Skolkovo residents must prepare for the 2026 annual report, which is due in 2027. Key changes include the implementation of the 70/30 revenue rule and updated requirements for maintaining resident status.
The 70/30 rule, formalized by the Foundation's order No. 285-Pr on October 20, 2026, mandates that at least 70% of a resident's income must stem from the commercialization of research results.
Residents must ensure their current activities align with their original innovation project. If a product has evolved, companies must document how new features or applications remain connected to the initial proposal.
New regulations impact status retention, including a 4 billion ruble annual revenue limit for participants owning over 50% of a resident company. Additionally, the Foundation may retroactively revoke status if initial application requirements were not met.
Tax benefits for Skolkovo residents and IT-accredited companies cannot be combined. Transitioning between these regimes involves specific timelines for profit tax and insurance contribution adjustments.
The reporting process involves a formal check followed by a desk audit. The Foundation verifies research documentation, such as R&D reports and test protocols, alongside revenue sources linked to commercialization.
