According to paragraph 2.1 of Article 283 of the Tax Code of the Russian Federation, a loss incurred in a tax period reduces the tax base for profits tax by no more than 50% (this limitation applies to tax periods from 01.01.2017 to 31.12.2026). Now this restriction does not apply to a closed list of activities. From 01.01.2025 it is specified that the restriction is removed for taxpayers applying reduced income tax rates.

In addition, from 01.01.2025, the rule according to which loss carry-forward is not applied when carrying out activities, the profit from which is taxed at 0% rate, is unified. At present, such rule applies only to activities specifically named in clause 1 of Article 283 of the Tax Code of the Russian Federation.