Accounting and HR outsourcing
Accounting and HR outsourcing
Accounting and HR outsourcing
Expert opinion оf Acsour LLC on the application of tax privileges related to corporate profit tax for IT companies based in Saint Petersburg.
Publications \ 18.04.2018
The chapter 25 in the part II of the Tax Code of the Russian Federation (RF) plays the key role in the system of normative regulation of corporate profit tax (CPT). The procedure for calculation and payment of CPT is directly stated in this chapter.

According to the article 284 of the Tax Code, the tax rate for corporate profit tax is set at 20 percent, unless otherwise is specified by this article. Herewith:
• 3 percent is credited to the federal budget;
• 17 percent is credited to the budgets of the regions of the RF.

The rate of corporate profit tax payable to the budgets of the regions of the RF may be reduced by the laws of the regions of the RF for the certain categories of taxpayers.

The conditions for the application of the tax privilege.
According to the article 11-12 of Saint Petersburg law "On tax benefits", the rate of 13,5% for the corporate profit tax can be applied by the organizations if the following conditions are met:
• Place of the state registration of the organization is Saint Petersburg;
• The average headcount exceeds 100 people;
• The average monthly salary exceeds 140 400 and is subject to indexation on the correction coefficient.
Thus, the overall rate of corporate profit tax in the year 2018 for such an organization will be:
13,5% + 3% = 16,5% (instead of 20%).

The procedure for calculation of the average headcount.
• The indicator is calculated for the calendar year.
• The calculation is performed according to the instructions for completion of the forms for federal statistical observation approved by the Federal State Statistics Service Order N 722 from 22.11.2017.
• Organizations that have the separate divisions outside of Saint Petersburg do not include the employees of separate subdivisions into calculation.

The procedure for the calculation of the average monthly salary.
• The indicator is calculated for the calendar year.
• The formula for the calculation:
AMS = PE / AH / 12, where

AMS – average monthly salary;
PE – labor costs of payroll employees;
AH – average headcount.

• Only payments subject to personal income tax are included in the calculation.
• Organizations that have separate divisions outside of Saint Petersburg do not include the labor costs of employees of separate subdivisions into calculation.

Minimum average wage.
• The average minimum wage in the amount of 140,400 rubles is used for calculation. The correction coefficient for 2017 in St. Petersburg is 1.


The order of the application of the tax privilege.
• The right to use the reduced corporate profit tax rate is effective from the first day of the first month following the calendar year in which all the necessary conditions are met.
• This right is granted to the organization for one tax period (calendar year), starting from the date of occurrence of such a right.

Provision of information to the tax authorities.

Organizations submit the following information to the tax authorities as the part of the reporting package for the first reporting period in which the tax privilege for CPT was applied:
• the calculation of the average headcount of the organization for the tax period;
• the calculation of the average monthly salary for the tax period.

These calculations are submitted to the tax authorities in a free form.

The effect of the application of the tax privilege.

The economy from the use of this tax privilege is calculated as follows:
E = 3,5% * TB, where
TB – tax base for corporate profit tax for the calendar year.

Head of Business
Development Department:
Olga Filipova cell.: + 7 (931) 262-5352 phone: + 7 (812) 454-4424 e-mail: olga.filipova@acsour.com