Tatarstan Investment Development Agency

12 January 2026, Monday

MONITORING OF LEGISLATIVE CHANGES

FOR THE PERIOD FROM 01.12.2025 TO 30.12.2025

1. New legislation regulating investment activity in the Russian Federation

- Priority rights have been secured for bona fide concessionaires

The specifics of concluding a concession agreement in relation to heat supply facilities, centralized hot and cold water supply systems, and sanitation with a person who is a concessionaire under the current agreement have been established.

Bona fide concessionaires have received a preferential right to conclude a concession agreement in respect of the facilities included in the current agreement without holding a tender. The condition is the absence of facts of non-fulfillment or improper fulfillment of the concessionaire's obligations and the achievement of the planned values of its performance indicators. If the objects of the current concession agreement are facilities located in the price zones of heat supply, the unified heat supply organization has such a preferential right.

The amount of investment obligations under the concluded concession agreement has been determined. It must be at least the largest of two values: either the amount of investments required to implement the measures provided for in the updated heat or water supply schemes for the period from the beginning of the new concession agreement to the end of the relevant schemes, or twice the amount of the concessionaire's required gross revenue under the current agreement for the last full calendar year before submitting the proposal for the conclusion of a concession determined by the regulatory authority when setting tariffs.

The grounds for canceling an already made decision to conclude a concession agreement have been established.

The law comes into force on March 1, 2026, with the exception of provisions for which a different deadline is provided.

Basis: Federal Law No. 464-FZ dated 12/15/2025 "On Amendments to the Federal Law "On Concession Agreements" and Article 2 of the Federal Law "On Amendments to the Federal Law "On Concession Agreements"

Digest option: Priority rights have been secured for bona fide concessionaires: they have received a preferential right to conclude a concession agreement in respect of the facilities included in the current agreement without holding a tender. The amount of investment obligations under the concluded concession agreement is also determined, which depends either on investments in planned activities under the concession agreement, or on the amount of the concessionaire's revenue under the already existing concession agreement. (Federal Law No. 464-FZ dated 12/15/2025 "On Amendments to the Federal Law "On Concession Agreements" and Article 2 of the Federal Law "On Amendments to the Federal Law "On Concession Agreements")

- The conditions for attracting investments in the renovation of the municipal infrastructure have been determined

The mechanism of formation, official approval and implementation of control and supervisory measures regarding the implementation of investment programs in the field of heat, water supply and sanitation has been fixed. The legal grounds have been identified, in the presence of which the approval of an investment program for a resource-supplying organization is a mandatory requirement.

The investment program should include measures to prevent emergencies; measures for the technological connection of capital construction facilities to engineering heat supply networks, centralized water supply and sanitation systems; measures to increase the production capacity of heat sources and network infrastructure; measures for the creation and modernization of facilities in cases stipulated by concession agreements or regulatory agreements concluded for a period exceeding the period of validity of the heat supply scheme, as well as measures for the reconstruction of facilities according to the results of surveys conducted after the approval of the relevant schemes.

The principle of targeted use of depreciation deductions, which are taken into account in tariff formation, is established, with a specification of the permissible directions of their expenditure. In addition to financial support for investment programs, depreciation charges can be used to fulfill obligations to return attracted external investments, as well as to finance emergency response measures and investment programs for subsequent periods.

The requirements and methodological provisions regarding the implementation of regional state control (supervision) over the implementation of investment programs have been unified.

The institute of regulatory agreements is being introduced in the field of heat supply.

In order to digitalize the processes of tariff regulation and regulation of investment activity, it is possible to use the Federal State Information System "Unified Information and Analytical System".

The law will enter into force on September 1, 2026. Some provisions will enter into force on January 1, 2027.

Basis: Federal Law No. 576-FZ dated December 29, 2025 "On Amendments to Certain Legislative Acts of the Russian Federation"

Digest option: The conditions for attracting investments in the renovation of the municipal infrastructure have been determined. The principle of targeted use of depreciation charges and the mechanism of formation, official approval and implementation of control and supervisory measures regarding the implementation of investment programs in the field of heat, water supply and sanitation have been established. The list of measures to be included in the investment program has been fixed (Federal Law No. 576-FZ of December 29, 2025)

2. Normative initiatives in the field of investment activity

- Subsidies for the creation and modernization of agricultural facilities: the rules for the competitive selection of investment projects will be clarified

Subsidies are provided to the subjects of the Russian Federation in order to compensate for part of the actual costs incurred for the creation and (or) modernization of facilities of the agro-industrial complex, as well as for the purchase and commissioning of equipment for labeling certain categories of dairy products under the mandatory labeling system. To distribute subsidies, the Ministry of Agriculture of the Russian Federation organizes the selection of investment projects on a competitive basis, as well as applications from the subjects of the Russian Federation for reimbursement of part of the costs of labeling equipment. An adjustment of the selection procedure is envisaged.

