In 2026, there are three main types of support available in Russia for AI projects: RFIT grants for strategically important projects to create domestic IT solutions, with required co-financing reduced to 20% for AI projects; Innovation Assistance Fund competitions for small companies developing AI; and a 2x tax multiplier for expenses on acquiring rights to software and databases under corporate profit tax. The first two tools are intended for developing new solutions, not for purchasing implementation services, so they will not be suitable for most companies that are simply introducing AI into their processes. For them, tax and regional incentives, along with sound project economics, are more realistic.
Prepared by AIrassvet based on publicly available sources, verified on October 1, 2026. It is intended for business owners and CFOs, CIOs, heads of digital transformation, and founders of AI developer companies. Program terms change from one funding round to the next; this is not financial, tax, or legal advice, and you should review the program operator's documentation before applying. AIrassvet is not a program operator and does not advise on application preparation; the section at the end describes the publisher's services.
Contents
- In Brief: What Incentives Are Available and Who They Fit
- RFIT Grants for Strategically Important Projects
- Innovation Assistance Fund Competitions
- 2x Tax Multiplier for Software Expenses
- Why a Grant Is Not Right for Every AI Project
- How to Prepare a Project to Secure Support
- Grant Funding Risks
- Frequently Asked Questions
- Primary Sources and Verification Method
In Brief: What Incentives Are Available and Who They Fit
| Incentive | Who It's For | Key Conditions | Where to Look |
|---|---|---|---|
| RFIT Grant for a Strategically Important Project | A large customer together with a developer of a domestic IT solution | Grant from RUB 100 million to RUB 2 billion, project term of 12–48 months, co-financing of at least 20% for AI and defense-industrial projects and at least 50% for others | Strategically Important Project selection site |
| Innovation Assistance Fund AI competitions | Small innovative companies developing AI products | Separate competitions with their own terms and deadlines | Fund competitions |
| 2x corporate income tax multiplier | Companies that acquire rights to software and databases | Since 2025, a 2x multiplier applies to expenses for acquiring rights; it does not apply to software adaptation and modification | Ministry of Finance clarification |
Below are the details for each measure and practical takeaways for business.
RFIT Grants for Strategically Important Projects
Strategically Important Projects (SIP) is a grant program for the development and deployment of domestic IT solutions to replace foreign software. The operator is the Russian Information Technology Development Fund (RFIT). Key terms published on the selection website:
- Grant amount: from RUB 100 million to RUB 2 billion.
- Co-financing: for projects in artificial intelligence and defense-industrial organizations — at least 20%; for all other participants — at least 50%. In other words, for AI projects, the grant can cover up to 80% of the budget.
- Implementation period: from 12 to 48 months.
- Technology maturity: readiness level of at least 5 under GOST R 71726-2024.
- Result: the developer's revenue from commercializing the solution must be at least 110% of the grant amount no later than five years later, or the solution must be deployed at no fewer than three organizations.
- Taxes: the participant and developer must ensure taxes and insurance contributions of at least 100% of the grant amount are accrued.
According to Garant data, the selection rules were approved by Russian Government Decree No. 1888 dated December 26, 2025; among the requirements are the use of a domestic technology stack and retention of exclusive rights to the results by the recipients. In September 2026, according to media reports citing the Ministry of Digital Development, applications were opened for the next selection round: from September 11 to October 19, 2026, with results expected to be announced by the end of the year.
What this means in practice. SIP is a tool for large-scale projects: the client company and the developer create a solution that can then be rolled out. If your company is a large customer with a need for which no domestic solution exists, and there is a developer ready to take on revenue or rollout obligations, the program is worth considering. For deploying ready-made AI tools in a mid-sized company, SIP's scale and obligations are usually excessive.
Innovation Assistance Fund Competitions
The Innovation Assistance Fund supports small innovative companies. As part of the national "Digital Economy" program, the fund runs competitions dedicated to artificial intelligence, such as the "Code-AI," "Start-AI," and "Development-AI" series. Their terms — grant amount, company age requirements, co-financing, and focus areas — differ and change from one round to the next.
