The Russian Ministry of Digital Development, Communications and Mass Media proposes exempting IT companies from paying profit tax indefinitely. In July 2022, Federal Law No. 321-FZ of 07/14/2022 was passed, which introduced a zero profit tax rate for IT companies, which will apply until the end of 2024. It is planned to expand the list to include other IT companies to which this zero profit tax rate applies. Currently, the zero corporate income tax rate only applies to developers of IT products. In addition, it is proposed to apply such a tax break to companies engaged in the maintenance of IT systems and information security.