The conditions for businesses under the simplified tax system have changed in Russia.
From today, conditions are changing in Russia for businesses operating under the simplified tax system (STS) and the patent system (PSN). The annual revenue threshold at which companies are required to pay VAT will be gradually lowered. This was reported by RIA Novosti.
From 2026 it will be 20 million rubles, in 2027 – 15 million, and from 2028 – 10 million rubles. The lowering of the threshold is aimed at combating the spread of business fragmentation schemes.
Thus, companies on the STS whose income for 2025 exceeded 20 million rubles will be required from 2026 to calculate and pay VAT. Those whose incomes did not exceed that amount are automatically exempt from the tax.
The special tax rates of 5% and 7% remain, but their limits have been updated. In 2026 the 5% rate will apply to annual income from 20 million to 272.5 million rubles, and the 7% rate to income from 272.5 million to 490.5 million rubles.
In addition, the income limit for applying the STS in 2026 has been increased from 450 million to 490.5 million rubles. The income limit for the 9 months of 2026 for switching to the STS from January 1, 2027 will rise from 337.5 million to 367.875 million rubles.
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The conditions for businesses under the simplified tax system have changed in Russia.
From today, the conditions for businesses operating under the simplified (USN) and patent (PSN) taxation systems in Russia are changing. 01.01.2026. Tatar-inform News Agency. Republic of Tatarstan. Kazan.