Certificate before 2027: 5% income tax
Under article 101.7.2 of the Tax Code, income tax on the monthly income of specialists working for technopark residents is charged at 5%. The period is 7 years from 1 January 2026.
Before 2027, the 5% applies to specialists of a technopark resident who work in system integration and software development outside the park. Whether other staff of residents qualify is not confirmed. From 2027 the regime covers residents’ employees generally (see below).
The tax is charged on the whole monthly income. There are no bands as in the standard scale.
Compared with the standard scale
The technopark rate does not always save money. In 2026 it is cheaper than the standard scale only above 3,500 ₼ and more expensive below it:
| Gross salary | Tax on the standard scale | At the technopark rate | Difference |
|---|---|---|---|
| 2,000.00 ₼ | 54.00 ₼ | 100.00 ₼ | +46.00 ₼ |
| 3,000.00 ₼ | 125.00 ₼ | 150.00 ₼ | +25.00 ₼ |
| 3,500.00 ₼ | 175.00 ₼ | 175.00 ₼ | 0.00 ₼ |
| 4,000.00 ₼ | 225.00 ₼ | 200.00 ₼ | −25.00 ₼ |
| 6,000.00 ₼ | 425.00 ₼ | 300.00 ₼ | −125.00 ₼ |
At a salary of 2,000 ₼ the standard scale gives 54.00 ₼ of tax and the technopark rate 100.00 ₼. At 4,000 ₼ the figures are 225.00 ₼ and 200.00 ₼.
Not confirmed: whether the 200 ₼ tax-free part and the article 102 reliefs apply together with the 5%. The text is silent and no official clarification was found. The calculator leaves them out, which is the interpretation with more tax.
The social insurance base choice
An employee on an employment contract chooses each year between two bases: social insurance on 4 times the minimum wage, or on actual salary by the standard rules. In 2026, 4 × 400 ₼ = 1,600 ₼. The source is article 14.8 of the Law on Social Insurance.
- The choice is open to citizens only.
- The employee states it in writing by 15 January, or in the application form for a new hire. It cannot change during the year, and without notice the previous choice continues.
- 400 ₼ is the figure the State Tax Service uses for 2026. No separate order for 2026 has been found.
At a salary of 4,000 ₼, the employee’s social insurance is 386.00 ₼ on actual salary and 146.00 ₼ on the 1,600 ₼ base. The employer’s share is 254.00 ₼ instead of 614.00 ₼.
From the employee’s pay per month, ₼
Employer cost per month, ₼
Not confirmed: whether the employer’s share also uses this base.
Not confirmed: whether this is a fixed base or only a cap. The text has no “not more than”, so a fixed base is likely. If salary is below 1,600 ₼, a fixed base would cost more than actual salary and such an employee should choose actual salary.
Not confirmed: whether medical and unemployment insurance follow this base. Article 14.8 mentions only social insurance, so they likely stay on actual salary. The calculator works that way.
Certificate from 2027: 0%
Under Law 476-VIIQD of 30 September 2026, income tax on employees of residents with a certificate from 1 January 2027 is charged at 0% for 20 years. The relief is for non-state residents only.
From the employee’s pay per month, ₼
Employer cost per month, ₼
Large businesses must meet an export share. The threshold has not been published and the calculator does not check it.
The minimum wage for 2027 is not set, so the social insurance base of 4 times the minimum wage cannot be calculated for that year.
Who does not get it
Employees of industrial park residents get no such relief: in industrial parks the reliefs are on the resident’s own profit, property and land taxes. The technopark rule is for employees of a resident holding a certificate.
Run your own case in the technopark calculator. For personal reliefs see tax reliefs, and for the standard scale the salary calculator.
Questions and answers
How much income tax does a technopark employee pay?
A specialist of a resident with a certificate before 2027 who works in system integration or software development outside the park pays 5% of monthly salary. At 4,000 ₼ that is 200.00 ₼, against 225.00 ₼ on the standard scale.
How do technopark reliefs change in 2027?
Employees of non-state residents with a certificate from 2027 will pay 0% income tax for 20 years. Large businesses face an export condition whose threshold is not published.
Is the technopark rate cheaper at every salary?
No. In 2026 the 5% rate is cheaper than the standard scale only above 3,500 ₼.