ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 22, 2025 No. 2088

About approval of criteria of new investment projects, stipulated in Item 1 article 246.3 of the Tax Code of the Russian Federation

According to Item 1 of article 246.3 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed criteria of new investment projects, stipulated in Item 1 article 246.3 of the Tax Code of the Russian Federation.

2. This resolution becomes effective from the date of entry into force of the Federal Law "About Introduction of Amendments to Articles 246.3 and 427 of Part Two of the Tax Code of the Russian Federation".

Approved by the Order of the Government of the Russian Federation of December 22, 2025 No. 2088

Criteria of new investment projects, stipulated in Item 1 article 246.3 of the Tax Code of the Russian Federation

1. The investment project provides creation of new workplaces the, that is workplaces for the first time created by the organization for the purpose of implementation of the investment project.

2. The investment project was not implemented, including purchase costs (creation, production) of fixed assets and other costs for the purpose of implementation of the investment project by the organization realizing this investment project and also person who directly or indirectly belongs 50 percent or more share in the organization, and (or) his affiliated person before date of submission of article 246.3 of the Tax Code of the Russian Federation specified by the organization of the written notice of use of the right to release from fulfillment of duties of the taxpayer according to Item 1 were not performed.

3. The investment project does not provide implementation of the types of activity specified in paragraph four of Item 2 of article 246.3 of the Tax Code of the Russian Federation.

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