Tax Benefits for IT Companies

Tax Benefits for IT Companies

At the moment, the Government of the Russian Federation adopted a range of measures to support certified IT companies:

  • 0% income tax rate until 2024 (3% since 2025)

  • Aggregate rate of 7.6% on all insurance contributions

  • Termination of on-site tax audits until March 2025

  • Preferential loans for the company at maximum interest rate of 3% per annum

  • Preferential mortgage for employees

  • Other non-tax benefits


Specialists of INTANA Legal provide services for obtaining, application and protection of IT benefits

Our services:

Analyzing the current client’s situation

Identification of types of activity eligible to seek IT benefits
Identification of types of activity that currently are not eligible to seek benefits
however, could have been related to such if proper technical and economic feasibility study was available
Identification of types of activity to be carried out within the threshold of 30%
Calculation of ratio of IT company income for the purpose of obtaining benefits
For benefits: certification and share of relevant income — 70%. For certification: share of relevant income — 30%.
Compliance analysis of activity against certification criteria for IT companies, assistance in certification
Determination of tax effects from IT benefits application

Model to develop the structure of IT company’s activity

Tax structuring of a group of IT companies
for effective application of tax and non-tax benefits
Determination of a list of individuals to be employed by the IT company
Analysis of the scope of rights of the IT company to intangible assets
Analysis of management and operational independency of the IT company
For the purpose of implementation of IT activity model
Identification of tax risks associated with the application of Article 54.1 of the Tax Code of the Russian Federation, transfer pricing, etc
Determination of tax effects from IT benefits application

Documenting relationships

Development of contracts to document inter-group operations of IT companies
Preparation of templates and recommendations for issue of primary documents
Development of contracts and primary documents mediating allocation of expenses among companies within the group
Software, servers, back-office maintenance, etc
Development of documents provided by the labour laws, necessary for hire of IT specialists

and other documents to be approved with the client

Defense file preparation

Collection of evidence, development of technical and economic feasibility study for decisions made by the IT company
Justification of compliance of the IT company’s activity in accordance with Article 54.1 of the Tax Code of the Russian Federation

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