FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 11, 2026 No. 18-FZ

About modification of parts the first and second Tax Code of the Russian Federation

Accepted by the State Duma on January 27, 2026

Approved by the Federation Council on February 4, 2026

Article 1

Part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, the Art. 3824) to add with Article 56.1 of the following content:

"Article 56.1. Features of application of the lowered tax rates, tax benefits, the lowered rates of insurance premiums by taxpayers (payers of insurance premiums) - residents of the territory of the advancing development (the international territory of the advancing development), taxpayers (payers of insurance premiums) - residents of the free port of Vladivostok, taxpayers - residents of the Arctic zone of the Russian Federation, taxpayers - residents of the special economic zone, taxpayers (payers of insurance premiums) - residents of the Special economic zone in the Kaliningrad region, taxpayers (payers of insurance premiums) - members of the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol

1. Taxpayers (payers of insurance premiums) are residents of the territory of the advancing development (the international territory of the advancing development), taxpayers (payers of insurance premiums) are residents of the free port of Vladivostok, taxpayers are residents of the Arctic zone of the Russian Federation, taxpayers are residents of the special economic zone, taxpayers (payers of insurance premiums) are residents of the Special economic zone in the Kaliningrad region, taxpayers (payers of insurance premiums) are members of the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol, the territories of the advancing development (the international territory of the advancing development) which are the organizations and received respectively resident status according to the Federal Law of December 29, 2014 No. 473-FZ "About the territories of the advancing development in the Russian Federation", resident status of the free port of Vladivostok according to the Federal Law of July 13, 2015 No. 212-FZ "About the free port of Vladivostok", resident status of the Arctic zone of the Russian Federation according to the Federal Law of July 13, 2020 No. 193-FZ "About the state support of business activity in the Arctic zone of the Russian Federation", resident status of the special economic zone according to the Federal Law of July 22, 2005 No. 116-FZ "About special economic zones in the Russian Federation", resident status of the Special economic zone in the Kaliningrad region according to the Federal Law of January 10, 2006 No. 16-FZ "About the Special economic zone in the Kaliningrad region and about modification of some legal acts of the Russian Federation", participant status of the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol according to the Federal Law of November 29, 2014 No. 377-FZ "About 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" since April 1, 2026 (further for the purpose of this Article respectively - resident status (participant), the taxpayer - the resident (participant), in the cases provided by part two of this Code the lowered tax rates, tax benefits, the lowered rates of insurance premiums provided in the relation of taxpayers - residents (participants), before the expiration specified in this Code, the laws of subjects of the Russian Federation, regulatory legal acts of representative bodies of municipalities of terms of their application apply current calendar year if taxpayers - residents (participants) at the same time meet the following requirements:

1) the taxpayer - the resident (participant) was not attracted more than two times within three calendar years which are directly previous on January 1 the current calendar year to responsibility for making of the administrative offense, the stipulated in Article 19.7 Russian Federation Codes of Administrative Offences consisting in non-presentation in tax authority in the place of the accounting of the accounting (financial) records constituting the state information resource of accounting (financial) records according to the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting";

2) the taxpayer - the resident (participant) as of December 31 of the calendar year which is directly preceding the current calendar year fulfills the separate liabilities established by the agreement on implementation of activities in the territory of the advancing development (the international territory of the advancing development) or the agreement on implementation of activities in the territory of the free port of Vladivostok, or the agreement on implementation of investing activities in the Arctic zone of the Russian Federation, or the agreement on implementation of industrial and production activities, or the agreement on implementation of technology development activities, or the agreement on implementation of tourist and recreational activities, or the agreement on implementation of activities in the port special economic zone, or the investment declaration, or the agreement on activities conditions in the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol (further for the purpose of this Article - the agreement (the agreement, the investment declaration) on implementation (conditions) of activities).

2. The list of the indicators characterizing accomplishment by the taxpayer - the resident (participant) of the separate liabilities established by the agreement (the agreement, the investment declaration) on implementation (conditions) of activities, and also admissible limits of variations of the actual values of the specified indicators from established by the agreement (the agreement, the investment declaration) on implementation (conditions) of activities of planned values is determined by the law of the subject of the Russian Federation in the territory of which activities within the agreement (the agreement, the investment declaration) about implementation (conditions) of activities are performed. At the same time such list of indicators shall contain indicators of quantity of the workplaces created within implementation of the agreement (the agreement, the investment declaration) about implementation (conditions) of activities, and the amount of the capital investments performed within implementation of the agreement (the agreement, the investment declaration) about implementation (conditions) of activities, and also may contain the indicators characterizing accomplishment of other obligations of taxpayers - residents (participants) provided by terms of agreement (agreements, the investment declaration) about implementation (conditions) of activities.

