Exemption from the Extraction Tax for Technological Losses Incurred during Extraction | Land and natural resources | Producer Support Estimate | Extraction or mining stage | Coal | Anthracite | | 33 108 623 | 34 967 065 | 32 867 313 | 44 487 402 | 45 585 178 | 94 735 846 | 115 460 792 | 53 499 269 | 48 253 858 | 55 644 673 |
| Coking coal | | 206 949 529 | 197 688 486 | 182 385 314 | 268 434 761 | 280 334 857 | 417 090 544 | 472 895 395 | 235 346 578 | 212 271 692 | 244 784 343 |
| Other bituminous coal | | 417 085 449 | 387 743 721 | 363 749 921 | 514 155 669 | 572 280 671 | 876 984 607 | 1 014 374 407 | 448 581 131 | 404 599 364 | 466 569 934 |
| Lignite | | 115 070 399 | 103 306 727 | 86 179 451 | 124 842 168 | 128 731 294 | 189 710 003 | 217 382 405 | 102 665 023 | 92 599 086 | 106 782 050 |
| Petroleum | Crude oil | | 5 552 426 000 | 4 723 042 000 | 3 845 372 000 | 1 212 340 000 | 378 578 000 | 290 427 000 | 277 996 000 | 251 622 000 | 118 349 000 | 119 088 000 |
| Natural gas liquids | | 0 | 0 | 0 | 183 574 000 | 266 522 000 | 271 186 000 | 221 854 000 | 14 430 000 | 15 034 000 | 14 622 000 |
| Natural gas | | 0 | 0 | 0 | 309 032 000 | 309 211 000 | 418 262 000 | 302 143 000 | 97 005 000 | 162 899 000 | 64 027 000 |
| Tax Reductions for Newly Developed Oilfields in Specific Regions | Petroleum | Crude oil | | 114 532 297 000 | 147 352 563 000 | 118 339 025 000 | 94 841 958 000 | 102 983 196 000 | 121 264 248 000 | 175 367 937 000 | 101 685 652 000 | 42 104 597 000 | 85 888 027 000 |
| Tax Reductions for Newly Developed Offshore Oilfields North of the Arctic Circle | | 0 | 0 | 1 249 580 000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Tax Reductions for New Offshore Oilfields in the Black and Okhotsk Seas | | 89 376 000 | 189 339 000 | 1 464 439 000 | 7 780 180 000 | 8 970 578 000 | 8 161 239 000 | 7 345 168 000 | 5 246 546 000 | 2 380 533 000 | 1 886 155 000 |
| Tax Reductions for Newly Developed Onshore Oilfields North of the 65th Latitude | | 2 773 622 000 | 3 777 243 000 | 6 627 095 000 | 28 223 538 000 | 21 596 443 000 | 41 914 597 000 | 75 773 366 000 | 68 391 657 000 | 44 930 980 000 | 37 619 537 000 |
| Reduced Extraction Tax for Investment into Exploration and Prospecting | Coal | Anthracite | | 40 603 | 33 242 | 25 101 | 25 143 | 35 822 | 50 533 | 63 182 | 63 683 | 72 980 | |
| Coking coal | | 253 791 | 187 935 | 139 288 | 151 712 | 220 297 | 222 481 | 258 777 | 280 144 | 321 045 | |
| Other bituminous coal | | 511 490 | 368 613 | 277 796 | 290 587 | 449 719 | 467 793 | 555 085 | 533 967 | 611 926 | |
| Lignite | | 141 116 | 98 210 | 65 815 | 70 557 | 101 162 | 101 193 | 118 956 | 122 207 | 140 049 | |
| Petroleum | Crude oil | | 2 073 868 000 | 2 720 318 000 | 2 834 758 000 | 1 819 056 000 | 1 318 886 000 | 1 788 013 000 | 2 273 881 000 | 2 721 348 000 | 1 449 320 000 | |
| Natural gas | | 0 | 0 | 0 | 1 820 000 | 3 285 000 | 785 000 | 1 148 000 | 2 616 000 | 1 429 000 | |
| Exemption from the Extraction Tax for Previously Discarded Deposits | Coal | Anthracite | | 0 | 0 | 0 | 0 | 99 211 | 52 514 | 6 851 | 0 | 0 | 0 |
| Coking coal | | 0 | 0 | 0 | 0 | 610 117 | 231 200 | 28 060 | 0 | 0 | 0 |
| Other bituminous coal | | 0 | 0 | 0 | 0 | 1 245 503 | 486 127 | 60 190 | 0 | 0 | 0 |
| Lignite | | 0 | 0 | 0 | 0 | 280 169 | 105 159 | 12 899 | 0 | 0 | 0 |
| Petroleum | Crude oil | | 545 733 000 | 80 345 000 | 63 358 000 | 38 522 000 | 113 601 000 | 208 332 000 | 438 562 000 | 478 213 000 | 336 999 000 | 468 542 000 |
| Natural gas liquids | | 947 000 | 688 000 | 508 000 | 538 000 | 807 000 | 842 000 | 996 000 | 1 000 000 | 1 146 000 | 0 |
