Sazanov said the ministry is working with industry representatives to determine what changes to tax legislation are needed, and that he expects to submit them in the fall. He did not disclose specific parameters, saying only that the amendments would affect a broad range of industries.
"As for accounting for spending on the defense of facilities and on the restoration of facilities — we are now working together with representatives of various industries on what changes to tax legislation are required. Changes will be needed. I think we will submit them in the fall," Sazanov said on the sidelines of the Moscow Financial Forum, according to Interfax.
The Tax Code currently has no special rules for spending on drone defense. According to The Bell, a company can factor such costs into its profit tax calculation if they are economically justified and documented. But if equipment costs more than 100,000 rubles and has a service life of more than a year, its cost cannot be written off immediately — it is depreciated over its entire period of use.
The Insider recalled that in early August Sazanov spoke about business complaints that certain spending on protection against attacks could not be included in the tax base. At the time, the Finance Ministry estimated that most such costs could already be accounted for, and that the volume of lost budget revenue should not be significant. Sazanov also suggested that the new rules could be extended to cover all of 2026.
In late August, the Russian Union of Industrialists and Entrepreneurs sent a package of proposals to the government. Among them were a profit tax preference equal to part of the costs incurred, the ability to account as non-operating expenses for air defense and electronic warfare equipment that companies transfer to the Defense Ministry and Rosgvardia, and a moratorium on part of environmental fines after attacks. The union asked that the new rules apply to expenses from the start of 2026.
Because part of the profit tax goes to regional budgets, the changes will have to be discussed with the State Duma, The Insider wrote. Finance Minister Anton Siluanov said back in June that spending on passive and active protection of enterprises could already be included in production costs. At the time, the authorities did not plan to create a separate fund to finance the protection of fuel and energy sector enterprises.
Business spending on drone defense is growing. According to The Insider, in the first half of 2026 the volume of public procurement of such equipment by Russian companies reached 441.3 million rubles — 6.6 times more than a year earlier. The cost of comprehensive physical protection for a large enterprise can run into hundreds of millions of rubles.
Separate rules are already in place for damage after attacks. In a letter dated September 1, the Finance Ministry clarified that losses from property destroyed as a result of a drone attack and the costs of clearing the aftermath can be accounted for as non-operating expenses when calculating profit tax.
The backdrop for the amendments was Vladimir Putin's decree No. 604, signed on August 24. The document allows the introduction of temporary management of companies' property if the authorities assess that they are not doing enough to protect critical infrastructure facilities or are not restoring them in a timely manner. The decree covers enterprises in the fuel and energy sector, industry, power, communications, transport and logistics. Corporate investigations expert Ilya Shumanov noted in a conversation with The Insider that such a mechanism creates a risk that owners could effectively lose control of their businesses.
According to the Financial Times, in the first half of 2026 Ukrainian drones successfully attacked Russian oil refineries at least 194 times — 11 times more often than in the same period of 2025. In the summer, warehouses and logistics centers also became regular targets. The Insider calculated that by mid-August, 21 Wildberries facilities in 17 regions with a total area of about 2.3 million square meters had been attacked — 14 of them sustained significant damage.