Overview
- Russian Prime Minister Mikhail Mishustin announced reduced social insurance contributions for IT firms from 2026: 15% generally and 7.6% on pay above the contribution ceiling.
- Corporate profit tax for IT companies will be capped at no more than 5%, with the VAT exemption on domestic software sales retained and double‑coefficient expensing for registered Russian software and hardware‑software purchases preserved.
- Belarus finance minister Yuri Seliverstov presented a 2026 draft that keeps 13% personal income tax up to 350,000 BYN, applies 25% on income between 350,000–600,000 BYN, and introduces a 40% top rate on amounts above 600,000 BYN.
- The proposal expands the taxable base to aggregate wages with income from share sales, loan interest, rentals, supervisory board fees, and earnings of lawyers and notaries, with roughly 1,000 people expected in the top bracket.
- The draft increases levies on wealth and consumption through higher property tax coefficients for large homes and higher excises on tobacco and nicotine products, including about 20% for vaping liquids.