3. Information on accomplishment by the taxpayer - the resident (participant) of the separate liabilities established by the agreement (the agreement, the investment declaration) on implementation (conditions) of activities as of December 31 of the calendar year which is directly preceding the current calendar year is submitted the managing company determined by the Government of the Russian Federation for the purpose of implementation of functions by management of the territories of the advancing development (the international territories of the advancing development), public authority of the subject of the Russian Federation in the territory of which the territories of the advancing development according to article 34 of the Federal Law of December 29, 2014 No. 473-FZ "About the territories of the advancing development in the Russian Federation", the managing company determined by the Government of the Russian Federation for the purpose of implementation of functions by management of the free port of Vladivostok, managing company are created the Russian Federation determined by the Government for the purpose of implementation of functions on management of the Arctic zone of the Russian Federation, the organization recognized by managing company of special economic zones, administration of the Special economic zone in the Kaliningrad region, the supreme executive body of the government of the Republic of Crimea, the supreme executive body of the government of the federal city of Sevastopol in tax authority in the location of the taxpayer - the resident (participant) annually in time no later than May 15 of the current calendar year.

The form and procedure for submission of information specified in paragraph one of this Item affirm federal executive body, the representative for control and supervision in the field of taxes and fees.

4. For the purpose of this Article in case of fulfillment of requirements, stipulated in Item 1 this Article, taxpayers are residents (participants), except for - the residents of the Arctic zone of the Russian Federation who are taxpayers of severance tax apply taxpayers the current calendar year the lowered tax rates, tax benefits, the lowered rates of the insurance premiums according to the procedure established by this Code, before the expiration specified in this Code, the laws of subjects of the Russian Federation, regulatory legal acts of representative bodies of municipalities of terms of their application if as of December 31 of the calendar year which is directly preceding the current calendar year, the relation of amount performed by the taxpayer - the resident (participant) within implementation of the agreement (agreements, the investment declaration) about implementation (conditions) of activities of capital investments and (or) expenses on scientific research and (or) developmental developments to size ТВмакс of TORAHS, either ТВмакс MTOR, or ТВмакс SPV, or ТВмакс Arkz, or the SEZ Tvmaks, or the Kaliningrad SEZ Tvmaks, or ТВмакс SEZ Crimea accepted value more or equal 1, if other is not provided by this Article.

5. The law of the subject of the Russian Federation in the territory of which activities within the agreement are performed (agreements, the investment declaration) on implementation (conditions) of activities, other values (including the value equal to zero) the relations of amount performed by the taxpayer - the resident (participant) within implementation of the agreement (the agreement, the investment declaration) about implementation (conditions) of activities of capital investments and (or) expenses on scientific research and (or) developmental developments to size ТВмакс of TORAHS, either ТВмакс by MTOR, or ТВмакс SPV, or ТВмакс Arkz, or the SEZ Tvmaks, or the Kaliningrad SEZ Tvmaks, or ТВмакс SEZ Crimea can be established. At the same time the Government of the Russian Federation additional terms of establishment by the law of the subject of the Russian Federation of value of the provided relation below 1 can be determined.

6. Size ТВмакс of TORAHS is determined by the accruing result from the date of obtaining by the taxpayer of resident status of the territory of the advancing development till December 31 of the calendar year which is directly preceding the current calendar year as the total amount of values of sizes Tvpribyl of TORAHS, TVNDPI of TORAHS, Tvstrakhovye of TORAHS, Tvimushchestvo TOR and Tvzemlya TOR.

Size Tvpribyl of TORAHS is determined as difference between the tax amount on profit of the organizations calculated without application of the tax rates, stipulated in Item 1.8 Articles 284 of this Code and the tax amount on profit of the organizations estimated using the specified tax rates.

Size TVNDPI TORAHS is determined as difference between the tax amount on mining calculated using stipulated in Article 342.3 of this Code of coefficient of KTD equal 1, and the tax amount on mining estimated using stipulated in Item the 5th Article 342.3 of this Code of coefficient of KTD less than 1.

Tvstrakhovye's size of TORAHS is determined as difference between the amount of insurance premiums calculated proceeding from single tariffs of insurance premiums, stipulated in Item 3 articles 425 of this Code and the amount of insurance premiums estimated using the single lowered tariffs of insurance premiums, stipulated in Item 2.2 articles 427 of this Code.

Tvimushchestvo's size of TORAHS is determined as difference between the tax amount on property of the organizations calculated without application of the tax benefits established by the laws of subjects of the Russian Federation concerning taxpayers - residents of the territories of the advancing development, and the tax amount on property of the organizations estimated using the specified tax benefits.

Tvzeml's size of TORAHS is determined as difference between the amount of the land tax calculated without application of the tax benefits established by regulatory legal acts of representative bodies of municipalities concerning taxpayers - residents of the territories of the advancing development, and the amount of the land tax estimated using the specified tax benefits.

