What are the legal ways to minimize income tax for organizations working in the field of high technology, taking into account the latest changes in tax legislation?
Legal ways to minimize income tax for high-tech organizations
1. Use of tax incentives and preferences
Organizations working in the field of high technologies have the right to take advantage of special tax regimes and tax benefits. Residents of special economic zones, technology parks and industrial parks can apply a reduced income tax rate (for example, the rate can be only 0%).
In addition, innovative enterprises can count on special investment deductions and a depreciation premium. This allows companies to significantly reduce the tax burden by quickly writing off the cost of purchasing new equipment and technologies.
2. Applying accelerated depreciation
High-tech companies can choose to accelerate depreciation of fixed assets and intangible assets, which allows significantly faster tax base reduction. As of 2025, the company has the right to charge depreciation at a factor of up to 3 inclusive, which significantly reduces income tax.
For example, the company acquires expensive equipment worth 1 million rubles. If standard linear depreciation is applied for a period of 10 years, the annual cost will be 100 thousand rubles. However, when applying the accelerated method (coefficient 3), the amount of depreciation will already amount to 300 thousand rubles annually, reducing the tax base by almost three times.
3. Proper formation of accounting policy
The organization should correctly formulate its accounting policy, including the choice of the most profitable ways to assess reserves, calculate depreciation and recognition of income and expenses. This applies, for example, to the procedure for the formation of reserves for doubtful debts, the timing of the revaluation of property and the choice of how to distribute indirect costs.
It is important to remember that accounting policies must comply with accounting and tax requirements, and any changes require justification.
4. Receiving subsidies and grants
High-tech R&D companies can qualify for government subsidies and grants. These funds are exempt from taxation and reduce the overall tax burden. Thus, subsidies help cover the costs of research and development, allowing more resources to be directed towards the development of core production.
5. Labor cost optimization
The salaries of employees engaged in research activities are subject to inclusion in the cost of production, which reduces taxable profit. In addition, the organization can issue part of the payments to employees as dividends taxed at a rate of 13%, instead of the usual insurance premiums, which also helps to save on taxes.
However, it is important to be careful and avoid schemes that may attract the attention of the Federal Tax Service, especially in terms of low wages or unreasonable bonuses.
To successfully reduce the tax burden, high-tech organizations are advised to combine the above measures, regularly monitor changes in tax legislation and consult with professional lawyers and accountants. Legal ways to minimize taxes will allow you to direct the released funds to the further development of innovative projects and increase the competitiveness of the company.