Tax exemptions for young scientists in Russia
The Russian political scene is considering a measure to exempt grants, bonuses, awards and in kind gifts to young scientists from personal income tax. The draft was developed by the LDPR faction, led by deputy Leonid Slutsky, and forwarded to the government for review. The proposal centers on grants, bonuses, awards, and cash or in kind incentives awarded to early career researchers working on projects in Russia that do not involve foreign involvement.
The plan targets research outputs at Russian firms without foreign involvement. Proponents say the move would attract more young people to science, raise the prestige of scientific careers, and help build a stable talent pool for the country. At present, incentives of this kind are tax-exempt on personal income when provided by state enterprises, domestic funds, and nonprofit organizations that appear on a government list. If a grant falls outside that list, taxes are applied to the recipient’s income under existing rates.
Historically, Russia led in many scientific fields and produced notable Nobel Prize laureates. The late 20th century brought a serious setback as science faced funding and organizational shifts, with research activities concentrating in a few centers. Observers say this trend weakened the broad base of scientific activity and contributed to talent drainage. The LDPR press service notes that this proposal aims to reverse that trajectory by creating targeted incentives that keep young researchers close to home and engaged in genuine discovery.
According to the government’s framework, a young scientist is defined as a Russian citizen employed by a company or by a company affiliated with a federal executive body. An applicant must be a candidate of sciences or a doctor of sciences and have at least five years of total work experience. The age limit is 35 for candidates of sciences and 40 for doctors of sciences.
In practical terms, the measure would legally reduce the tax burden on these incentives and streamline access to support for early career researchers. If implemented, it could help retain talent within Russia, strengthen domestic R&D capacity, and encourage companies to invest in homegrown scientific talent. The proposal signals a broader policy push to bolster science under political review and within the framework of domestic economic strategy, rather than relying on external expertise alone.