RulesIn force
1% R&D obligation rules
On approval of the Rules for financing research, scientific-technical and/or experimental design work in the amount of one percent of production costs incurred by a subsoil user during the hydrocarbon production period for the previous year
The English title is an unofficial translation.
Set how hydrocarbon subsoil users meet the annual obligation to fund R&D equal to 1% of the previous year's production costs; since the 2025 restatement the obligation is met by transferring the amount to the republican budget.
What matters for an oil & gas company
- The obligation applies every year of the production period starting from the second year; the transfer for the previous year is due no later than 31 March.
- Only transfers to the republican budget count; direct contracts with research organisations and the subsoil user's own R&D are no longer recognised as fulfilment.
- The Ministry of Energy's scientific and technical council sets priority areas and approves research assignments funded through programme-targeted financing.
- Any amount above 1% is credited against the next year's obligation.
The summaries are for orientation and are not legal advice. Only the official text is legally binding. Checked in September 2026.