VAT. From 01.01.2013 until 01.01.2023, the operations are exempt from VAT in 20% for the supply of software products, which includes:

  • The result of computer programming such as the operating system, system, application, entertainment or educational computer software (components) as well as in the form of websites or online services
  • Cryptographic facilities protection of information.

Profit  tax. For companies in the industry of software, from 01.01.2013 until 01.01.2023 the rate of corporate profit tax is set at 5% instead of 19%.

Source: Liga.net