The IT sector remains one of the fastest-growing industries in the Russian economy. The government considers digital technologies a top development priority, which is why special tax regimes and benefits have been introduced for IT companies. These measures aim to support innovative projects, foster the creation of competitive digital solutions, and attract investment into the sector.
At the same time, the tax system in the IT field remains quite complex. Choosing between the general regime, simplified taxation, and various available benefits depends on the business model, type of activity, revenue level, and company structure. It’s also essential to consider the requirements for receiving tax incentives: registration in a special registry, core revenue from IT activities, minimum staff numbers, and other criteria.
In this article, we’ll explore how taxation works for IT companies in Russia in 2025, what tax regimes and rates are applicable, what benefits are available, and what is required to access them. We’ll also cover practical challenges and how to build a tax strategy tailored to your company’s specifics.
Main Tax Regimes for IT Companies
IT companies in Russia can choose from several tax regimes, each differing in how taxes are calculated, what rates apply, and whether tax benefits are available. The choice depends on the scale of the business, revenue volume, and cost structure.
General Taxation System (OSNO)
This is the default regime if no alternative is selected. Companies under OSNO pay corporate income tax at a rate of 20% and VAT at 20% (for most goods and services). OSNO requires detailed accounting and tax reporting but allows deduction of all eligible expenses and use of tax credits. For large IT companies with high turnover, this regime is often the most suitable, especially when working with VAT-paying partners.
Simplified Taxation System (STS)
STS offers a simpler framework and reduced tax burden, designed for small and medium-sized enterprises. IT companies can choose between two options: 6% of total income or 15% of income minus expenses. Under STS, companies are exempt from VAT and corporate income tax and benefit from simplified reporting. However, STS has restrictions based on revenue, number of employees, and business type. For many startups and small IT firms, this is the optimal choice.
Patent-Based Taxation System
The patent system applies in limited cases and is suitable for specific types of activities that fall under the patent regime. This system is rarely used by IT companies but may be applicable in certain service-based software development scenarios. The patent involves a fixed tax amount, simplifying calculations and planning.
Special Regimes and Statuses
Accredited IT companies are eligible for significant tax benefits. For example, those listed in the official registry maintained by the Ministry of Digital Development (MinTsifry) can benefit from a reduced corporate income tax rate of 3% instead of 20% and reduced insurance contributions. Similar benefits are granted to participants in the Skolkovo Innovation Center. To qualify, companies must meet specific criteria, such as engaging primarily in IT activities, meeting revenue and employee thresholds, and undergoing mandatory accreditation.
Tax Benefits for Accredited IT Companies
To support the development of the digital economy in Russia, accredited IT companies receive substantial tax incentives. These benefits help reduce the tax burden and improve overall business efficiency.
Reduced Corporate Income Tax Rate
One of the key advantages for accredited IT companies is the reduced corporate income tax rate. Instead of the standard 20%, companies pay only 3%. This significantly lowers tax expenses, allowing more resources to be allocated to technology development and business expansion.
Reduced Insurance Contributions
Accredited companies also qualify for reduced insurance contribution rates. This includes mandatory payments to the pension fund, social insurance fund, and medical insurance. Lower rates reduce total labor costs and enhance competitiveness in the labor market.
Qualification Requirements: Accreditation, Revenue, Staffing
To benefit from these tax incentives, a company must be accredited by the Ministry of Digital Development of Russia. This requires meeting several conditions: engaging primarily in IT-related activities, generating revenue from software and IT service sales, and maintaining a minimum number of employees, usually no fewer than 10.
How to Confirm Eligibility for Tax Benefits
Eligibility for tax benefits is confirmed by inclusion in the official registry of accredited IT companies. Companies must confirm compliance annually by submitting relevant reports and documents to the Ministry. During audits, tax authorities may request supporting documents, so maintaining order and timely updating accreditation status is critical.
These benefits make accreditation an attractive tool for IT businesses, enabling substantial savings on taxes and insurance contributions while strengthening their market position.
Taxation Specifics When Working with Foreign Clients
Working with international clients is a vital part of operations for many Russian IT companies. However, it raises specific tax and financial issues that must be addressed to avoid problems with tax and currency regulators.
VAT on Export of IT Services
A key feature is the special VAT treatment for IT services exported to foreign clients. Under applicable rules, exports are exempt from VAT, allowing companies not to include this tax in their invoices for international customers. However, to qualify for this exemption, companies must provide documentation confirming the export of services outside Russia, including contracts, service delivery reports, and payment records.
