The list of IT activities granting the right to discounts was supplemented

Companies operating in the IT field according to the list of the Ministry of Digital Development, Communications and Mass Media are entitled to reduced profit tax and insurance contributions, namely:
  • profit tax rate of 0% in 2022-2024;
  • profit tax rate of 3% – for the other period duration;
  • reduced rate of 7.6% for insurance contributions.

Also IT companies from this list have a right to:
  • credit for business goals with a rate of 3% per annum with the condition of conservation 85% of jobs, and an annual wage indexation;
  • exemption from scheduled inspections of state and municipal control until the end of 2024;
  • military deferment and a preferential mortgage for employees.

According to the decree of the Ministry of Digital Development, Communications and Mass Media № 449 dated May 11, 2023, the list was supplemented by the following activities:
  • installation, maintenance, repair of information security equipment;
  • repair, service and installation of protected telecommunication systems;
  • service of encrypted or cryptographic means;
  • conformity assessment to the requirements of data protection;
  • repair of computer and peripheral devices;
  • providing programs for scientific research in the fields of information security, bioinformatics and nanotechnology.

This list will enter into force on August 26, 2023. To obtain a preferential status, companies must meet certain conditions, the basic of which are:
  • to be a russian company;
  • carry out IT activities from the list and have relevant OKVED activities;
  • have at least 30% of the total income of IT services.