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:
Also IT companies from this list have a right to:
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:
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:
- 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.