Overview

• Russia’s upper house adopted a resolution advising the government to assess the results of the professional income tax regime and consider winding down the experiment in 2026.
• The resolution also calls for measures to prevent personal income tax base underreporting when employers use self‑employed contractors instead of formal employment.
• The government press service said no changes to the rules for the self‑employed are planned before the experiment ends in 2028 and current terms remain in place.
• The regime, launched in 2019, applies rates of 4% on income from individuals and 6% from companies or sole proprietors with an annual cap of 2.4 million rubles and is scheduled through December 31, 2028.
• Economy Minister Maksim Reshetnikov has stressed keeping the regime through 2028 as a principled stance while noting the experiment is nearing completion and that a successor framework should be prepared early; labor authorities are drafting measures to curb misuse by employers.