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On February 11, 2026, Federal Law No. 18-FZ was adopted, introducing significant changes to the application of tax incentives for residents of Advanced Special Economic Zones (ASEZs), Special Economic Zones (SEZs), and Free Ports. The new requirements aim to enhance the efficiency of tax preferences by linking them to actual investments.
What Has Changed
The law adds a new Article 56.1 to the Russian Tax Code, which establishes special rules for applying reduced tax rates, benefits, and reduced insurance premium rates for residents of preferential territories.
Key Changes:
- Linking Benefits to Investments. For ASEZ residents, the application of reduced coefficients (such as the coefficient used in calculating mineral extraction tax) is limited to the period during which the total tax savings do not exceed the amount of actual capital investments specified in the agreement. Once savings exceed investments, the right to the benefit is lost.
- Efficiency Control. A mechanism is introduced to calculate the maximum amount of tax benefits (the so-called "maximum ASEZ benefit") on a cumulative basis, allowing for the tracking of the ratio between benefits received and actual investments made.
- Adaptation of Regional Legislation. Constituent entities of the Russian Federation must bring their laws into compliance with the new federal standards by December 1, 2027.
What This Means for Businesses
For companies already operating in ASEZs, SEZs, or Free Ports, as well as for those planning to obtain resident status, it is important to consider the following changes:
- benefits are no longer indefinite; they are now tied to the actual volume of investments;
- it is necessary to track tax savings on a cumulative basis and compare them with capital investments made;
- exceeding savings over investments results in the loss of the right to preferential rates and coefficients.
Risks for Businesses
Failure to comply with the new requirements or incorrect calculations may lead to:
- additional tax and contribution assessments for periods when benefits were improperly applied;
- penalties and fines;
- loss of resident status or termination of the agreement.
What to Do Now
Companies enjoying benefits in preferential territories are advised to:
- Analyze actual investments and compare them with the tax savings received.
- Assess whether the benefit threshold established by the new law has been exceeded.
- Adjust accounting and tax policies accordingly.
- Review business plans and investment programs where necessary.
Acsour experts are ready to:
- analyze your investments and tax savings for compliance with the new requirements;
- verify the correct application of preferential rates and coefficients;
- prepare recommendations for adapting accounting policies and tax registers;
- advise on interactions with regulatory authorities;
Contact us — we will assess your situation and help you retain your benefits without risks.