| Natural gas | | 0 | 0 | 0 | 910 000 | 3 285 000 | 785 000 | 1 148 000 | 2 616 000 | 1 429 000 | 0 |
| Tax Reductions for Gas and Condensate Produced on the Yamal Peninsula | Petroleum | Natural gas liquids | | 0 | 0 | 0 | 0 | 0 | 85 601 000 | 1 169 889 000 | 1 772 208 000 | 1 410 715 000 | 1 342 541 000 |
| Natural gas | | 0 | 0 | 0 | 0 | 0 | 172 070 000 | 2 319 480 000 | 4 585 105 000 | 4 418 086 000 | 4 839 846 000 |
| Exemption from the Extraction Tax for Associated Gas | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Exemption from the Extraction Tax for Super-Viscous Oil | Petroleum | Crude oil | | 22 546 040 000 | 26 113 475 000 | 31 317 574 000 | 22 163 994 000 | 27 799 208 000 | 45 696 371 000 | 84 272 793 000 | 40 885 743 000 | 28 868 729 000 | |
| Reduced Extraction Tax for Oil Produced from New Small Fields | | 0 | 0 | | | | | | | | |
| Reduction of the Extraction Tax for dehydrated, desalted and stabilized oil | | 9 889 200 000 | 9 889 200 000 | 9 889 200 000 | 16 884 300 000 | 16 890 000 000 | 2 322 000 000 | 37 329 706 000 | 54 153 759 000 | 62 534 010 000 | 145 448 589 000 |
| Exemption from the Extraction Tax for Natural Gas Used in Gas Cycling | Natural gas | | 186 517 000 | 775 513 000 | 686 466 500 | 597 420 000 | 768 312 000 | 1 053 964 000 | 1 187 192 000 | 1 242 139 000 | 1 126 065 000 | 1 074 255 000 |
| Exemption from the Extraction Tax for Fossil Fuels Produced from Stripping Soils | Coal | Anthracite | | 72 459 | 96 102 | 73 771 | 68 466 | 77 371 | 27 787 | | 55 022 | | |
| Coking coal | | 452 912 | 543 318 | 409 364 | 413 120 | 475 809 | 122 338 | | 242 044 | | |
| Other bituminous coal | | 912 797 | 1 065 657 | 816 436 | 791 283 | 971 325 | 257 231 | | 461 347 | | |
| Lignite | | 251 833 | 283 923 | 193 430 | 192 131 | 218 494 | 55 644 | | 105 587 | | |
| Petroleum | Crude oil | | 265 997 000 | 254 124 000 | 240 083 000 | | | | | | | |
| Deductions for Investment in Occupational Safety and Health Protection | Capital | Coal | Anthracite | | 26 082 880 | 28 677 443 | 29 021 210 | 36 697 433 | 41 062 003 | 91 479 161 | 114 322 495 | 102 357 348 | 71 431 151 | 62 277 346 |
| Coking coal | | 163 034 252 | 162 129 711 | 161 042 748 | 221 430 479 | 252 518 721 | 402 752 438 | 468 233 248 | 450 276 274 | 314 230 033 | 273 961 881 |
| Other bituminous coal | | 328 578 734 | 317 999 185 | 321 184 232 | 424 124 415 | 515 496 304 | 846 836 961 | 1 004 373 966 | 858 246 770 | 598 936 534 | 522 183 631 |
| Lignite | | 90 652 134 | 84 724 661 | 76 094 809 | 102 981 674 | 115 957 973 | 183 188 440 | 215 239 291 | 196 423 608 | 137 076 281 | 119 510 141 |
| Exemption from the Extraction Tax for Fossil Fuels Recovered from Off-Spec Reserves and Slimes | Land and natural resources | Anthracite | | | | | | | | | | | |
| Coking coal | | | | | | | | | | | |
| Other bituminous coal | | | | | | | | | | | |
| Lignite | | | | | | | | | | | |
| Petroleum | Crude oil | | 54 378 000 | 67 616 000 | 64 516 000 | | | | | | | |
| Natural gas | | | | | | | | | | | |
| Property-Tax Exemption for Gas Pipelines | Capital | Transportation of fossil fuels (e.g., through pipelines) | | 0 | 0 | 0 | 5 921 000 | 0 | 4 000 | 0 | 0 | 10 957 224 000 | 0 |
| Exemption from the Excise Tax for Aviation Gasoline for Russian Federation Operators of Civil Aviation | Direct Consumption | Consumer Support Estimate | Other end uses of fossil fuels | Petroleum | Aviation gasoline | | | | | 21 376 978 | 19 680 714 | 34 011 667 | 5 137 068 | 3 761 947 | 0 | 0 |
| Kerosene type jet fuel excl. biofuels | | | | | 25 766 532 022 | 30 475 515 286 | 35 788 122 333 | 27 848 277 932 | 41 912 388 053 | 28 105 746 000 | 43 556 618 000 |