Transfers and Currency Control
When dealing with foreign customers, compliance with currency control regulations is crucial. All payments from foreign clients must go through authorized banks, following strict currency control procedures. Companies must properly record foreign currency transactions and timely submit required documents to the bank to avoid fines or account freezes. Currency control includes verification of payment purposes and alignment with contract terms.
Tax Residency and International Taxation
Another important aspect is the company’s tax residency status and international taxation issues. Russian IT companies are considered tax residents of Russia and are therefore obligated to pay taxes on their worldwide income. However, when working with foreign clients, it is essential to take into account double taxation treaties signed between Russia and many other countries. These agreements help avoid double taxation of the same income and optimize overall tax liabilities.
What Taxes and Contributions Must an IT Company Pay?
Regardless of the tax regime selected, Russian IT companies are subject to a range of tax and social contribution obligations. Below are the key taxes and payments they must account for.
Corporate Income Tax
For companies using the general tax regime, the main tax is corporate income tax, calculated on profits (revenue minus expenses) at a rate of 20%. Accredited IT companies may apply a reduced rate of 3%, significantly lowering their tax burden and stimulating industry development.
Value Added Tax (VAT)
VAT is a mandatory tax for most goods and services sold in Russia, with a standard rate of 20%. However, IT service exports are exempt from VAT, reducing costs when working with foreign clients and increasing competitiveness in the international market.
Social Contributions (Pension, Social, and Medical Insurance Funds)
IT companies must also pay contributions to the Pension Fund, Social Insurance Fund, and Mandatory Medical Insurance Fund. The amount is based on the company’s payroll.
Standard rates:
- Pension Fund (PFR): 22% (within statutory limits)
- Social Insurance (FSS): approximately 2.9%
- Medical Insurance (OMS): 5.1%
Accredited IT companies benefit from reduced contribution rates, lowering their total payroll-related costs. The combined rate for such companies is approximately 14%.
Property Tax
If a company owns real estate or equipment used in its business operations, it is subject to property tax. The tax is calculated based on the cadastral value of the assets and regional rates. Some types of property and certain companies may be eligible for exemptions. Rates usually range between 0.1% and 2.2% of the cadastral value.
Land and Transport Taxes
If the company owns land plots or vehicles, it must also pay land tax and transport tax.
- Land tax depends on the land’s category and location. Regional authorities set the rates, which can range from 0.3% to 1.5% of the cadastral value.
- Transport tax is calculated based on the vehicle’s engine power, type, and region of registration, and rates can vary significantly.
Personal Income Tax (PIT/NDFL)
As employers, IT companies are responsible for withholding and remitting personal income tax (PIT) from employee wages. Standard rates are:
- 13% — for annual income up to 5 million rubles
- 15% — for income exceeding 5 million rubles per year
Dividends are also subject to PIT:
- 13% for residents
- 15% for non-residents
The company must:
- Correctly calculate and withhold PIT on all salary, bonuses, and other payments
- Timely remit the tax to the state
- Submit reports to the tax authority via Forms 6-NDFL and 2-NDFL
When paying foreign specialists, it’s important to verify their Russian tax residency status: if the individual stays in Russia 183 days or more within 12 months, they are considered residents and taxed at 13%. Otherwise, a 30% rate applies.
How to Obtain IT Company Accreditation
To access tax benefits and state support, IT companies must undergo accreditation with the Ministry of Digital Development, Communications, and Mass Media of the Russian Federation (MinTsifry). The process is transparent but requires compliance with several conditions.
Document Submission Procedure
Applications can be submitted via the Gosuslugi portal or the official MinTsifry website. The following documents must be attached:
- Extract from the Unified State Register of Legal Entities (EGRUL)
- Company Charter
- Documents confirming IT-related activity (e.g., software development contracts, internal development policies)
- A certificate of the main business activity (OKVED code must match the IT activity list)
- Contact details and taxpayer identification number (INN)
After submission, MinTsifry reviews the application within 5 working days and issues a decision regarding inclusion in the register of accredited IT companies.
Eligibility Criteria and Limitations
To obtain accreditation, a company must meet the following criteria:
- The main business activity must fall within the IT sector
- At least 30% of the previous year’s revenue must come from IT services (e.g., software development, testing, maintenance, technical support)
- The company must not be more than 50% state-owned
- The company must not be engaged in non-IT-related trade, manufacturing, or service activities
Startups and new companies may confirm planned revenue through a business plan.
