Russian artificial intelligence developers are set to receive additional financial support and tax benefits. Companies purchasing domestic AI products are proposed to be compensated for part of the cost, while developers themselves would be able to reduce their profit tax based on expenses for creating AI models.

These two measures have been preliminarily approved by the relevant agencies participating in the “AI Support Measures” working group under the government's subcommission for the development and implementation of artificial intelligence technologies. Sources familiar with the positions of the Ministry of Digital Development, the Ministry of Economic Development, and the Ministry of Finance, as well as an interlocutor in one of the financial organizations and a top manager of an IT company participating in the discussion, told "Vedomosti" about this.

The first measure concerns ready-made Russian AI products. The state will be able to compensate the developer for the discount they provide to small or medium-sized businesses when purchasing the product.

Moreover, in the first year, compensation can amount to up to 100% of the product's cost or annual subscription, in the second – up to 50%, and in the third – up to 25%. The maximum support amount for one client will be 200,000 rubles per year.

The buyer will be able to pay the remaining amount after the discount themselves. Support for one client is proposed for three years, but the subsidy cannot be extended for the same product.

The program is designed for Russian software included in the register of domestic software, as well as for software and hardware complexes with AI functions. Primarily, this refers to ready-made, replicable products and cloud services.

However, the developer will not just give a discount and receive compensation. At least half of the clients who used the discount must purchase the same or a comparable product in each subsequent year. If this indicator is not met, the developer will have to find out the reasons and refine the product.

It is proposed that the Russian Foundation for Information Technology Development – the key operator of the Ministry of Digital Development's state programs – or another development institution that already operates under the scheme of subsidizing Russian digital solutions, be made the administrator of the program.

The second measure is intended directly for companies that create AI models. They are offered an investment tax deduction on profit tax from the regional budget.

This refers to expenses for creating AI models. Earlier, ANO "Digital Economy" also proposed taking into account equipment acquisition costs. The maximum deduction amount could be up to 20 billion rubles per organization until 2030.

But such a benefit will only be available if the company's own investments are five times greater than the deduction amount.

According to the developers' assessment, cited in the document, about 90% of potential expenses that can be claimed for deduction will fall on Moscow.

However, the tax benefit has an important limitation: it will primarily help profitable companies. If an organization is operating at a loss, there is nothing to reduce yet. Therefore, for unprofitable startups, a subsidy for discounts for buyers may be more useful.

It is specified that the authorities are considering other options. The final participation criteria, funding volume, and program launch dates will be determined after interdepartmental coordination. The discussion of tax and other support measures continues in the relevant working group under the government's subcommission for AI development.