7. Size ТВмакс MTOR is determined by the accruing result from the date of obtaining by the taxpayer of resident status of the international territory of the advancing development till December 31 of the calendar year which is directly preceding the current calendar year as the total amount of values of sizes Tvpribyl of MTOR, Tvstrakhovy MTOR, Tvimushchestvo of MTOR and Tvzemlya MTOR.

Size Tvpribyl is determined by MTOR as difference between the tax amount on profit of the organizations calculated without application of the tax rates, stipulated in Item 1.8 Articles 284 of this Code and the tax amount on profit of the organizations estimated using the specified tax rates.

Size Tvstrakhovy MTOR is determined as difference between the amount of insurance premiums calculated proceeding from single tariffs of insurance premiums, stipulated in Item 3 articles 425 of this Code and the amount of insurance premiums estimated using the single lowered tariffs of insurance premiums, stipulated in Item 2.2 articles 427 of this Code.

Tvimushchestvo's size of MTOR is determined as difference between the tax amount on property of the organizations calculated without application of the tax benefits established by the laws of subjects of the Russian Federation concerning taxpayers - residents of the international territories of the advancing development, and the tax amount on property of the organizations estimated using the specified tax benefits.

Tvzeml's size of MTOR is determined as difference between the amount of the land tax calculated without application of the tax benefits established by regulatory legal acts of representative bodies of municipalities concerning taxpayers - residents of the international territories of the advancing development, and the amount of the land tax estimated using the specified tax benefits.

8. Size ТВмакс SPV is determined by the accruing result from the date of receipt of the free port of Vladivostok by the taxpayer of resident status till December 31 of the calendar year which is directly preceding the current calendar year as the total amount of values of sizes Tvpribyl of SPV, Tvstrakhovy SPV, Tvimushchestvo of SPV and Tvzemlya SPV.

Size Tvpribyl is determined by SPV as difference between the tax amount on profit of the organizations calculated without application of the tax rates, stipulated in Item 1.8 Articles 284 of this Code and the tax amount on profit of the organizations estimated using the specified tax rates.

Size Tvstrakhovy SPV is determined as difference between the amount of insurance premiums calculated proceeding from single tariffs of insurance premiums, stipulated in Item 3 articles 425 of this Code and the amount of insurance premiums estimated using the single lowered tariffs of insurance premiums, stipulated in Item 2.2 articles 427 of this Code.

Tvimushchestvo's size of SPV is determined as difference between the tax amount on property of the organizations calculated without application of the tax benefits established by the laws of subjects of the Russian Federation concerning taxpayers - residents of the free port of Vladivostok, and the tax amount on property of the organizations estimated using the specified tax benefits.

Tvzeml's size of SPV is determined as difference between the amount of the land tax calculated without application of the tax benefits established by regulatory legal acts of representative bodies of municipalities concerning taxpayers - residents of the free port of Vladivostok, and the amount of the land tax estimated using the specified tax benefits.

9. Size ТВмакс Arkz is determined by the accruing result from the date of receipt of the Arctic zone of the Russian Federation by the taxpayer of resident status till December 31 of the calendar year which is directly preceding the current calendar year as the total amount of values of sizes Tvpribyl Arkz, Tvimushchestvo Arkz and Tvzemlya Arkz.

Size Tvpribyl Arkz is determined as difference between the tax amount on profit of the organizations calculated without application of the tax rates, stipulated in Item 1.8 Articles 284 of this Code and the tax amount on profit of the organizations estimated using the specified tax rates.

Size Tvimushchestvo Arkz is determined as difference between the tax amount on property of the organizations calculated without application of the tax benefits established by the laws of subjects of the Russian Federation concerning taxpayers - residents of the Arctic zone of the Russian Federation, and the tax amount on property of the organizations estimated using the specified tax benefits.

Tvzeml Arkz's size is determined as difference between the amount of the land tax calculated without application of the tax benefits established by regulatory legal acts of representative bodies of municipalities concerning taxpayers - residents of the Arctic zone of the Russian Federation, and the amount of the land tax estimated using the specified tax benefits.

10. The size of the SEZ Tvmaks is determined by the accruing result from the date of receipt of the special economic zone by the taxpayer of resident status till December 31 of the calendar year which is directly preceding the current calendar year as the total amount of values of sizes Tvpribyl of the SEZ, Tvimushchestvo OEZ and Tvzemlya OEZ.

Size Tvpribyl is determined by the SEZ as difference between the tax amount on profit of the organizations calculated without application of the lowered tax rates provided by paragraphs the sixth and eighth Item 1 and Item 1.2 of Article 284 of this Code, and the tax amount on profit of the organizations estimated using the specified lowered tax rates.