Information support for the process will be limited to the publication on the Ministry's official website of a notice on the start of receiving documentation on investment projects and applications for reimbursement of labeling equipment costs. The current version also provides for the publication of a notice of the selection within the framework of the current financial year.

Basis: Draft Order of the Ministry of Agriculture of the Russian Federation "On Amendments to the Procedure for the Competitive Selection of Investment Projects, as well as Applications for reimbursement of Part of the costs of labeling equipment submitted by the Subjects of the Russian Federation, approved by Order of the Ministry of Agriculture of the Russian Federation dated 08/01/2024 No. 448" (prepared by the Ministry of Agriculture of the Russian Federation on 12/12/2025)

Digest option: The accounting procedure for income from the implementation of an investment project has been clarified under the Agreement on the Protection and Promotion of Investments: if all activities of a participant in the NWPC are related to the implementation of an investment project that is the subject of the NWPC, separate accounting is not conducted (Draft Order of the Ministry of Agriculture of the Russian Federation "On Amendments to the Procedure for the Competitive Selection of Investment Projects, as well as Applications to reimburse part of the costs of marking equipment provided by the subjects of the Russian Federation, approved by the Order of the Ministry of Agriculture of the Russian Federation dated 08/01/2024 No. 448")

3. Explanations of state authorities

- Clarified the accounting procedure for income from the implementation of an investment project within the framework of the Agreement on the Protection and Promotion of Investments

The participant of the NWPC determines the tax base for income tax from activities related to the implementation of an investment project that is the subject of the NWPC, separately from the tax base determined for other types of activities. A similar requirement is established when a participant enters into several NWPC agreements.

The Tax Policy Department of the Ministry of Finance of the Russian Federation explained that if all the activities of a participant in the NWPC are related to the implementation of an investment project that is the subject of the NWPC, separate accounting is not conducted.

Income (expenses), including non-operating ones, received (incurred) from activities related to the implementation of an investment project, which is the subject of the NWPC, are taken into account when taxing profits.

Basis: Letter from the Tax Policy Department of the Ministry of Finance of the Russian Federation dated 02.12.2025 no. 03-03-06/1/116787

4. New legislation in the Republic of Tatarstan

- Changes in the mechanism of implementation of agreements on protection and promotion of investments in Tatarstan

Amendments related to the protection and encouragement of investments have been adopted at the federal level, and the procedure for providing state support measures to reimburse costs in the form of subsidies or tax deductions has been established.

In this regard, the Law on Investment Activities in the Republic of Tatarstan has been adjusted, which regulates the provision of state support measures for investment projects implemented under the agreement on the protection and promotion of investments.

Basis: The Law of the Republic of Tatarstan dated 11.12.2025 No. 85-ZRT "On Amendments to Article 9 of the Law of the Republic of Tatarstan "On Investment Activities in the Republic of Tatarstan" and Article 3 of the Law of the Republic of Tatarstan "On Amendments to Article 9 of the Law of the Republic of Tatarstan "On Investment Activities in the Republic of Tatarstan" and Article 2 of the Law of the Republic of Tatarstan "On amendments to the Law of the Republic of Tatarstan "On Investment Activity in the Republic of Tatarstan"

Digest version: The Law on Investment Activities in the Republic of Tatarstan has been adjusted, which regulates the provision of state support measures for investment projects implemented under the agreement on the protection and promotion of capital investments in terms of the procedure for providing state support measures for cost recovery in the form of subsidies or tax deductions to an organization implementing an investment project. (Law of the Republic of Tatarstan dated 11.12.2025 No. 85-ZRT)

- Investment Memorandum of the Republic of Tatarstan for 2026-2028

The Cabinet of Ministers of the Republic of Tatarstan has approved the Investment Memorandum of the Republic of Tatarstan for 2026-2028, which defines strategic priorities for the development of investment activities in the region for the specified period. The document provides for the annual formation by the Ministry of Economy of the Republic of Tatarstan of a list of priority investment projects corresponding to the main directions of the Republic's investment policy, with subsequent approval by the Cabinet of Ministers of the Republic of Tatarstan.

The Memorandum is aimed at improving the efficiency of interaction between participants in investment activities and at achieving the strategic goal of socio-economic development of the Republic of Tatarstan until 2030. It is recommended as a basis for the development and approval of investment plans by investment entities.

