees;

[Textual paragraph repealed by Federal Law No. 374-FZ of November 23, 2020.]

employment of workers dismissed because of workforce or staffing reductions, reorganization or liquidation of an organization, cessation of activity by an individual entrepreneur, cessation of powers by a notary in private practice, termination of advokat status, or cessation of activity by other individuals whose professional activity is subject under federal law to state registration and/or licensing;

reimbursement of remote workers' expenses for using their own or leased equipment, software and hardware, information-security tools, and other means to perform their employment duties, in the amount determined by a collective agreement, local normative act, employment contract, or supplemental employment agreement, but not exceeding RUB 35 for each day of remote work, or in the amount of the worker's documented expenses;

[Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

performance of an individual's employment duties, including relocation to work in another locality, other than cash payments for work in difficult, harmful, and/or hazardous conditions, except compensation equal to the value of milk or equivalent food products; foreign-currency payments by Russian shipping companies to crews of foreign-going vessels in lieu of the per diem specified in Article 217(1); foreign-currency payments to crews of Russian aircraft operating international flights; and compensation for unused leave unrelated to termination of employment;

[As amended by Federal Law No. 147-FZ of June 17, 2019.]

  1. lump-sum material assistance provided by payers:

to individuals in connection with a natural disaster or other emergency circumstance to compensate for material loss or injury to health, and to individuals affected by terrorist acts in the Russian Federation;

to an employee in connection with the death of a family member;

to employees who are parents, adoptive parents, or guardians in connection with the birth or adoption of a child or establishment of guardianship, if paid during the first year after that event, up to RUB 1 million per child;

[As amended by Federal Law No. 227-FZ of July 23, 2025.]

  1. income, other than remuneration of employees, received by members of duly registered family or clan communities of Indigenous Small-Numbered Peoples of the North, Siberia, and the Far East of the Russian Federation engaged in traditional economic activities from sales of products resulting from their traditional trades;

[As amended by Federal Law No. 374-FZ of November 23, 2020.]

  1. amounts of compulsory employee-insurance premiums paid by the payer under the procedure prescribed by the legislation of the Russian Federation; premiums under voluntary personal-insurance agreements for employees concluded for at least one year and providing for insurers to pay the insured persons' medical expenses; payments under agreements for medical services to employees concluded for at least one year with duly licensed medical organizations; premiums under voluntary personal-insurance agreements for employees covering exclusively death and/or injury to health; and the payer's pension contributions under nonstate pension-provision agreements;

[As amended by Federal Law No. 383-FZ of November 29, 2021.]

  1. employer contributions paid under Federal Law No. 56-FZ of April 30, 2008, "On Additional Insurance Contributions for Funded Pensions and State Support for Formation of Pension Savings," in the amount paid but not exceeding RUB 12,000 per year for each employee for whom they were paid, and employer savings contributions paid during the calculation period under a long-term savings agreement for an employee who is both depositor and participant under that agreement, not exceeding 12 percent of the contribution base for that employee for the relevant calculation period;

[As amended by Federal Law No. 418-FZ of November 17, 2025.]

  1. the cost of an employee's travel to and from a place of leave and transportation of baggage weighing up to 30 kilograms, and the cost of such travel and baggage transportation for nonworking family members, namely a spouse and minor children actually residing with the employee, paid by the payer for persons working and residing in the Far North and equivalent areas under applicable legislation, employment contracts, and/or collective agreements. If leave is taken outside the Russian Federation, the exclusion covers the cost of travel or air travel, including baggage up to 30 kilograms, from the place of departure to the border-crossing point of the State Border of the Russian Federation, including the international airport where border control is passed;

[As amended by Federal Law No. 300-FZ of August 3, 2018.]

  1. amounts paid to individuals by election commissions and referendum commissions, and from the election funds of candidates for President of the Russian Federation; candidates for deputies of the State Duma, legislative bodies of constituent entities, directly elected offices in other state bodies of constituent entities, representative bodies of municipalities, heads of municipalities, or other directly elected municipal offices; election funds of electoral associations and regional branches of political parties that are not electoral associations; and referendum funds of referendum initiative groups, initiative campaigning groups, and other participant groups, for work directly connected with election or referendum campaigns;

[As amended by Federal Laws No. 401-FZ of November 30, 2016, and No. 259-FZ of August 8, 2024.]

8.1. amounts paid to nonpermanent members of election commissions having decisive voting rights, employees of the Federal Informatization Center under the Central Election Commission of the Russian Federation, and citizens working under civil-law contracts for work or services directly connected with preparing and conducting an all-Russian vote;

[Subparagraph added by Federal Law No. 68-FZ of March 26, 2020.]

  1. the value of uniforms and service clothing issued free of charge or for partial payment to employees under the legislation of the Russian Federation and to civil servants of federal state authorities and remaining in their permanent personal use;

  2. the value of travel concessions granted by the legislation of the Russian Federation to particular categories of employees;

  3. material assistance provided by employers to employees, not exceeding RUB 4,000 per employee for the calculation period;

  4. amounts paid for employee education under principal professional educational programs and supplementary professional programs;

  5. amounts paid by payers to their employees to reimburse interest expense on loans or credits for the acquisition and/or construction of housing;

  6. cash allowances, food and clothing support, and other payments received by military personnel; employees of internal-affairs bodies, institutions and bodies of the penal-enforcement system, compulsory-enforcement authorities of the Russian Federation, the Federal Fire Service of the State Fire Service, and customs authorities of the Russian Federation; commanding officers of federal courier-communications bodies; and persons serving in the National Guard Troops of the Russian Federation and holding special police ranks, in connection with performance of military-service or other service duties in those troops, institutions, and bodies under the legislation of the Russian Federation.

[As amended by Federal Laws No. 108-FZ of May 29, 2019, and No. 460-FZ of December 27, 2019.]

The following are not subject to insurance contributions for payers specified in Article 419(1)(1) of this Code:

  1. [Repealed by Federal Law No. 239-FZ of July 14, 2022.]

  2. amounts paid by the payer to reimburse an individual's actually incurred and documented expenses connected with performing work or providing services under civil-law contracts, and payment of those expenses by the payer;

[Subparagraph added by Federal Law No. 374-FZ of November 23, 2020.]

  1. payments to employees not exceeding RUB 12,792 per employee, made by employers that received federal-budget subsidies provided to small and medium-sized enterprises and socially oriented nonprofit organizations during deterioration of conditions caused by the spread of the novel coronavirus infection, in order partially to compensate for costs connected with operating during the nonworking days in October and November 2021 and with measures taken in 2021 to adapt to requirements for entry to enterprises in particular economic sectors upon presentation of QR codes and/or to other restrictions intended to prevent spread of that infection. The income specified in this subparagraph is excluded from the contribution base once, in the calendar month in which the subsidy is received or in the following calendar month;

[Subparagraph added by Federal Law No. 382-FZ of November 29, 2021.]

  1. payments by payers in the form of gratuitously transferred money and/or other property to employees called up for military service by mobilization into the Armed Forces of the Russian Federation, serving under a military-service contract concluded under Article 32 of Federal Law No. 53-FZ of March 28, 1998, "On Military Duty and Military Service," during mobilization, martial law, or wartime, or serving under a contract for membership in a volunteer formation, meaning voluntary assistance in carrying out tasks assigned to the Armed Forces of the Russian Federation or the National Guard Troops of the Russian Federation, provided that the payments are connected with military service by mobilization or with the specified contracts.

[Subparagraph added by Federal Law No. 443-FZ of November 21, 2022; as amended by Federal Laws No. 643-FZ of December 25, 2023, and No. 425-FZ of November 28, 2025.]

2. When payers reimburse employee business-travel expenses within or outside the Russian Federation, the following are not subject to insurance contributions: per diem and unaccountable amounts specified in Article 217(1) of this Code; actually incurred and documented designated expenses for travel to and from the destination; airport service charges and commissions; travel to an airport or railway station at the place of departure, destination, or transfer; baggage transportation; rental of living accommodation; communications services; obtaining and registering an official or diplomatic passport; obtaining visas; arranging a voluntary medical-insurance policy required for entry into and stay in foreign states during the business trip; and expenses connected with exchanging cash currency or a bank check for foreign cash currency. The same contribution treatment applies to payments made to individuals under the authority or administrative control of an organization and to members of a board of directors or any analogous company body arriving or departing to participate in a meeting of the board of directors, management board, or another analogous body of that company.

[As amended by Federal Laws No. 443-FZ of November 21, 2022, and No. 425-FZ of November 28, 2025.]

When payers make payments under the legislation of the Russian Federation in the form of per diem or field allowances to employees whose permanent work is performed en route or is itinerant, or to employees working in field conditions or participating in expeditionary work, or pay a shift-work allowance in lieu of per diem to persons working on a rotational basis for each calendar day at the worksite during the shift and for the actual days spent traveling from the employer's location or assembly point to the place of work and back, those amounts are not subject to insurance contributions to the extent they do not exceed the corresponding payments specified in Article 217(1) of this Code.

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph as revised by Federal Law No. 374-FZ of November 23, 2020.]

3. In addition to the payments specified in paragraphs 1 and 2 of this Article, the contribution base also excludes:

  1. [Repealed by Federal Law No. 239-FZ of July 14, 2022.]

  2. [Repealed by Federal Law No. 239-FZ of July 14, 2022.]

  3. the payments and remuneration specified in Article 217(70) of this Code.

[Subparagraph added by Federal Law No. 401-FZ of November 30, 2016.]

[Article 422 complete.]

Article 423. Calculation Period and Reporting Period

1. The calculation period is the calendar year.

2. The reporting periods are the first quarter, six months, and nine months of the calendar year.

[Article 423 complete.]

Article 424. Determining the Date of Payments and Other Remuneration

The date of payments and other remuneration is:

  1. the date on which payments and other remuneration are accrued for the benefit of an employee, or another individual for whose benefit they are made, for payments and other remuneration accrued by the payers specified in the second and third textual paragraphs of Article 419(1)(1) of this Code;

  2. the date on which payments and other remuneration are made for the benefit of an individual, for payers specified in the fourth textual paragraph of Article 419(1)(1) of this Code.

[Article 424 complete.]

Article 425. Insurance-Contribution Rates

1. Unless otherwise provided by this Chapter, an insurance-contribution rate is the amount of an insurance contribution per unit of the contribution base.

2. Through December 31, 2022, inclusive, the following insurance-contribution rates applied unless otherwise provided by this Chapter:

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

  1. for compulsory pension insurance:

[Subparagraph as revised by Federal Law No. 303-FZ of August 3, 2018.]