Tvimushchestvo's size of the SEZ is determined as difference between the tax amount on property of the organizations calculated without application of tax benefit, stipulated in Item 17th Article of 381 of this Code and the tax amount on property of the organizations estimated using the specified tax benefit.

Tvzeml's size of the SEZ is determined as difference between the amount of the land tax calculated without application of the tax benefit established by the subitem 9 of Item 1 of article 395 of this Code, and the amount of the land tax estimated using the specified tax benefit.

11. The size of the Kaliningrad SEZ Tvmaks is determined by the accruing result from the date of receipt of the Special economic zone by the taxpayer of resident status in the Kaliningrad region till December 31 of the calendar year which is directly preceding the current calendar year as the total amount of values of sizes Tvpribyl of the SEZ Kaliningrad, Tvstrakhovye of the SEZ Kaliningrad, Tvimushchestvo of the Kaliningrad and Tvzemlya SEZ of the Kaliningrad SEZ.

Size Tvpribyl is determined by the Kaliningrad SEZ as difference between the tax amount on profit of the organizations calculated without application of the tax rates, stipulated in Article 288.1 of this Code and the tax amount on profit of the organizations estimated using the specified tax rates.

Size Tvstrakhovy SEZ Kaliningrad is determined as difference between the amount of insurance premiums calculated proceeding from single tariffs of insurance premiums, stipulated in Item 3 articles 425 of this Code and the amount of insurance premiums estimated using the single lowered tariffs of insurance premiums, stipulated in Item 2.2 articles 427 of this Code.

Tvimushchestvo's size of the Kaliningrad SEZ is determined as difference between the tax amount on property of the organizations calculated without application of the tax benefit established by Items 3 and 4 of Article 385.1 of this Code, and the tax amount on property of the organizations estimated using the specified tax benefit.

Tvzeml's size of the Kaliningrad SEZ is determined as difference between the amount of the land tax calculated without application of the tax benefit established by the subitem 9 of Item 1 of article 395 of this Code, and the amount of the land tax estimated using the specified tax benefit.

12. Size ТВмакс SEZ Crimea is determined by the accruing result from the date of receipt of the free economic zone by the taxpayer of participant status in the territories of the Republic of Crimea and the federal city of Sevastopol till December 31 of the calendar year which is directly preceding the current calendar year as the total amount of values of sizes Tvpribyl SEZ Crimea, Tvstrakhovye SEZ Crimea, Tvimushchestvo SEZ Crimea and Tvzemlya SEZ Crimea.

Size Tvpribyl is determined by SEZ Crimea as difference between the tax amount on profit of the organizations calculated without application of the tax rates, stipulated in Item 1.7 Articles 284 of this Code and the tax amount on profit of the organizations estimated using the specified tax rates.

Size Tvstrakhovy SEZ Crimea is determined as difference between the amount of insurance premiums calculated proceeding from single tariffs of insurance premiums, stipulated in Item 3 articles 425 of this Code and the amount of insurance premiums estimated using the single lowered tariffs of insurance premiums, stipulated in Item 2.2 articles 427 of this Code.

Tvimushchestvo's size of SEZ Crimea is determined as difference between the tax amount on property of the organizations calculated without application of tax benefit, stipulated in Item 26th Article of 381 of this Code and the tax amount on property of the organizations estimated using the specified tax benefit.

Tvzeml's size of SEZ Crimea is determined as difference between the amount of the land tax calculated without application of the tax benefit established by the subitem 12 of Item 1 of article 395 of this Code, and the amount of the land tax estimated using the specified tax benefit.

13. The law of the subject of the Russian Federation in the territory of which activities within the agreement are performed (agreements, the investment declaration) on implementation (conditions) of activities, the right of the taxpayer to annual indexation of amounts of the capital investments performed by the taxpayer - the resident (participant) within implementation of the agreement (the agreement, the investment declaration) about implementation (conditions) of activities, on index deflator of investments into the fixed capital provided by the forecast of social and economic development of the Russian Federation for the medium-term period can be established.

14. For the purpose of this Article when scoping capital investments, expenses on scientific research and (or) developmental developments the expenses which are subject to inclusion in the original cost of fixed assets or depreciable intangible assets (regarding the patentee's rights to the invention, industrial design, useful model, and also the rights of the author and other owner to use of the program for electronic computers, the database) determined according to the procedure, stipulated in Clause the 257th of this Code (without application of coefficient 2 concerning such expenses), expenses on the scientific research and (or) developmental developments determined according to Article 262 of this Code (without application of coefficient 2 concerning the specified expenses) performed from the date of receipt of resident status (participant) are considered. At the same time are not considered:

