The government has clarified the parameters of the federal investment tax deduction

Mikhail Mishustin, Chairman of the Government of the Russian Federation, signed a decree amending the parameters for the application of the federal investment tax deduction (FINT). The document was prepared by the Ministry of Economic Development of Russia and is aimed at expanding business opportunities for capital investments.
The key innovation was the granting of the right to apply an investment deduction to the members of the group of companies, regardless of their main type of economic activity. Previously, only companies had the right to use financial assets in accordance with a certain OKVED.
The adopted amendments are aimed at increasing investment activity and supporting organizations implementing projects to develop industrial and tourism infrastructure.
For more information, see the official press release of the Ministry of Economic Development of the Russian Federation.
For reference:
The federal investment tax deduction has been in effect in Russia since 2025. The amount of the deduction is 3%. The income tax payment can be reduced by this amount, provided that these funds are invested in the development of production. Companies and organizations engaged in mining, as well as companies operating in the manufacturing sector, are eligible for investment tax deduction.; enterprises providing consumers with electric energy and gas, catering establishments, hotels, organizations engaged in scientific research and development, as well as organizations and companies operating in the field of information technology and telecommunications.