| Exemption from the Extraction Tax for Oil Produced from Domanic, Bazhenov and other productive deposits | Land and natural resources | Producer Support Estimate | Extraction or mining stage | Crude oil | | | | | 6 254 656 000 | 8 106 589 000 | 8 615 091 000 | 12 938 030 000 | | | |
| Reduced Extraction Tax for Oil Depending on Specific Properties of Subsoil | | 68 983 043 000 | 71 333 184 000 | 73 121 321 000 | 46 198 367 000 | 176 492 733 000 | 230 316 656 000 | 422 259 666 000 | 377 945 057 000 | 201 389 649 000 | 22 328 895 000 |
| Reduced Extraction Tax for Oil Depending on Complexity of Production and Deposit Properties | | | | | 0 | 44 189 673 000 | 82 535 916 000 | 180 900 050 000 | 187 262 577 000 | 121 699 485 000 | 128 775 555 000 |
| Reduction of the Extraction Tax for Gas Concentrate | Natural gas liquids | | | | | | | | 0 | 11 992 962 000 | 26 115 582 000 | 25 186 887 000 |
| Expensing of cost of newly acquired fixed assets or expenses in connection with extension, modernisation or partial dismantling of fixed assets | Capital | Crude oil | | | | | | | | | | | |
| Natural gas liquids | | | | | | | | | | | |
| Natural gas | | | | | | | | | | | |
| Accelerated depreciation for fixed assets use in oil and gas extraction | Petroleum | Crude oil | | | | | | | | | | | |
| Natural gas liquids | | | | | | | | | | | |
| Natural gas | | | | | | | | | | | |
| Accelerated depreciation for fixed assets use in oil and gas extraction in aggressive environments | Petroleum | Crude oil | | | | | | | | | | | |
| Natural gas liquids | | | | | | | | | | | |
| Natural gas | | | | | | | | | | | |
| Reduced profit tax rate for certain categories of taxpayers | Petroleum | Crude oil | | | | | | | | | | | |
| Natural gas liquids | | | | | | | | | | | |
| Natural gas | | | | | | | | | | | |
| Property-Tax Exemption for territory of the Russia Far East | Petroleum | Crude oil | | | | | | | | | | | |
| Natural gas liquids | | | | | | | | | | | |
| Natural gas | | | | | | | | | | | |
| Deduction from Extraction Tax for Technological Losses of Oil for Fields under the Additional Income Tax Regime | Petroleum | Crude oil | | | | | | | | | 5 424 000 | 3 336 000 | 36 421 000 |
| Reduced Extraction Tax for regional investment projects participants | Coal | Anthracite | | | | | | 0 | 43 488 486 | 64 275 633 | 119 245 344 | 68 920 018 | 19 613 231 |
| Coking coal | | | | | | 0 | 191 465 397 | 263 255 175 | 524 567 612 | 303 183 402 | 86 279 813 |
| Other bituminous coal | | | | | | 0 | 402 579 748 | 564 690 024 | 999 849 392 | 577 881 161 | 164 453 192 |
| Lignite | | | | | | 0 | 87 086 369 | 121 014 169 | 228 831 651 | 132 257 419 | 37 637 764 |
| Exemptions for the coefficient that characterizes world oil prices | Land and natural resources | Petroleum | Crude oil | | | | | | | | | 0 | 28 083 786 000 | 19 931 470 000 |
| [New-2022] Additional Extraction Tax Incentives for Hydrocarbons Development in the Arctic | | | | | | | | | | | |
| [New-2022] Tax Incentives and Subsidies to Residents of the Arctic Zone to Encourage Entrepreneurship and Investments | | | | | | | | | | | |
| [New-2022] Introduction of a reverse excise tax on oil and oil products (a damping mechanism to compensate oil refineries' tax expenditures while increasing the Extraction Tax) | Refining or processing stage | | | | | | | | | | | |
| [New-2022] Gradual reduction of excise tax on oil and oil products | Extraction or mining stage | | | | | | | | | | | |
| [New-2022] Reverse excise tax on ethane and LPG | Refining or processing stage | Liquefied petroleum gases (LPG) | | | | | | | | | | 0 | 0 |
