ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of March 2, 2026 No. 210

About modification of the Order of the Government of the Russian Federation of November 28, 2024 No. 1638

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to the order of the Government of the Russian Federation of November 28, 2024 No. 1638 "About parameters of application of the federal investment tax deduction" (The Russian Federation Code, 2024, No. 49, the Art. 7614).

2. This resolution becomes effective from the date of its official publication and extends the action to the legal relationship which arose since January 1, 2026.

Approved by the Order of the Government of the Russian Federation of March 2, 2026 No. 210

Changes which are made to the Order of the Government of the Russian Federation of November 28, 2024 No. 1638

1. State Item 1 in the following edition:

"1. Determine that the taxpayers of the income tax of the organizations specified in Item 1 of article 286.2 of the Tax Code of the Russian Federation are the organizations which main type of economic activity is one of types of economic activity under the All-Russian Classifier of Economic Activities (OK 029-2014 (Edition KDES 2) according to the list according to appendix (except for the taxpayers specified in Item 10 of article 286.2 of the Tax Code of the Russian Federation). The main type of economic activity of such taxpayer is determined by the code of main type of economic activity containing in the Unified State Register of Legal Entities as of January 1, 2024".

2. State item 4 in the following edition:

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