Under the law “On State Support for the High-Tech Sector”, in force since 1 January 2025: the turnover tax rate falls from 5% to 1%, employee income tax from 20% to 10%, and the state refunds up to 60% of income tax for newcomers to IT, up to 50% for training and retraining of employees and up to 50% for migrant workers. Income tax is refunded quarterly.