1) expenses on acquisition of cars, motorcycles, sports, tourist and pleasure crafts (except for expenses on acquisition of cars, motorcycles, sports, tourist and pleasure crafts suffered by the taxpayer - within implementation of the agreement (the agreement, the investment declaration) about implementation (conditions) of activities if the taxpayer - the resident (participant) signs the agreement on implementation of tourist and recreational activities in the tourist and recreational special economic zone, or the investment project in the field of tourist and recreational activities in the Special economic zone in the Kaliningrad region is implemented by the resident (participant), or services which rendering is recognized the taxation object according to Article 418.3 of this Code), and also construction expenses and reconstruction of premises are rendered;

2) expenses on acquisition of depreciable property and results of scientific research and (or) developmental developments at persons which are interdependent with the taxpayer according to Article 105.1 of this Code if the corresponding objects of depreciable property were earlier included by any person, interdependent with the taxpayer, in structure of fixed asset objects or intangible assets or if expenses on the corresponding scientific research and (or) developmental developments were considered by any person, interdependent with the taxpayer, according to Article 262 of this Code, and also expenses on acquisition of other depreciable property which is earlier considered as a part of objects of depreciable property at the taxpayer;

3) expenses on acquisition of depreciable property and results of scientific research and (or) developmental developments at the expense of the subsidies received by the taxpayer from budgets of budget system of the Russian Federation;

4) expenses in the form of residual cost of depreciable property which is received according to the procedure of legal succession by reorganization of legal entities (except for reorganization in the form of transformation) and it was acquired it (is created) by the reorganized organization before date of completion of reorganization.

15. Scoping of capital investments, expenses on scientific research and (or) developmental developments is performed based on the actual prices of goods (works, services), but not high prices of goods (works, services) determined according to Article 105.3 of this Code, excluding tax on value added.

16. For the purpose of control of observance for the calendar year which is directly preceding the current calendar year, conditions, stipulated in Item 4 these Articles, the taxpayer - the resident (participant) annually in time no later than March 25 of the current calendar year represents to tax authority in the location of the taxpayer - the resident (participant) (in the place of registration as the largest taxpayer - for the taxpayer - the resident (participant) referred to category of the largest taxpayers) calculation of amount of the capital investments and (or) expenses on scientific research and (or) developmental developments performed by it and sizes ТВмакс of TORAHS, either ТВмакс to MTOR, or ТВмакс SPV, or ТВмакс Arkz, or the SEZ Tvmaks, or the Kaliningrad SEZ Tvmaks, or ТВмакс SEZ Crimea as of December 31 of the calendar year which is directly preceding the current calendar year.

The form and procedure for representation of the calculation specified in paragraph one of this Item affirm federal executive body, the representative for control and supervision in the field of taxes and fees.

17. Provisions of this Article are not applied to taxpayers - residents (participants) within three consecutive calendar years since year of receipt of resident status (participant).".

Article 2

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 28, Art. 2886; 2004, No. 31, Art. 3231; No. 34, Art. 3522; No. 49, Art. 4840; 2005, No. 24, Art. 2312; No. 30, Art. 3128; 2006, No. 3, Art. 280; No. 23, Art. 2382; 2007, No. 21, Art. 2462; No. 22, Art. 2564; 2008, No. 30, Art. 3614; No. 48, Art. 5519; 2009, No. 1, Art. 13; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 40, Art. 4969; 2011, No. 1, Art. 7; No. 45, Art. 6335; No. 49, Art. 7017, 7043; 2012, No. 27, Art. 3588; No. 41, Art. 5526; 2013, No. 19, Art. 2321; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 52, Art. 6985; 2014, No. 16, Art. 1838; No. 48, Art. 6647, 6657, 6660, 6661; 2015, No. 1, Art. 17; No. 27, Art. 3969; No. 29, Art. 4340; No. 48, Art. 6687; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 22, Art. 3092; No. 27, Art. 4175, 4176; No. 49, Art. 6844; No. 52, Art. 7497; 2017, No. 1, Art. 16; No. 30, Art. 4448; No. 40, Art. 5753; No. 49, Art. 7307, 7320, 7325; 2018, No. 1, Art. 20; No. 18, Art. 2565; No. 32, Art. 5087, 5090, 5093, 5094, 5095, 5096; No. 45, Art. 6828; No. 49, Art. 7496; No. 53, Art. 8416; 2019, No. 22, Art. 2664; No. 30, Art. 4112, 4113; No. 31, Art. 4428; No. 39, Art. 5374, 5375; 2020, No. 12, Art. 1657; No. 14, Art. 2032; No. 29, Art. 4505, 4514; No. 31, Art. 5024; No. 48, Art. 7627; 2021, No. 24, Art. 4216, 4217; No. 27, Art. 5133; No. 49, Art. 8145, 8146; 2022, No. 9, Art. 1250; No. 11, Art. 1600; No. 13, Art. 1955, 1956, 1957; No. 18, Art. 3007; No. 22, Art. 3535; No. 27, Art. 4612; No. 29, Art. 5206, 5288, 5290, 5291, 5295, 5301; No. 48, Art. 8309, 8310; No. 52, Art. 9353; 2023, No. 1, Art. 13; No. 8, Art. 1200; No. 12, Art. 1877; No. 18, Art. 3243; No. 26, Art. 4676; No. 31, Art. 5782; No. 32, Art. 6121; No. 49, Art. 8656; 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, 7408; 2025, No. 23, Art. 3006; No. 31, Art. 4640; No. 44, Art. 6491; No. 48, Art. 7236) following changes:

