FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 25, 2026 No. 154-FZ

About introduction of amendments to the Federal law "About Development of Small and Medium Entrepreneurship in the Russian Federation"

Accepted by the State Duma on May 13, 2026

Approved by the Federation Council on May 20, 2026

Article 1

Bring in the Federal Law of July 24, 2007 No. 209-FZ "About development of small and medium entrepreneurship in the Russian Federation" (The Russian Federation Code, 2007, No. 31, Art. 4006; 2009, No. 31, Art. 3923; 2013, No. 27, Art. 3477; No. 30, Art. 4071; 2015, No. 27, Art. 3947; 2016, No. 1, Art. 28; No. 26, Art. 3891; No. 27, Art. 4198; 2017, No. 31, Art. 4756; 2018, No. 32, Art. 5106; 2019, No. 29, Art. 3852; No. 30, Art. 4147; 2020, No. 44, Art. 6891; 2021, No. 27, Art. 5133, 5187; 2022, No. 27, Art. 4598; 2025, No. 21, Art. 2538; No. 52, Art. 8342) following changes:

1) regarding 3rd Article 4 the fourth offer to state in the following edition: "Category of the subject of small or medium business for legal entities who received project participant status according to the Federal Law of September 28, 2010 No. 244-FZ "About the innovative center "Skolkovo" or according to the Federal Law of July 29, 2017 No. 216-FZ "About the innovative scientific and technological centers and about modification of separate legal acts of the Russian Federation" and according to the procedure and on conditions which are stipulated by the legislation the Russian Federation about taxes and fees use the right to release from discharge of duty of the taxpayer by submission of the tax statements allowing to determine the size of income gained from implementation of business activity for prior calendar year it is determined depending on value of average number of workers for prior calendar year, determined according to Item 2 of part 1.1 of this Article.";

2) in Article 4.1:

a) regarding 4 figures "6.5" to replace with figures "6.6";

b) regarding 4.1 figures "6.5" to replace with figures "6.6";

c) in part 5:

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