In 2025, the Russian IT sector faced a number of significant changes in tax legislation that affected companies’ financial strategies, tax burden, and operational processes. The government continues to support the digital economy, but the new measures require businesses to be flexible and ready to adapt.

Here are the main changes:

Profit Tax: Starting in 2025, the profit tax rate for IT companies is 5%, which is lower than the standard 25% rate. However, to maintain this preferential regime, a company must confirm its status as an accredited IT operator and meet the established criteria.

VAT: In 2026, the general VAT rate is planned to increase to 22%. In addition, the exemption from VAT on the sale of domestic software included in the Ministry of Digital Development registry will be canceled.

Simplified Tax System (STS): The income threshold for small businesses to apply STS without paying VAT has been reduced to 10 million rubles. This change is aimed at preventing artificial business splitting.

Social Security Contributions: For accredited IT companies, the contribution rate is increased to 15% for employees whose income does not exceed the established limit. For income above this limit, the rate remains 7.6%.

These changes require IT companies to revise their tax strategy, optimize business processes, and pay close attention to compliance with the new requirements. This article examines how these changes affect IT businesses, what measures should be taken to minimize the tax burden, and what opportunities arise for companies under the new conditions.

Profit Tax for IT Companies

In 2025, IT companies will benefit from a preferential profit tax rate of 5%, significantly lower than the standard 20–25%. This rate applies only to companies that have obtained accredited IT operator status and comply with the established requirements.

Conditions for applying the benefit:

• The company must be registered as a legal entity providing IT services, including software development, support, and maintenance.
• The majority of the company’s revenue must come from the sale of IT products or services.
• Compliance with accreditation requirements must be regularly confirmed, including submitting reports and documents to the authorized authorities.

Practical recommendations for confirming the benefit:

• Maintain accurate records of income and expenses for activities covered by the preferential regime.
• Submit documents confirming IT company status on time, including employee numbers and types of services provided.
• Use specialized software or consult an accountant when preparing tax reports to avoid errors that could result in the loss of the benefit.
• Plan audits and internal checks to ensure that the company’s activities comply with the requirements for the 5% rate.

Proper compliance allows IT companies to legally reduce their tax burden and allocate saved funds to product development, team expansion, and entering new markets.

VAT and Its Changes for IT Businesses

Starting in 2025, the value-added tax (VAT) rates for IT companies in Russia underwent significant changes. The standard rate increased to 22%, affecting the pricing of services and products for clients.

Consequences for companies:

• Increased tax burden on the supply of IT services and software.
• The need to adjust pricing policies to maintain profitability.
• Stricter control by tax authorities over correct VAT calculation and payment.

Cancellation of the domestic software VAT exemption:

Previously, a reduced VAT rate applied to the sale of domestic software. With its cancellation, companies must account for the full VAT amount when selling such products, requiring contract review with clients and price recalculation.

How to prepare for the new requirements and maintain accurate accounting:

• Update internal accounting procedures and software to calculate VAT at the new rate.
• Audit existing contracts with clients and partners to avoid errors when issuing invoices at 22% VAT.
• Train accountants and financial specialists on the new VAT calculation and reporting rules.
• Plan tax payments in advance to avoid penalties for late payment.

Companies that adapt their accounting and financial processes to the new rates in advance can minimize risks and maintain business stability under changing tax legislation.

Simplified Tax System (STS) for Small IT Enterprises

For small IT companies, the simplified tax system (STS) remains one of the most convenient and beneficial regimes. It reduces administrative burden and lowers tax expenses if the established limits are met.

New income limits for applying STS:

As of 2025, the maximum revenue for using STS has increased — now companies with annual revenue up to 200 million rubles and up to 130 employees can switch to this regime.

This change is particularly important for fast-growing IT companies that are not yet ready for full accounting and reporting under the general system.

Tax optimization options:

IT companies on STS can choose one of two taxation options:

• “Income” — 6% of total revenue. Suitable for companies with minimal expenses (e.g., freelance teams or outsourcing services).
• “Income minus expenses” — 15% if costs for development, marketing, and infrastructure are significant.

It is also possible to reduce the effective tax rate by applying regional IT sector benefits — in some regions, the STS rate can be lowered to 1–5%.

