The lawyer spoke about the tax changes in Russia since 2026

Starting from January 1, 2026, changes in Russian tax legislation will come into force, including new rules for personal income tax, VAT, special tax regimes and new deductions. This was announced on Wednesday, December 17, by lawyer Ilya Rusyaev.

"In 2026, the norms of a large tax package will begin to apply, affecting the procedure for collecting personal income tax, VAT, the use of special regimes and the introduction of new deductions," Ilya Rusyaev explained in an interview with RIA Novosti.

According to the changes, personal income tax will continue to be calculated on a progressive scale: 13% for incomes up to 2.4 million rubles, followed by a phased increase in rates to 22%, depending on income level.

A special taxation regime is being introduced for foreign agents.: They will pay 30% on all income, excluding progression, which sets this category of taxpayers apart in a separate calculation procedure, the lawyer said.

According to Rusyaev, important exemptions will come into force for families with children from January 1, 2026. Now, financial assistance at birth, adoption, or custody of a child paid by an employer will not be subject to personal income tax and insurance premiums of up to 1 million rubles per child if the payment is made during the first year after birth.

In addition, personal income tax benefits remain for the sale of housing, subject to the minimum period of ownership, with the requirement for continuity of this period being clarified, the agency's interlocutor noted. The conditions under which it is possible to sell one apartment and purchase another while retaining the right to tax exemption are also expanding if the transaction is related to improving housing conditions.

According to the lawyer, starting in 2026, the VAT rate will be increased from 20% to 22%, while the reduced rate of 10% will remain for goods from the social list. This will lead to an increase in taxes on most transactions in goods and services, which is important to consider in long-term contracts and pricing.

Changes will also be made to special tax regimes, the lawyer said. The expert said that the income limit for organizations and individual entrepreneurs under the simplified taxation system (STS) will gradually decrease: from 20 million rubles in 2026 to 10 million rubles in 2028. The patent taxation system (PSN) will also undergo changes: a hard income limit of 10 million rubles per year will be set for all sole proprietors working under the PSN.

Rusyaev stressed that provisions on long-term savings will also come into force in 2026, which will give the right to special tax deductions. This will create a formal basis for accumulative mechanisms with tax advantages.

The lawyer also noted the expansion of the list of income for which it is possible to receive a social tax deduction for donations, and also clarified the conditions for exemption from personal income tax in transactions with shares in the authorized capital of Russian organizations. The conditions for exemption from income tax on the sale of shares will be adjusted to the rules for shares, specifying that the share must be owned for more than five years.

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Russian President Vladimir Putin said at a meeting on economic issues on December 11 that Russian relevant agencies should pay close attention to combating tax evasion. The Head of State explained that the government's decisions to increase salaries in the public sector, as well as the incomes of pensioners, are based primarily on the state of affairs in the economy.

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