What corporate income tax benefits are established for 2021-2022?

Benefits for educational and medical institutions

For organizations engaged in the field of education and/or medicine, it is possible to take advantage of the income tax benefit by applying a zero rate to the tax base when calculating tax (clause 1.1 of Article 284 of the Tax Code of the Russian Federation). To do this, a number of conditions must be met (Article 284.1 of the Tax Code of the Russian Federation):

1. The organization must engage in activities included in the list approved by Decree of the Government of the Russian Federation dated November 10, 2011 No. 917. At the same time, activities related to the provision of spa treatment services are not included in the “preferential” list - taxpayers’ attention was drawn to this in a letter from the Ministry of Finance dated 05/18/2012 No. 03-03-06/1/252.
2. This activity must be carried out on the basis of a license.
3. Activities eligible for benefits must provide at least 90% of all incoming income.
4. During the year, the company's staff should not be reduced below 15 employees. In addition, it is important for medical institutions to adhere to the norm that 50% of full-time employees have valid specialist certificates.
5. An enterprise cannot make transactions using bills of exchange or use financial instruments for futures transactions.

Educational (medical) enterprises can take advantage of the benefits, regardless of their form of ownership (state or private). The benefit applies to the entire tax base of the taxpayer. The duration of the benefit is the tax period (calendar year).

Find out who else has the right to apply special income tax rates in the Ready-made solution from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

See also the article “Conditions for applying the zero rate on income tax when receiving dividends” .

Number of medical personnel

The following condition, the fulfillment of which is necessary to obtain the right to apply a preferential tax regime, applies only to organizations engaged in medical activities. By virtue of paragraphs. 3 p. 3 art. 284.1 of the Tax Code of the Russian Federation in such organizations, medical personnel with a specialist certificate must make up at least half of all employees. In this case, the specified ratio must be maintained continuously throughout the entire tax period as of any date (Letter of the Ministry of Finance of Russia dated March 23, 2012 N 03-03-06/1/154).

In paragraphs 1 clause 1 art. 100 of Federal Law N 323-FZ (Federal Law of November 21, 2011 N 323-FZ “On the fundamentals of protecting the health of citizens in the Russian Federation”) (came into force on January 1, 2012) it is established that until January 1, 2016 the right to provide medical activities in the Russian Federation are persons who have received higher or secondary medical education in Russia in accordance with federal state educational standards and have a specialist certificate. If a certified physician has not worked in his specialty for more than five years, he can be admitted to medical practice after additional training and only if he has a specialist certificate (clause 3, clause 1, article 100). Moreover, clause 2 of this article determines that the named certificates issued to medical and pharmaceutical workers before 01/01/2016 are valid until the expiration of the period specified in them.

Taking into account the above, as well as the direct instructions in paragraphs. 3 p. 3 art. 284.1 of the Tax Code of the Russian Federation for the presence in the staff of a medical institution that claims to apply a preferential tax regime of at least half of its certified personnel, equating other documents received by employees upon graduation from medical schools with a specialist certificate for the purpose of applying a zero rate is not allowed . The capital’s tax authorities expressed this opinion in Letter dated 07/02/2012 N 16-15/ [email protected]

Benefits for agricultural producers

Enterprises operating in the agricultural sector and meeting the criteria specified in paragraph 2 of Art. 346.2 of the Tax Code of the Russian Federation (in terms of ensuring at least 70% of income from operations for growing, processing and selling agricultural products in the total volume of sales proceeds), have the right to take advantage of the benefit in the form of a 0% rate for paying income tax (clause 1.3 of Article 284 Tax Code of the Russian Federation).

It is important that such an agricultural producer is subject to the general taxation system. By choosing a simplified taxation system in the form of paying a single agricultural tax, the taxpayer loses the right to income tax benefits, since this tax is not paid under the simplified system.

Main changes for AU

Firstly, the income tax rate remains at 0% for organizations engaged in educational and (or) medical activities, as well as for organizations providing social services to citizens. Secondly, a 0% rate is provided for the income tax of museums, theaters and libraries.

