Overview
- Effective January 1, 2026, the VAT obligation threshold for businesses on simplified or patent regimes falls to 20 million rubles, with further cuts planned to 15 million in 2027 and 10 million in 2028.
- USN taxpayers whose 2025 revenue exceeded 20 million rubles must charge and remit VAT in 2026, while those at or below that level receive automatic VAT exemption.
- Special rates of 5% and 7% remain in 2026 but apply to updated income bands, with 5% for 20–272.5 million rubles and 7% for 272.5–490.5 million rubles.
- The revenue cap for using the simplified regime rises to 490.5 million rubles in 2026, and the nine‑month threshold for moving to USN on January 1, 2027 increases to 367.875 million rubles.
- For deposit interest in 2026, the estimated non‑taxable amount is 160,000 rubles if the Central Bank’s key rate maximum stays at 16%, with 13% tax above that and 15% on income over 2.4 million; the tax service will compute liabilities with payment due by December 1, 2027.