| [New-2022] Reduction Coefficient of the Extraction Tax for Unconventional Natural Gas Reserves (e.g. Berezovskaya formation) | Extraction or mining stage | Natural gas | | | | | | | | | | | |
| Reduced Rates ("Special Formula") of Export Tax on Oil from Certain Fields [Cancels and replaces RUS_te_09 and RUS_te_10] | Petroleum | Crude oil | | 0 | 0 | 0 | 45 166 000 000 | 42 551 000 000 | 64 647 000 000 | 169 420 000 000 | 225 758 000 000 | 225 676 000 000 | 225 367 000 000 |
| [New-2022] Exemption from Export Tax on Gas Exported to Turkey via "Blue Stream | Natural gas | | 0 | 0 | 0 | 74 788 000 000 | 46 123 000 000 | 58 554 000 000 | 87 748 000 000 | 84 991 000 000 | 79 373 000 000 | 75 096 000 000 |
| [New-2022] Reverse excise (excise tax deduction) on oil for certain refineries, base value (without a damping co-efficient and an investment co-efficient) | Capital | Refining or processing stage | Petroleum | Liquefied petroleum gases (LPG) | | | | | | | | 0 | 16 093 350 770 | 25 044 146 985 | 63 808 327 561 |
| Motor gasoline excl. biofuels | | | | | | | | 0 | 20 908 390 935 | 32 537 215 106 | 82 899 420 799 |
| Kerosene type jet fuel excl. biofuels | | | | | | | | 0 | 6 815 836 890 | 10 606 667 520 | 27 024 027 446 |
| Gas/diesel oil excl. biofuels | | | | | | | | 0 | 41 804 197 533 | 65 054 846 723 | 165 748 946 118 |
| Fuel oil | | | | | | | | 0 | 28 114 626 374 | 43 751 412 953 | 111 471 334 626 |
| Naphtha | | | | | | | | 0 | 13 649 577 216 | 21 241 196 005 | 54 119 040 002 |
| Lubricants | | | | | | | | 0 | 7 147 647 873 | 11 123 025 060 | 28 339 620 708 |
| Bitumen | | | | | | | | 0 | 3 317 305 434 | 5 162 323 624 | 13 152 743 314 |
| Petroleum coke | | | | | | | | 0 | 1 529 067 998 | 2 379 504 693 | 6 062 582 806 |
| [New-2022] Damping coefficient for reverse excise on oil for certain refineries | Liquefied petroleum gases (LPG) | | | | | | | | 0 | 31 892 862 270 | -40 301 185 987 | 76 228 687 460 |
| Motor gasoline excl. biofuels | | | | | | | | 0 | 41 435 027 541 | -52 359 074 490 | 99 035 882 623 |
| Kerosene type jet fuel excl. biofuels | | | | | | | | 0 | 13 507 227 321 | -17 068 310 640 | 32 284 283 585 |
| Gas/diesel oil excl. biofuels | | | | | | | | 0 | 82 845 116 179 | -104 686 635 115 | 198 012 157 557 |
| Fuel oil | | | | | | | | 0 | 55 715 923 896 | -70 405 026 440 | 133 169 350 346 |
| Naphtha | | | | | | | | 0 | 27 049 934 624 | -34 181 455 304 | 64 653 369 609 |
| Lubricants | | | | | | | | 0 | 14 164 790 938 | -17 899 236 175 | 33 855 958 497 |
| Bitumen | | | | | | | | 0 | 6 574 042 089 | -8 307 240 995 | 15 712 939 010 |
| Petroleum coke | | | | | | | | 0 | 3 030 217 619 | -3 829 112 697 | 7 242 671 100 |
| [New-2022] Investment co-efficient for reverse excise oil oil for certain refineries (top-up of excise tax deduction) | Liquefied petroleum gases (LPG) | | | | | | | | | | 0 | 5 492 534 041 |
| Motor gasoline excl. biofuels | | | | | | | | | | 0 | 7 135 869 378 |
| Kerosene type jet fuel excl. biofuels | | | | | | | | | | 0 | 2 326 191 523 |
| Gas/diesel oil excl. biofuels | | | | | | | | | | 0 | 14 267 443 821 |
| Fuel oil | | | | | | | | | | 0 | 9 595 300 855 |
| Naphtha | | | | | | | | | | 0 | 4 658 493 348 |
| Lubricants | | | | | | | | | | 0 | 2 439 436 001 |
| Bitumen | | | | | | | | | | 0 | 1 132 170 253 |
| Petroleum coke | | | | | | | | | | 0 | 521 858 881 |
| [New-2022] Deduction from Extraction Tax for Investments for for Oil Fields under the Additional Income Tax Regime | Extraction or mining stage | Crude oil | | | | | | | | | | 0 | 13 189 720 000 |