Tax Incentives for Education and Health Care

The Russian government has approved a list of educational and medical activities which will be exempt from income tax. Last year, the law was passed to exclude the medical and educational organizations from income tax until January 1, 2020. The list of activities that could use the special regime had to be set by the Government.

According to the regulation, a wide range of organizations will be able to benefit: those engaged in general medical practice, nutrition or physical therapy, sport medicine, medical massage, transportation of organs and tissues, storage and transportation of donated sperm. Also, the list includes various types of medical examinations and expertise, laboratory work, medical statistics, nursing. The list also includes therapeutic and surgical cosmetology, chiropractic and dentistry.

With regard to educational activities, the list includes the full spectrum from preschool to postgraduate education as well as supplementary and vocational programs.