FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 31, 2025 No. 286-FZ

About introduction of amendments to article 5 parts one and Articles 284.4 and 427 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 22, 2025

Approved by the Federation Council on July 25, 2025

Article 1

Bring 5 parts one of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2001, No. 53, Art. 5026; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2013, No. 30, Art. 4081; 2016, No. 18, Art. 2506; No. 22, Art. 3092; No. 27, Art. 4176; 2018, No. 32, Art. 5093; 2019, No. 31, Art. 4428; 2020, No. 14, Art. 2000; 2021, No. 24, Art. 4217; 2022, No. 9, Art. 1250; No. 13, Art. 1955; No. 27, Art. 4626; No. 29, Art. 5301; 2023, No. 26, Art. 4676; No. 45, Art. 7993; 2024, No. 26, Art. 3550) following changes:

Item 4.2 to state 1) in the following edition:

"4.2. Provisions of acts of the legislation on taxes and fees regarding increase and (or) cancellation of the lowered tax rates, rates of the insurance premiums established for taxpayers (payers of insurance premiums) - residents of the territories of the advancing development (the international territories of the advancing development), taxpayers (payers of insurance premiums) - residents of the free port of Vladivostok and taxpayers (payers of insurance premiums) - residents of special economic zones in connection with execution of agreements on implementation of activities by them according to the Federal Law of December 29, 2014 No. 473-FZ "About the territories of the advancing development in the Russian Federation", the Federal Law of July 13, 2015 No. 212-FZ "About the free port of Vladivostok" or the Federal Law of July 22, 2005 No. 116-FZ "About special economic zones in the Russian Federation", and (or) regarding cancellation or change of conditions of provision of the tax benefits and other preferences (including special procedure and payment due dates, procedure for calculation of taxes and insurance premiums) established for such taxpayers (payers of insurance premiums) are not applied to the specified taxpayers (payers of insurance premiums) before the earliest of the following dates:

dates of loss by the taxpayer (the payer of insurance premiums) of resident status of the territory of the advancing development (the international territory of the advancing development), resident of the free port of Vladivostok or resident of the special economic zone;

end dates of effective periods of the tax rates, rates of insurance premiums, tax benefits, procedure for calculation of the taxes, procedure and due dates for tax payment established for date of the agreement signature about implementation of activities specified in paragraph one of this Item if end date of effective periods of the tax rates, rates of insurance premiums, tax benefits, procedure for calculation of the taxes, procedure and the due dates for tax payment established for date of the conclusion of such agreement comes before date of loss by the taxpayer (the payer of insurance premiums) of resident status of the territory of the advancing development (the international territory of the advancing development), resident of the free port of Vladivostok or resident of the special economic zone.

Provisions of this Item extend to acts of the legislation on taxes and fees regarding insurance premiums, the income tax of the organizations, the property tax of the organizations, vehicle tax, the land tax and are applied to the taxpayer (the payer of insurance premiums) - resident of the territory of the advancing development (the international territory of the advancing development), resident of the free port of Vladivostok and resident of the special economic zone on condition of specifying in the relevant agreement on implementation of activities of references to provisions of acts of the legislation on taxes and fees regarding the lowered tax rates, rates of the insurance premiums or tax benefits and other preferences (including special procedure and payment due dates, procedure for calculation of taxes and insurance premiums) established for taxpayers (payers of insurance premiums) - residents of the territories of the advancing development (the international territories of the advancing development), taxpayers (payers of insurance premiums) - residents of the free port of Vladivostok and taxpayers (payers of insurance premiums) - residents of special economic zones in connection with execution of agreements on activities implementation to which action of this Item extends by them.";

To add 2) with Item 4.2-1 of the following content:

"4.2-1. Provisions of acts of the legislation on taxes and fees regarding introduction of new taxes, increase and (or) introduction of new rates of the operating taxes (except for the rates of the value added tax, excises, severance tax, taxes specified in Item 4.2 of this Article), the dates of inclusion in the register of residents of the international territory of the advancing development which became effective later, No. 473-FZ provided by the Federal Law of December 29, 2014 "About the territories of the advancing development in the Russian Federation", data on the conclusion with the taxpayer of the agreement on implementation of activities in the international territory of the advancing development according to the specified Federal Law, are not applied to the taxpayers who received resident status of the international territory of the advancing development regarding the legal relationship connected with execution of such agreement before the earliest of the following dates:

1) dates of loss by the taxpayer of resident status of the international territory of the advancing development;

2) dates of the expiration of fifteen years which began with the date of receipt by the taxpayer of resident status of the international territory of the advancing development.".