Important: all institutions that have switched to using a 0% rate are not exempt from taxpayer obligations. In accordance with the requirements of paragraph 2 of Art. 289 of the Tax Code of the Russian Federation, taxpayers are required to maintain tax records and submit a tax return after the expiration of the tax period (calendar year).

Income tax benefits for social service organizations

Organizations providing social services to the population have the right to income tax benefits in the form of a 0% rate, subject to a number of conditions (clause 1.9 of Article 284 of the Tax Code of the Russian Federation). The list of services for which the benefit is applicable was approved by Decree of the Government of the Russian Federation dated June 26, 2015 No. 638.

Mandatory requirements for applicants for income tax benefits (Article 284.5 of the Tax Code of the Russian Federation):

1. The company must be registered in the register of social service providers of the constituent entity of the Federation.
2. The staff must continuously employ at least 15 employees throughout the tax period.
3. Turnover from the provision of social services should be at least 90% of the company’s total income at the end of the year.
4. The activities should not use bills of exchange or financial instruments for futures transactions.

Application of preferential rates since 2014

Since January 1, 2014, the Tax Code of the Russian Federation has limited the right to use a 0% rate when receiving dividends on shares of Russian organizations recorded in the securities accounts of a foreign nominee holder, a foreign authorized holder and (or) depository programs. According to paragraph 9 of Art. 310.1 of the Tax Code of the Russian Federation, when calculating income tax in relation to such dividends, the tax depositary agent in which these accounts are opened does not have the right to apply a reduced rate. He must calculate the tax at the rate established by the Tax Code of the Russian Federation as the basic one (13%).

In the future, the recipient of dividends will be able to exercise their right to apply a reduced tax rate of 0% to their income only by filing an application for a refund of the overpaid amount of tax in the manner prescribed by Art. 78 of the Tax Code of the Russian Federation (subparagraph 5, paragraph 1, article 21, paragraph 4, paragraph 9, article 310.1 of the Tax Code of the Russian Federation).

Benefits for IT enterprises

From 2022, the authorities decided to support enterprises and individual entrepreneurs in the IT industry, as well as stimulate their development. Therefore, preferential rates have been established for them:

• 3% - to the federal budget;
• 0% goes to the regional budget.

The conditions for applying reduced rates are not complicated:

1. The enterprise or individual entrepreneur is included in a special register and has received a document on state accreditation.
2. The average number of employees is at least 7 people.
3. The share of income from operations in the IT sector at the end of the reporting or tax period is at least 90% of the amount of all income.

Benefits for businesses in the IT industry are provided not only for income tax, but also for other taxes and fees. Find out more about them from the Review material from ConsultantPlus. To do this, you just need to sign up for a trial demo access to the K+ legal reference system. It's free.

Benefits for participants in special zones

Residents of special economic zones

Companies operating in special – technology-innovation and tourist-recreational – economic zones, which are united into a cluster by decision of the Government of the Russian Federation, can take advantage of income tax benefits. We are talking about applying a 0% rate to the tax base when calculating that part of the tax that is payable to the federal budget (clause 1.2 of Article 284 of the Tax Code of the Russian Federation).

An important condition for receiving tax preferences is maintaining separate records of income (expenses) from activities directly eligible for benefits, i.e., carried out in the territory of a special economic zone. Loss of resident status in a technology-innovative or tourist-recreational special economic zone means loss of the right to use tax preferences (clause 1.2 of Article 284 of the Tax Code of the Russian Federation).

For technology-innovation activities, the possibility of applying such a benefit ends with the end of 2022, and in terms of tourism and recreational activities it will be valid until 2023 (clause 5, article 10 of the law “On Amendments...” dated November 30, 2011 No. 365-FZ ).

In 2022, a benefit appeared in the form of a 0% tax rate (clause 1.11 of Article 284 of the Tax Code of the Russian Federation) for legal entities working in tourism and recreational sphere in the Far Eastern District. Its use is limited to the periods 2018-2022 and requires the organization to fulfill a number of conditions (Article 284.6 of the Tax Code of the Russian Federation). The occurrence of non-compliance with these conditions will require the restoration of the amount of unpaid tax and payment of penalties (clause 5 of Article 284.6 of the Tax Code of the Russian Federation).

For application from the beginning of 2022, a benefit for legal entities operating in special zones, but in areas different from those specified in paragraph. 1.2 art. 284 Tax Code of the Russian Federation. It lies in the fact that the tax rate intended for the federal budget is 2% (clause 1.2-1 of Article 284 of the Tax Code of the Russian Federation), and not 3%, at which most companies must pay tax to this budget in 2017-2024 .

Free economic zone participants

Companies operating in a SEZ (free economic zone) enjoy a preferential rate (0%) when paying income tax to the federal budget. The benefit is provided for 10 tax periods from the moment of receipt of income from the sale of goods under an agreement on activities in the FEZ (clause 1.7 of Article 284 of the Tax Code of the Russian Federation).

In addition, the constituent entities of the Federation may establish a reduced rate for such enterprises to pay tax to the local budget (not lower than 13.5%).

It is mandatory to maintain separate records of income (expenses) by types of activities carried out in the FEZ and outside it. Moreover, taxation of other types of activities is carried out in accordance with the general procedure (letter of the Ministry of Finance dated March 20, 2015 No. 03-03-10/15503).

For information on the requirements for registers in which tax accounting is organized, read the article “How to maintain tax accounting registers (sample)?”

TASED participants

For companies that are residents of TASED (territories with rapid socio-economic development) preferences are also provided - this is an income tax (2014 benefit) at a rate of 0% when paying income tax to the federal budget (clause 1.8 of Article 284 of the Tax Code of the Russian Federation).

Mandatory conditions for the application of benefits are (Article 284.4 of the Tax Code of the Russian Federation):

1. State registration of a legal entity for TASED.
2. Absence of separate divisions outside the TASED zone.
3. Non-use of special tax regimes by the taxpayer.
4. Non-inclusion of a TASED resident into consolidated groups of taxpayers.
5. Lack of activity as an insurer, bank, non-profit organization, clearing company, non-state pension fund or professional participant in the securities market.
6. Lack of status as a participant in SEZs and/or regional investment projects.
7. Providing at least 90% of your income through activities carried out within the framework of the agreement on work in the TASED.
8. Ensuring separate accounting of income by type of activity when executing an agreement on work in TASED and others.

Benefits for paying tax to the federal budget (0% rate) are maintained for 5 years from the date of receipt of the first profit under the agreement to work in a TASED. There is also a benefit for paying tax to the budget of a constituent entity of the federation: for the first 5 years - a maximum of 5%, and for the next 5 years - a minimum of 10%. Moreover, the right to apply the benefit does not disappear in the event of a lack of profit for 3 consecutive tax periods (from 2022, their number under certain conditions can reach 9, Article 1 of the Law “On Amendments...” dated November 27, 2017 No. 339-FZ) and will be used after these periods (clause 5 of Article 284.4 of the Tax Code of the Russian Federation).

New procedure for applying rates by SPIC participants

In accordance with the Law of August 2, 2019 No. 269-FZ, from January 1, 2020, a new version of paragraph three of clause 1 of Art. 284.9 Tax Code of the Russian Federation. It provides that participants in special investment contracts (hereinafter referred to as SPIC) have the right to apply rates to the tax base from activities within the framework of the investment project in respect of which the SPIC is concluded, subject to separate accounting of income (expenses) received (incurred) from activities within the project , and income (expenses) received (incurred) while conducting other activities.

At the same time, Law No. 269-FZ establishes that this norm applies to SPIC participants who have entered into a SPIC:

1. from the date of entry into force of Law No. 269-FZ;
2. from January 1, 2022 until the date of entry into force of Law No. 269-FZ, if the concluded SPIC as an incentive measure provides for an income tax benefit (Part 4 of Article 3 of Law No. 269-FZ).

Law No. 269-FZ came into force on September 2, 2022. As the Ministry of Finance of Russia explains in letter dated 09/05/2019 No. 03-03-06/1/68482, if the taxpayer entered into a SPIC after September 2, 2022, he has the right to apply the provisions of paragraph three of clause 1 of Art. 284.9 of the Tax Code of the Russian Federation from January 1, 2022. If before September 2, 2022, then he has the right to apply them from January 1, 2022. At the same time, the SPIC must contain an indication of government incentive measures, in particular, for corporate income tax.

Also see “How to Calculate Income Tax.”

Other benefits

Participants of regional investment projects

In accordance with clause 1.5 of Art. 284 of the Tax Code of the Russian Federation, companies participating in regional investment projects can apply a tax benefit to the federal budget in the form of a zero rate for 10 years, starting from the year of receiving the first income from the project. The benefit will be valid until 2029, regardless of the date of inclusion of the investment project participant in the register of such participants (Clause 2, Article 3 of the Law “On Amendments...” dated September 30, 2013 No. 267-FZ).

There is also a benefit for paying tax to the budget of a constituent entity of the federation in the form of a rate of no more than 10% during the first 5 years, and at least 10% in the next five years (clause 3 of article 284.3 of the Tax Code of the Russian Federation).

To obtain the right to use such a benefit, the following conditions must be met:

1. Inclusion in the register of participants in regional investment projects.
2. Providing income of at least 90% from the sale of goods as part of a regional investment project.

From the beginning of 2027, participants who invested funds in the project in the amount of at least 50 million rubles. for a period of up to 3 years (paragraph 2, subparagraph 4, paragraph 1, article 25.8 of the Tax Code of the Russian Federation), lose the right to tax benefits (paragraph 6 of article 284.3 of the Tax Code of the Russian Federation).

Since 2022, participants in investment projects that do not require inclusion in the register of such participants have also received the right to apply a similar benefit (but taking into account their own characteristics) (subclause “c” of paragraph 1 of Article 2 of the Law of the Russian Federation “On Amendments...” dated 23.05. 2016 No. 144-FZ). At the same time, Art. 284.3-1, dedicated to the specifics of applying this benefit. Its validity period is also set until the beginning of 2029, and in some cases – until the beginning of 2031 (clauses 4, 5 of Article 284.3-1 of the Tax Code of the Russian Federation).

Participants of the Skolkovo project

After a participant in the Skolkovo project loses the right to be relieved of his duties as a taxpayer under the conditions specified in paragraph. 3 p. 2 art. 246.1 of the Tax Code of the Russian Federation, he has the right to take advantage of a tax benefit in the form of a zero rate for the payment of income tax (paragraph 1, clause 5.1, article 284 of the Tax Code of the Russian Federation).

For another way to reduce income tax, available since 2018, read the material “Investment tax deduction - a new opportunity to optimize income tax.”

Calculation of the holding period of a deposit during the reorganization of organizations

1. Reorganization in the form of a change in the legal form

If the recipient of dividends changes the organizational and legal form, the period of ownership of the contribution (share) in the authorized capital of the company issuing dividends is not interrupted. In this case, the 365-day period required to apply the 0% rate includes the period of holding the deposit, both by the transformed organization and its legal successor (letter of the Ministry of Finance of Russia dated September 12, 2011 No. 03-03-06/1/547).

2. Reorganization in the form of spin-off

If the reorganization is carried out in the form of a spin-off, then the legal successors - the spin-off organizations - must recalculate the holding period of the deposit. Such organizations will have the right to apply a 0% rate only after 365 days from the date of reorganization (letter of the Ministry of Finance of Russia dated January 30, 2012 No. 03-03-06/1/42).

3. Reorganization in the form of merger

Regarding situations where, as a result of reorganization, an organization owning a contribution (share) is merged, officials did not come to a consensus.

Thus, in letters dated 04/07/2014 No. 03-03-06/1/15514, dated 02/26/2014 No. 03-03-06/1/8003, dated 08/28/2013 No. 03-03-06/2/35300 Ministry of Finance of Russia allows you to calculate the holding period in total, by adding the holding periods of the contribution (shares) both before and after the reorganization.

However, in another letter, officials explain that the use of a preferential rate is possible if at least one of the reorganized organizations met the requirements of subsection at the time of merger. 1 clause 3 art. 284 Tax Code of the Russian Federation. If this condition is not met, the 365-day period should be calculated from the moment the reorganization is completed (letter of the Ministry of Finance of Russia dated January 13, 2014 No. 03-03-10/379).

