Russia has published Federal Law No. 200-FZ of 29 May 2023, which provides a corporate property tax exemption for educational organizations and companies engaged in sports activities (main activity). The exemption applies in relation to facilities put into operation from 1 January 2022 with an area exceeding 15,000 square meters. The exemption does not apply, however, in relation to property used in gambling. The exemption applies for the calculation and payment of corporate property tax starting from the 2023 tax period.