Annual Confirmation Requirement
Once accreditation is granted, it must be renewed annually. This is done via Gosuslugi or the MinTsifry website by submitting a report detailing business activities, revenue, and compliance with eligibility criteria.
Properly completing the accreditation process gives access to tax incentives, subsidies, and reduced tax rates. We are ready to support your company through the entire accreditation process efficiently and with minimal risk or delay.
Liability for Non-Compliance
In the field of taxation, IT companies are subject to the same general rules as other legal entities. However, accredited organizations may face additional risks, particularly the loss of tax benefits and government incentives.
Penalties for Reporting Errors and Non-Payment of Taxes
Errors in tax calculations, late filing of declarations, or failure to pay mandatory contributions can result in fines and penalties. The amount of the penalty depends on the nature of the violation:
- Failure to submit tax reports: from RUB 1,000 and higher
- Understating the tax base: up to 20% of the unpaid amount
- Late payment of taxes: interest (penalties) is charged for each day of delay
In addition, repeated or serious violations may lead to field audits or even the suspension of the company’s bank account operations.
Loss of Benefits Due to Non-Compliance
Suppose an IT company fails to meet the conditions for tax benefits, such as a decrease in the share of core IT revenue, a reduction in employee headcount, or a loss of accreditation. In that case, it may lose its preferential status retroactively. In such cases, the company must repay taxes at the standard rates for the entire period the benefits were applied, plus accrued interest and applicable penalties.
Inspections and Cooperation with Tax Authorities
Accredited IT companies are subject to routine tax audits like any other legal entity. Maintaining transparent accounting practices and keeping proper documentation (contracts, invoices, reports, and expense justifications) is essential.
To reduce risks, it is advisable to perform regular internal audits and consult tax professionals. We offer comprehensive support, from internal tax audits to representation during interactions with the Federal Tax Service (FNS).
Our Recommendations
Choosing and maintaining an effective tax strategy is key to the sustainable development of an IT company in Russia. A well-structured process allows businesses not only to minimize their tax burden but also to avoid the risks of benefit loss, fines, or disputes with the authorities.
How to Choose the Optimal Tax Strategy
Your tax strategy should consider company size, revenue structure, the share of core IT services, foreign client presence, and staffing. For example, small IT companies with low expenses often choose the simplified taxation system (STS), either 6% on revenue or 15% on profit (income minus expenses). Larger companies tend to switch to the general taxation system (OSNO) to access VAT deductions and preferential profit tax rates.
If the company plans to work with international clients or participate in public procurement, the general tax regime may be more appropriate.
When to Switch to a Different Tax Regime
We recommend deciding to change tax regimes based on the company’s annual financial statements and the forecast for the next period. For example, switching from STS to OSNO is advisable when revenue increases, expenses grow, the company enters foreign markets, or seeks IT accreditation.
It’s essential to respect the statutory deadlines for filing the notice of regime change, which are strictly limited.
Support: Accounting Outsourcing, Consulting, Payroll, and Compliance
Working with experienced professionals allows you to focus on business growth while delegating financial and tax matters. Our services include:
- Accounting outsourcing tailored to the IT sector
- Tax consultation and benefit application strategy
- Payroll and contribution calculation (payroll outsourcing)
- Full compliance support and assistance with legal reporting
Timely expert support helps minimize risks, increase financial transparency, and take advantage of available tax optimization tools.
Conclusion
Taxation of IT companies in Russia offers both opportunities and strict requirements for accounting, reporting, and compliance with benefit conditions. A sound tax strategy, timely accreditation, proper handling of foreign contracts, and a complete understanding of mandatory contributions all require a systematic and accurate approach.
We are ready to be your reliable partner in matters of taxation, accounting, payroll processing, and reporting. We assist with IT company accreditation, advise on tax optimization, ensure full legal compliance, and protect you from common mistakes.
If you want to focus on growing your IT product rather than dealing with routine accounting tasks, leave the financial and tax side to the professionals. We can build a transparent and effective model tailored to your company’s specific needs.
How to contact us
For more information or a consultation on taxation of IT companies in Russia or in Belarus, do not hesitate to contact us. We are here to help and support you.
Phone and email communication options are available for your convenience:
- +375293664477 (WhatsApp/Telegram/Viber);
- info@spex.by.
