Russian authorities are preparing a package of measures aimed at stimulating the development of domestic large foundational artificial intelligence models. The key idea is not to restrict the technology with bans, but to create attractive financial conditions for its development.
As part of the preparation of by-laws for the AI law that came into force in July, the Digital Economy ANO has sent a number of proposals to the Ministry of Digital Development. The central instrument should be an annual regional investment tax deduction on corporate income tax. Its amount is proposed to be capped at 20 billion rubles per organization until 2030.
Incentive mechanics and key figures
The logic is simple: a company can qualify for the deduction if its own investments are five times greater than the amount of the benefit. The mechanism will also apply to the purchase of equipment, with Moscow likely to be the main region of operation, accounting for about 90% of such expenditures.
A more straightforward approach is also envisaged — accounting for expenses on creating national and sovereign AI models at a triple rate. According to the authors' calculations, savings on corporate income tax would compensate for up to 50% of invested funds. Costs for fine-tuning models are proposed to be capitalized and included in the cost of the new product.
For companies engaged in refining software using AI, expenses are proposed to be accounted for at a double rate. This, according to estimates, would allow developers to recover from 5% to 25% of invested funds. Fine-tuned models are planned to be entered into the register of Russian software as a new product.
Separately, a reduction of insurance premiums to 7.6% is being considered for companies involved in the development and distribution of AI models. Moreover, a zero rate is proposed for legal entities within the same group as the developer of a sovereign or national model, although this measure will not apply to banks.
Authorities' position: sovereignty over bans
A representative of the office of Deputy Prime Minister Dmitry Grigorenko confirmed that the proposals are at the stage of development and are being discussed with the industry. The authorities' fundamental position is a rejection of bans. Grigorenko emphasized that the issue of technological sovereignty is "far more multifaceted" than mere restrictions, and starting with bans would be wrong. He recalled the two global approaches — the closed American one and the open Chinese one — noting that the course chosen by Russia is the most balanced.
My view: This is a timely and pragmatic step. Instead of isolating the market, the authorities are trying to create conditions for competing with global players. However, the effectiveness of these measures will directly depend on how quickly and transparently the deduction mechanism begins to operate, and whether it turns into a tool for supporting only a limited circle of companies.