New rate of income tax

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From 2025, income tax rates will increase by 5%. Let's look at the rate increase using the table below as an example.



IT companies apply the 5% rate only when calculating income tax for 2025-2030. Then - the general rate (if the organization has no grounds to use reduced special rates).

Companies holding licenses for the use of certain romania telegram subsoil areas will apply a 20% rate to profits from the development of these areas in 2025-2030, but only if the conditions established by paragraph 1.17-1 of the Tax Code of the Russian Federation are met (restrictions on the size of the coefficients).

Regional authorities may set a reduced tax rate for small technology companies paid to the regional budget in 2025-2030.

On topic. Self-payment of personal income tax



New Federal Investment Deduction
The law also introduces a federal investment tax deduction (hereinafter referred to as FITD) from 2025. FITD gives the right to reduce the amount of income tax in the part of the tax paid to the federal budget (8% in 2025-2030) by the amount of investment expenses on fixed assets and intangible assets.

The maximum amount of FINV in a tax period may not exceed :

5% of the tax base for profit tax (the portion of the tax transferred to the federal budget cannot be less than 3% in 2025-2030, then not less than 2%);
50% of the amount of expenses that represent the initial cost of fixed assets and intangible assets (or the amount of expenses by which the initial cost was changed).
The FINV will be applied starting from the period of commissioning of fixed assets and intangible assets (or change in their initial value). The FINV will be able to be applied not only by companies that have made investments, but also by other persons from the group of companies.

There are some restrictions :

The FINV cannot be applied to fixed assets for which the regional INV is applied.
The FINV cannot be applied simultaneously with the depreciation premium for the same fixed assets.
Fixed assets and intangible assets are not subject to depreciation in terms of expenses to which the depreciation tax is applied.
Also, FINV will not be able to use :

credit institutions;
foreign organizations – Russian tax residents;
participants in agreements on the protection and promotion of capital investments;
manufacturers of certain excisable goods (tobacco products, sugar-containing products, certain alcoholic beverages).
If the fixed assets are disposed of within 5 years (except in cases of company liquidation), you will have to pay the additional amount of income tax saved by applying the deduction (including penalties).

At the moment, the adoption of a Resolution of the Government of the Russian Federation with more detailed regulation of the FINV is expected.

In anticipation of 2025, organizations should consider the possibility of using the FINV, given the increase in the income tax rate. The investment deduction will be a legal and effective way to reduce the tax burden.