IT companies in Russia in 2024

develop and sell software and databases
provide services and perform work on developing, adapting, modifying software and databases
installing, testing, and maintaining these same software and databases

General

Taxes

Benefits

Law

General
Licensing — not required.
State accreditation — upon request, provides benefits, including tax incentives.
Accreditation is carried out by the Ministry of Digital Development of Russia.

Cannot be accredited:

does not meet the criteria (OKVED, etc.)
government owns more than 50%
credit, insurance, telecom operators
tax debt of more than 3,000 rubles
company is in the list of the Government of Russia
general manager with a criminal record
there is no consent to disclose tax secrets

Taxes

Insurance contributions — 7,6% instead of 30%
Corporate profit tax — 0% (2022- 2024) instead of 20%
Simplified tax — rate is set by local authorities, in Moscow region — 1% instead of 6% and 5% instead of 15%
VAT — 20% standard rate 0% for sales and maintenance of software from the Russian software registry

Conditions:

Accreditation
Revenue from IT more than 70% in total revenue

Conditions to be in the register:

software is sold in Russia
owner of an IT company is Russian legal entity or individual
interface in Russian
revenue from foreign clients no more than 30%

Benefits

preferential mortgage for employees up to 5% per annum
exemption from inspections in 2022−2024
loans at preferential rates from 1% to 5%
deferment from military service
simplified employment of foreigners
simplified residence permit for foreign employees

Law

Decree of the Government of RussiaNo. 1729 of 30.09.2022 (as amended by Decree of the Government of Russia No. 296 of 22.02.2023 (Procedure for accreditation of IT companies)
Tax Code of the Russia (Article 149, paragraph 2, subparagraph 26 (VAT), Article 427, paragraph 2.2 (insurance contributions), Article 284, paragraph 1.15 (corporate income tax)
Civil Code of Russia (Articles 1261, 1235, 1286)
FSBU 26/2020 Capital investments
PBU 14/2007 Intangible assets
Decree of the President of RussiaNo. 83 of 03/02/2022 (measures to support the IT industry)

Accreditation procedure for IT companies

Requirements for accreditation of an IT company

OKVED (codes of economic ativities)

Every year before July 1, companies undergo the procedure of confirmation of accreditation requirements. Must be provided for in the Application No. 1 to the Regulations on State Accreditation: development of computer software, consulting services in this area and other related services and others kinds.

Salary

Average salary of employees no less than the average for Russia or region in which the organization is registered. The number of employees does not matter.