- The State Duma passed a law raising the VAT rate from 20% to 22%, effective January 1, 2026.
- The income threshold for simplified tax system (STS) payers to be exempt from VAT will be gradually reduced: 20 million rubles in 2026, 15 million in 2027, and 10 million from 2028.
- Small businesses newly subject to VAT can opt out of the reduced tax rate in their first year, and will not be penalized for missing their first VAT declaration under the new rules.
- Tax exemptions for Russian software sales remain; new benefits for radio-electronic industry and special rules for tax penalties and VAT refunds are extended.
- Additional changes include new tax benefits for citizens (e.g., sports deductions, exemptions for “Zemsky Trainer” program participants, and property tax relief in emergency zones), and a new 7% tax on bookmakers’ net revenue.
Source:
- garant.ru
- Draft Law No. 1026190-8 was adopted by the State Duma in the third and final reading on 20 November 2025 and is effective from 1 January 2026.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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