Currently, the state stimulates the development of innovation activity by using the mechanism of small technology companies. Such a preferential regime for high-tech entrepreneurial activity appeared back in 2023 with the adoption of Federal Law No. 478 «On the Development of Technological Companies in the Russian Federation». 

However, the emergence of a new status for domestic innovative enterprises was initially not accompanied by the consolidation in the legislation of specific measures of their state support, including in terms of taxation. In this regard, the regime of small technological companies did not spread among economic entities in 2023-2024. 

Since 2025, the situation has changed in many respects. At the legislative and subordinate legislation levels, acts have been adopted that increase the attractiveness of the economic activity regime of small technology companies. In this article we will tell you what advantages the status of small technology companies provides and what conditions must be met to obtain it.

Procedure for obtaining the status of a small technology company

The status of a small technology company (hereinafter – «STC») may be obtained by a Russian commercial organization that meets a number of criteria.

If a company meets these basic criteria, it automatically receives ITC status if its information is contained in the Unified Register of Final Recipients of State Support for Innovation Activities (hereinafter - the «Register of Final Recipients of State Support»). The rules for maintaining this register are regulated by the same-name Resolution of the Government of the Russian Federation No. 1826 dated 13.10.2022.

In other cases, in order to obtain ITC status, it is necessary to undergo an in-depth inspection to identify scientific and technical potential and the possibility of applying innovative technologies in business activities. Such verification is carried out by the following authorized centers of expertise:

- Innovation Promotion Fund

- Skolkovo

- Engineering and Innovation Support Center

- NTI Platform

The methodology of in-depth assessment of the applicant company, as well as the cost of expertise are fixed at the level of by-laws. If the examination is successful, the examination center issues a positive expert opinion on the compliance of the organization with the ITC status.

On the basis of a positive expert opinion or relevant information from the Register of final recipients of state support, the Ministry of Economic Development enters information about the Russian organization into the register of small technology companies. From that moment on, the legal entity acquires the right to receive state support measures in the form of tax and non-tax benefits.

Non-tax incentives for small technology companies

At the moment, the status of ITC practically does not give access to any exclusive non-tax benefits. An exception is the priority procedure established by Rospatent for such companies for the examination of applications for inventions or utility models. This procedure allows to reduce the term of consideration of an application for a patent grant

- For an invention – from 4 months to 2 months

- For a utility model – from 2 months to 1 month

At the same time, the availability of ITC status facilitates access to a number of state support measures. Examples of such measures are given in the table below.

Tax incentives for small technology companies

In the course of the 2024 reform, several amendments were made to the tax legislation aimed at reducing the tax burden on ITCs. For example, the procedure for applying the increasing coefficient 2 to R&D expenses was simplified for such companies. In particular, ITCs may apply this coefficient to the initial value of inventions, utility models and industrial designs obtained as a result of R&D, even if the research and development performed is not named in the relevant decree of the Government of the Russian Federation.

Conclusions and implications

Unlike benefits for IT businesses, preferences for ITC are not so consistently systematized in the legislation, including the Tax Code of the Russian Federation. Nevertheless, with competent application of the established support measures, it is possible to achieve a significant reduction in the tax and regulatory burden on such organizations. Moreover, in order to achieve the greatest tax efficiency, it is advisable to take into account not only benefits due to the ITC status, but also benefits that have other grounds for application, but are suitable for ITCs, for example, reduced rates of insurance premiums for SMEs.

In addition, it is interesting to note that significant powers to «fine-tune» the preferential ITC regime are currently concentrated in the hands of the authorities of the constituent entities of the Russian Federation. In this regard, potential founders and investors of small technology companies should pay attention to the provisions of regional legislation when choosing a place of incorporation of a legal entity. It is advisable to take into account not only the relevant tax laws of the constituent entities of the Russian Federation, but also other legislative acts, which may contain both financial and non-financial measures of ITC support.

It is noteworthy that significant rights to introduce and determine the parameters of certain tax incentives for ITCs have been granted to regional authorities. Such a situation takes place with regard to reduced corporate income tax rates, as well as investment tax deduction when investing in ITC through an investment partnership.