1) in Article 284:

a) add Item 1.2 with the paragraph third the following content:

"The organizations which received resident status of the special economic zone since April 1, 2026 in case of failure to meet requirements, stipulated in Item 1 Article 56.1 of this Code, and (or) condition, stipulated in Item 4 Articles 56.1 of this Code, do not apply in tax period, directly following after calendar year as of which December 31 failure to carry out of such requirements and (or) the specified conditions, the tax rates provided by this Item and paragraphs the sixth and eighth Item 1 of this Article is established. The tax rates provided by this Item and paragraphs the sixth and eighth Item 1 of this Article are applied by these organizations in subsequent tax periods provided that the tax period falls on calendar year, directly following after calendar year as of which December 31 such requirements and the specified condition are carried out.";

b) add Item 1.7 with the paragraph the sixth the following content:

"The organizations which received participant status of the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol since April 1, 2026 in case of failure to meet requirements, stipulated in Item 1 Article 56.1 of this Code, and (or) condition, stipulated in Item 4 Articles 56.1 of this Code, do not apply in tax period, directly following after calendar year as of which December 31 failure to carry out of such requirements and (or) the specified condition, the tax rates provided by this Item is established. The tax rates provided by this Item are applied by these organizations in subsequent tax periods provided that the tax period falls on calendar year, directly following after calendar year as of which December 31 such requirements and the specified condition are carried out.";

c) in paragraph one of Item 1.8 of the word "The Federal Law "About the State Support of Business Activity in the Arctic Zone of the Russian Federation" shall be replaced with words "The Federal Law of July 13, 2020 No. 193-FZ "About the state support of business activity in the Arctic zone of the Russian Federation";

2) in Article 284.4:

a) in paragraph one of Item 1 of the word "The Federal Law "About the State Support of Business Activity in the Arctic Zone of the Russian Federation" shall be replaced with words "The Federal Law of July 13, 2020 No. 193-FZ "About the state support of business activity in the Arctic zone of the Russian Federation";

b) add with Item 5.1 of the following content:

"5.1. The organizations which received resident status of the territory of the advancing development (the international territory of the advancing development), resident status of the free port of Vladivostok or resident status of the Arctic zone of the Russian Federation since April 1, 2026 and meeting at the same time the requirements, stipulated in Item 1 this Article in case of failure to meet requirements, stipulated in Item 1 Article 56.1 of this Code, and (or) condition, stipulated in Item 4 Articles 56.1 of this Code, do not apply in tax period, directly following after calendar year as of which December 31 failure to carry out of such requirements and (or) the specified condition, the tax rate, stipulated in Item 1.8 Articles 284 of this Code, and the lowered tax rates established by the laws of subjects of the Russian Federation according to items 4 and the 5th this Article is established. The tax rate, stipulated in Item 1.8 Articles 284 of this Code, and the lowered tax rates established by the laws of subjects of the Russian Federation according to items 4 and the 5th this Article are applied by these organizations in subsequent tax periods provided that the tax period falls on calendar year, directly following after calendar year as of which December 31 such requirements and the specified condition are carried out.";

Article 288.1 to add 3) with Item 12 of the following content:

"12. The organizations which received resident status of the Special economic zone in the Kaliningrad region since April 1, 2026 in case of failure to meet requirements, stipulated in Item 1 Article 56.1 of this Code, and (or) condition, stipulated in Item 4 Articles 56.1 of this Code, do not apply in tax period, directly following after calendar year as of which December 31 failure to carry out of such requirements and (or) the specified condition, the tax rates provided by Items 6 and 7 of this Article is established. The tax rates provided by Items 6 and 7 of this Article are applied by these organizations in subsequent tax periods provided that the tax period falls on calendar year, directly following after calendar year as of which December 31 such requirements and the specified condition are carried out.";

Item 6 of Article 342.3 to state 4) in the following edition:

"6. Since the tax period following tax period in which the difference between tax amount, the KTD coefficient, and tax amount estimated using KTD coefficient less 1, estimated without application determined by the accruing result since the tax period specified in Item 3 of Article 284.4 of this Code for the organization which received till April 1, 2026 resident status of the territory of the advancing development according to the Federal Law of December 29, 2014 No. 473-FZ "About the territories of the advancing development in the Russian Federation" will exceed the size equal to amount of the performed capital investments specified in the agreement on implementation of activities in the territory of advancing developments coefficient of KTD is accepted equal 1.

