Corporate income tax
Posted: Tue Jan 07, 2025 10:03 am
As a result of the 2025 tax reform, the corporate income tax rate will be increased from 20% to 25%.
How to prepare for an increase in corporate income tax :
Carefully document expenses that reduce income taxes.
Consider options for moving the company to zones with preferential tax conditions (SEZ, priority development areas, regional investment projects, etc.).
Use legal instruments to ease the tax burden: investment tax deductions, increasing coefficients, depreciation bonus.
Create reserves in tax accounting (for example, for doubtful debts).
Separately, it is worth noting the tax changes for IT companies from 2025.
For accredited IT companies, a 5% profit tax rate will be introduced instead of the “zero” rate, which will be in effect until 2030.
Also, on March 3, 2025, the moratorium on on-site tax portugal telegram audits of IT companies ends. In this regard, it is recommended to be especially careful when preparing documents confirming the organization's receipt of income from IT activities.
What needs to be done :
check whether the main activity of the IT company falls under the exceptions specified in the Tax Code of the Russian Federation;
Conduct an analysis of contracts for the presence of additional services, the income from which is not included in the share of IT income.
Let us recall that in order to receive a tax benefit (payment of income tax at a rate of 5% instead of the standard 25%), the company's income from IT activities must be at least 70% of the total income.
Based on incorrectly completed documents, the tax authority may recalculate the share of income from IT activities not in favor of the company, and the latter will lose the opportunity to pay income tax at a preferential rate.
On the topic. Notification of calculated taxes and contributions: how to prepare and submit correctly
How to prepare for an increase in corporate income tax :
Carefully document expenses that reduce income taxes.
Consider options for moving the company to zones with preferential tax conditions (SEZ, priority development areas, regional investment projects, etc.).
Use legal instruments to ease the tax burden: investment tax deductions, increasing coefficients, depreciation bonus.
Create reserves in tax accounting (for example, for doubtful debts).
Separately, it is worth noting the tax changes for IT companies from 2025.
For accredited IT companies, a 5% profit tax rate will be introduced instead of the “zero” rate, which will be in effect until 2030.
Also, on March 3, 2025, the moratorium on on-site tax portugal telegram audits of IT companies ends. In this regard, it is recommended to be especially careful when preparing documents confirming the organization's receipt of income from IT activities.
What needs to be done :
check whether the main activity of the IT company falls under the exceptions specified in the Tax Code of the Russian Federation;
Conduct an analysis of contracts for the presence of additional services, the income from which is not included in the share of IT income.
Let us recall that in order to receive a tax benefit (payment of income tax at a rate of 5% instead of the standard 25%), the company's income from IT activities must be at least 70% of the total income.
Based on incorrectly completed documents, the tax authority may recalculate the share of income from IT activities not in favor of the company, and the latter will lose the opportunity to pay income tax at a preferential rate.
On the topic. Notification of calculated taxes and contributions: how to prepare and submit correctly