  1. for compulsory social insurance for temporary disability and maternity, 2.9 percent within the established maximum base for contributions for this type of insurance;

for payments and other remuneration to foreign citizens and stateless persons temporarily staying in the Russian Federation, except highly qualified specialists under Federal Law No. 115-FZ of July 25, 2002, "On the Legal Status of Foreign Citizens in the Russian Federation," 1.8 percent within the established maximum base for compulsory social insurance for temporary disability and maternity;

  1. for compulsory medical insurance, 5.1 percent.

3. Beginning in 2023, unless otherwise provided by this Chapter, the following unified rates apply to compulsory pension insurance, compulsory social insurance for temporary disability and maternity, and compulsory medical insurance:

  1. 30 percent within the established unified maximum base for calculating insurance contributions;

  2. 15.1 percent above that unified maximum base.

[Paragraph added by Federal Law No. 239-FZ of July 14, 2022.]

4. For contribution payers making payments and other remuneration to prosecutors; scientific and teaching personnel of prosecution bodies and organizations who hold class ranks; employees of the Investigative Committee of the Russian Federation; federal-court judges; and justices of the peace, the following rates apply to those payments beginning in 2023:

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. 2.9 percent for compulsory social insurance for temporary disability and maternity, within the established unified maximum base;

  2. 5.1 percent for compulsory medical insurance.

Contribution payers making payments and other remuneration to the persons specified in this paragraph do not calculate compulsory pension insurance contributions on those payments.

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph added by Federal Law No. 239-FZ of July 14, 2022.]

[Article 425 complete.]

Article 426

[Repealed by Federal Law No. 303-FZ of August 3, 2018.]

Article 427. Reduced Insurance-Contribution Rates

1. Reduced insurance-contribution rates apply to the following payers specified in Article 419(1)(1) of this Code:

  1. business companies and business partnerships whose activity consists of practical application or implementation of intellectual-activity results, namely computer programs, databases, inventions, utility models, industrial designs, breeding achievements, integrated-circuit topographies, and trade secrets or know-how, the exclusive rights to which belong to the founders or participants, including jointly with other persons, of those companies or to the participants of those partnerships, where those founders or participants are budget-funded or autonomous scientific institutions or higher-education organizations that are budget-funded or autonomous institutions;

  2. organizations and individual entrepreneurs that have concluded agreements with special-economic-zone management bodies for technical-innovation activities and make payments to individuals working in a technical-innovation special economic zone or an industrial-production special economic zone, and organizations and individual entrepreneurs that have concluded agreements for tourism and recreation activities and make payments to individuals working in tourism and recreation special economic zones combined into a cluster by a decision of the Government of the Russian Federation;

  3. Russian organizations operating in the information-technology sector;

[As amended by Federal Law No. 321-FZ of July 14, 2022.]

  1. payers making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships for performance of their employment duties as crew members, except ships used for storage and transshipment of oil, petroleum products, and liquefied natural gas in seaports of the Russian Federation, with respect to those payments and remuneration;

[As amended by Federal Law No. 198-FZ of June 11, 2021.]

  1. organizations and individual entrepreneurs applying the simplified taxation system whose principal economic activity, classified by activity codes under the Russian Classification of Economic Activities, is:

[Subparagraph as revised by Federal Law No. 335-FZ of November 27, 2017.]

  1. payers of the unified tax on imputed income for particular types of activity that are pharmacy organizations or individual entrepreneurs licensed to conduct pharmaceutical activities, with respect to payments and remuneration to individuals who are entitled or admitted to conduct pharmaceutical activities under Federal Law No. 323-FZ of November 21, 2011, "On the Fundamentals of Health Protection of Citizens in the Russian Federation";

  2. nonprofit organizations other than state or municipal institutions, duly registered under the legislation of the Russian Federation, applying the simplified taxation system, and conducting under their constituent documents activities involving social services for citizens, scientific research and development, education, health care, culture and the arts, including theaters, libraries, museums, and archives, or mass-participation sports other than professional sports;

  3. charitable organizations duly registered under the legislation of the Russian Federation and applying the simplified taxation system;

  4. individual entrepreneurs applying the patent taxation system, with respect to payments and remuneration accrued for individuals engaged in the economic activity specified in the patent, except individual entrepreneurs conducting the business activities specified in Article 346.43(2)(19) and (45)-(48) of this Code;

  5. organizations holding participant status in a research, development, and commercialization project under Federal Law No. 244-FZ of September 28, 2010, "On the Skolkovo Innovation Center"; project participants under Federal Law No. 216-FZ of July 29, 2017, "On Innovative Science and Technology Centers and Amendments to Certain Legislative Acts of the Russian Federation"; and organizations holding Technopolis participant status that were formed on or after January 1 of the calendar year preceding the calendar year in which they applied to have information entered in the Technopolis participant register. Organizations holding Technopolis participant status apply the unified reduced contribution rate provided they do not apply a special tax regime under this Code;

[As amended by Federal Law No. 399-FZ of November 23, 2024.]

  1. organizations and individual entrepreneurs holding participant status in the free economic zone under Federal Law No. 377-FZ of November 29, 2014, "On Development of the Republic of Crimea and the Federal City of Sevastopol and on the Free Economic Zone in the Territories of the Republic of Crimea and the Federal City of Sevastopol," hereinafter a free-economic-zone participant, with respect to payments and other remuneration to individuals engaged in implementing an investment project in the free economic zone, information on which is contained in an investment declaration meeting the requirements of Federal Law No. 377-FZ of November 29, 2014, hereinafter individuals engaged in implementing an investment project in the free economic zone.

For purposes of this subparagraph, an individual engaged in implementing an investment project in the free economic zone is a person who has entered into an employment contract with a payer that is a free-economic-zone participant and whose employment duties are directly connected with implementing the investment project specified in the first textual paragraph of this subparagraph, including operating fixed assets created through implementation of the project.

The payer that is a free-economic-zone participant approves the list of workplaces of individuals engaged in implementing the investment project, in agreement with the highest executive body of the Republic of Crimea or of the federal city of Sevastopol, depending on the payer's location.

[As amended by Federal Laws No. 204-FZ of July 13, 2020, and No. 595-FZ of December 19, 2023.]

Within three working days after an entry is made in the Unified Register of Free Economic Zone Participants recording the payer's inclusion in that register or recording conclusion of another agreement with a payer holding participant status on the conditions for activity in the free economic zone, the highest executive body of the Republic of Crimea or of the federal city of Sevastopol electronically provides the tax authorities with information on the list of workplaces agreed with the payer for individuals engaged in implementing the relevant investment project. If the participant amends that list, the corresponding highest executive body must electronically provide the information to the tax authorities within three working days after the amendments are agreed;

[Textual paragraph added by Federal Law No. 204-FZ of July 13, 2020; as amended by Federal Law No. 595-FZ of December 19, 2023.]

[Subparagraph as revised by Federal Law No. 297-FZ of August 3, 2018.]

  1. organizations and individual entrepreneurs holding resident status in a territory of advanced development under Federal Law No. 473-FZ of December 29, 2014, "On Territories of Advanced Development in the Russian Federation," hereinafter a resident of a territory of advanced development;

[As amended by Federal Law No. 334-FZ of July 14, 2022.]

  1. organizations and individual entrepreneurs holding resident status in the Free Port of Vladivostok under Federal Law No. 212-FZ of July 13, 2015, "On the Free Port of Vladivostok," hereinafter a Free Port of Vladivostok resident.

Continuation of the list of payers eligible for reduced insurance-contribution rates:

  1. organizations included in the Unified Register of Residents of the Special Economic Zone in the Kaliningrad Region under the Federal Law "On the Special Economic Zone in the Kaliningrad Region and Amendments to Certain Legislative Acts of the Russian Federation." The payers specified in this subparagraph apply reduced contribution rates subject to the special rules in paragraph 11 of this Article;

[Subparagraph added by Federal Law No. 353-FZ of November 27, 2017.]

  1. Russian organizations producing and selling animated audiovisual products made by them, irrespective of the type of agreement, and/or providing services or performing work to create animated audiovisual products. For purposes of this Article, an animated audiovisual product is a film consisting of specially created, moving, drawn or three-dimensional puppet images and objects, including those created using computer graphics;

[Subparagraph added by Federal Law No. 95-FZ of April 23, 2018.]

  1. payers holding participant status in a special administrative region under Federal Law No. 291-FZ of August 3, 2018, "On Special Administrative Regions in the Territories of the Kaliningrad Region and Primorye Territory," with respect to payments and other remuneration made to crew members of ships registered by those payers in the Russian Open Register of Ships for performance of employment duties as ship crew members;

[Subparagraph added by Federal Law No. 324-FZ of September 29, 2019.]

  1. contribution payers recognized as small or medium-sized enterprises under Federal Law No. 209-FZ of July 24, 2007, "On Development of Small and Medium-Sized Enterprises in the Russian Federation," and meeting the conditions in paragraphs 13.1, 13.2, and 13.3 of this Article, with respect to the portion of payments to an individual determined at the end of each calendar month as the excess over one and one-half times the minimum wage established by federal law at the beginning of the calculation period;

[Subparagraph added by Federal Law No. 102-FZ of April 1, 2020; as amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. Russian organizations included in the register of organizations operating in the radio-electronics industry, which is established and maintained by the federal executive body responsible for state policy and normative legal regulation in the industrial and defense-industrial sectors;

[Subparagraph added by Federal Law No. 265-FZ of July 31, 2020; as amended by Federal Law No. 323-FZ of July 14, 2022.]

  1. organizations registered in the Kuril Islands after January 1, 2022;

[Subparagraph added by Federal Law No. 50-FZ of March 9, 2022; as amended by Federal Law No. 386-FZ of October 27, 2025.]

  1. contribution payers making payments and other remuneration to full-time students at professional educational organizations or higher-education organizations for activities performed under employment contracts or civil-law contracts for work and/or services in student work teams included in the federal or a regional register of youth and children's associations receiving state support, with respect to those payments and remuneration;

[Subparagraph added by Federal Law No. 239-FZ of July 14, 2022.]

  1. organizations included in the register of industrial-cluster participant organizations that have confirmed compliance with requirements for industrial clusters established by the Government of the Russian Federation and that are also parties to special investment contracts to which the Russian Federation is a party, concluded under Article 16 of Federal Law No. 488-FZ of December 31, 2014, "On Industrial Policy in the Russian Federation," hereinafter the industrial-cluster participant register. The federal executive body responsible for state policy and normative legal regulation in the industrial and defense-industrial sectors establishes and maintains that register and prescribes the procedure for doing so, including the grounds for including and removing an organization;

[Subparagraph added by Federal Law No. 64-FZ of March 18, 2023.]