The priority areas in 2026-2028 are the implementation of projects that meet the national goals set by Presidential Decree No. 309 of May 7, 2024, and the priority areas for the development of the Volga Federal District in accordance with the Spatial Development Strategy of the Russian Federation until 2030. The Republic focuses on developing cooperation with the regions of the Russian Federation and foreign partners, improving the investment climate, and providing state support to investors through tax incentives, special investment contracts, and other mechanisms. Important areas are also the development of special economic zones and technology parks, the implementation of export-oriented and import-substituting projects, and the achievement of technological leadership in biotechnology, petrochemistry, radio electronics, agriculture, and medicine. Special attention is paid to the digitalization of the economy using artificial intelligence, information security, the military-industrial complex, transport infrastructure, partner financing and the development of domestic tourism.

Basis: Resolution of the Cabinet of Ministers of the Republic of Tatarstan dated 12/16/2025 No. 1089 "On Approval of the Investment Memorandum of the Republic of Tatarstan for 2026-2028"

Digest version: The Investment Memorandum of the Republic of Tatarstan for 2026-2028 has been approved, which defines strategic priorities for the development of investment activities in the region for the specified period. The Republic focuses on developing cooperation with the regions of the Russian Federation and foreign partners, improving the investment climate, and providing state support to investors through tax incentives, special investment contracts, and other mechanisms. (Resolution of the Cabinet of Ministers of the Republic of Tatarstan dated 12/16/2025 No. 1089 "On Approval of the Investment Memorandum of the Republic of Tatarstan for 2026-2028")

- Tatarstan has approved a new list of priority investment projects for 2026

In order to increase the effectiveness of interaction between participants in investment activities in the Republic of Tatarstan, a new list of priority investment projects for 2026 has been approved, corresponding to the priority areas of investment policy of the Republic of Tatarstan, defined by the Investment Memorandum of the Republic of Tatarstan for 2026-2028.

Priority investment projects have been identified in the fields of agriculture and fish farming, food production, chemical production, production of non-metallic mineral products, production of machinery and equipment, production of vehicles and equipment, production and distribution of electricity, heat, gas and water, wood processing and production of wood products.

A number of projects in the fields of agriculture, food production, chemical production, production and distribution of electricity, gas and water are also included in a separate category of priority investment projects approved for implementation with the provision of state support in the form of tax incentives.

Basis: Resolution of the Cabinet of Ministers of the Republic of Tatarstan dated December 26, 2025 No. 1163 "On approval of the List of priority Investment Projects for 2026 corresponding to the priority areas of Investment Policy of the Republic of Tatarstan defined by the Investment Memorandum of the Republic of Tatarstan for 2026-2028"

Digest option: In order to increase the efficiency of interaction between participants in investment activities in the Republic of Tatarstan, a new list of priority investment projects for 2026 has been approved in the fields of agriculture and fish farming, food production, chemical production, production of non-metallic mineral products, production of machinery and equipment, production of vehicles and equipment, production and distribution of electricity, heat, gas and water, wood processing and production of wood products. (Resolution of the Cabinet of Ministers of the Republic of Tatarstan dated 12/16/2025 No. 1089 "On Approval of the Investment Memorandum of the Republic of Tatarstan for 2026-2028")

- Changes in the regulation of activities in the territory of advanced development, created in the territory of the monotown of the Republic of Tatarstan

The Cabinet of Ministers of the Republic of Tatarstan has approved the procedure for holding events, including field events, to monitor the fulfillment by residents of the territories of advanced development of the Republic of Tatarstan of the terms of agreements on the implementation of activities in the territory of advanced development created on the territory of a single-industry municipality (single-industry city) of the Republic of Tatarstan.

As part of such events, the activities of a resident (head of a legal entity or an authorized representative of a resident) are determined to comply with the terms of the agreement on the implementation of activities in the territory of a single-industry city of the Republic of Tatarstan. Events can be planned or unplanned, on-site or off-site.

The identification of violations that are considered significant based on the results of the events is the basis for initiating the procedure by the Executive Committee of the municipality for the termination of the agreement on the implementation of activities in the territory of a single-industry town.

Basis: Resolution of the Cabinet of Ministers of the Republic of Tatarstan dated 06.12.2025 No. 1049 "On Amendments to Resolution of the Cabinet of Ministers of the Republic of Tatarstan dated 04.02.2016 No. 61 "On Approval of the Procedure for Concluding an Agreement on the Implementation of activities in the territory of advanced development created on the territory of a single-industry municipality (single-industry town) of the Republic of Tatarstan"

Digest option: The procedure for holding events, including field events, has been approved to monitor the fulfillment by residents of the territories of advanced development of the Republic of Tatarstan of the terms of agreements on the implementation of activities in the territory of advanced development created on the territory of a single-industry municipality (single-industry city) of the Republic of Tatarstan. (Resolution of the Cabinet of Ministers of the Republic of Tatarstan dated 06.12.2025 No. 1049)

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Monitoring of legislation