The Ministry of Finance proposed to give IT companies regional tax benefits

The Ministry of Digital Development, Communications and Mass Communications has offered new benefits for IT companies. We are talking about a reduced tax rate of up to 1% under the simplified taxation system for IT companies in the SME segment, as well as a twofold reduction in property tax, land tax for communications and data centers and reduction of rental rates.

The Ministry of Education formulated its proposals in a letter from the head of the department Maksut Shadayev to the governors of the regions. Vedomosti read a copy of the letter, its authenticity was confirmed by a representative of the ministry, without commenting on the details of the proposals.

The Ministry proposes to take the list of measures at the level of the subjects of the Russian Federation. According to the Ministry of Finance, the benefits should be valid until 2024.

Among the proposed measures – the establishment of a tax rate of 1% “for the object of taxation” income “and 5% for the object of taxation” income minus expenses “. The Ministry of Finance also proposes to reduce “at least twice the rates of property tax, land tax for communications facilities and data centers”, as well as to provide for a twofold reduction in fees under lease of state and municipal property for communications facilities and data centers.

All these measures are provided for companies in the SME segment that apply the simplified taxation system. The recipient of the benefit must have programs registered in the register of domestic software, or he must have the status of a domestic accredited IT company, according to Shadayev’s letter.

The authorities have been maintaining a single register of domestic software since 2016. At present, more than 10,000 programs from more than 4,000 rights holders have been registered in it, according to the register’s website. Programs from the registry have a number of advantages in public procurement.

Earlier, the ministry had proposed a list of measures to support IT companies, which were sent to the government for approval. In particular, it was a proposal to exempt employees of Russian IT companies from paying personal income tax, to provide their employees with deferment from military service, as well as a preferential mortgage with a rate of 5% for the duration of work in these companies.

The simplified taxation system now provides that the regional authorities can set tax rates for these taxpayers in the range of 1-6% depending on the categories of taxpayers and types of business activities, says the head of “Dispute Resolution” law firm “Rustam Kurmaev and Partners” Yaroslav Schitzle. “That is, the maximum rate is 6%, but in the regions taxes can be reduced for specific categories of business,” he said.

He added that SMEs pay a tax calculated on income. “Regions have the right to regulate the rate of tax levied on USN in order to respond quickly to the needs of a particular region,” he said.

Since the beginning of the year, companies working under the simplified taxation system have been sending appeals to the Otechestvenny Soft Association for IT support measures that include tax breaks, said Anna Reisner, head of the association’s IT finance development committee. “Companies have complained that these support measures have not affected them at all. After all, a single tax (6% or 15% of turnover) replaced the tax on profits, property and VAT. It turned out that these companies did not receive a reduction in rates, “she said. At the same time, such companies are in dire need of support now, she added, noting that she supports the proposal of the Ministry of Finance.


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