Article 2

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2014, No. 48, Art. 6661; 2016, No. 27, Art. 4176; No. 52, Art. 7497; 2017, No. 1, Art. 16; No. 49, Art. 7307, 7325; 2018, No. 1, Art. 20; No. 18, Art. 2565; No. 32, Art. 5090, 5093, 5096; No. 45, Art. 6828; 2019, No. 39, Art. 5374; 2020, No. 14, Art. 2032; No. 29, Art. 4505, 4514; No. 31, Art. 5024; No. 48, Art. 7627; 2021, No. 24, Art. 4216; No. 27, Art. 5133; No. 49, Art. 8145, 8146; 2022, No. 11, Art. 1600; No. 18, Art. 3007; No. 29, Art. 5206, 5288, 5290, 5301; No. 48, Art. 8309; 2023, No. 12, Art. 1877; No. 26, Art. 4676; No. 52, Art. 9508; 2024, No. 26, Art. 3550; No. 29, Art. 4105; No. 33, Art. 4955, 4990; No. 45, Art. 6693, 6694; No. 48, Art. 7206; No. 49, Art. 7407) following changes:

1) in Article 284.4:

a) to add the name after words of "resident of the territory of the advancing development" with words "(the international territory of the advancing development)";

b) in Item 1:

the paragraph one after words "resident of the territory of the advancing development" to add with words "(the international territory of the advancing development)", after words of "resident of the territory of the advancing development" to add with words "(the international territory of the advancing development)";

to add subitem 1 after words of "the territory of the advancing development" with words "(the international territory of the advancing development)";

the subitem 2 after the word "developments)," to add with words "the international territory of the advancing development,";

c) to add the subitem 1 of Item 2 after words of "the territory of the advancing development" with words "(the international territory of the advancing development)";

d) in item 4:

the paragraph one after the words "for residents of the Arctic zone of the Russian Federation" to add with the words "and residents of the international territory of the advancing development";

third after words of "the territory of the advancing development" to add the paragraph with words "(the international territory of the advancing development)";

e) in Item 5:

after the words "For Taxpayers — Residents of the Territory of the Advancing Development" to add with words "(except for taxpayers - residents of the international territory of the advancing development)";

add with the paragraph the second the following content:

"For taxpayers - residents of the international territory of the advancing development the lowered tax rate on the tax which is subject to transfer in budgets of subjects of the Russian Federation can be established by the law of the subject of the Russian Federation on ten tax periods since tax period in which according to data of tax accounting the first profit on the activities performed in case of execution of the agreement on implementation of activities in the international territory of the advancing development was got.";

e) in Item 6 after words of "residents of the territory of the advancing development" to add with words "(the international territory of the advancing development)", shall be replaced with words the words "respectively in the register of residents of the territory of the advancing development, in the register of residents of the free port of Vladivostok, in the register of residents of the Arctic zone of the Russian Federation" "in the corresponding register";

g) Item 7 in paragraph one after words of "resident of the territory of the advancing development" to add with words "(the international territory of the advancing development)", shall be replaced with words the words "respectively from the register of residents of the territory of the advancing development, from the register of residents of the free port of Vladivostok, from the register of residents of the Arctic zone of the Russian Federation" "from the corresponding register";

2) in Item 10.1 of Article 427:

a) to add paragraph two after words of "the territory of the advancing development" with words "(the international territory of the advancing development)";

b) word in paragraph six "the territory of the advancing development located" shall be replaced with words "the territories of the advancing development (the international territory of the advancing development) located";

c) the paragraph of the eighth after words of Far Eastern Federal District to add with words "(except for the resident of the international territory of the advancing development)";

d) add with the paragraph the sixteenth the following content:

"The single lowered tariffs of insurance premiums specified in Item 2.2 of this Article are applied to resident of the international territory of the advancing development provided that the volume of investment according to the agreement on implementation of activities constitutes at least 500 million rubles.".

Article 3

This Federal Law becomes effective since January 1, 2026.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info