According to the Decree, a Register of "spin-off" enterprises based on new developments is being introduced. At the same time:
In relation to enterprises included in the Register and:
those who have established the production of goods based on scientific developments created as a result of patent scientific research, as well as their employees, are subject to the benefits and preferences provided for by Decree No. UP–5099 of June 30, 2017.;
those who have established the production of goods based on scientific developments created as a result of non-proprietary scientific research, for the period from May 1, 2026 to May 1, 2029, the income tax rate is reduced by 50 percent of the established rate.
From May 1, 2026:
Part of the costs of experimental work on developments created by scientists and business entities within the framework of state scientific programs are covered by the Science Financing and Innovation Support Fund.;
From now on, the procedure for providing an interest-free loan in the amount of up to 320 times the amount of the BRV for a period of 3 years (with a 6-month grace period) to open foreign language training centers in remote areas for young people with a C1 level certificate also applies to persons over 30 years old.