Overview
- From January 1, the federal minimum wage is set at 27,093 rubles, calculated as at least 48% of the 2024 median salary, and the national subsistence minimum rises to 18,939 rubles per capita and 20,644 rubles for working‑age adults.
- Value‑added tax increases to 22% while the 10% rate remains for essential goods, and small‑business turnover thresholds that trigger VAT are phased down to 20 million rubles in 2026, 15 million in 2027 and 10 million in 2028.
- Insurance pensions are indexed by 7.6% from January 1, lifting the average old‑age insurance pension to about 27,100 rubles, with the fixed payment set at 9,584.69 rubles and the pension point at 156.76 rubles.
- A new annual family tax payment refunds 7 percentage points of personal income tax to working parents with two or more children if household income is below 1.5 regional subsistence minima, with typical annual amounts of roughly 56,000–189,000 rubles and applications accepted June 1 to October 1.
- Self‑employed workers can voluntarily pay social insurance contributions of 1,344 or 1,920 rubles per month to qualify for paid sick leave after six months of payments, under a national pilot running through 2028.