  1. organizations and individual entrepreneurs holding participant status in the free economic zone in the territories of the Donetsk People's Republic, the Lugansk People's Republic, the Zaporozhye Region, the Kherson Region, and adjacent territories under Federal Law No. 266-FZ of June 24, 2023, "On the Free Economic Zone in the Territories of the Donetsk People's Republic, the Lugansk People's Republic, the Zaporozhye Region, the Kherson Region, and Adjacent Territories," with respect to payments and other remuneration to individuals engaged in implementing an investment project in that free economic zone, information on which is contained in an investment declaration meeting the requirements of Federal Law No. 266-FZ of June 24, 2023, hereinafter individuals engaged in implementing an investment project in that free economic zone.

[As amended by Federal Law No. 148-FZ of June 22, 2024.]

For purposes of this subparagraph, an individual engaged in implementing such an investment project is a person who has entered into an employment contract with a payer that is a participant in that free economic zone and whose employment duties are directly connected with implementing the investment project specified in the first textual paragraph of this subparagraph, including operating fixed assets created through implementation of the project.

[As amended by Federal Law No. 148-FZ of June 22, 2024.]

The payer approves the list of workplaces of individuals engaged in implementing the investment project in agreement with the management company or the highest executive bodies of the constituent entities of the Russian Federation operating under Federal Law No. 266-FZ of June 24, 2023.

[As amended by Federal Law No. 148-FZ of June 22, 2024.]

Within three working days after an entry is made in the Unified Register of Participants in the Free Economic Zone in the Donetsk People's Republic, the Lugansk People's Republic, the Zaporozhye Region, and the Kherson Region, or in the register of free-economic-zone participants operating in an adjacent territory, recording the payer's inclusion in the relevant register or conclusion with that payer of another agreement on the conditions for activity in the free economic zone, the management company or the relevant highest executive bodies operating under Federal Law No. 266-FZ of June 24, 2023, electronically provide the tax authorities with information on the list of workplaces agreed with the payer. If a participant amends that list, the management company or the relevant highest executive bodies operating under Federal Law No. 266-FZ of June 24, 2023, must electronically provide the information to the tax authorities within three working days after the amendments are agreed;

[As amended by Federal Law No. 148-FZ of June 22, 2024.]

[Subparagraph added by Federal Law No. 268-FZ of June 24, 2023.]

  1. centralized religious organizations and religious organizations forming part of the structure of a centralized religious organization.

[Subparagraph added by Federal Law No. 176-FZ of July 12, 2024.]

2. During 2017-2022, the payers specified in paragraph 1(1)-(16), (18), and (19) of this Article applied a reduced rate of 0.0 percent above the maximum contribution base for the relevant type of insurance and the following reduced rates within that maximum base:

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

  1. for payers specified in paragraph 1(1) and (2) of this Article:

[As amended by Federal Law No. 475-FZ of December 28, 2016.]

1.1. for payers specified in paragraph 1(3) of this Article:

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

[Subparagraph added by Federal Law No. 475-FZ of December 28, 2016; as amended by Federal Law No. 265-FZ of July 31, 2020.]

  1. for payers specified in paragraph 1(4) of this Article, the rates for compulsory pension insurance, compulsory social insurance for temporary disability and maternity, and compulsory medical insurance were 0 percent during 2017-2022;

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

  1. for payers specified in paragraph 1(5)-(9) of this Article, during 2017-2018 the compulsory pension insurance rate was 20.0 percent and the rates for compulsory social insurance for temporary disability and maternity and for compulsory medical insurance were 0 percent.

Those rates applied to simplified-taxation-system payers specified in paragraph 1(5) if their income for the tax period did not exceed RUB 79 million.

[As amended by Federal Law No. 303-FZ of August 3, 2018.]

For payers specified in paragraph 1(7) and (8), during 2019-2022 the compulsory pension insurance rate was 20.0 percent and the rates for compulsory social insurance for temporary disability and maternity and for compulsory medical insurance were 0 percent;

[Textual paragraph added by Federal Law No. 303-FZ of August 3, 2018; as amended by Federal Law No. 239-FZ of July 14, 2022.]

  1. for payers specified in paragraph 1(10), through 2022 inclusive the compulsory pension insurance rate was 14.0 percent and the rates for compulsory social insurance for temporary disability and maternity and for compulsory medical insurance were 0 percent;

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

  1. for payers specified in paragraph 1(11)-(14) and (19), through 2022 inclusive the compulsory pension insurance rate was 6.0 percent, the compulsory social insurance rate for temporary disability and maternity was 1.5 percent, and the compulsory medical insurance rate was 0.1 percent;

[As amended by Federal Laws No. 353-FZ of November 27, 2017, No. 50-FZ of March 9, 2022, and No. 239-FZ of July 14, 2022.]

  1. for payers specified in paragraph 1(15), during 2018-2022:

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

[Subparagraph added by Federal Law No. 95-FZ of April 23, 2018.]

  1. for payers specified in paragraph 1(16), the rates for compulsory pension insurance, compulsory social insurance for temporary disability and maternity, and compulsory medical insurance were 0 percent through 2022 inclusive;

[Subparagraph added by Federal Law No. 324-FZ of September 29, 2019; as amended by Federal Law No. 239-FZ of July 14, 2022.]

  1. for payers specified in paragraph 1(18), during 2021 and 2022:

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

[Subparagraph added by Federal Law No. 265-FZ of July 31, 2020.]

2.1. During 2021 and 2022, the following reduced rates applied to payers specified in paragraph 1(17) of this Article:

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

  1. for compulsory pension insurance:

  1. for compulsory social insurance for temporary disability and maternity: 0.0 percent;

  2. for compulsory medical insurance: 5.0 percent.

[Paragraph added by Federal Law No. 102-FZ of April 1, 2020.]

2.2. A unified reduced rate of 0.0 percent above the unified maximum contribution base and 7.6 percent within that base applies to: payers specified in paragraph 1(7) and (8) during 2023-2026; payers specified in paragraph 1(3) during 2023 and 2024; payers specified in paragraph 1(18) during 2023 and 2024 and beginning in 2026; and payers specified in paragraph 1(11)-(15) and (19)-(22) beginning in 2023.

[Paragraph added by Federal Law No. 239-FZ of July 14, 2022; as amended by Federal Laws No. 64-FZ of March 18, 2023, No. 268-FZ of June 24, 2023, No. 176-FZ of July 12, 2024, No. 416-FZ of November 29, 2024, and No. 425-FZ of November 28, 2025.]

2.2-1. During 2025, payers specified in paragraph 1(3) and (18) apply a unified reduced rate of 7.6 percent above the unified maximum contribution base and a unified reduced rate of 7.6 percent within that base.

[Paragraph added by Federal Law No. 416-FZ of November 29, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

2.2-2. Payers specified in paragraph 1(3), beginning in 2026, and payers specified in paragraph 1(7) and (8), during 2027-2036, apply a unified reduced rate of 7.6 percent above the unified maximum contribution base and 15.0 percent within that base.

[Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

2.3. Payers specified in paragraph 1(4), during 2023-2037, and payers specified in paragraph 1(16), during 2023-2027, apply a unified reduced rate of 0.0 percent.

[Paragraph added by Federal Law No. 239-FZ of July 14, 2022; as amended by Federal Law No. 363-FZ of October 29, 2024.]

2.4. Payers specified in paragraph 1(10) and (17), except payers specified in paragraph 13.2 of this Article, apply a unified reduced rate of 15.0 percent to the portion of payments to an individual determined at the end of each calendar month as the excess over one and one-half times the minimum wage established by federal law at the beginning of the calculation period.

[Paragraph added by Federal Law No. 239-FZ of July 14, 2022; as amended by Federal Law No. 425-FZ of November 28, 2025.]

2.5. Beginning in 2025, payers specified in paragraph 13.2 of this Article apply a unified reduced rate of 7.6 percent to the portion of payments to an individual determined at the end of each calendar month as the excess over one and one-half times the minimum wage established by federal law at the beginning of the calculation period.

[Paragraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 362-FZ of October 29, 2024.]

2.6. During 2025-2036, payers specified in paragraph 1(23) of this Article apply a unified reduced rate of 0.0 percent above the unified maximum contribution base and 7.6 percent within that base.

[Paragraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

3. The reduced contribution rates established by paragraphs 2, 2.2, 2.2-1, 2.2-2, 2.4, 2.5, and 2.6 of this Article apply to the payers specified in paragraph 1 if they meet the conditions in paragraphs 4-18.

[As amended by Federal Laws No. 176-FZ of July 12, 2024, No. 416-FZ of November 29, 2024, and No. 425-FZ of November 28, 2025.]

4. Payers specified in paragraph 1(1) of this Article must:

The federal executive body authorized by the Government of the Russian Federation maintains that register and sends it to the tax authorities no later than the first day of the month following the reporting period, under the procedure prescribed by the federal executive body authorized for tax-and-levy control and supervision.

If, at the end of a calculation or reporting period and in relation to that period, an organization does not meet the conditions in this paragraph, it loses the right to apply the reduced rates in paragraph 2(1) from the beginning of the calculation period in which the noncompliance occurred.

5. For payers specified in paragraph 1(3), the conditions for applying the reduced rates in paragraph 2(1.1) and paragraphs 2.2, 2.2-1, and 2.2-2 are:

[As amended by Federal Laws No. 442-FZ of November 21, 2022, No. 416-FZ of November 29, 2024, and No. 425-FZ of November 28, 2025.]

  1. sales of copies of computer programs and databases developed, adapted, and/or modified by the organization or by a person in the same group as the organization, hereinafter proprietary computer programs and databases;

  2. transfer of exclusive rights to proprietary computer programs and databases;

  3. granting rights to use proprietary computer programs and databases, including by remote access through an information and telecommunications network, including the Internet, with updates and additional functions, except income from rights that provide an opportunity to post offers to acquire or sell goods, work, services, or property rights on the Internet, search for potential buyers or sellers, and/or conclude transactions;

  4. granting those rights, including by remote access through the Internet, except where the rights provide an opportunity:

[As amended by Federal Law No. 259-FZ of August 8, 2024.]

  1. services or work to develop, adapt, and modify computer programs and databases, including computer software and information products, hereinafter custom computer programs and databases;

  2. services or work to install, test, and support proprietary and custom computer programs and databases;

  3. services or work to develop, including test and support, software-and-hardware systems, where a document issued under the prescribed procedure by the federal executive body responsible for IT state policy and normative legal regulation confirms that the contractual services or work constitute development of such systems, and services or work to adapt, modify, test, and support software-and-hardware systems included in the Unified Register of Russian Computer Programs and Databases;

[As amended by Federal Law No. 176-FZ of July 12, 2024.]

