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Law clarifies provisions governing tax breaks for residents of special economic zones

February 11, 2026

Vladimir Putin signed Federal Law On Amendments to Parts One and Two of the Tax Code of the Russian Federation.

The Federal Law is aimed at improving the legal framework regulating preferential tax regimes applied by residents of priority development territories (including international advanced development territories), the Free Port of Vladivostok, the Russian Arctic, special economic zones, the special economic zone in the Kaliningrad Region, as well as the free economic zone in the Republic of Crimea and the federal city of Sevastopol.

February 11, 2026