Russian authorities have set a course toward actively stimulating the national artificial intelligence sector, preparing a package of substantial tax preferences for developers. This concerns creating favorable conditions for those engaged in building large foundational models, which is a critically important step toward achieving technological sovereignty.
At the center of attention are proposals prepared as part of implementing the AI law. The key measure will be an annual investment tax deduction on corporate profit tax, which will cover expenses on developing AI models. The proposed threshold is up to 20 billion rubles per organization until 2030. However, there is an important condition: to qualify for the deduction, a company must invest five times more than the amount of the benefit. This creates a clear and transparent mechanism for stimulating large-scale investments.
It is also proposed to introduce a mechanism for accounting expenses on creating national and sovereign AI models at triple the amount. In my estimation, this will allow compensating up to 50% of invested funds through savings on corporate profit tax. The logic here is simple: the state is ready to share with business the costs of such capital-intensive projects, which would otherwise be unprofitable.
Expansion of benefits and insurance relief
Support measures are not limited to tax deductions alone. The possibility is being considered of accounting expenses on refining software using AI at double the amount, as well as capitalizing costs for further training of models, including them in the cost of a new product. This will allow developers to recover from 5% to 25% of invested funds.
Separately worth highlighting is the initiative to reduce insurance contributions to 7.6% for companies engaged in the development and distribution of AI models. Moreover, for legal entities affiliated with developers of sovereign or national models, a zero rate is proposed. This is a serious step toward reducing operational costs and increasing the industry's attractiveness for talent.
Authorities' position: development without prohibitions
It is telling that the government completely rules out prohibitive measures. The course toward technological sovereignty is recognized as "highly multifaceted," and starting it with restrictions would be a mistake. Russia intends to adhere to a balanced approach, choosing between the closed American and open Chinese development models. This is the most measured path, which will allow not only catching up but, in the long term, overtaking competitors.
My analysis: Such a set of measures is not merely support but a clear signal to the market about a strategic priority. Given that about 90% of such expenses fall on Moscow, it is the capital that may become the main beneficiary of the new policy. However, success will depend on the speed of adopting subordinate legislation and the readiness of business for large-scale capital investments. In the long term, this could radically change the balance of power in the global AI market.