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
Contact Us
Contact us
+7 495 937 54 85
ask@intana.legal

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Moscow, Russia, 125375