The author studies the methods of state regulation of investment activity in the trade of Russia, among which the tax methods are studied in detail. The article reveals that currently, tax instruments of state regulation of investment activity in trade, which stimulate investing into the sector, are used in the limited manner. In the trade sector, the government only provided support for small enterprises and individual entrepreneurs by means of using the simplified and patent taxation systems with a lower number and level of taxes and levies, as well lowered rates or exemptions from taxes are applied for subjects selling certain goods of social importance and carrying out export.The results of the study allowed the author to recommend the use of tax methods in trade which ensure the inflow of investments and restructuring thereof in the sector on the innovation basis. Based on the results of the work, it is suggested to lower the taxation base for the profit tax in case of increase in the investments volume, to decrease the rates of income tax for the sale of licenses for intangible assets, to create tax instruments of stimulation of investments in distance selling.