Tax optimization in IT companies may also depend on the regional factor. For example, in some regions, laws have been adopted at the local level on the application of a reduced income tax rate.
In addition, a program continues to operate in the region, according to which IT specialists can receive a one-time payment for the purchase of housing in a mortgage. This year, the list of employees who can receive it has been expanded.
In addition, tax rates for all IT companies operating under the simplified system have been reduced from 15% to 10% in the region, if the object of taxation is income reduced by the amount of expenses.
Rates for small and medium-sized businesses have decreased from 15% to 5% if the object of taxation is income reduced by the amount of expenses.
For organizations accredited by the Ministry of Digital Development, Communications and Mass Communications of Russia operating under the simplified taxation system, the rates have been reduced from 6% to 1% if the object of taxation is income.
A zero tax rate has been introduced for entrepreneurs who are registered for the first time and work under the patent taxation system, whose type of activity is the provision of computer and communication equipment repair services.
Computer programs and VAT
According to the current legislation (the Tax Code of the Russian Federation, Article 149), the transfer of rights to use computer software, industrial designs, utility models, databases, etc. is exempt from this tax, and only if a license agreement corresponding to regulatory requirements is executed. If the company is engaged in the development of programs, this type of activity is taxable. That is, VAT exemption does not apply to the development of software products or their individual elements. Taxation in such cases works according to the general rules. VAT is levied on the cost of the relevant work of the IT company.