Russian Federation
UDC 342
Within the framework of this article, the issue of the specifics of life insurance taxation is considered. The amendments introduced (starting in 2025) to the Tax Code of the Russian Federation, which directly relate to the topic of voluntary insurance, are considered. As measures to improve the institution of life insurance, a number of recommendations were proposed (based on the identified shortcomings) and the main trends for the taxation of life insurance were identified.
taxation of life insurance, insurance premiums in the insurance system, tax optimization, tax benefits
1. Nalogovyy kodeks Rossiyskoy Federacii (chast' vtoraya) ot 05.08.2000 № 117FZ (deystvuyuschey redakcii) // SPK «Konsul'tant Plyus».
2. Rasporyazhenie Pravitel'stva RF № 4355r ot 29.12.2022 «Ob utverzhdenii Strategii razvitiya finansovogo rynka RF do 2030 goda». URL: https://www.consultant.ru/ document/cons_doc_LAW_436693/f62ee45faefd8e2a11d6d88941ac66824f848bc2 (data obrascheniya: 31.01.2026)
3. Asyaeva E.A. Investicionnoe strahovanie zhizni: zarubezhnyy opyt i ego primenenie v rossiyskih usloviyah [Tekst] / E.A. Asyaeva, Yu.Yu. Myagkova, N.F. Cheluhina // Izvestiya vuzov EFiUP. — 2024. — № 3. — S. 6–17.
4. Vasil'eva M.V. Modelirovanie nalogovogo konsul'tirovaniya po uplate i ischisleniyu strahovyh vznosov [Tekst] / M.V. Vasil'eva // Ekonomicheskie i gumanitarnye nauki. — 2024. — № 9. — 248 s.
5. Voronkova E.K. Rynok strahovaniya Rossii: sovremennye trendy i drayvery rosta [Tekst] / E.K. Voronkova // Auditorskie vedomosti. — 2024. — № 4. — S. 62–68
6. Voronkova E.K. Krosssektoral'nye produkty na strahovom rynke: preimuschestva i problemnye aspekty [Tekst] / E.K. Voronkova, T.V. Dryuk // Auditorskie vedomosti. 2023. № 3. — S. 6469.
7. Galaeva L.A. O nekotoryh voprosah vozniknoveniya i realizacii prava na strahovye posobiya lic, samostoyatel'no obespechivayuschih sebya rabotoy [Tekst] / L.A. Galaeva // Probely v rossiyskom zakonodatel'stve. 2023. — № 7. — S. 45–52.
8. Dorofeev M.L. Dolgosrochnye scenarii razvitiya finansovoinvesticionnyh modeley social'nogo obespecheniya: ugrozy i vozmozhnosti [Tekst] / M.L. Dorofeev // EManagement. — 2025. — № 2. — S. 59–78.
9. Ivanova N.L. Novye pravila rascheta i uplaty strahovyh vznosov [Tekst] / N.L. Ivanova // Studencheskaya nauka i XXI vek. — 2023. — № 15. — S. 462–464.
10. Interfaks. Prinyaty popravki o nalogovyh l'gotah po dolgosrochnym dogovoram strahovaniya zhizni. — URL: https://www.interfax.ru/russia/1057389 (data obrascheniya: 31.01.2026).
11. Laypanova Z.M. Strahovye vznosy: osobennosti nachisleniya, uplaty i otchetnosti [Tekst] / Z.M. Laypanova, S.O. Kenzheva // Industrial'naya ekonomika. — 2024. № 81. — S. 33–39.
12. Malyshev A.A. Strahovanie zhizni — element sistemy social'noy zaschity naseleniya [Tekst] / A.A. Malyshev // Auditorskie vedomosti. — 2025. — № 1. — S. 141–146. URL: https://doi.org/10.24412/1727805820251141146/ EDN: https://elibrary.ru/https://elibrary.ru/JSTSHZ
13. Pastuhov B.I. Sovershenstvovanie nalogooblozheniya dolgosrochnogo strahovaniya zhizni v Rossiyskoy Federacii [Tekst]: dis. … kand. ekon. nauk: 08.00.10 / B.I. Pastuhov. — M., 2008. — 160 s.
14. Stepanova S.M. Ocenka kachestva strahovyh uslug regional'nogo rynka [Tekst] / S.M. Stepanova, I.A. Smirnova, N.P. Shirokova // Sovremennye naukoemkie tehnologii. Regional'noe prilozhenie. — 2022. — № 1. S. 20–26.
15. Hominich I.P. Novye mery po zaschite potrebiteley uslug na rossiyskom rynke strahovaniya zhizni [Tekst] / I.P. Hominich // Finansy, den'gi, investicii. — 2023. № 2. — S. 3–8.
