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";

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