Residents of certain regions in the Russian Far East whose families welcomed a third or subsequent child in 2024 will be eligible for an increased lump-sum mortgage repayment of 1 million rubles.
General
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Exploitation procedures of foreign crafts and tax incentives for air transport extended.
Exploitation procedures of foreign crafts, i.e. legal permissions allowing Russia to continue operating foreign-made aircraft without the usual formalities, even if their ownership, leasing, or certification might now technically violate international agreements because of sanctions, extended until 2026. The current tax incentives for domestic air transportation have been extended until 2028
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Priority in procurement
Priority in procurement will be given to Russian manufacturers.
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Extension of mortgage support for large families.
Extension of mortgage support for large families.
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Increase of general corporate income tax
Increase of the general corporate income tax rate from 20% to 25% for most companies, starting in 2025.
Meanwhile, IT companies will benefit from a preferential rate, with their income tax rate reduced to 5%.
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Liability for failing to ensure direct ownership of critical firms under Russian jurisdiction
Administrative liability introduced for Generals and legal entities that fail to fulfill obligations related to the direct ownership of shares in economically significant organizations.
This measure specifically targets companies and shareholders that are required, by government regulation, to ensure that critical economic enterprises remain under Russian jurisdiction and control -
Subsidies to industry
The government has allocated more than 7.5 billion rubles to support industrial enterprises
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Minimum budget contribution for asset sales by companies from unfriendly countries
The contribution to the Russian budget from transactions for the sale of assets by companies from unfriendly countries will be at least 10% of half of the market value of these assets, and at a discount of more than 90% – at least 10% of the market value of assets
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Cap on Urals–Brent discount for oil tax calculations to safeguard government revenue
A cap has been introduced on the discount applied to the price of Russian Urals crude oil relative to Brent crude for the purpose of calculating oil extraction and export taxes. This measure aims to stabilize government revenue by preventing excessive reductions in the tax base when Urals oil trades at a steep discount to global benchmarks.
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Criminal penalties for violating stability and security rules of Russia’s Runet
Criminal liability for violations of the rules ensuring the stability and security of the national segment of the Internet (“Runet”)