Translation. Region: Russian Federation –
Source: Government of the Russian Federation – Government of the Russian Federation –
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Document
Resolution of October 31, 2025 No. 1709
Comment
From Mikhail Mishustin's opening remarks at the Government meeting, November 6, 2025
The government has improved the mechanism for investment protection and promotion agreements (IPPAs), allowing organizations implementing investment projects to receive reimbursement for their expenses in the form of a tax deduction. A resolution has been signed on the procedure for providing this form of state support.
The decision will launch a mechanism for reimbursing expenses in the form of tax deductions for the creation, modernization, and reconstruction of transport, energy, utilities, social, and digital infrastructure facilities necessary for the implementation of investment projects.
The tax deduction will be applied to income tax, property tax, and land tax paid in connection with the project. It will amount to up to 50% of the costs of constructing supporting infrastructure facilities used to implement the investment project, and up to 100% of the costs of supporting infrastructure facilities. The deduction amount must not exceed the amount of taxes paid. To qualify, companies must submit documents confirming the amount of expenses incurred to the Ministry of Economic Development.
The SPZPK mechanism, which guarantees unchangeable conditions for the implementation of major investment projects, was launched by the government in 2020, becoming one of the key instruments supporting investment activity. It enables businesses to maintain tax, land use, urban development, and government support measures even if they change nationwide, as well as partially reimburse infrastructure costs and interest on loans.
Announcing the decision takenGovernment meeting on November 6Mikhail Mishustin noted that in the five years since this mechanism was launched, approximately 80 such agreements have been concluded, totaling approximately 4.5 trillion rubles. Thirteen industrial facilities, worth a total of 700 billion rubles, have already been commissioned, creating over 8,000 jobs in more than 10 regions of the country.
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