Regulatory and tax control shifts in the IT sector: areas to focus on in early 2026

1. An additional criterion is specified for renewal of IT accreditation: IT education expenses must amount to at least 3% of tax savings from IT incentives. The criterion is established to identify IT companies that promote IT education in the country. However, not all educational activities undertaken by IT companies meet the criteria set by the Russian Ministry of Digital Development. In December, it published several draft documents:

• List of specialties and disciplines for accredited companies to incur expenses eligible for claiming renewal of IT accreditation. In its current version, the list for higher education largely coincides with the already familiar list of specialties and disciplines permitting deferment from conscription in accordance with Russian Government Decree No. 490 dated 28 March 2022. The final version is to be adopted by 27 February 2026 in accordance with Russian Government Decree No. 1949 dated 28 November 2025.
• Procedure for conclusion, implementation and assessment of agreements to be entered into by major companies to incur IT education expenses for renewal of their accreditation. Overall, it corresponds to the initiatives proposed by the working group under the Russian Ministry of Digital Development and accounts for amendments to the IT accreditation procedure adopted by Russian Government Decree No. 1949 dated 28 November 2025. The final version is to be adopted by 31 March 2026 in accordance with Russian Government Decree No. 1949 dated 28 November 2025.

2. From 1 March 2026, companies may acquire the significant developer status by entering into agreements with the Russian Government for the development and/or modernization of software and databases with their own funds as part of especially significant projects implemented for import substitution purposes.

No preferences have yet been specified for such companies, but this status is most likely to be used for differentiation of state support measures based on IT companies’ contribution to achieving socially significant goals. 

3. In accordance with subclause 26, clause 1, Article 264 of the Russian Tax Code, the 2x multiplier (K2) may not be applied to expenses incurred to acquire rights to registered software if relevant agreements permit transfer of the rights to third parties. 

4. Legislators are discussing criteria for application of IT incentives by state-owned companies. Earlier, the permission for application of social security incentives by companies directly or indirectly owned by the Russian Federation was added to paragraph 21, clause 5, Article 427 of the Russian Tax Code; Federal Law No. 425 dated 28 November 2025 included the relevant provision in paragraph 21, clause 1.15, Article 284 of the Russian Tax Code. However, the criteria themselves to be set by the Russian Government have not been published yet. Qualifying companies are expected to include developers of state information systems and participants of especially significant projects mentioned in item 2 above.

5. A special focus should be placed on the methodology for assessing the effectiveness of Russia’s IT-related tax incentives. On the basis of conclusions drawn by the Russian Ministry of Digital Development, the Russian Ministry of Finance decides whether to retain, clarify or cancel IT incentives. Their effectiveness is assessed against the following two parameters, with the mechanics of their application remaining unclear: 

• Alignment of incentives with the goals of Russian government programs and/or the goals of the Russian social and economic policy not covered by such programs
• Relevance of incentives for taxpayers

Any software, including that already listed in the Register, must be compatible with at least two operating systems (“OS”) that meet the requirements for trusted Russian software. In exceptional cases, software may be compatible only with one OS – when the holders of rights to the software and OS are members of the same group or the software is used only as part of a hardware package. The requirement will become mandatory on different dates for different types of software, e.g., from 1 September 2026 for office software and from 1 January 2028 for industrial software.

Tighter requirements are set for software the rights to which are held by state corporations, public non-profit organizations and state-owned companies. Such software will be eligible for inclusion in the Register only if revenue, received by the rights holder as a fee for software sold under license or other agreements to organizations within the rights holder’s group, does not exceed 30% of its total revenue from sales of the software for the previous calendar year. 

The Register will be operated by a non-profit organization established by the Russian Government, with the Russian Ministry of Digital Development acting as the organization’s founder with relevant functions and authority (pursuant to clause 3, Article 12.1, Federal Law No. 149 dated 27 July 2006, as amended and to be effective from 1 March 2026). Apparently, the need for a specialized organization stems from the increased focus on monitoring compliance with the existing and  newly introduced criteria for inclusion in the Register.

Inclusion in the Register of Software for Own Needs is not conditioned on receiving income from unrelated parties or meeting the above OS compatibility rules. However, it must be proved that no software-related payments are made to foreign-owned entities (for software to be included in the Register, such payments must not exceed 30% of total revenue from the software according to paragraph c, clause 5 of the rules for creating and maintaining the Register). Thus, intragroup products that do not meet the criteria for inclusion in the Register due to the new requirements may potentially be included in the Register of Software for Own Needs. Inclusion therein currently provides no tax preferences but ensures compliance with critical information infrastructure (CII) requirements, since software used by CII entities must be included in either the Register or the Register of Software for Own Needs (clause 3.6, Article 2, Federal Law No. 58 dated 7 April 2025, as amended on 31 July 2025).

For a product to be included in the list of trusted Russian software and databases, it must meet CII security requirements and additional requirements which will be approved in a to-be adopted government decree. Trusted software may be either software from the Register or software from the Register of Software for Own Needs. Inclusion in the new list is voluntary, and the only preference now is the priority given to trusted software in public procurement tenders (paragraph u, clause 4, Russian Government Decree No. 1875 dated 23 December 2024). As is the case with the significant software developer status, the status of trusted software gives better chances for application of tax and non-tax incentives, including VAT exemptions on transactions with software and databases listed in the Register, which are still granted in 2026.