Conditions for applying the 0% tax rate and other IT benefits, subject to the adopted changes

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The 0% rate can be applied starting from the reporting (tax) period, on the reporting date of which the organization passed the state accreditation of an IT company, certain conditions for applying this benefit must also be met:

1. average headcount for the tax period 7 people or more

2. more than 90% of IT company revenues are related to core business

If, at the end of the reporting period, the organization loses state accreditation or ceases to comply with the conditions on income and headcount, taxes and insurance premiums will need to be recalculated from the beginning of the year at regular rates. However, if in the next reporting period or at the end of the current billing period all conditions are met again. Tax and contribution exemptions can be reapplied.

  Both new companies and existing ones can apply a preferential rate on profits.

 You can apply a reduced rate on insurance premiums from the period when the company has passed state accreditation.

There is also a ban on control and supervisory activities for IT companies.

Another pleasant support measure is preferential lending at a rate of 3% per annum.

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