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Maximum amount of the investment tax credit

8 October 2026, 22:00

The maximum amount of the investment tax credit is determined as the difference between the calculated tax amount due to be credited to the budget of the relevant subject of the Russian Federation for the tax (reporting) period, calculated by the taxpayer without taking into account the provisions of this article, and the calculated tax amount due to be credited to the budget of the relevant subject of the Russian Federation for the tax (reporting) period, calculated without taking into account the provisions of this article, provided that the tax rate is applied at a level of 5 percent, unless another tax rate is determined by the decision of the subject of the Russian Federation (ceased to be in force as of May 1, 2019)¹.

The maximum amount of the investment tax credit is determined as the difference between the calculated tax amount to be credited to the budget of the relevant subject of the Russian Federation for the tax (reporting) period, calculated by the taxpayer without taking into account the provisions of this article, and the calculated tax amount to be credited to the budget of the relevant subject of the Russian Federation for the tax (reporting) period, calculated without taking into account the provisions of this article, provided that the tax rate is applied at a level of 5 percent, unless another tax rate is determined by the decision of the subject of the Russian Federation. At the same time, the calculated tax amount to be credited to the budget of the relevant subject of the Russian Federation for the tax (reporting) period is also determined without taking into account the expenses listed in paragraph 9 of article 258 of this Code, and the corresponding amount of depreciation in relation to fixed assets listed in the first paragraph of paragraph 4 of this article².

Tax Code of the Russian Federation, as amended on 2019-01-01, Art. 286-1, subpara. 3, which ceased to be in force from 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Tax Code of the Russian Federation, as amended on 2024-01-01, Art. 286.1, para. 2.1 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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