The article discusses the features of the application by the Russian Federation and by the member countries of the Eurasian Economic Union (EAEU) — republics of Belarus, Kazakhstan, Kyrgyzstan, mechanisms of tax incentives for the development of the domestic IT industry. Tax incentives, a simplified taxation system and the taxation regime in the territory of the Special Economic Zones (SEZ), Special Economic Zones (SEZ), High-Tech Park (HTP) are analyzed. The purpose of the article is to study the experience of applying tax incentives in the taxation of the IT industry in the Russian Federation and the member countries of the Eurasian Economic Union, substantiating the need to introduce into Russian tax legislation norms that stimulate the development of the domestic IT sector. Special attention is paid to the consideration of the procedure for access and accreditation of companies for the opportunity to work in the territory of the SEZ, FEZ or HTP with the use of a preferential tax regime. The article concludes that states as a whole apply all tax incentive mechanisms in a complex: tax incentives, a simplified taxation system, SEZ, SEZ, HTP, however, there are differences in their use, which ultimately affects the level of stimulation of domestic IT industries. The Russian Federation uses a selective and differentiated approach, which is why most IT companies are cut off from the preferential tax regime. The EAEU countries have developed more positive experience in this matter due to the simplification of the registration procedure required to enter the preferential zones, both for domestic and foreign IT companies and the admission to the HTP and SEZ of individuals  — IT specialists. The access of foreign companies from friendly countries as residents in the territory of the Russian SEZ will facilitate the introduction of new information technologies and the exchange of experience with domestic IT companies. In the study of the legal norms regulating the taxation of the IT industry in the INPP jurisdictions, special legal methods of research were used: comparative legal, method of interpretation of law, formal legal one.