  1. sales of software-and-hardware systems developed by the organization and included in that Unified Register;

  2. services using proprietary programs or databases included in that Unified Register, or having a component included in it, to distribute advertising information on the Internet and/or provide access to it;

  3. services using such registered programs or databases to provide access on a registered audiovisual service to audiovisual works and/or television-program communications;

  4. services and/or rights of use providing access to individual phonograms, collections of phonograms, and related copyright and neighboring-rights objects, using such registered proprietary programs or databases;

  5. Internet services using such registered proprietary programs or databases that provide access to information and resources, including search, classification, organization, and modification of information, except services providing an opportunity:

[As amended by Federal Law No. 259-FZ of August 8, 2024.]

  1. services by the organization, where licensed for educational activity, using such registered proprietary programs or databases, including through remote access, to provide access to electronic educational and/or public-education information or services.

For purposes of this paragraph, income is determined from the organization's tax-accounting data under Article 248. It excludes the income specified in Article 250(2) and (11) and Article 271(4.1), and income from assigning a claim arising when income specified in this paragraph was recognized.

Organizations meeting the income-share condition at the end of the reporting or calculation period apply the reduced rates in paragraph 2(1.1) and paragraphs 2.2, 2.2-1, and 2.2-2 beginning on the first day of the month in which they receive the document specified in the second textual paragraph of this paragraph.

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

If, at the end of the calculation period, the organization fails the income-share condition, loses state accreditation, or loses resident status in a technical-innovation or industrial-production special economic zone, it loses the right to those reduced rates from the beginning of the calculation period in which the noncompliance, loss of accreditation, or register entry recording loss of resident status occurred.

[As amended by Federal Laws No. 442-FZ of November 21, 2022, No. 416-FZ of November 29, 2024, and No. 425-FZ of November 28, 2025.]

Irrespective of compliance with the other conditions in this paragraph, those reduced rates do not apply to:

[As amended by Federal Laws No. 442-FZ of November 21, 2022, No. 416-FZ of November 29, 2024, and No. 425-FZ of November 28, 2025.]

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

For purposes of this paragraph, a person is in the same group as the organization if that person directly participates in the organization, the organization directly participates in that person, or a third person directly participates in both, and the participation exceeds 50 percent in every case. Such a person may not be a foreign organization, except one controlled by a Russian organization or citizen of the Russian Federation, or a foreign citizen or stateless person.

[As amended by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph as revised by Federal Law No. 321-FZ of July 14, 2022.]

6. For payers specified in paragraph 1(5), an activity listed there is the principal economic activity if income from that activity is at least 70 percent of total income. Total income is the sum of the income specified in Article 346.15(1) and (1.1)(1). If, at the end of a calculation or reporting period, the principal activity does not correspond to the declared principal activity, or if the organization or individual entrepreneur exceeds the tax-period income limit in the second textual paragraph of paragraph 2(3), it loses the right to the rates in paragraph 2(3) from the beginning of the period in which the noncompliance occurred, and the contributions must be restored and paid under the prescribed procedure.

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

7. Payers specified in paragraph 1(7) apply the reduced rates in paragraph 2(3), paragraph 2.2, or paragraph 2.2-2 if, for the year preceding the year in which the organization changes to those rates, at least 70 percent of its total income for that period consists collectively of:

[As amended by Federal Laws No. 239-FZ of July 14, 2022, and No. 425-FZ of November 28, 2025.]

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

The income counted toward the income-share test also includes income received by nonprofit organizations under an agreement with an employer subject to a disability-employment quota for employing persons with disabilities.

[Textual paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

Total income is determined by summing the income specified in Article 346.15(1) and (1.1)(1). Compliance is monitored, among other things, from reports filed by nonprofit organizations under Article 431.

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

Information on cases in which a nonprofit organization's activities do not correspond to the purposes in its constituent documents, identified by the federal executive body responsible for state policy and normative legal regulation concerning registration of nonprofit organizations through control under Article 32 of Federal Law No. 7-FZ of January 12, 1996, "On Nonprofit Organizations," is submitted electronically to the tax authorities under an information-exchange agreement.

If the organization fails the conditions in this paragraph at the end of a calculation or reporting period in relation to that period, it loses the right to the reduced rates in paragraph 2(3), paragraph 2.2, or paragraph 2.2-2 from the beginning of the calculation period in which the noncompliance occurred.

[As amended by Federal Laws No. 239-FZ of July 14, 2022, and No. 425-FZ of November 28, 2025.]

Designated receipts and grants received but unused at the end of previous calculation periods are included in income when testing compliance with this paragraph.

8. Payers specified in paragraph 1(8) apply the reduced rates in paragraph 2(3), paragraph 2.2, or paragraph 2.2-2 if they apply the simplified taxation system and the charitable organization's activities correspond to the purposes in its constituent documents.

[As amended by Federal Laws No. 239-FZ of July 14, 2022, and No. 425-FZ of November 28, 2025.]

Information on noncompliance identified through control under Article 32 of Federal Law No. 7-FZ of January 12, 1996, "On Nonprofit Organizations," is submitted electronically to the tax authorities under an information-exchange agreement.

If the organization fails the conditions at the end of a calculation or reporting period in relation to that period, it loses the right to those reduced rates from the beginning of the calculation period in which the noncompliance occurred.

[As amended by Federal Laws No. 239-FZ of July 14, 2022, and No. 425-FZ of November 28, 2025.]

9. Payers specified in paragraph 1(10) apply the reduced rates in paragraph 2(4) and paragraph 2.4 for ten years from obtaining status as a participant in a research, development, and commercialization project under Federal Law No. 244-FZ of September 28, 2010, "On the Skolkovo Innovation Center," as a project participant under Federal Law No. 216-FZ of July 29, 2017, "On Innovative Science and Technology Centers and Amendments to Certain Legislative Acts of the Russian Federation," hereinafter a project participant, or as a Technopolis participant, beginning on the first day of the month following the month in which the relevant status was obtained.

A Technopolis participant electronically submits to the tax authority at its place of registration a calculation of aggregate revenue under Article 145.2(4) no later than January 20 of the year following the calendar year in which the unified reduced rate was applied.

If aggregate revenue exceeds RUB 1 billion before the end of the calendar year, the final calculation is submitted no later than the twentieth day of the first month of the quarter following the quarter in which the excess occurred.

The reduced rates do not apply to a project participant from the first day of the month following the month in which its aggregate profit exceeds RUB 300 million. Aggregate profit is calculated cumulatively under Chapter 25 from the first day of the year in which its annual revenue from sales of goods, work, services, and property rights exceeds RUB 1 billion. The management company under Federal Law No. 244-FZ of September 28, 2010, or Federal Law No. 216-FZ of July 29, 2017, provides the tax authorities with information on acquisition and loss of project-participant status under an information-exchange agreement.

The unified reduced rate in paragraph 2.4 does not apply to a Technopolis participant from the first day of the quarter in which its revenue, calculated cumulatively from the first day of the year in which status was obtained, exceeds RUB 1 billion. If status is lost, the rate ceases to apply from the first day of the month in which it was lost.

The specialized organization designated by Federal Law No. 253-FZ of July 14, 2022, "On the Era Military Innovation Technopolis of the Ministry of Defense of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation," provides the tax authorities with information on acquisition and loss of Technopolis-participant status under an information-exchange agreement.

For an organization that loses project-participant or Technopolis-participant status, the reduced rates cease to apply from the first day of the month in which status was lost.

For the calculation or reporting period in which a threshold in the third or fourth textual paragraph of this paragraph was exceeded or status was lost, contributions are restored at the rates in Article 425(2) or (3), reduced by contributions already paid for that period, and paid with the corresponding late-payment interest. This restoration does not apply where Skolkovo project-participant status under Federal Law No. 244-FZ of September 28, 2010, is lost after the ten-year status period expires.

[Paragraph as revised by Federal Law No. 399-FZ of November 23, 2024.]

10. Payers specified in paragraph 1(11) that obtained free-economic-zone participant status before January 1, 2018, apply the reduced rates in paragraph 2(5) and paragraph 2.2 for ten years from obtaining status, beginning on the first day of the following month.

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

Those obtaining status on or after January 1, 2018, apply those rates beginning on the first day of the following month, but not earlier than January 1, 2020, until the free economic zone expires, provided that the cumulative difference between contributions at Article 425(2) or (3) rates and contributions at the reduced rates does not exceed capital investments for the same period multiplied by a Government coefficient based on the participant's economic activity. From the first day of the month in which that limit is exceeded until the first day of the month in which the excess is eliminated, the Article 425 rates apply instead.

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

No later than the thirtieth day of the month following each calculation or reporting period, the highest executive bodies of the Republic of Crimea and the federal city of Sevastopol electronically report to the tax authorities capital investments made in each of the last three months of the period by payers obtaining participant status on or after January 1, 2018. "Capital investments" has the meaning in Federal Law No. 377-FZ of November 29, 2014, "On Development of the Republic of Crimea and the Federal City of Sevastopol and on the Free Economic Zone in Their Territories."

[As amended by Federal Law No. 595-FZ of December 19, 2023.]

For payers losing participant status, the reduced rates cease to apply from the first day of the month following the month of loss.

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

If an agreement on conditions for activity in the free economic zone is terminated by a court decision, contributions for the entire investment-project period are restored at the Article 425(2) or (3) rates, reduced by contributions paid for that period, and paid without corresponding late-payment interest no later than the fifteenth day of the month following the month of termination.

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

[Paragraph as revised by Federal Law No. 204-FZ of July 13, 2020.]

10.1. Payers specified in paragraph 1(12) and (13) apply the reduced rates in paragraph 2(5) and paragraph 2.2 for ten years from obtaining status as a resident of a territory of advanced development in the Far Eastern Federal District or as a Free Port of Vladivostok resident, or for twelve years from obtaining status as a resident of another territory of advanced development, beginning on the first day of the following month unless the second textual paragraph provides otherwise.

[As amended by Federal Law No. 442-FZ of November 21, 2022.]

A payer obtaining after January 1, 2023, resident status in a territory or international territory of advanced development in the Far Eastern Federal District, or Free Port of Vladivostok resident status, applies the unified reduced rates for ten years beginning on the first day of the month after notifying the tax authority. The notice may be filed in the approved form, format, and procedure within three years after obtaining status. If no notice is filed within that period, the ten-year period begins on the first day of the month following expiry of the notice period.

[Textual paragraph added by Federal Law No. 442-FZ of November 21, 2022; as amended by Federal Law No. 286-FZ of July 31, 2025.]

The reduced rates apply only to the base for individuals employed in new workplaces. A new workplace is one first created by the resident in performing an activity agreement under Federal Law No. 473-FZ of December 29, 2014, "On Territories of Advanced Development in the Russian Federation," or Federal Law No. 212-FZ of July 13, 2015, "On the Free Port of Vladivostok." An individual employed in a new workplace has an employment contract with the resident and duties directly connected with performing the agreement, including operating fixed assets created through it.

[As amended by Federal Law No. 334-FZ of July 14, 2022.]

The federal executive body maintaining the Free Port resident register under Federal Law No. 212-FZ of July 13, 2015, the management company under Federal Law No. 473-FZ of December 29, 2014, and the federal executive body authorized under Article 34(6) of Federal Law No. 473-FZ of December 29, 2014, provide the tax authorities under an information-exchange agreement with information on acquisition and loss of resident status and changes to the payer's list of new workplaces.

[As amended by Federal Law No. 334-FZ of July 14, 2022.]

If status is lost, the reduced rates cease to apply from the first day of the following month.

[As amended by Federal Laws No. 239-FZ and No. 334-FZ of July 14, 2022.]

For a resident outside the Far Eastern Federal District, other than a resident of a territory or international territory of advanced development in that district, the reduced rates apply if status was obtained no later than three years after the relevant territory was created, unless this paragraph provides otherwise.

[As amended by Federal Laws No. 121-FZ of May 1, 2022, No. 239-FZ and No. 334-FZ of July 14, 2022, and No. 286-FZ of July 31, 2025.]

The Government establishes criteria and a procedure for evaluating territories of advanced development created before January 1, 2022, outside the Far Eastern Federal District, to extend through December 31, 2024, the status-acquisition period conferring the reduced-rate right. The authorized federal executive body for territories of advanced development outside that district and the Arctic Zone conducts the evaluation and establishes and maintains the register.

[Textual paragraph added by Federal Law No. 121-FZ of May 1, 2022; as amended by Federal Laws No. 239-FZ and No. 334-FZ of July 14, 2022.]

For a resident in the Far Eastern Federal District, other than an international-territory resident, or a Free Port of Vladivostok resident, status must have been obtained no later than December 31, 2025, and investment under the activity agreement must be at least RUB 500,000 for either category.

[As amended by Federal Laws No. 239-FZ and No. 334-FZ of July 14, 2022, and No. 286-FZ of July 31, 2025.]

[Territory-of-advanced-development threshold as amended by Federal Law No. 334-FZ of July 14, 2022; Free Port threshold as amended by Federal Law No. 382-FZ of November 29, 2021.]

A payer that obtained qualifying Far Eastern or Free Port status before January 1, 2023, and applies the unified reduced rates may once notify the tax authority that it is suspending those rates for no more than three years.

[Textual paragraph added by Federal Law No. 294-FZ of August 8, 2024.]

Suspension begins on the first day of the month following notice. During suspension, the payer calculates contributions at the unified rates in Article 425(3).

[Textual paragraph added by Federal Law No. 294-FZ of August 8, 2024.]

Before suspension ends, the payer may notify the tax authority that it is resuming the unified reduced rates.

[Textual paragraph added by Federal Law No. 294-FZ of August 8, 2024.]

After a suspension expires, the payer resumes the unified reduced rates from the first day of the month following the month in which the stated suspension expires, or from the first day of the month following submission of a resumption notice. The remaining period equals ten years less the period from obtaining qualifying Far Eastern territory-of-advanced-development or Free Port status to the start of suspension.

[Textual paragraph added by Federal Law No. 294-FZ of August 8, 2024.]

The authorized federal tax-control body approves the form and electronic format of suspension and resumption notices.

[Textual paragraph added by Federal Law No. 294-FZ of August 8, 2024.]

For a resident of an international territory of advanced development, the unified reduced rates apply only if investment under the activity agreement is at least RUB 500 million.

[Textual paragraph added by Federal Law No. 286-FZ of July 31, 2025.]

[Paragraph added by Federal Law No. 300-FZ of August 3, 2018.]

11. For payers specified in paragraph 1(14), the reduced rates in paragraph 2(5) and paragraph 2.2 apply subject to these special rules:

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

  1. they apply from January 1, 2018, to payers included in the Unified Register of Residents of the Special Economic Zone in the Kaliningrad Region, hereinafter the register;

[As amended by Federal Law No. 381-FZ of November 29, 2021.]

  1. they apply for ten years beginning on the first day of the month following inclusion in the register;

[As amended by Federal Law No. 381-FZ of November 29, 2021.]

  1. [Repealed by Federal Law No. 381-FZ of November 29, 2021.]

  2. after exclusion from the register, they cease to apply from the first day of the following month.

[As amended by Federal Law No. 381-FZ of November 29, 2021.]

If exclusion occurs before a certificate of compliance with the investment declaration is obtained, contributions for the entire project period are restored and paid without corresponding late-payment interest. Contributions calculated at the Article 425(2) or (3) rates, less contributions already paid, are due no later than the fifteenth day of the following month;

[Textual paragraph added by Federal Law No. 381-FZ of November 29, 2021; as amended by Federal Law No. 239-FZ of July 14, 2022.]

  1. the reduced rates apply only to the base for individuals employed in new workplaces first created by a registered organization in implementing an investment project in the Kaliningrad Special Economic Zone. Such an individual has an employment contract with the organization and duties directly connected with the project, including operation of fixed assets created through it. Before applying the rates, the payer approves the list of new workplaces in agreement with the Zone administration and the tax authority at the payer's location.

[Paragraph added by Federal Law No. 353-FZ of November 27, 2017.]

12. For payers specified in paragraph 1(15), the conditions for the reduced rates in paragraph 2(6) and paragraph 2.2 are:

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

  1. for newly formed organizations:

[Textual paragraph added by Federal Law No. 239-FZ of July 14, 2022.]

[Textual paragraph added by Federal Law No. 239-FZ of July 14, 2022.]

  1. for organizations that are not newly formed:

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

[Textual paragraph added by Federal Law No. 239-FZ of July 14, 2022.]

[Textual paragraph added by Federal Law No. 239-FZ of July 14, 2022.]

[Paragraph added by Federal Law No. 95-FZ of April 23, 2018.]

13. The register of organizations producing and/or providing services or work to create animated audiovisual products is maintained for purposes of paragraph 2(6) and paragraph 2.2.

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

The federal executive body responsible for cinematography policy and normative legal regulation maintains the register under its prescribed procedure and electronically provides register-status information to the tax authorities under an information-exchange agreement no later than the first day of the month following the calculation or reporting period.

For paragraph 12, income is determined under Article 248 from the organization's tax-accounting data.

If the organization fails any paragraph 12 condition at the end of a calculation or reporting period or is removed from the register, it loses the reduced-rate right from the beginning of the calculation period in which the failure or removal occurred.

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

The cinematography-policy body approves the required documents and the procedure and grounds for inclusion and removal. Compliance is monitored, among other things, from reports filed under Article 431.

[Paragraph added by Federal Law No. 95-FZ of April 23, 2018.]

13.1. For paragraph 1(17) payers whose principal activity is providing food and beverages and whose average headcount exceeds 250 according to the Unified Register of Small and Medium-Sized Enterprises, the reduced rates in paragraphs 2.1 and 2.4 apply if the payer meets the applicable conditions in Article 149(3)(38).

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

Providing food and beverages is the principal activity if Class 56 in Section I of the Russian Classification of Economic Activities is recorded as such in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs on the first day of the month in which the payer's information is entered in the SME register.

Failure of any applicable condition established by Article 149(3)(38) causes loss of the reduced rates from the beginning of the calculation period of noncompliance.

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

Contributions calculated at Article 425(2) or (3) rates from that beginning, less contributions paid, are restored and paid under the prescribed procedure.

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

[Paragraph added by Federal Law No. 305-FZ of July 2, 2021.]

13.2. For paragraph 1(17) payers whose principal activity is a manufacturing activity on the Government list, excluding beverages, tobacco products, coke and petroleum products, and metallurgy, the conditions for the unified reduced rate in paragraph 2.5 are:

[As amended by Federal Law No. 104-FZ of April 25, 2026.]

Failure causes loss of the rate from the beginning of the calculation period of noncompliance.

[Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

13.3. For paragraph 1(17) payers other than those in paragraphs 13.1 and 13.2 whose principal activity is on the Government list, the conditions for the unified reduced rate in paragraph 2.4 are the same register test and a 70-percent income share determined under Chapter 23, 25, 26.1, or 26.2.

[As amended by Federal Law No. 104-FZ of April 25, 2026.]

Failure causes loss of the rate from the beginning of the calculation period of noncompliance.

[Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

14. For paragraph 1(18) payers, the reduced rates in paragraph 2(8), paragraph 2.2, and paragraph 2.2-1 apply if at least 70 percent of all income counted for corporate profit tax under Chapter 25 consists of income from:

[As amended by Federal Laws No. 442-FZ of November 21, 2022, and No. 416-FZ of November 29, 2024.]

[Textual paragraph added by Federal Law No. 176-FZ of July 12, 2024; as amended by Federal Law No. 425-FZ of November 28, 2025.]

Income is determined under Article 248 from tax-accounting data, excluding income in Article 250(2) and (11), Article 271(4.1), and assignments of claims arising when income specified in this paragraph was recognized.

The reduced social-insurance-contribution rates provided for in subparagraph 8 of paragraph 2, paragraphs 2.2 and 2.2-1 of this Article are applied by organizations that, as of the end of the reporting (calculation) period, satisfy the income-share condition established by this paragraph, beginning on the first day of the month in which the payer is entered in the register of organizations operating in the radio-electronic industry. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

If, as of the end of the calculation (reporting) period, an organization fails to satisfy the condition established by this paragraph, or if that organization is removed from the register of organizations operating in the radio-electronic industry, that organization loses the right to apply the social-insurance-contribution rates provided for in subparagraph 8 of paragraph 2, paragraphs 2.2 and 2.2-1 of this Article, from the beginning of the calculation period in which the failure to satisfy the established condition occurred or the removal from the specified register took place. [As amended by Federal Laws No. 442-FZ of November 21, 2022, and No. 416-FZ of November 29, 2024.]

For the purposes of this paragraph, a person is deemed to belong to the same group of persons as a given organization if that person directly participates in that organization, if that organization directly participates in that person, or if a third person directly participates both in that person and in that organization, provided that in each case the participation interest exceeds 50 percent. Such a person may not be a foreign organization (except a foreign organization whose controlling person is a Russian organization or a citizen of the Russian Federation), a foreign national, or a stateless person. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

The procedure for establishing and maintaining the register of organizations operating in the radio-electronic industry, including the grounds for entering an organization in and removing it from that register and the requirements applicable to organizations for purposes of entry in that register, is established by the Government of the Russian Federation.

[Paragraph added by Federal Law No. 265-FZ of July 31, 2020.] [As amended by Federal Law No. 323-FZ of July 14, 2022.]

