From 1 July 2025 to 1 January 2030, special tax incentives will be introduced for legal entities engaged in the creation of content intended for children. These measures aim to support the development and production of high-quality children’s content.
Legal entities whose income from the creation and sale of children’s content accounts for at least 80% of their total annual income, as well as the Children’s Content Development Center, will be exempt from paying profit tax on income earned from the realization of such content.
For these organizations, a reduced social tax rate of 1% will apply, significantly lowering the tax burden and creating favorable conditions for business growth.
In addition, legal entities are granted the right to deduct expenses related to the creation of children’s content when calculating profit tax, enabling more efficient cost planning and investment in content production.