Tax incentives for IT Park residents in 2026
Until 1 January 2028, IT Park residents are exempt from corporate income tax, VAT, social tax and turnover tax, and their employees pay personal income tax at 7.5% instead of 12%. For export-oriented residents, those with more than 50% of their income from exports, the incentives other than the VAT exemption have been extended to 1 January 2040.
Which taxes residents are exempt from
| Tax | For an IT Park resident | Period |
|---|---|---|
| Corporate income tax (profit tax) | Exempt | until 1 January 2028 |
| VAT | Exempt | until 1 January 2028 |
| Social tax | Exempt | until 1 January 2028 |
| Turnover tax | Exempt | until 1 January 2028 |
| Employees' personal income tax (PIT) | 7.5% instead of 12% | while the incentives apply |
| Customs duties on technological equipment | Exempt | until 1 January 2040 |
Extension to 2040 for exporters
The tax and customs incentives have been extended from 1 January 2028 to 1 January 2040, except for the VAT exemption. The extension applies to residents with more than 50% of their total annual income from exports in permitted activities, and to IT educational institutions whose graduates work at IT Park export companies. For foreign shareholders, the dividend tax rate is capped at 5% until 2040.
If your company works mainly for the domestic market, its incentives may end after 2028. This is worth taking into account in your planning now.
What this means for accounting
- Separate revenue accounting. You need to see what share of income comes from permitted activities and from exports.
- Export documents. Contracts, acceptance certificates, invoices and receipts of foreign currency revenue must match.
- Reports for the IT Park administration are filed separately from tax reports, and also on time.
- Payroll at 7.5%. The reduced PIT rate applies only if the residency conditions are met.
An error in recording revenue can cost the company its incentives. That is why many residents outsource their IT Park accounting to specialists who know the park's requirements.
FAQ
Until what year do IT Park incentives apply?
The main tax incentives apply until 1 January 2028. For export-oriented residents (more than 50% of income from exports), they have been extended to 1 January 2040, except for the VAT exemption.
What personal income tax do employees of IT Park residents pay?
7.5% instead of the standard 12%.