Technology and SaaS companies get some of the most favourable treatment in the Russian tax system — but only if the entity is structured and registered correctly. An accredited IT company can access a reduced corporate income tax rate of 5% through 2030, materially lower social-contribution tariffs on developer payroll, and VAT relief on the sale of software entered in the national register. We handle IT accreditation, structure the entity to qualify, run payroll and HQS permits for foreign engineers, and keep the revenue-share and headcount tests that these reliefs depend on documented and defensible.
Almost every IT relief flows from accreditation by the Ministry of Digital Development. To qualify, the company’s core activity must be IT, a defined share of revenue must come from qualifying IT activities, and payroll conditions must be met. We assess eligibility, structure the entity so it qualifies cleanly, file the application, and keep the qualifying-revenue test documented period to period — because losing accreditation means losing every benefit below at once.
An accredited IT company applies a reduced corporate income tax rate of 5% through 2030, against the standard 25%, plus materially lower unified social-contribution tariffs on developer payroll. On a team of engineers, the contribution saving alone is significant. The reliefs are conditional on continuing to meet the accreditation and revenue tests, so we build the monitoring into your monthly accounting rather than discovering a breach at year end.
The sale of software and databases entered in the national register of Russian software is exempt from VAT. Getting a product onto the register is a specific, documentation-heavy process, and the exemption changes how you price and invoice. We advise on registration eligibility and structure your contracts and VAT position around it.
Foreign developers typically come on HQS work permits — threshold-based rather than quota-based — carrying a 13/15% personal income tax rate from day one. We sequence permits with payroll setup so your technical team is legally in post and paid correctly, and coordinate the immigration and payroll sides as one.
Entity setup, corporate secretarial and governance.
View service →CIT, VAT, withholding tax and FTS audit defence.
View service →Employment compliance and HR for international teams.
View service →HQS work permits and mobility for foreign executives.
View service →Reporting aligned with Russian (RAS) requirements.
View service →Accreditation is granted by the Ministry of Digital Development to companies whose core activity is IT and which meet revenue-share and payroll conditions. It unlocks the reduced CIT rate, lower social contributions and other reliefs. We handle the application and the ongoing tests.
An accredited IT company can apply a reduced corporate income tax rate of 5% (in force to 2030), versus the standard 25%, plus reduced social-contribution tariffs on payroll. Conditions, including a qualifying-revenue threshold, must be met each period.
The sale of software and databases entered in the national register of Russian software is exempt from VAT. Getting a product onto the register is a specific process we can advise on.
Yes — foreign engineers typically come on HQS work permits, which are threshold-based and carry a 13/15% personal income tax rate from day one. We sequence permits with payroll setup.
Practical support for international business in Russia.