15. The reduced social insurance contribution rates established by subparagraph 5 of paragraph 2 and paragraph 2.2 of this Article are applied by payers specified in subparagraph 19 of paragraph 1 of this Article for the period during which such payers exercise the right to exemption from fulfilling the obligations of a corporate profit tax taxpayer under Article 246.3 of this Code, or for twenty years but no later than December 31, 2046, beginning on the first day of the month following the month in which the payer specified in subparagraph 19 of paragraph 1 of this Article, applying the simplified taxation system under Chapter 26.2 of this Code, first notified the tax authority of the exercise of the right to apply the reduced social insurance contribution rates. The form of such notification and the format for its submission in electronic form are approved by the federal executive authority responsible for control and supervision in the area of taxes and levies. [As amended by Federal Laws No. 239-FZ of July 14, 2022, and No. 386-FZ of October 27, 2025.]

If an organization loses, under paragraph 3 of Article 246.3 of this Code, the right to exemption from fulfilling the obligations of a corporate profit tax taxpayer, that organization loses the right to apply the social insurance contribution rates established by subparagraph 5 of paragraph 2 and paragraph 2.2 of this Article from the beginning of the calculation period in which the specified right of exemption from fulfilling the obligations was lost, and the amount of social insurance contributions from the beginning of that calculation period is subject to restoration on the basis of the social insurance contribution rates established by paragraph 2 or 3 of Article 425 of this Code and is payable in the prescribed manner, taking into account a reduction by the amount of social insurance contributions paid for that period, with payment of the applicable late-payment interest. [As amended by Federal Law No. 239-FZ of July 14, 2022.]

The reduced social insurance contribution rates established by paragraph 2.2 of this Article are applied by a payer specified in subparagraph 19 of paragraph 1 of this Article who applies the simplified taxation system under Chapter 26.2 of this Code, subject to the simultaneous satisfaction of the conditions provided for in the second through fifth textual paragraphs of paragraph 2 of Article 246.3 of this Code. [Textual paragraph added by Federal Law No. 386-FZ of October 27, 2025.]

If a payer specified in subparagraph 19 of paragraph 1 of this Article, applying the simplified taxation system under Chapter 26.2 of this Code, fails to satisfy one of the conditions specified in the second through fifth textual paragraphs of paragraph 2 of Article 246.3 of this Code, or if that payer transitions to a different tax regime other than the general taxation system, that payer loses the right to apply the social insurance contribution rates established by paragraph 2.2 of this Article from the beginning of the calculation period in which the failure to comply with the specified conditions or the transition to a different tax regime other than the general taxation system occurred, and the amount of social insurance contributions from the beginning of that calculation period is subject to restoration on the basis of the social insurance contribution rates established by paragraph 3 of Article 425 of this Code and is payable in the prescribed manner, taking into account a reduction by the amount of social insurance contributions paid for that period, with payment of the applicable late-payment interest. [Textual paragraph added by Federal Law No. 386-FZ of October 27, 2025.]

An organization that has transitioned from the simplified taxation system to the general taxation system, including as a result of the loss of the right to apply the simplified taxation system, and that previously applied the reduced social insurance contribution rates established by paragraph 2.2 of this Article for payers specified in subparagraph 19 of paragraph 1 of this Article, continues to apply those reduced social insurance contribution rates until the expiration of the period provided for in the first textual paragraph of this paragraph for payers applying the simplified taxation system. [Textual paragraph added by Federal Law No. 386-FZ of October 27, 2025.]

If a payer specified in subparagraph 19 of paragraph 1 of this Article who has transitioned from the simplified taxation system to the general taxation system fails to satisfy one of the conditions specified in the second through fifth textual paragraphs of paragraph 2 of Article 246.3 of this Code, or if that payer transitions to a different tax regime, that payer loses the right to apply the social insurance contribution rates established by paragraph 2.2 of this Article from the beginning of the calculation period in which the failure to comply with the specified conditions or the transition to a different tax regime occurred, and the amount of social insurance contributions from the beginning of that calculation period is subject to restoration on the basis of the social insurance contribution rates established by paragraph 3 of Article 425 of this Code and is payable in the prescribed manner, taking into account a reduction by the amount of social insurance contributions paid for that period, with payment of the applicable late-payment interest. [Textual paragraph added by Federal Law No. 386-FZ of October 27, 2025.]

[Paragraph added by Federal Law No. 50-FZ of March 9, 2022.]

16. Payers specified in subparagraph 21 of paragraph 1 of this Article apply the unified reduced social-insurance-contribution rates established by paragraph 2.2 of this Article with respect to the base for calculating social insurance contributions determined in relation to natural persons engaged in the implementation of an investment project carried out under a special investment contract, on the condition that separate accounting is maintained of payments in favor of those persons and of payments to other persons with respect to other activities to which the unified social insurance contribution rates established by paragraph 3 of Article 425 of this Code apply.

The unified reduced social-insurance-contribution rates established by paragraph 2.2 of this Article are applied beginning on the first day of the month following the month in which the payer was entered in the industrial-cluster participant register. The unified reduced social-insurance-contribution rates are applied by an industrial-cluster participant until the expiration of the term of the special investment contract, but for no more than seven years, and on the condition that the difference between the amount of social insurance contributions calculated on the basis of the unified social insurance contribution rates established by paragraph 3 of Article 425 of this Code and the amount of social insurance contributions calculated using the unified reduced social-insurance-contribution rates established by paragraph 2.2 of this Article, determined by the industrial-cluster participant on a cumulative basis from the date of commencement of application of the unified reduced social-insurance-contribution rates, does not exceed the amount equal to the amount of investments made in the implementation of the investment project carried out under the special investment contract for the same period. Beginning on the first day of the month in which such excess arises, the unified social insurance contribution rates established by paragraph 3 of Article 425 of this Code apply in place of the unified reduced social-insurance-contribution rates established by paragraph 2.2 of this Article.

If a payer is removed from the industrial-cluster participant register, the unified reduced social-insurance-contribution rates established by paragraph 2.2 of this Article cease to apply beginning on the first day of the month following the month in which the payer was removed from the industrial-cluster participant register.

If a special investment contract is terminated due to the payer's improper performance of (or failure to perform) obligations under that contract, the amount of social insurance contributions not paid as a result of the application of the unified reduced social-insurance-contribution rates established by paragraph 2.2 of this Article is subject to restoration on the basis of the unified social insurance contribution rates established by paragraph 3 of Article 425 of this Code and is payable in the prescribed manner for the entire period of implementation of the investment project carried out under the special investment contract, no later than the twenty-eighth day of the month following the month in which the special investment contract was terminated, taking into account a reduction by the amount of social insurance contributions paid for that period, with recovery from the payer of the applicable amounts of late-payment interest.

[Paragraph added by Federal Law No. 64-FZ of March 18, 2023.]

17. Payers that have acquired the status of a participant in the free economic zone in the territories of the Donetsk People's Republic, the Lugansk People's Republic, Zaporozhye Region, Kherson Region, and in the adjacent territories apply the unified reduced social-insurance-contribution rates provided for in paragraph 2.2 of this Article: [As amended by Federal Law No. 148-FZ of June 22, 2024.]

beginning on the first day of the month following the month in which they acquired that status, until December 31 (inclusive) of the year in which five consecutive calendar years expire, on the condition that the average-quarterly indicators of the average headcount of employees and the average monthly amount of payments and other remuneration accrued by the organization or individual entrepreneur in favor of those employees are maintained throughout that period at a level no lower than those fixed in the agreement on conditions of activity in the free economic zone in the territories of the Donetsk People's Republic, the Lugansk People's Republic, Zaporozhye Region, Kherson Region, and in the adjacent territories and no lower than the corresponding indicators for the first quarter of 2023 (if any). The procedure for determining those indicators and for fulfilling the condition established by this textual paragraph is approved by the federal executive body exercising functions for the development of state policy and regulatory legal regulation in the sphere of socioeconomic development of the Donetsk People's Republic, the Lugansk People's Republic, Zaporozhye Region, and Kherson Region, or by the federal executive body authorized by the Government of the Russian Federation in the sphere of operation of the free economic zone in the adjacent territories; [As amended by Federal Law No. 148-FZ of June 22, 2024.]

beginning on the first day of the year following the end of the period specified in the second textual paragraph of this paragraph, until the first day of the month following the reporting month in which the NT value, calculated in accordance with this paragraph, exceeded the value equal to the amount of capital investments made during that period in the implementation of an investment project in the free economic zone in the territories of the Donetsk People's Republic, the Lugansk People's Republic, Zaporozhye Region, Kherson Region, and in the adjacent territories, the information on which is contained in the investment declaration that meets the requirements established by Federal Law No. 266-FZ of June 24, 2023, "On the Free Economic Zone in the Territories of the Donetsk People's Republic, the Lugansk People's Republic, Zaporozhye Region, Kherson Region, and in the Adjacent Territories." [As amended by Federal Law No. 148-FZ of June 22, 2024.]

The NT value for the corresponding reporting month is calculated as the sum of the following values determined for the period from the first day of the year following the end of the period specified in the second textual paragraph of this paragraph until the last day of the reporting period:

represented by the difference between the amount of social insurance contributions calculated on the basis of the unified social insurance contribution rates established by paragraph 3 of Article 425 of this Code and the amount of social insurance contributions calculated using the unified reduced social-insurance-contribution rates provided for in paragraph 2.2 of this Article;

represented by the difference between the amounts of excise duty on liquid steel calculated in accordance with Chapter 22 of this Code without regard to the provisions of the ninth through eleventh textual paragraphs of paragraph 13 and (or) the thirteenth through fifteenth textual paragraphs of paragraph 14 of Article 193 of this Code, and the amounts of excise duty on liquid steel calculated in accordance with Chapter 22 of this Code;

represented by the difference between the amounts of mineral extraction tax in the extraction of coal and (or) iron ore calculated in accordance with Chapter 26 of this Code without regard to the provisions of subparagraph 22 of paragraph 1 of Article 342 of this Code, and the amounts of mineral extraction tax in the extraction of coal and (or) iron ore calculated in accordance with Chapter 26 of this Code.

The management company or the highest executive bodies of constituent entities of the Russian Federation, carrying out activities pursuant to Federal Law No. 266-FZ of June 24, 2023, "On the Free Economic Zone in the Territories of the Donetsk People's Republic, the Lugansk People's Republic, Zaporozhye Region, Kherson Region, and in the Adjacent Territories," submit to the tax authorities in electronic form, no later than the thirtieth day of the month following the calculation (reporting) period, information on capital investments made in each of the last three months of the calculation (reporting) period by payers that have acquired the status of a participant in the free economic zone in the territories of the Donetsk People's Republic, the Lugansk People's Republic, Zaporozhye Region, Kherson Region, and in the adjacent territories. For the purposes of this paragraph, the term "capital investments" is used in the meaning specified in Federal Law No. 266-FZ of June 24, 2023, "On the Free Economic Zone in the Territories of the Donetsk People's Republic, the Lugansk People's Republic, Zaporozhye Region, Kherson Region, and in the Adjacent Territories." [As amended by Federal Law No. 148-FZ of June 22, 2024.]

