Spending on Russian software now counts double for tax purposes

Starting January 1, 2025, you can reduce your taxable base for using Russian software. In other words, companies can count software expenses with a coefficient of 2, pay less tax and increase their net profit. The key condition is that the service must be listed in the Russian Software Registry. Here's how to take advantage of it this year 💸

What are a taxable base reduction and a double coefficient?

These are expenses you can record in your accounts to reduce your taxable base (the revenue you pay tax on). Under the new rules, these expenses are multiplied by two. In other words, if you spent 100,000 rubles on Russian software from the registry, you can deduct 200,000 rubles of expenses from your annual revenue.

What changed?

In 2024, the increased coefficient only applied to AI software, and the coefficient itself was 1.5. In 2025, the requirement that the software be AI-related was dropped, and the coefficient went up from 1.5 to 2. As before, the service must be listed in the Russian Software Registry.

Example calculation

Say your company spent 100,000 rubles on Pachca.

Here's what you do:

• Actual expenses: 100,000 rubles.
• Multiply by 2: 100,000 rubles × 2 = 200,000 rubles
• If your taxable base before the deduction was 1,000,000 rubles, after the deduction it goes down by 200,000 rubles: 1,000,000 rubles – 200,000 rubles = 800,000 rubles.

The extra 100,000 rubles you get from reducing the taxable base is money you can pay out as dividends without paying tax on it. Under standard accounting, that 100,000 rubles would be subject to 25% corporate income tax.

What documents do you need to submit to the tax office?

To claim the deduction with the double coefficient, a company needs to submit the following to the tax office:

• an invoice for the licenses or access rights to the Russian software;
• the contract for purchasing the licenses or access rights to the Russian software;
• certificates of acceptance for the licenses or access rights provided;
• a certificate confirming the Russian software is listed in the Registry;
• documents confirming payment.

How do you collect the documents?

This change in the law only gives businesses the option to reduce their tax burden, it doesn't require them to use it. If your company needs to prepare documents to reduce its taxable base for using Pachca, reach out to your account manager or contact our support (Telegram or MAX) for help gathering them.