Examples of mistakes when switching to STS and their consequences:

1. Incorrect revenue calculation — exceeding the threshold automatically switches the company to the general taxation system with additional VAT and profit tax.
2. Unverified expenses — under the “income minus expenses” scheme, every expense must be documented, otherwise the tax base will be overstated.
3. Missing notification deadlines — if the tax authority is not notified of the STS switch on time, the company remains on the general system until the end of the year.

Companies that properly approach the choice of regime and conduct tax diagnostics in advance can reduce fiscal risks and plan their financial burden effectively.

STS remains a reliable tool for small and medium IT businesses, especially during team formation and growth.

Social Security Contributions and Obligations

For IT companies employing staff, social security contributions are a significant part of mandatory expenses. In 2025, contribution rates and calculation methods in Russia have changed, directly affecting payroll planning.

New rates for IT company employees:

Accredited IT companies can continue to apply the reduced contribution rate of 7.6%, which includes:

• 6% — pension insurance
• 1.5% — medical insurance
• 0.1% — social insurance

To qualify for this benefit, the company must:

• Have state IT accreditation.
• Conduct core activities related to software development, support, and sales.
• Ensure at least 90% of revenue comes from IT activities.

Calculation for income above the limit:

Contributions are paid up to the established base limits. If an employee’s income exceeds the limit (around 2.1 million rubles for pension and 1.2 million rubles for medical contributions in 2025), a reduced 10% rate applies to amounts above the limit.

For IT companies, this is important when calculating salaries for highly skilled specialists, particularly in development and project management.

Impact on company and employee budgets:

• Companies with a small number of employees may experience increased costs, especially if some specialists earn high salaries.
• For accredited organizations, contribution benefits maintain sector competitiveness and allow salaries to remain at international levels.

Companies not on the accredited IT list must apply the general 30% rate, making accreditation a crucial step for optimizing tax and social obligations.

Proper payroll planning and using reduced rates help IT companies balance personnel costs with financial stability.

Practical Tax Optimization Tips for IT

Tax optimization in IT is not about avoiding taxes at all costs; it is a strategic tool for legally reducing the tax burden and increasing business efficiency. In 2025, Russian IT companies face higher rates and changing benefits, making proper internal processes and financial accounting particularly important.

How to organize internal processes for compliance:

The first step is systematizing financial flows. Every transaction must be documented and reflected in accounting. For IT companies, this includes:

• Separating revenue by activity type (e.g., software development, consulting, support).
• Keeping detailed records of IT-related expenses to justify eligibility for benefits.
• Regular auditing of tax risks and compliance with accreditation criteria.

Assigning a responsible person for tax reporting and maintaining communication between accounting, legal, and management teams helps respond promptly to legislative changes and minimize errors.

Using benefits and deductions legally:

IT companies can apply profit tax benefits, reduced social contributions, and VAT exemptions under certain conditions. This requires confirming actual IT activities and meeting the required revenue share.

Recommendations:

• Update accreditation certificates on time.
• Specify IT activities as the main activity in company charter documents.
• Maintain transparency in financial operations to avoid tax authority claims.

Applying deductions and benefits must be documented. Any questionable schemes (e.g., fake contracts or artificially reducing profits) create risks of additional assessments and fines.

Importance of consulting lawyers and accountants:

Even with an in-house accountant, periodic external audits and legal expertise are recommended. Specialists can help:

• Check tax calculations and compliance with benefit requirements.
• Optimize company structure (e.g., separate IT division as a legal entity to maintain benefits).
• Prepare for potential inspections or requests from tax authorities.

A comprehensive approach to tax planning helps IT companies reduce costs and increase resilience to legislative changes. Regular collaboration with professional consultants turns taxation from a “mandatory routine” into a strategic business tool.

Conclusion

The tax system for IT companies in Russia is becoming increasingly complex. Rates, benefits, and conditions for preferential treatment are changing. To maintain competitiveness and avoid calculation errors, businesses need a systematic approach to tax planning.

A proper combination of tax tools, correct documentation, and timely benefit confirmation reduces the burden and ensures transparent financial processes. Each company has its own characteristics; there are no universal solutions.

Our team is ready to help navigate the current IT tax rules, audit existing models, and propose an optimal tax strategy. We assist companies with benefit transitions, reporting, and interactions with tax authorities, so you can focus on business growth instead of bureaucratic issues.

How to contact us 

For more information or consultation on IT taxation and audit 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.