Accounting and HR outsourcing
Accounting and HR outsourcing
Accounting and HR outsourcing
Tax benefits for IT companies
Publications \ 17.05.2018
The chapter 34 in the part II of the Tax Code of the Russian Federation (RF) constitutes the main legislative instrument governing the administration of social dues.

Pursuant to Article 427 of the Tax Code RF, the following rates of social dues shall apply to organizations engaged in the information technologies business, that is Russian organizations which are engaged in the development and implementation of computer software and databases on tangible media or in soft copies by communication channels regardless of the type of contracts and (or) provide services involving the development, adaptation and/or modification of computer software, databases (software tools and computer information products), and installation, testing, and support of computer software and databases:

Preferential rates applicable to 2018

Taxes

Tax rate                   

Tax base: salary GROSS from the beginning of the year

Pension Insurance Taxes

8%

≤ 1 021 000 RUR

0%

> 1 021 000 RUR

Obligatory Health Insurance Taxes

4,0%

no limit

Social Insurance Taxes

2,0%

≤ 815 000 RUR

0%

> 815 000 RUR

Total social taxes maximum

14%

Total social taxes minimum

4%



The following rates of social dues shall apply to the rest of payers constituting the main category of payers. 

Taxes

Tax rate                             

Tax base: salary GROSS from the beginning of the year

Pension Insurance Taxes

22%

≤ 1 021 000 RUR

10%

> 1 021 000 RUR

Obligatory Health Insurance Taxes

5,1%

no limit

Social Insurance Taxes

2,9%

≤ 815 000 RUR

0%

> 815 000 RUR

Total social taxes maximum

30%

Total social taxes minimum

15,1%


Pursuant to Article 427 of the Tax Code RF, a company is entitled to the above privilege subject to the following conditions:

  • A company develops and implements computer software and  databases or  provides services involving the development, adaptation and/or modification of computer software and databases and is engaged in the installation, testing, and support of computer software and databases;
  • A company has a document confirming state certification in the field of information technologies;
  • A company earns income directly from operations in the field of information technologies which constitutes at least 90% of the total income for the period;
  • Average headcount of the company is at least 7 employees.
The procedure for submission of documents required for certification is established by Regulation No. 758 of the RF Government dated November 06, 2007.

Pursuant to the above Regulation, the following set of documents should be submitted to the Ministry of Telecom & Mass Communications when applying for the inclusion in the register of certified companies:

  • application for state certification;
  • certificate confirming the fact that the entity is engaged in the information technologies business signed by the CEO;
  • excerpt from the Unified State Register of Legal Entities;
  • copies of constituent documents.
The authorized federal executive agency shall make a decision on state certification of an applicant not later than within 30 days following the date of receipt of documents enumerated in Paragraph 5 of the Regulation.

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