FEDERAL LAW OF THE RUSSIAN FEDERATION

of January 30, 2026 No. 15-FZ

About introduction of amendments to article 217 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on January 14, 2026

Approved by the Federation Council on January 28, 2026

Article 1

Bring 217 parts two of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; 2002, No. 30, Art. 3021; 2003, No. 21, Art. 1958; 2004, No. 27, Art. 2715; No. 34, Art. 3518; 2005, No. 1, Art. 30, 38; No. 27, Art. 2710, 2717; No. 30, Art. 3104; 2006, No. 31, Art. 3452; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20; No. 13, Art. 1465; No. 31, Art. 4013; No. 45, Art. 5416; No. 49, Art. 6045; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3614; No. 49, Art. 5723; 2009, No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 31, Art. 4176, 4198; No. 32, Art. 4298; 2011, No. 1, Art. 7; No. 26, Art. 3652; No. 30, Art. 4583; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 41, Art. 5526; No. 49, Art. 6750; No. 53, Art. 7604; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 26, Art. 3373; No. 40, Art. 5316; No. 48, Art. 6657, 6663; 2015, No. 1, Art. 15, 18; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 27, Art. 4175, 4180, 4184; No. 49, Art. 6841, 6843, 6844, 6849; 2017, No. 15, Art. 2133; No. 45, Art. 6578; No. 49, Art. 7307, 7314, 7318, 7324, 7326; 2018, No. 1, Art. 20; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2568; No. 28, Art. 4143; No. 32, Art. 5090; No. 45, Art. 6836, 6844; No. 49, Art. 7496, 7497; No. 53, Art. 8416; 2019, No. 18, Art. 2225; No. 22, Art. 2667; No. 25, Art. 3167; No. 27, Art. 3523; No. 30, Art. 4112; No. 39, Art. 5371, 5373, 5375, 5377; No. 52, Art. 7777; 2020, No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699; No. 24, Art. 3746; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 8, Art. 1198; No. 17, Art. 2887; No. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 13, Art. 1956; No. 27, Art. 4612; No. 29, Art. 5290, 5291; No. 48, Art. 8307, 8310; 2023, No. 1, Art. 66; No. 23, Art. 4020, 4021; No. 32, Art. 6121; No. 45, Art. 7994; No. 47, Art. 8310; No. 52, Art. 9508, 9524; 2024, No. 1, Art. 24; No. 23, Art. 3059; No. 29, Art. 4105; No. 33, Art. 4955; No. 45, Art. 6693; No. 48, Art. 7207; No. 49, Art. 7407, 7409; 2025, No. 30, Art. 4376; No. 48, Art. 7236) following changes:

1) in Item 17.2:

a) in paragraph nine word "agent;" to replace with the word of "agent".;

b) add with the paragraph the tenth the following content:

"The continuous time of stay in property of the taxpayer of the securities specified in paragraph one of this Item joins the term during which such securities were disposed from property of the taxpayer according to the loan agreement securities with the broker and (or) on the repurchase agreement;";

Paragraph two of Item 17.2-1 to state 2) in the following edition:

"shares, bonds of the Russian organizations, investment shares belong to the securities which are traded on the organized market of securities and for date of their realization by the taxpayer or repayments, and also within at least 365 consecutive calendar days preceding date of their realization by the taxpayer or repayments are securities of the high-technology (innovative) sector of economy;".

Article 2

1. This Federal Law becomes effective from the date of its official publication.

2. Action of provisions of Item 17.2 and paragraph two of Item 17.2-1 of article 217 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to income gained since January 1, 2026.

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