Decree No. 417 of the Government of the Russian Federation of April 3, 2024 changed the norms of expenses for compensations to employees of organizations for the use of personal transport for official purposes.

The previous amounts of these norms of expenses were established by Resolution of the Government of the Russian Federation No. 92 of February 8, 2002.

The limits of compensation for the use of personal vehicles for business purposes have been doubled: for passenger cars with engine capacity up to 2,000 cubic centimeters inclusive – 2,400 rubles, over 2,000 cubic centimeters – 3,000 rubles, for motorcycles – 1,200 rubles.

Compensations within the established norms are included in other expenses related to production and sales when calculating profits tax.

Resolution No. 417 of the Government of the Russian Federation of April 3, 2024 was published on April 5, 2024, comes into force from the date of its official publication and applies to legal relations arising from January 1, 2024.

Profit tax Taxation Tax Code