Regardless of other provisions of this Article for the organizations which received resident status of the territory of the advancing development according to the Federal Law of December 29, 2014 No. 473-FZ "About the territories of the advancing development in the Russian Federation" since April 1, 2026, the coefficient of KTD is accepted equal 1 in tax periods of calendar year, directly following after calendar year as of which December 31 failure to carry out by these organizations of requirements, stipulated in Item 1 Article 56.1 of this Code, and (or) condition, stipulated in Item 4 Articles 56.1 of this Code is established. KTD coefficient less than 1 are applied by these organizations in tax periods of the next calendar years provided that the tax period falls on calendar year, directly following after calendar year as of which December 31 such requirements and the specified condition are carried out.";

5) in Article 343.6:

a) the paragraph one of Item 1 after words "Federal Law" to add with the words "of July 13, 2020 No. 193-FZ";

b) add Item 2 with the paragraph the fourth the following content:

"Regardless of other provisions of this Article for the taxpayer who received resident status of the Arctic zone of the Russian Federation according to the Federal Law of July 13, 2020 No. 193-FZ "About the state support of business activity in the Arctic zone of the Russian Federation" since April 1, 2026, the tax deduction amount is accepted equal to zero for tax periods of calendar year, directly following after calendar year as of which December 31 failure to carry out by this taxpayer of requirements, stipulated in Item 1 Article 56.1 of this Code is established. The tax deduction amount is determined by this taxpayer according to the procedure, established by paragraphs the first - third this Item, in tax periods of the next calendar years provided that the tax period falls on calendar year, directly following after calendar year as of which December 31 such requirements are carried out.";

6) Article 381.1 to add with Item 3 following of content:

"3. The organizations which received resident status of the special economic zone or participant status of the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol since April 1, 2026 do not apply the tax benefits provided by Items 17, of the 22 and 26 Article of 381 of this Code in tax period, directly following after calendar year as of which December 31 failure to meet requirements, stipulated in Item 1 Article 56.1 of this Code, and (or) condition, stipulated in Item 4 Articles 56.1 of this Code is established. The tax benefits provided by Items 17, of the 22 and 26 Article of 381 of this Code are applied by these organizations in subsequent tax periods provided that the tax period falls on calendar year, directly following after calendar year as of which December 31 such requirements and the specified condition are carried out.";

Article 385.1 to add 7) with Item 9 of the following content:

"9. By the organizations which received resident status of the Special economic zone in the Kaliningrad region since April 1, 2026 in case of failure to meet requirements, stipulated in Item 1 Article 56.1 of this Code, and (or) condition, stipulated in Item 4 Articles 56.1 of this Code, the special procedure for calculation and tax discharge on property of the organizations established by this Article it is not applied in tax period, directly following after calendar year as of which December 31 failure to carry out of such requirements and (or) the specified condition is established. The special procedure for calculation and tax discharge on property of the organizations established by this Article is applied by these organizations in subsequent tax periods provided that the tax period falls on calendar year, directly following after calendar year as of which December 31 such requirements and the specified condition are carried out.";

To add Article 395 with Item 3 following of content:

"3. The organizations which received resident status of the special economic zone, resident status of the Special economic zone in the Kaliningrad region or participant status of the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol since April 1, 2026 do not apply the tax benefits provided by subitems 9, of the 11 and 12 Item 1 of this Article in tax period, directly following after calendar year as of which December 31 failure to meet requirements, stipulated in Item 1 Article 56.1 of this Code, and (or) condition, stipulated in Item 4 Articles 56.1 of this Code is established. The tax benefits provided by subitems 9, of the 11 and 12 Item 1 of this Article are applied by these organizations in subsequent tax periods provided that the tax period falls on calendar year, directly following after calendar year as of which December 31 such requirements and the specified condition are carried out.";

9) in Article 427:

a) in Item 10:

paragraphs two and third to state in the following edition:

"The organizations specified in the subitem 11 of Item 1 of this Article, which received participant status of the free economic zone during the period from January 1, 2018 to April 1, 2026 and also the individual entrepreneurs specified in the subitem 11 of Item 1 of this Article, who received participant status of the free economic zone since January 1, 2018 apply the lowered rates of insurance premiums provided by the subitem 5 of Item 2, Item 2.2 of this Article since the 1st following after month in which they received such status, but not earlier than since January 1, 2020. At the same time the lowered rates of insurance premiums are applied by such member of the free economic zone before the termination of term of existence of the free economic zone under condition if the difference between the amount of insurance premiums estimated proceeding from rates of insurance premiums, stipulated in Item 2 or 3 articles 425 of this Code, and the amount of insurance premiums estimated using the lowered rates of the insurance premiums provided by the subitem 5 of Item 2 or Item 2.2 of this Article respectively determined by the member of the free economic zone the accruing result since the beginning of application of the lowered rates of insurance premiums does not exceed the size equal to amount of the performed capital investments for the same period increased by coefficient which size is established by the Government of the Russian Federation depending on the type of economic activity performed by the member of the free economic zone. From the 1st in which there was such exceeding to the 1st in which such exceeding is eliminated, instead of the lowered rates of the insurance premiums provided by the subitem 5 of Item 2, Item 2.2 of this Article rates of insurance premiums, stipulated in Item 2 or 3 articles 425 of this Code are applied.

The supreme executive body of the government of the Republic of Crimea and the supreme executive body of the government of the federal city of Sevastopol no later than the 30th following the settlement (reporting) period represent data, in electronic form in tax authorities, about the payers specified in the paragraph the second this Item, the capital investments performed for each of the last three months of the settlement (reporting) period. At the same time for the purpose of paragraph two of this Item the concept "capital investments" is used in the value specified in the Federal Law of November 29, 2014 to No. 377-FZ "About 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".";

add with the paragraph the sixth the following content:

"The organizations specified in the subitem 11 of Item 1 of this Article, which received participant status of the free economic zone since April 1, 2026 apply the single lowered tariffs of insurance premiums, stipulated in Item 2.2 these Articles, since the 1st following after month in which they received such status, before the termination of term of existence of the free economic zone on condition of accomplishment by them of requirements, stipulated in Item 1 Article 56.1 of this Code, and condition, stipulated in Item 4 Articles 56.1 of this Code. In case of failure to carry out by these organizations of requirements, stipulated in Item 1 Article 56.1 of this Code, and (or) condition, stipulated in Item 4 Articles 56.1 of this Code, the single lowered tariffs of insurance premiums, stipulated in Item 2.2 these Articles, are not applied since the 1st of the settlement period falling on calendar year, directly following after calendar year as of which December 31 failure to carry out of such requirements and (or) the specified condition is established. The single lowered tariffs of insurance premiums, stipulated in Item 2.2 these Articles, are applied by these organizations in subsequent settlement periods provided that the settlement period falls on calendar year, directly following after calendar year as of which December 31 such requirements and the specified condition are carried out.";

b) add Item 10.1 with the paragraph the seventeenth the following content:

"The organizations specified in subitems 12 and 13 of Item 1 of this Article, which received resident status of the territory of the advancing development (the international territory of the advancing development) or resident status of the free port of Vladivostok since April 1, 2026 in case of failure to meet requirements, stipulated in Item 1 Article 56.1 of this Code, and (or) condition, stipulated in Item 4 Articles 56.1 of this Code, the single lowered tariffs of insurance premiums, stipulated in Item 2.2 these Articles, are not applied since the 1st of the settlement period falling on calendar year, directly following after calendar year as of which December 31 failure to carry out of such requirements and (or) the specified condition is established. The single lowered tariffs of insurance premiums, stipulated in Item 2.2 these Articles, are applied by these organizations within the period of their application established by this Item in subsequent settlement periods provided that the settlement period falls on calendar year, directly following after calendar year as of which December 31 such requirements and the specified condition are carried out.";

c) add Item 11 with the subitem 6 of the following content:

"6) the payers included in the register since April 1, 2026 in case of failure to meet requirements, stipulated in Item 1 Article 56.1 of this Code, and (or) condition, stipulated in Item 4 Articles 56.1 of this Code, the single lowered tariffs of insurance premiums, stipulated in Item 2.2 these Articles, are not applied since the 1st of the settlement period falling on calendar year, directly following after calendar year as of which December 31 failure to carry out of such requirements and (or) the specified condition is established. The single lowered tariffs of insurance premiums, stipulated in Item 2.2 these Articles, are applied by payers within the period of their application established by the subitem 2 presents of Item in subsequent settlement periods provided that the settlement period falls on calendar year, directly following after calendar year as of which December 31 such requirements and the specified condition are carried out.".

Article 3

1. This Federal Law becomes effective since April 1, 2026, except for article 2 of this Federal Law.

2. Article 2 of this Federal Law becomes effective not earlier than after one month from the date of official publication of this Federal Law, but not earlier than the 1st of the next tax (settlement) period on the corresponding tax (insurance premiums).

3. The laws of subjects of the Russian Federation establishing the list specified in Item 2 of article 56.1 of the Tax Code of the Russian Federation, and also value of the relation, stipulated in Item the 5th article 56.1 of the Tax Code of the Russian Federation are subject to acceptance of subjects of the Russian Federation by legislature no later than December 1, 2027.

 

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