Tax Incentives for IT Sector

Tax Incentives for IT Sector

Development of IT sector is one of the most important programs provided by the Government of Russian Federation

  • Exempt from paying income tax (income tax rate of 3% - effective from 2025)

  • Total rate of 7.6% for all insurance premiums

  • Suspension of on-site tax audits by March 2025

  • Privileged corporate loans at up to 3% p.a. maximum interest rate

  • Beneficial mortgages for staff members

  • Other non-tax incentives


We can advise if the tax incentives are applicable to your business and support to prepare required documents to enjoy the tax benefits

Analyzing requirements to be met in order to enjoy the tax incentive

Identifying certain types of activities to be met in order to enjoy this benefit
Identifying certain activities that are not eligible for this benefit
Identifying activities to be fulfilled under the 30% ceiling
Estimating the income ratio for the purposes of obtaining tax incentives
There are certain types of activities which are subject to tax incentive
Identification of tax impact from the use of IT incentives

Model for Developing
IT Company's Business Structure

Tax structuring of a group of IT-companies
for tax and non-tax incentives to be applied effectively
Identifying the list of individuals to be hired by the IT company
Analyzing the scope of an IT company's rights to intangible assets
Analyzing the administrative and operational autonomy of an IT company
In order to implement the IT business model
Identifying tax risks related to the application of Article 54.1 of the Tax Code of the Russian Federation, transfer pricing, etc.
Identifying the tax effect from the application of incentives in the field of IT

Documents

Drafting contracts to regulate intragroup transactions of IT companies
Drafting the templates and guidelines
Drafting the contracts and supporting documents for cost allocation between group companies
Drafting the documents required by the Labor Laws to hire IT specialists

Drafting of defense papers

Drafting the evidences and creating a techno-economic analysis to support decisions made by IT company
Evidence of the compliance of IT company's activities in terms of Article 54.1 of the Tax Code of the Russian Federation

How can we help you?

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