Since the official explanations of the Russian Ministry of Finance are contradictory, the position on this issue should be clarified with your tax office.

If, as a result of reorganization, another company was merged with the organization that pays dividends, the period of ownership of the deposit by dividend recipients for the purposes of applying the 0% rate is not interrupted (letter of the Federal Tax Service of Russia dated July 16, 2013 No. ED-4-3 / [email protected] ).

4. Change of legal form by a subsidiary organization

When the legal form of a subsidiary paying dividends changes, the recipient can apply a 0% rate only after 365 calendar days after completion of the reorganization. Indeed, from the moment of reorganization in accordance with paragraph 5 of Art. 58 of the Civil Code of the Russian Federation, a new legal entity arises. Consequently, the parent company’s ownership of a share in the transformed organization ceases from the moment the latter’s reorganization is completed. And the right to a share in the authorized capital of a newly created organization arises from the moment of its state registration as a new legal entity (letter of the Ministry of Finance of Russia dated 04/08/2014 No. 03-03-RZ/15941, dated 03/15/2012 No. 03-03-06/3 /4, dated January 11, 2012 No. 03-03-06/1/3).

Conditions for receiving income tax benefits 2021–2022

In general, in order to take advantage of tax benefits, you must submit an application no later than a month before the start of the new tax period to the local Federal Tax Service. The application must be accompanied by supporting documentation (in certified copies) indicating that the applicant has the right to apply tax preferences.

The application is drawn up in free form. A sample of such a statement can be downloaded from the link below.

Together with the tax return, which is submitted at the end of the tax period, the taxpayer must submit documents that confirm that he has met the conditions that give him the right to benefits. In particular, it is required to provide a report calculating the share of income received from the activity covered by the benefit.

Responsibility for violation of norms

If during the tax period circumstances arise that lead to the loss of the right to a benefit, the taxpayer must independently calculate the due tax and penalties and pay them before submitting an updated return. Moreover, the tax rate for the entire reporting period will be 20%.

For information on the rules for submitting clarifications, see the article “Updated declaration: what does an accountant need to know?” .

After the transition to a general income tax rate (20%), educational and medical institutions will not be able to take advantage of the benefit in the form of a zero tax rate for the next 5 years (clause 8 of Article 284.1 of the Tax Code of the Russian Federation).

Submission of information in a timely manner

According to paragraph 6 of Art. 284.1 of the Tax Code of the Russian Federation , organizations applying a tax rate of 0% in accordance with this article, at the end of each tax period during which they apply a zero rate, within the deadlines established for submitting an income tax return (no later than March 28), submit to the tax authority at its location the following information:
– on the share of the organization’s income from educational and (or) medical activities in the total income of the organization;

– on the share of the organization’s income from educational activities, childcare and (or) medical activities, as well as from scientific research and (or) development, in the total amount of income of the organization taken into account when determining the tax base;

– about the number of employees in the organization’s staff;

– on the number of medical personnel with a specialist certificate in the organization’s staff (for organizations engaged in medical activities).

For your information,
organizations must provide this information in the form approved by Order of the Federal Tax Service of Russia dated November 21, 2011 No.  ММВ-7-3/ [email protected] . The specified reporting can be sent to the Federal Tax Service in electronic form via telecommunication channels in accordance with the format approved by Order of the Federal Tax Service of Russia dated December 30, 2011 No.  YAK-7-6 / [email protected] .

Results

Enterprises engaged in socially significant (providing educational, social and medical services) and agricultural sectors have the right to take advantage of tax benefits. In particular, they are given the opportunity to switch to a zero rate for paying income tax by submitting an application before the start of the tax period.

In order to take advantage of the right to receive tax preferences, as well as retain it in the future, such organizations need to take care of fulfilling a number of conditions (regarding the number of personnel, obtaining licenses/certificates, ensuring sufficient turnover from preferential activities).

The Tax Code of the Russian Federation also provides preferences for participants in special, free, and other economic zones and regional investment projects.
They are given a benefit in the form of a 0% rate for paying taxes to the federal budget. In addition, a number of residents may be provided with benefits for paying taxes to the budget of the constituent entities of the Federation. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.