These competitions are suitable for companies that develop their own AI product: in computer vision, natural language processing, speech recognition and synthesis, and decision support systems. They are usually not suitable for a company that needs to implement AI in its own processes. Current terms are published on the fund competitions page; as of the verification date, the fund's website was not available for automated reading, so we are not providing specific amounts or dates.
2x Tax Multiplier for Software Expenses
For most companies implementing AI, the most accessible measure is tax-related. In a Ministry of Finance letter dated 12/05/2024 No. 03-03-06/1/122830 , the application of subparagraph 26 of paragraph 1 of Article 264 of the Russian Tax Code is explained:
- expenses for acquiring rights to use computer programs and databases, incurred starting in 2025, are included in corporate profit tax calculations with a multiplier of 2 (before 2025, the multiplier was 1.5);
- the multiplier does not apply to expenses for adapting and modifying software and databases as of January 1, 2025.
Practical takeaway: when planning an AI project, it matters how the expenses are structured — as the acquisition of software rights or as services for adaptation and customization. The tax impact depends on that. Clarify the conditions for applying the multiplier, including the requirements for the software itself, with your accountant or tax advisor before signing the contract.
Why a Grant Is Not Right for Every AI Project
A grant may look like free money, but for a typical AI implementation project in a company, it often is not a fit:
- Scale. The minimum SIP grant is RUB 100 million, while a pilot for an AI assistant or process automation usually costs far less. Budget benchmarks are covered in the article Cost of Implementing AI in Business in 2026.
- Subject of Support. The programs fund the creation of domestic solutions, not the purchase of implementation services for ready-made tools.
- Obligations. Revenue from scaling, deployment in multiple organizations, tax obligations, and reporting.
- Timing. Selection, expert review, and signing the agreement take months, while an AI project pilot can often be completed faster than the selection process runs.
That is why, for most companies, the right sequence is this: first a pilot funded with internal resources and a measurable result, then scaling, and only for truly large initiatives, a search for grant support. How to quickly validate a hypothesis is covered in the article AI MVP in 30 Days.
How to Prepare a Project for Funding
If your project fits the program, you need to come to the application with a well-developed project. A typical set of materials worth preparing regardless of the specific competition:
| What to Prepare | Why | How It Relates to the Requirements |
|---|---|---|
| Description of the problem and the solution being replaced | Show which foreign software or manual process is being replaced | The goal of the OZP program is to replace foreign software |
| Proof of technology maturity | Show that the solution works in practice, not just in theory | Readiness level of at least 5 under GOST R 71726-2024 |
| Pilot results | Substantiate the impact with measured data | A stronger application and project economics |
| Architecture on a domestic tech stack | Confirm the technology requirement | Domestic technology stack |
| Scaling plan or revenue plan | Show how the obligations will be met | 110% of the grant amount in revenue or implementation in 3 organizations |
| Budget with co-financing | Show sources of internal funds | At least 20% for AI projects |
| Technical specification | Document the scope of work and acceptance criteria | Monitoring compliance with the agreement |
Requirements for technical specifications for AI systems are in the article Technical Specification for an AI Agent, and the methodology for calculating impact is in the article How to Properly Measure ROI from Automation.
Risks of Grant Funding
| Risk | How It Appears | How to Reduce It |
|---|---|---|
| A product built for the grant, not the market | The solution is created to win selection, but users do not need it | First validate demand with a pilot and a customer |
| Failure to meet obligations | Revenue or the number of deployments was not achieved | A realistic scaling plan, conservative assumptions |
| Schedule delays | The business problem is solved later than needed | A parallel pilot funded with internal resources |
| Stack limitations | The domestic technology requirement changes the architecture | Check the availability of the needed models and infrastructure in advance |
| Change in conditions | The new selection is run under updated rules | Verify the current operator documentation before applying |
Frequently Asked Questions
Can you get a grant to implement AI in your company?
