Reduced rates for the simplified tax system are provided
Posted: Wed Jan 22, 2025 7:53 am
Many regions actively support benefits for IT companies in order to keep up with the federal government and develop technologies locally. The scope of benefits or requirements for companies in the regions is not uniform, so it is more difficult to understand them — but there is a better chance of finding the most suitable option for indonesia whatsapp number database your business. On average, regional programs will allow businesses to reduce the simplified taxation system rate for the items "Income" and "Income minus expenses" (minimum to 1% and 5%, as is done, for example, in the Pskov and Rostov regions, Ingushetia); receive preferential loans (up to 0.5% per annum in Mari El, up to 7% per annum in the Kurgan region, etc.); be exempt from paying regional tax on profits from the sale and licensing of software and other intellectual property, if the rights to it belong to the taxpayer company and are registered with Rospatent (Kemerovo region, Ingushetia).
in more than 30 regions, which may be of particular interest to IT startups and small businesses that do not exceed the income and number of employees limits established for applying the simplified tax system. In the Lipetsk Region and Ingushetia, only accreditation from the Ministry of Digital Development is required to receive a reduced rate. However, not all regions offer such easy conditions for businesses.
Some regions set requirements for the activities of companies under a specific OKVED code to issue benefits. For example, in the Kostroma Region, the reduced rate of the simplified tax system is available only to accredited IT companies that operate under OKVED group 62.01 (section J "Activities in the field of information and communication"). Thus, for example, the sale of software and hardware systems will not be considered core business for receiving a reduced rate.
Sometimes regions impose additional restrictions, not even related to the type of activity, for example, in the Voronezh Region and Buryatia there are requirements for a certain number of employees in a company. At the same time, tax rates there may be higher - in Buryatia they are 3% for "Income" and 7.5% for "Income minus expenses".
in more than 30 regions, which may be of particular interest to IT startups and small businesses that do not exceed the income and number of employees limits established for applying the simplified tax system. In the Lipetsk Region and Ingushetia, only accreditation from the Ministry of Digital Development is required to receive a reduced rate. However, not all regions offer such easy conditions for businesses.
Some regions set requirements for the activities of companies under a specific OKVED code to issue benefits. For example, in the Kostroma Region, the reduced rate of the simplified tax system is available only to accredited IT companies that operate under OKVED group 62.01 (section J "Activities in the field of information and communication"). Thus, for example, the sale of software and hardware systems will not be considered core business for receiving a reduced rate.
Sometimes regions impose additional restrictions, not even related to the type of activity, for example, in the Voronezh Region and Buryatia there are requirements for a certain number of employees in a company. At the same time, tax rates there may be higher - in Buryatia they are 3% for "Income" and 7.5% for "Income minus expenses".