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):

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.
This activity must be carried out on the basis of a license.
Activities eligible for benefits must provide at least 90% of all incoming income.
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.
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” .

How long do preferences last?

If you already know what this means - tax holidays (benefits) for newly opened individual entrepreneurs under the simplified tax system, then you are probably asking yourself a new question: for how long is a beginning entrepreneur exempt from taxes. So, the interval for simplifiers is 2 24 months and for PSN two patent validity periods. In this case, the year when you registered the organization is considered to be the initial period of time.

You should also know that it will no longer be possible not to pay contributions to the state from 2023, however, if you managed to complete the documents before the end of 2022, then the grace period will last the entire expected period, including 2023.

Let's consider an example that you started working for the simplified tax system at the beginning of 2021 and are eligible for a tax holiday. The second payment for you will be the whole of 2022. If the registration date under the same conditions fell in October last year, then the first payment deadline will still fall in December. Accordingly, it is simply unprofitable to start operations in the fourth quarter.

Vacations for the owner of an enterprise on PSN can be much more modest. One tax period is equal to the period of validity of a patent issued for a period from 1 month to a year. That is, if a businessman received a six-month period twice, then his exemption from mandatory payments will last exactly one year, if immediately for 6 months, and then for the same amount - respectively, 12.

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.

Types of preferences

Having found out whether there are tax holidays for beginning individual entrepreneurs (IP), how long they last and to whom they apply, you must also take into account the type of activity that you will be engaged in.

When using a simplified taxation system, the following operate: agricultural enterprises, workshops for the production of semi-finished products and food products, footwear and light industry, woodworking and wood products, pulp and paper industry, chemical sector, production of rubber and plastic products, metallurgy, automobile production, equipment, education, healthcare, tourism, research activities.
Those to whom the 1 percent rate applies: spinning cotton threads, preparing textiles and fabrics, sewing children's clothing and accessories, making wooden parts, toys, educational games, ceramic accessories, cork products and other folk and artistic crafts.
A rate of three percent is levied on: cultivation of vegetables and mushrooms, seeds, berry crops, fishing, raising seedlings, livestock, beekeeping, making canned fish, shellfish, etc., production of fermented milk and cheese products, preschool education, work of guides and tour guides, operation sanatorium and resort complexes, providing social assistance to vulnerable segments of the population.
When using the patent system, the following work works: repair and tailoring of shoes and clothing from various materials, maintenance of machinery and equipment, furniture restoration, services of photo studios and salons, film laboratories, training, tutoring, care services for the disabled, children, the elderly, folk art products, carpet manufacturing, cook services, pharmaceutical industry, rental services, forestry, dairy production, logging, drying of fruits and vegetables, activities related to translation and interpretation, production of bakery products, PC program development services, repair and maintenance of computer equipment , furniture production, etc.

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):

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

Withdrawal of individual objects from taxation

First of all, this category of benefits is applied to mandatory payments that are levied on owners of material objects: property tax, land tax or transport tax.

For example, cultural heritage sites are not subject to corporate property tax, and transport tax does not apply to low-power vehicles (up to 100 hp) equipped for use by the disabled.

But the allocation of non-taxable objects is also possible for “current” taxes. The company as a whole may be a VAT payer, but at the same time engage in the sale of certain goods or services exempt from this tax (Article 149 of the Tax Code of the Russian Federation).

Such exempt categories include, for example, medicine, passenger transport or cultural and artistic services. To apply this benefit, a businessman must keep separate records for taxable and non-taxable activities.

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:

The enterprise or individual entrepreneur is included in a special register and has received a document on state accreditation.
The average number of employees is at least 7 people.
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):

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

Who and under what conditions can “go” on a tax holiday?

The government program itself was designed to stimulate entrepreneurial activity in Russia. It is designed for the period from 2015 to 2023, but a specific entity has the right to work with a zero rate for no more than 2 years. For the basic law to come into force, each region is obliged to establish benefits by its local regulatory act.

To receive a tax holiday, an entrepreneur must fulfill the following requirements:

Be a registered individual entrepreneur for the first time. Federal Tax Service inspectors can easily identify those who have already been engaged in individual business (since the TIN assigned to an individual does not change throughout life), so the option to deregister and then re-register will not work here.
The exemption applies to 2 tax periods, but this does not mean that it is valid for two full years.
It is necessary to register entrepreneurial activity only after the resolution of the local government agency comes into force. Today, almost all regions have already adopted such documents. If such decisions have not been made in your constituent entity of the Russian Federation, this automatically means that the region does not want to exercise the right to reduce the financial burden for its residents.
The leave is valid only in two systems - simplified and patent. Therefore, at the final stages of registration, a businessman is obliged to submit a petition to the Federal Tax Service to switch to one of these regimes. Otherwise, he will work under basic taxation and pay contributions under general conditions.
Only individuals whose work is related to the scientific field, production, the provision of household services, social programs or the hotel business have the right to cancel payments. There are no benefits for trade.
Part of the revenue from these types of activities must be more than 2/3 of total income.
The decision of regional authorities may regulate additional amendments to the basic law. For example, local management has the right to reduce the annual income limit under the simplified system by ten or more times (from 150 million rubles to 15) and limit the number of employees.
Regardless of the availability of an exemption, an individual is required to pay insurance premiums in full.

You can find out more information about regional regulations on the official website of the Federal Tax Service, at the local inspectorate office or city administration.

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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:

Inclusion in the register of participants in regional investment projects.
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.”

Discount

This preference also implies a reduction in the tax base. But the focus when providing it is not on the nature of the object, but on the costs of the subject. Discounts can be limited or unlimited in size.

For example, the property deduction for personal income tax, in accordance with Part 2 of Article 220 of the Tax Code, is limited to the amount of 1 million rubles if the object was owned by the owner for less than the established period of ownership.

For the state, the discount is important. It encourages taxpayers to make certain expenses (on education, healthcare, purchasing real estate).

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).

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.