Changes for entrepreneurs under the patent tax system: income limits introduced.

      INFORMATION NOTICE REGARDING THE SCHEME

      Changes for entrepreneurs on the patent taxation system: income limits introduced

      The patent taxation system (PTS) is retained, including the retail trade and freight transport sectors, but the conditions for its application are changed from 2026. Only those individual entrepreneurs whose total revenue — both cash and non-cash across all applied tax regimes — in 2025 does not exceed 20 million rubles will be able to switch to it. For those already operating under the patent, the 60 million ruble limit remains in 2025, but if their revenues fall in the range from 20 to 60 million, the right to this special regime will be lost in the following year.

      Entrepreneurs whose receipts in 2025 exceed the 20 million threshold must choose another tax system by January 1 — for example, the simplified tax system (STS) or the automated STS. If the taxpayer does not file an application for the STS or auto-STS, they will automatically be considered a payer under the general tax regime. Those who meet the new limit and plan to operate under the PTS from January 1, 2026 must submit an application to the tax authority no later than 10 working days before the start of the patent’s application. This can be done through the taxpayer’s online account, which will also allow downloading the completed document, or by any other convenient method. The online calculator of the Federal Tax Service of Russia can help estimate the preliminary cost of the patent.

      At the same time, the 20 million ruble limit becomes relevant for 2026 as well: exceeding it will result in the loss of the right to the PTS. For those who cannot determine the limit, it is possible to issue a patent not for a year but quarterly or monthly — then, if the 20 million ruble threshold is exceeded, the right to the PTS will be lost only from the beginning of the period for which the last patent was issued.

      Going forward, the income limit will be lowered: to operate under the patent in 2027, income in 2026 must not exceed 15 million rubles, and for 2028 — 10 million based on the results of 2027. If an entrepreneur exceeds these thresholds and does not notify the tax inspectorate about switching to the STS, they will automatically be transferred to the general regime. This means they will have to combine payment of personal income tax (PIT) according to a progressive five-step scale from 13% to 22% depending on profit size and VAT at a rate of 22% (10% for preferential categories of goods). At the same time, the VAT amount payable can be reduced by the “input” tax from suppliers. Reporting and payments for these taxes become quarterly, and the PIT declaration is filed once a year. Detailed information can be clarified using the FTS service “Choosing the appropriate tax regime.”

      More news about the event:

      Changes for entrepreneurs on the patent taxation system: income limits introduced

      The patent taxation system (PTS) is retained, including the retail trade and freight transport sectors, but the conditions for its application are changed from 2026. 14:44 24.12.2025 Administration of Muslyumovsky District — Muslyumovo

      Changes for entrepreneurs on the patent taxation system: income limits introduced

      INFORMATION NOTICE REGARDING THE SCHEME

      Changes for entrepreneurs on the patent taxation system: income limits introduced

      The patent taxation system (PTS) is retained, 14:30 24.12.2025 Mendeleyevsky District — Mendeleevsk

      News from neighboring regions on the topic:

      Changes from 2026 for taxpayers on the simplified and patent tax systems

      This is an archival publication — it may contain outdated information.

      From January 1, 2026 taxpayers operating under the simplified (STS) and patent taxation systems (PTS) will face changes. 16:29 24.12.2025 Federal Tax Service of Russia — Elista

      Sevastopol entrepreneurs learned about key tax changes from 2026 at a webinar

      This is an archival publication — it may contain outdated information.

      At a webinar for Sevastopol businessmen, specialists from the Federal Tax Service of Russia for Sevastopol described major changes, 16:27 24.12.2025 Federal Tax Service for Sevastopol — Sevastopol

      What individual entrepreneurs need to know about the patent taxation system in 2026

      Federal Law No. 425-FZ of 28.11.2025 amended article 346.45 of the Tax Code of the Russian Federation, which concerns the maximum income for applying the patent taxation system (PTS). 15:49 24.12.2025 Voronetsky Village Council — Yelets

      About changes in tax legislation from 2026

      On 28.11.2025 Federal Law No. 425-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation" was signed, 15:40 24.12.2025 Krasnosulinsky District — Krasny Sulin

      What individual entrepreneurs need to know about the patent taxation system in 2026

      Federal Law No. 425-FZ of 28.11.2025 amended article 346.45 of the Tax Code of the Russian Federation, which concerns the maximum income for applying the patent taxation system (PTS). 15:32 24.12.2025 Nizhnevorgholsky Village Council — Yelets

      What individual entrepreneurs need to know about the patent taxation system in 2026

      Federal Law No. 425-FZ of 28.11.2025 amended article 346.45 of the Tax Code of the Russian Federation, which concerns the maximum income for applying the patent taxation system (PTS). 15:21 24.12.2025 Cherkassky Village Council — Yelets

      What individual entrepreneurs need to know about the patent taxation system in 2026

      Federal Law No. 425-FZ of 28.11.2025 amended article 346.45 of the Tax Code of the Russian Federation, which concerns the maximum income for applying the patent taxation system (PTS). 15:20 24.12.2025 Pishchulinsky Village Council — Yelets

      What individual entrepreneurs need to know about the patent taxation system in 2026

      Federal Law No. 425-FZ of 28.11.2025 amended article 346.45 of the Tax Code of the Russian Federation, which concerns the maximum income for applying the patent taxation system (PTS). 15:19 24.12.2025 Sokolsky Village Council — Yelets

      What individual entrepreneurs need to know about the patent taxation system in 2026

      Federal Law No. 425-FZ of 28.11.2025 amended article 346.45 of the Tax Code of the Russian Federation, which concerns the maximum income for applying the patent taxation system (PTS). 15:09 24.12.2025 Kazatsky Village Council — Yelets

      In Belgorod a meeting of the Public Council under the regional Federal Tax Service was held

      Photo: Mir Belogorya

      At it, the results for 11 months of 2025 were summed up and key legislative changes were discussed. 13:55 24.12.2025 Mir Belogorya — Belgorod

      Entrepreneurs will be able to learn how to work under the STS in 2026.

      Representatives of the Central Office of the Federal Tax Service of Russia will participate.

      The main topic will be tax changes affecting STS entrepreneurs in 2026. 13:39 24.12.2025 Bessonovsky District — Bessonovka

      About changes in the application of the patent taxation system

      Interdistrict Inspectorate of the Federal Tax Service of Russia No. 17 for Chelyabinsk Region informs that from January 1, 2026 a 20 million ruble income limit is established for individual entrepreneurs applying the patent taxation system. 15:35 24.12.2025 Magnitogorsky Metall — Magnitogorsk

      Polevskoy entrepreneurs together with experts discussed how to adapt to the new tax reality

      Experts in accounting and tax reporting informed Polevskoy entrepreneurs about the main innovations within the tax reform, answered questions and reviewed individual cases. Photo: 15:11 24.12.2025 Gazeta Dialog — Polevskoy

      PIT will remain the main source of Krasnodar’s revenue until 2028

      Photo: "KI"

      Almost half of Krasnodar’s own budget revenues in 2026–2028 will be formed by personal income tax. 12:22 24.12.2025 Gazeta Krasnodarskie Izvestiya — Krasnodar

      Attention! Don’t miss the deadline to change the tax regime

      Due to the end of the year, business entities need to decide on the tax system for 2026. 15:13 24.12.2025 Center for Entrepreneur Support — Omsk

      At the meeting of the Public Council changes to tax legislation coming into force in 2026 were discussed

      This is an archival publication — it may contain outdated information.

      A final meeting of the Public Council under the Federal Tax Service of Russia for Magadan Region was held chaired by Valentina Yugova. 19:25 24.12.2025 Federal Tax Service — Magadan

      Key changes to tax legislation were discussed at the Public Council meeting

      This is an archival publication — it may contain outdated information. 10:49 24.12.2025 Federal Tax Service — Veliky Novgorod

      Changes to VAT from 2026 were explained to Amur residents at a seminar

      This is an archival publication — it may contain outdated information. 14:08 24.12.2025 Federal Tax Service — Blagoveshchensk