Most often, no. Large grants, such as RFIT’s specially significant projects, fund the creation and scaling of domestic IT solutions with obligations for revenue or the number of deployments. For implementing ready-made tools in your own company, tax incentives and regional support programs are more accessible.
How much is the RFIT grant for an AI project?
According to the terms on the specially significant projects competition website, the grant ranges from 100 million to 2 billion rubles, and co-financing for artificial intelligence projects and defense-industrial organizations is at least 20%. The project duration is from 12 to 48 months.
Until what date are OZP grant applications accepted in 2026?
According to media reports citing the Ministry of Digital Development press service, applications for the selection of specially significant projects in 2026 are being accepted from September 11 to October 19, and the results are expected to be announced by the end of the year. Check the deadlines for upcoming selections on the operator’s website.
What grants are available for AI startups?
Small innovative companies can participate in the Foundation for Assistance to Innovation’s competitions dedicated to artificial intelligence, such as Code-AI, Start-AI, and Development-AI. The grant amount, requirements, and deadlines depend on the competition and round and are published on the foundation’s website.
Can you reduce taxes when buying an AI solution?
According to the Finance Ministry’s explanation, expenses for acquiring rights to use computer programs and databases incurred starting in 2025 are recognized for corporate profit tax purposes with a coefficient of 2. The coefficient does not apply to expenses for software adaptation and modification. Confirm the applicable conditions with a tax advisor.
Where should you start if you want support for an AI project?
Start with a pilot funded with your own resources and a measurable result. It will show whether the solution works and what effect it delivers, and the pilot results and a well-developed architecture will be needed for any support application.
Source Documents and Verification Method
Verified on October 1, 2026:
- RFIT specially significant projects selection website — grant amount, co-financing, term, technology readiness level, obligations for revenue, scaling, and taxes.
- Garant: New Conditions for Selecting Grant-Funded Specially Significant IT Projects — Government Decree of the Russian Federation No. 1888 dated 12/26/2025, domestic stack, exclusive rights.
- IT Channel News, September 14, 2026 — application deadlines with a reference to the Ministry of Digital Development press service.
- ConsultantPlus: Ministry of Finance letter dated 12/05/2024 No. 03-03-06/1/122830 — a coefficient of 2 for expenses to acquire rights to software and databases.
- Innovation Promotion Fund: competitions — the names of the AI competitions are listed based on search results; the fund’s website did not open for automated reading on the verification date, so the terms are not included.
Applicability, preparation, and risk tables — editorial analysis by AIrassvet. Application deadlines are based on media reports citing the Ministry of Digital Development and should be verified on the operator’s website.
How AIrassvet helps prepare an AI project for scaling
Government or investor support starts with a project that has already proven its impact. If you are planning a large AI project, it makes sense to work through the technical side in advance. On the AIrassvet website, which also uses the name “AI Studio of Vladimir Lomtev,” the following areas are described as applicable to this task:
- Process audit and data preparation to define the task, baseline metrics, and success criteria for the project.
- MVP development and a pilot on real data to achieve a measured result.
- Deployment and further training of language models on the customer’s servers if the project needs to run in its own environment.
- Integration, testing, launch, and team training when scaling the solution.
The first step is to choose one process, describe its current metrics, data sources, constraints, and the criterion by which you will consider the pilot successful.
Bottom line: pilot first, then support
In 2026, the government strengthened support for AI projects: in the selection of especially significant projects by the Russian Development Fund for Information Technologies (RDFIT), they require less co-financing, the Innovation Promotion Fund runs competitions for AI developers, and expenses to acquire rights to software are counted for corporate income tax with a coefficient of 2. But grants are intended for creating and scaling solutions, not for implementing ready-made tools.
For most companies, the sensible path is a pilot funded with their own resources and a measurable result, then scaling, and only for large tasks, seeking grant support. Check the terms on the websites of program operators: they change from one selection round to the next.