According to RIA Novosti, the document, in particular, establishes an investment tax deduction for the costs of installing, testing, adapting and modifying software and databases included in the unified register of Russian software, as well as fixed assets included in the unified register of Russian radio electronic products.

The deduction will also be provided for the costs of training employees who maintain such software, databases and objects.

For organizations that design and develop electronic (radio-electronic) products, electronic component base, as well as materials and technologies for such a base (according to the list approved by the Russian government), the income tax is reduced: the rate to the federal budget will be 3%, to the regional budgets - 0 %.

Similar rates will apply to manufacturers of such products and components.

Keywords: