VAT-exempted (Usual rate 20%) transfer (or licensing) of IP rights for the Software
Exception: Software for marketplaces (intermediary or advertisement operations)
Conditions for incentive:
Social contributions 7.6% (Usual rate 30%)
Profit tax 0% in 2023-2024 (Usual rate 20%)
Conditions for incentive:
Exception: Software for marketplaces (intermediary or advertisement operations)
Conditions for incentive:
- Software is included in the ‘Registry of the Russian Software’
- There are nine criteria for the inclusion in the Registry
- The main one - >51% of the Company-owner of the Software should be owned by Russians.
Social contributions 7.6% (Usual rate 30%)
Profit tax 0% in 2023-2024 (Usual rate 20%)
Conditions for incentive:
- License obtained from the IT Ministry
- Website describing the IT services in Russian
- IT revenue exceeds 30%
- Wages in the Company exceed the average salary in the Russia
- The Company operates in the sphere that is mentioned in the list of IT activities
- IT-revenue exceeds 70% of all the Company’s income
