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Research & Development and Government Incentives

The legislative environment in Russia is now aimed at creating new opportunities for business. The Russian government, at both federal and regional levels, offers generous grants, credits and tax incentives for investors in sectors such as agriculture and high technology. A specific Research & Development tax incentive, a 150% “super deduction”, is also available. These incentives and grants are useful tools for increasing business profitability, creating immediate tax savings and improving cash flow.

Are you aware of all of the tax incentives?

If a company … It may benefit from…
is focusing on developing a new product or technology in the energy efficiency, nuclear engineering, space technology, medicine or
IT industries and is ready to move to Moscow
the Skolkovo regime (reduced burden for almost all taxes)
is planning to invest in building/renovating a plant or other equipment/property regional tax incentives (profit and property tax reductions)
is planning to build a manufacturing plant, establish an R&D centre/high-technology company or start a hospitality business (in specific locations determined by the Russian government) Special Economic Zones (reduced burden for almost all taxes)
is conducting certain R&D activities a 150% “super deduction” of respective costs to reduce profits tax
is engaged in software development, media activities or engineering activities reduced social contribution rates
is engaged in medical or educational activity 0% profits tax rate
is a producer of agricultural goods 0% profits tax rate, reduced social contribution rates

How Deloitte can help

Our services include:

  • initial feasibility review and analysis of potential claims
  • assistance in obtaining tax incentives on a turn-key basis or support at various stages
    of the process:
    • preparation of application and supporting documents for a claim
    • negotiations with the authorities
    • review of draft agreements with the relevant government bodies
  • assistance related to incentive filing and information requests or challenges from relevant government bodies
  • support with the settlement of tax disputes together with the Deloitte tax dispute resolution team
  • unique advisory work related to the company’s R&D activity (initial feasibility study, development of claim methodology, assessment of relevant tax benefit, assistance with preparation and review of draft R&D reports, analysis of possible risks and development
    of risk mitigation plans).

Common aspects of the R&D and GI service delivery model

Our approach is aimed at delivering savings to your business with manageable risk.

Exceed your expectations

We help regional governments to formulate the basic conditions for providing regional tax incentives to investors, and closely cooperate with Special Economic Zones in Russia and Skolkovo Innovation Centre. We are also involved in advising the Russian government on establishing the best R&D regime options, and assisted the Federal Tax Service in building a methodology for carrying out tax review of R&D claims.

We have an experienced team comprised of tax consultants, software engineers, engineers and technology specialists. This combination of tax, financial and technical professionals ensures that we are able to liaise with your teams and talk to them ‘in their language’ to prepare robust claims with minimal disruption to your core business, and produce supporting claim documentation applying a proven methodology. Deloitte has the largest Global R&D Tax Services team, and we believe that our international experience will be of relevance.

For an overview of the available Russian R&D and government incentives, please see our informational bulletin.

For more information, please contact your tax consultant or Vasily Markov, Director, who leads our Research & Development and Government Incentives programme in Russia.

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  • Vasily Markov, Director, CIS Tax & Legal, R&D and Government Incentives
    +7 (812) 703 71 06, ext. 2556
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