For payers that have lost the status of a participant in the free economic zone in the territories of the Donetsk People's Republic, the Lugansk People's Republic, Zaporozhye Region, Kherson Region, and in the adjacent territories, the unified reduced social-insurance-contribution rates provided for in paragraph 2.2 of this Article do not apply beginning on the first day of the month following the month in which they lost that status. [As amended by Federal Law No. 148-FZ of June 22, 2024.]

In the event of unilateral termination of the agreement on conditions of activity in the free economic zone in the territories of the Donetsk People's Republic, the Lugansk People's Republic, Zaporozhye Region, and Kherson Region (in the free economic zone in the adjacent territories, by agreement of the parties or by court decision) pursuant to Federal Law No. 266-FZ of June 24, 2023, "On the Free Economic Zone in the Territories of the Donetsk People's Republic, the Lugansk People's Republic, Zaporozhye Region, Kherson Region, and in the Adjacent Territories," the amount of social insurance contributions is subject to restoration on the basis of the unified social-insurance-contribution rates established by paragraph 3 of Article 425 of this Code and to payment for the entire period of implementation of the investment project in the free economic zone in the territories of the Donetsk People's Republic, the Lugansk People's Republic, Zaporozhye Region, Kherson Region, and in the adjacent territories without the corresponding late-payment interest, no later than the fifteenth day of the month following the month in which the said agreement was terminated, reduced by the amount of social insurance contributions paid during that period. [As amended by Federal Law No. 148-FZ of June 22, 2024.]

[Paragraph added by Federal Law No. 268-FZ of June 24, 2023.]

18. Payers specified in subparagraph 23 of paragraph 1 of this Article apply the unified reduced social-insurance-contribution rates provided for in paragraph 2.6 of this Article if the payer meets the requirements applicable to centralized religious organizations and constituent religious organizations that are part of the structure of centralized religious organizations under Federal Law No. 125-FZ of September 26, 1997, "On Freedom of Conscience and Religious Associations." [Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

Article 428. Additional Insurance-Contribution Rates for Particular Categories of Payers

1. For Article 419(1)(1) payers, payments and other remuneration to individuals performing the work specified in Article 30(1)(1) of Federal Law No. 400-FZ of December 28, 2013, "On Insurance Pensions," are subject to an additional compulsory pension insurance rate of 9 percent, except under paragraph 3.

2. For Article 419(1)(1) payers, payments and remuneration to individuals performing work specified in Article 30(1)(2)-(18) of Federal Law No. 400-FZ of December 28, 2013, are subject to an additional rate of 6 percent, except under paragraph 3.

3. Instead of those rates, the following additional rates apply according to the class established by a special assessment of working conditions:

Working-condition class Subclass Additional rate
Hazardous 4 8.0%
Harmful 3.4 7.0%
Harmful 3.3 6.0%
Harmful 3.2 4.0%
Harmful 3.1 2.0%
Permissible 2 0.0%
Optimal 1 0.0%

[Article 428 complete.]

Article 429. Insurance-Contribution Rates for Additional Social Security for Civil-Aviation Flight-Crew Members and Particular Categories of Coal-Industry Employees

1. Payments and other remuneration accrued to civil-aviation flight-crew members and taxable under Article 420(1) are subject to a 14-percent contribution rate for their additional social security.

2. Payments and remuneration taxable under Article 420(1) and accrued to employees directly engaged full time in underground and open-pit mining, including mine-rescue personnel, for extraction of coal and shale and construction of mines, and to workers in the principal occupations of longwall miner, tunneler, pneumatic-drill miner, and mining-machine operator, are subject to a 6.7-percent rate for additional social security.

3. Lists of payers applying these rates are established under Federal Law No. 155-FZ of November 27, 2001, "On Additional Social Security for Civil-Aviation Flight-Crew Members," and Federal Law No. 84-FZ of May 10, 2010, "On Additional Social Security for Particular Categories of Coal-Industry Employees," respectively.

[Article 429 complete.]

Article 430. Amount of Insurance Contributions Paid by Payers That Do Not Make Payments or Other Remuneration to Individuals

1. Payers specified in Article 419(1)(2) pay:

  1. compulsory pension insurance contributions determined as follows, unless otherwise provided by this Article:

[As amended by Federal Laws No. 322-FZ of October 15, 2020, and No. 239-FZ of July 14, 2022.]

[As amended by Federal Law No. 322-FZ of October 15, 2020.]

  1. fixed compulsory medical insurance contributions of RUB 8,426 for 2021 and RUB 8,766 for 2022.

[As amended by Federal Laws No. 322-FZ of October 15, 2020, and No. 239-FZ of July 14, 2022.]

[Paragraph as revised by Federal Law No. 335-FZ of November 27, 2017.]

1.1. For 2020, individual entrepreneurs operating in Government-listed sectors most adversely affected by deterioration caused by the novel coronavirus infection paid fixed compulsory pension contributions of RUB 20,318. Eligible sectors are determined under a procedure analogous to the Government procedure for persons receiving extensions of tax, advance-payment, levy, and contribution deadlines under Article 4(3)(2) and (3).

[Paragraph added by Federal Law No. 172-FZ of June 8, 2020.]

1.2. Beginning in 2023, Article 419(1)(2) payers pay:

  1. if income does not exceed RUB 300,000, combined fixed compulsory pension and medical insurance contributions of RUB 45,842 for 2023, RUB 49,500 for 2024, RUB 53,658 for 2025, RUB 57,390 for 2026, and RUB 61,154 for 2027, unless otherwise provided by this Article;

[As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 259-FZ of August 8, 2024.]

  1. if income exceeds RUB 300,000, that combined fixed amount plus compulsory pension contributions of 1.0 percent of income exceeding RUB 300,000. Compulsory pension contributions on income exceeding RUB 300,000 may not exceed RUB 257,061 for 2023, RUB 277,571 for 2024, RUB 300,888 for 2025, RUB 321,818 for 2026, or RUB 342,923 for 2027.

[As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 239-FZ of July 14, 2022.]

1.3. Article 419(1)(2) payers registered and operating in the Donetsk People's Republic, the Lugansk People's Republic, the Zaporozhye Region, or the Kherson Region pay only combined fixed pension and medical contributions of RUB 14,400 for 2023, RUB 25,200 for 2024, and RUB 36,000 for 2025; from 2026 they pay the paragraph 1.2 amount unless otherwise provided.

[Paragraph added by Federal Law No. 427-FZ of August 4, 2023.]

1.4. Article 419(1)(2) payers receiving a long-service or disability pension under Law No. 4468-I of February 12, 1993, "On Pension Provision for Persons Who Performed Military Service, Service in Internal-Affairs Bodies, the State Fire Service, Drug and Psychotropic-Substance Control Bodies, Institutions and Bodies of the Penal-Enforcement System, the National Guard Troops of the Russian Federation, Compulsory-Enforcement Authorities of the Russian Federation, and Their Families," pay compulsory medical contributions equal to the Budget Code standard of 19.8922 percent of the combined fixed amount in paragraph 1.2(1) or paragraph 1.3, unless otherwise provided.

[Paragraph added by Federal Law No. 427-FZ of August 4, 2023.]

1.5. A payer specified in Article 419(1)(2) that simultaneously conducts several activities specified in Article 419(1)(2) pays:

  1. if aggregate income does not exceed RUB 300,000, the applicable fixed pension and medical contributions under paragraph 1 or 1.1, the combined amount under paragraph 1.2(1) or 1.3, or the amount under paragraph 1.4, only once;

  2. if aggregate income exceeds RUB 300,000, except for paragraph 1.3 payers for 2023-2025 and paragraph 1.4 payers, the applicable fixed amount only once plus compulsory pension contributions of 1.0 percent of aggregate income over RUB 300,000, subject to the maximum in the fourth textual paragraph of paragraph 1(1) or paragraph 1.2(2).

An individual entrepreneur applying the special tax regime "Automated Simplified Taxation System" under Federal Law No. 17-FZ of February 25, 2022, while also conducting another professional activity specified in Article 419(1)(2), except for the excluded payers just stated, pays only compulsory pension contributions of 1.0 percent of income from that other professional activity specified in Article 419(1)(2) exceeding RUB 300,000, subject to the same maximums.

[Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

2. Heads of peasant (farm) enterprises pay compulsory pension and medical contributions for themselves and every member.

For 2021 and 2022, total pension contributions for the peasant (farm) enterprise equal the fixed amount of RUB 32,448 or RUB 34,445, respectively, multiplied by all members including the head.

[As amended by Federal Laws No. 335-FZ of November 27, 2017, No. 322-FZ of October 15, 2020, and No. 239-FZ of July 14, 2022.]

Total medical contributions equal RUB 8,426 for 2021 or RUB 8,766 for 2022 multiplied by all members including the head.

[Textual paragraph added by Federal Law No. 335-FZ of November 27, 2017; as amended by Federal Laws No. 322-FZ of October 15, 2020, and No. 239-FZ of July 14, 2022.]

2.1. Beginning in 2023, the head pays combined fixed pension and medical contributions for the head and each member. Total contributions equal the combined fixed amount in paragraph 1.2(1) or paragraph 1.3 multiplied by all members including the head.

[Paragraph added by Federal Law No. 239-FZ of July 14, 2022; as amended by Federal Law No. 427-FZ of August 4, 2023.]

3. If business or other professional activity begins during the calculation period, fixed contributions are prorated by calendar months beginning with the month activity starts and, for an incomplete month, by calendar days.

[As amended by Federal Law No. 335-FZ of November 27, 2017.]

4. For paragraph 3, the starting month is:

  1. for an individual entrepreneur, the month of state registration;

  2. for an advokat, mediator, notary in private practice, insolvency administrator, appraiser, patent attorney, or other private practitioner, the month of registration with the tax authority.

[As amended by Federal Law No. 401-FZ of November 30, 2016.]

5. If activity ceases during the period, fixed contributions are prorated through the month in which state registration ends or the private practitioner is deregistered. For an incomplete month, they are prorated through the cessation-registration or tax-deregistration date, inclusive.

[As amended by Federal Law No. 401-FZ of November 30, 2016.]

6. Article 419(1)(2) payers do not calculate or pay compulsory social insurance contributions for temporary disability and maternity.

7. Payers specified in Article 419(1)(2) do not calculate or pay contributions:

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

[As amended by Federal Laws No. 389-FZ of July 31, 2023, No. 259-FZ of August 8, 2024, and No. 425-FZ of November 28, 2025.]

[As amended by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph as revised by Federal Law No. 325-FZ of September 29, 2019.]

8. If activity was conducted during a period otherwise eligible for exemption, contributions are paid proportionately by calendar months and, for an incomplete month, by calendar days of activity.

[As amended by Federal Law No. 239-FZ of July 14, 2022.]

[Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019; as amended by Federal Law No. 239-FZ of July 14, 2022.]

9. For paragraphs 1, 1.2, and 1.5, income is taken into account as follows:

[As amended by Federal Laws No. 427-FZ of August 4, 2023, and No. 425-FZ of November 28, 2025.]

  1. for personal-income-tax payers, under Article 210 for business and/or other professional income, reduced by professional tax deductions in Article 221 other than compulsory pension and medical contributions;

[As amended by Federal Laws No. 475-FZ of December 28, 2016, and No. 259-FZ of August 8, 2024.]

  1. for unified-agricultural-tax payers, under Article 346.5(1), reduced by Article 346.5(2) expenses other than the pension and medical contributions established by this Article;

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. for STS payers using income as the taxable object, under Article 346.15;

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

3.1. for STS payers using income reduced by expenses as the taxable object, under Article 346.15, reduced by Article 346.16 and 346.17 expenses other than the pension and medical contributions established by this Article;

[Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

  1. [Repealed by Federal Law No. 305-FZ of July 2, 2021.]

  2. for patent-taxation-system payers, under Articles 346.47 and 346.51;

  3. for payers applying more than one tax regime, taxable income from all activities is aggregated.

Article 431. Procedure for Calculating and Paying Insurance Contributions by Payers Making Payments and Other Remuneration to Individuals

[Heading as amended by Federal Law No. 427-FZ of August 4, 2023.]

1. At the end of each calendar month in the calculation period, payers calculate and pay contributions on the contribution base cumulatively through that month at the applicable rates, less contributions calculated cumulatively through the preceding month.

2. Compulsory social insurance contributions for temporary disability and maternity are reduced by the payer's expenses for insurance coverage under that insurance, in accordance with Russian legislation.

3. Contributions calculated for a calendar month are due no later than the twenty-eighth day of the following month.

[As amended by Federal Law No. 263-FZ of July 14, 2022.]

4. For each individual receiving payments, payers must keep records of accrued payments and other remuneration, except those in Article 422(3)(3), and the related contributions.

[As amended by Federal Law No. 401-FZ of November 30, 2016.]

5. Contributions to be remitted are calculated in rubles and kopecks.

6. Unless otherwise provided by this Article, Article 419(1)(1) payers calculate compulsory pension, temporary-disability and maternity, and medical insurance contributions as a single amount.

[As amended by Federal Laws No. 239-FZ of July 14, 2022, and No. 427-FZ of August 4, 2023.]

6.1. For payments to prosecutors; scientific and teaching personnel of prosecution bodies and organizations holding class ranks; Investigative Committee employees; federal judges; and justices of the peace, payers separately calculate temporary-disability and maternity contributions and medical contributions.

[Paragraph added by Federal Law No. 239-FZ of July 14, 2022; as amended by Federal Law No. 425-FZ of November 28, 2025.]

6.2. For payments to individuals subject under international treaties of the Russian Federation to one or more separate types of compulsory social insurance, the payer separately calculates contributions for the relevant type as:

  1. compulsory pension insurance: the Budget Code standard of 72.8 percent of contributions calculated at the unified rate in Article 425(3) and/or unified reduced rates in Article 427(2.2)-(2.6);

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. compulsory social insurance for temporary disability and maternity: the Budget Code standard of 8.9 percent of contributions calculated at the unified rate in Article 425(3) and/or unified reduced rates in Article 427(2.2)-(2.6);

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. compulsory medical insurance: the Budget Code standard of 18.3 percent of contributions calculated at the unified rate in Article 425(3) and/or unified reduced rates in Article 427(2.2)-(2.6).

[As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph added by Federal Law No. 427-FZ of August 4, 2023.]

7. Article 419(1)(1) payers, except individuals making payments under Article 422(3)(3), including taxpayers classified as largest taxpayers, file in the approved form, format, and procedure with the tax authority at the organization's location, at the location of each separate subdivision having an organization-opened bank account and accruing and making payments to individuals, or at the residence of an individual payer:

[As amended by Federal Law No. 389-FZ of July 31, 2023.]

A calculation is deemed not filed if the information for each individual contains errors in payments, the base within the maximum, contributions calculated on that base, the additional-rate pension base or additional-rate pension contributions for the period or any of its last three months; if totals for like indicators for all individuals do not equal the payer's aggregate indicators; and/or if identifying personal data are unreliable. The payer is notified no later than the day after electronic receipt or ten days after paper receipt.

Within five days after an electronic notice, or ten days after a paper notice, the payer must submit a corrected calculation. Its filing date is the filing date of the calculation originally deemed not filed.

[Paragraph as revised by Federal Law No. 239-FZ of July 14, 2022.]

8. Territorial bodies of the Social Insurance Fund of the Russian Federation audit the accuracy of claimed temporary-disability and maternity insurance-coverage expenses under Federal Law No. 255-FZ of December 29, 2006, "On Compulsory Social Insurance for Temporary Disability and Maternity."

Within three days after the relevant decision, they send the tax authority copies of decisions granting or refusing funds for insurance-coverage expenses, decisions disallowing offset of such expenses, and information on reversal or amendment by a superior body or court. The procedure for sending effective audit decisions and reversal/amendment information is prescribed by an agreement between the interacting parties.

9. If, for a calculation or reporting period, the payer's insurance-coverage expenses, net of funds allocated by the territorial Fund body during the period, exceed calculated temporary-disability and maternity contributions, the tax authority offsets the difference against future payments upon confirmation of the claimed expenses, or the Fund reimburses it under Federal Law No. 255-FZ of December 29, 2006.

10. Payers with more than ten individuals receiving accrued payments during the period, and newly formed or reorganized organizations exceeding that threshold, file calculations electronically through telecommunications channels using an enhanced qualified electronic signature. Those with ten or fewer may file electronically in the same manner.

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

11. Organizations pay contributions and file calculations at their location and at the location of each separate subdivision having an organization-opened bank account and accruing and making payments to individuals, unless paragraph 14 provides otherwise.

[As amended by Federal Law No. 325-FZ of September 29, 2019.]

12. Contributions payable at a separate subdivision's location are determined from the base attributable to that subdivision.

13. Contributions payable at the organization's location equal the organization's total contributions less the aggregate payable at its separate subdivisions.

14. For separate subdivisions outside the Russian Federation, the organization pays and files at its own location.

15. If an organization is liquidated or an individual entrepreneur ceases activity before the end of the calculation period, the payers specified in the second and third textual paragraphs of Article 419(1)(1) must file a calculation covering the period through the filing date before preparation of the interim liquidation balance sheet or before filing the cessation-registration application, respectively.

The difference between contributions payable under that calculation and those paid from the beginning of the period is paid within fifteen calendar days after filing or refunded under Article 79.

[As amended by Federal Law No. 263-FZ of July 14, 2022.]

16. No later than five days after electronic receipt or ten days after paper receipt, the tax authority sends the relevant territorial Fund body calculation data on temporary-disability and maternity contributions and payer expenses for insurance coverage, for audit of those expenses.

Article 432. Procedure for Calculating and Paying Insurance Contributions by Payers That Do Not Make Payments or Other Remuneration to Individuals

1. The payers specified in Article 419(1)(2) of this Code independently calculate the amount of insurance contributions payable for a calculation period in accordance with Article 430 of this Code, unless this Article provides otherwise. [As amended by Federal Law No. 401-FZ of November 30, 2016.]

2. [Textual paragraph repealed by Federal Law No. 239-FZ of July 14, 2022.]

Amounts of insurance contributions for compulsory pension insurance and compulsory medical insurance for a calculation period must be paid by the payers in the aggregate fixed amount, or in the amount calculated in accordance with Article 430(1.4) of this Code, no later than December 28 of the current calendar year, unless this Article provides otherwise. Insurance contributions for compulsory pension insurance calculated on the portion of a payer's income exceeding RUB 300,000 for the calculation period must be paid by the payer no later than July 1 of the year following the elapsed calculation period. [As amended by Federal Laws No. 239-FZ of July 14, 2022, No. 427-FZ of August 4, 2023, and No. 259-FZ of August 8, 2024.]

If the payers specified in Article 419(1)(2) of this Code fail to pay, or pay only part of, the insurance contributions by the deadline established by the second textual paragraph of this paragraph, the tax authority determines, in accordance with Article 430 of this Code, the amount of insurance contributions payable by those payers for the calculation period.

If the amount of insurance contributions determined by the tax authority in accordance with the second textual paragraph of this paragraph exceeds the amount of insurance contributions actually paid by the payer for the calculation period, the tax authority identifies the insurance-contribution arrears under the procedure established by this Code.

3. Heads of peasant (farm) enterprises must submit an insurance-contribution calculation to the tax authority at their place of registration no later than January 25 of the calendar year following the elapsed calculation period. [As amended by Federal Law No. 239-FZ of July 14, 2022.]

4. Individuals who cease activity as the head of a peasant (farm) enterprise before the end of a calculation period must, no later than 15 calendar days from the date of state registration of the individual's cessation of that activity, submit to the tax authority at their place of registration an insurance-contribution calculation for the period from the beginning of the calculation period through and including the date of state registration of the cessation. The amount of insurance contributions payable in accordance with that calculation must be paid within 15 calendar days from the date on which the calculation is submitted.

5. If an individual ceases activity as an individual entrepreneur; ceases to hold the status of an advokat; is released from office as a notary in private practice; ceases membership, as an insolvency administrator or a private-practice appraiser, in the relevant self-regulatory organization; is removed, as a private-practice patent attorney, from the Register of Patent Attorneys of the Russian Federation; ceases private practice as an appraiser or patent attorney; ceases activity as a mediator; or ceases another form of private practice conducted under the procedure established by the legislation of the Russian Federation, those payers must pay insurance contributions no later than 15 calendar days from the date of deregistration with the tax authority of the individual entrepreneur, advokat, notary in private practice, insolvency administrator, private-practice appraiser, patent attorney, or mediator, or from the date of deregistration with the tax authority of an individual who is not an individual entrepreneur as an insurance-contribution payer. [As amended by Federal Law No. 401-FZ of November 30, 2016.]

President of the Russian Federation
V. Putin

Moscow, Kremlin
August 5, 2000
No. 117-FZ