Russia is developing a package of tax benefits for creators of national and sovereign large foundational artificial intelligence models. According to "Vedomosti", citing proposals from ANO "Digital Economy" sent to the Ministry of Digital Development in late July, several key support measures are being discussed.

Among the proposed measures is an annual regional investment tax deduction on corporate income tax for expenses incurred in creating an AI model. The benefit threshold could be set at no more than 20 billion rubles per organization until 2030, provided that the companies' investment volume is five times the deduction amount. The mechanism's effect may also extend to equipment acquisition costs, and Moscow is likely to be the primary region for its application.

In addition, it is proposed to account for expenses for creating national and sovereign AI models at three times their actual cost. According to the authors of the document, this will allow for compensation of up to 50% of invested funds through corporate income tax savings. Expenses for retraining models are also proposed to be capitalized and included in the cost of the new model. Another measure provides for the possibility of accounting for expenses for refining programs using AI and subsequent refinements of programs from the Ministry of Digital Development's register at double their actual cost.

For organizations involved in the development and distribution of AI models, it is proposed to establish a reduced rate of insurance contributions at 7.6%. A zero rate is also being discussed for legal entities that are part of the same group as the developer of a sovereign or national model and are involved in its development and distribution. The list of such companies must be approved by the Russian government, and this measure will not apply to credit organizations.

The Ministry of Digital Development confirmed to "Vedomosti" that proposals for additional support measures for Russian AI model developers are under development and are being discussed with industry representatives. The office of Deputy Prime Minister Dmitry Grigorenko also reported that the development of measures continues within the working group created by the decision of the government subcommission for the development and implementation of AI. However, final decisions on specific tools and volumes of support have not yet been made.