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The President signed Federal Law On Amending Article 5 in Part 1, and Articles 2844 and 427 in Part 2 of the Tax Code of the Russian Federation.
The Federal Law offers tax preferences to companies registered in international priority development territories.
In particular, these entities will benefit from a zero federal profit tax rate. This rate will apply for 10 tax periods starting from the tax period when the entity earns a profit for the first time as per its tax reporting documents related to activities conducted under the agreement on operating within the international priority development territory.
In addition, these taxpayers can benefit from lower profit tax rates paid to regional budgets regarding their operations during the same period.
July 31, 2025