Came to fees: how taxes for citizens and businesses will change from 2025
In the new year, a five-stage taxation scale for citizens has been introduced in Russia - the personal income tax rate will go up to 22%. However, the changes will affect only 3% of the working population, the authorities promise. In addition, the corporate levy for big business will increase. Experts believe that this may affect business activity and inflation, however, the increase in the fiscal burden will partially compensate for a number of benefits for certain industries. At the same time, some of the "grown" medium-sized companies will be able to continue to enjoy the privileges for small businesses, but with the condition of paying VAT. How the first large-scale tax adjustment in 26 years will affect families with children, tourists and the budget - in the material of "Izvestia".
What will change in the taxes of citizens from 2025
From 2025 in Russia will come into force the most extensive for a quarter of a century changes in tax legislation. As assessed in the Ministry of Finance, the amendments are aimed at making the fiscal system more fair and balanced.
One of the main changes is the introduction of a progressive scale of personal income tax (PIT). The tax rate will not change for citizens earning less than Br200 thousand per month - they will still pay 13%.
The personal income tax scale will be five-stage - for those earning over 2.4 million per year the tax rate will be:
- 15% - for earnings from 2.4 million to 5 million per year (from 200 thousand to 416.7 thousand rubles per month);
- 18% - from 5 million to 20 million per year (from 416.7 thousand to 1.67 million per month);
- 20% - from 20 million to 50 million per year (from 1.67 million to 4.17 million per month);
- 22% - from 50 million per year (over 4.17 million per month).
These rates apply only to the amount of the excess, not to the entire income. For example, a Russian earning 250 thousand per month will pay only 1 thousand over what would have to be transferred at the previous 13% (or 12 thousand more per year with income of 3 million).
Of the 64 million working population, the innovation will apply only to 3%, said Finance Minister Anton Siluanov. At the same time, the amendments will not affect the participants of special operations and will not affect the "northern" allowances.
At the same time, the current personal income tax scale on dividends, on interest on deposits and on the sale of property (except for securities) will remain:
- 13% on income within 2.4 million rubles;
- 15% on earnings over 2.4 million rubles.
- The lower the progression bar was set, the more taxpayers it would affect, which could be negatively perceived in society and create incentives for tax evasion. So the adopted changes are a compromise between the government's intentions to increase revenues and not to affect the interests of the vast majority of the population," said Olga Belenkaya, head of macroeconomic analysis at Finam.
However, the growing tax burden will still reduce the real incomes of citizens with high earnings, believes Freedom Finance Global analyst Vladimir Chernov.
What tax amendments will affect families with children?
At the same time, a deduction will be introduced for low-income families, which will reduce personal income tax by more than half - up to 6%. That is, the state at the end of each year will return the paid fee in the amount of 7%. Parents with two or more children whose average per capita income does not exceed 1.5 minimum subsistence level (MSL) will be able to count on the "tax cacheback". In 2025, the subsistence minimum will amount to Br17.7 thousand.
According to the calculations of the Ministry of Finance, in the coming year the deduction can be provided to parents with a monthly income of up to 53 thousand, if both work, and no more than 106 thousand, if only one member of the family is employed. "Cacheback" will be available to almost half of all families with two or more children, the department estimated.
In addition, the standard tax deduction for children will be doubled. Now the charge for the second child will amount to Br2.8 thousand (instead of 1.4 thousand), for the third and each subsequent - 6 thousand (instead of 3 thousand).
The tax burden for families with children will be reduced by the introduction of "cacheback" and increase in monthly standard deductions, said Associate Professor of the Department of State and Municipal Finance of Plekhanov Russian Economic University Ekaterina Golubtsova. In addition, the authorities have indexed and the limit of annual earnings, allowing to return part of the money - from 350 thousand to 450 thousand, the expert recalled.
Since this year, a tax deduction for passing the standards of the complex "Ready for Labor and Defense" is also introduced.
At the same time from 2025 the size of state fees for divorce and name change will increase. For divorce each spouse will have to pay 5 thousand instead of the current 650 rubles, as well as for the registration of new names - 5 thousand.
Tax changes for big business from 2025
From 2025, the income tax will increase from 20 to 25%. As noted in the department, the current rate is one of the lowest among developed economies. For example, in the United States it is 21%, and in Argentina, China and the Netherlands - 25%.
The corporate fee for IT-companies is also increasing - from 0 to 5%. At the same time, nothing will change for legal entities that use preferential regimes (NWPC, SPIC, SEZ, TOR).
At the same time, from 2025, a federal investment deduction for income tax will be introduced for companies in priority areas - companies that extract raw materials, manufacturing industries, hotels and catering, IT-companies, telecommunications business and legal entities engaged in scientific research. Up to 50% of the amount of expenditure on the initial cost of a fixed asset involved in production (e.g. machinery and equipment) or an intangible asset (e.g. patents, trademarks) can be refunded.
Starting this year, the tax burden will be reduced for the technology sector as well, in order to motivate companies to more actively carry out scientific work. The deduction for business expenses on R&D will increase. Such expenditures will be taken into account with a coefficient of 2 (now 1.5). This will make it possible to pay the levy on a smaller amount of profit.
For most companies, the tax burden will increase to some extent. And given the fact that it coincides with the growth of the key rate (for December 2024 it is 21%), business activity may decrease, admits Andrei Barkhota, PhD in Economics. If other unfavorable factors (weakening of the ruble and falling oil prices) play out, the authorities will need to create additional incentives to improve the situation. In addition, according to the expert, the increase in corporate tax is likely to affect prices, which will create a pro-inflationary background.
However, a number of incentives will make it possible to avoid increasing the tax burden for a significant number of companies, Viktor Machekhin, head of the Tax Policy Research Laboratory of the Presidential Academy, is confident.
What innovations are envisaged for small and medium-sized businesses?
From 2025 for small and medium-sized enterprises (SME) will increase the threshold of the simplified taxation system (STS) from 200-266 million to 450 million rubles per year. At the same time, the increased rates (8% for the simplified taxation system with calculation based on "income" and 20% for the simplified taxation system based on "income minus expenses") will be canceled. Thus, regardless of the amount of income (but within the limits of 450 million ), the base rates of 6% ("income") or 15% ("income minus expenses") will apply.
Simplified taxation system is a tax regime for SMEs, which exempts them from paying income tax (personal income tax - for IEs), property tax, VAT. There are two income limits for the simplified taxation system: ordinary (with a rate of 6% for "income" and 15% for "income minus expenses") - 199.35 million rubles (that is, to remain at the rates of 6 and 15%, income for 2024 should not exceed this amount), as well as increased (8 and 20% respectively) - 265.8 million.
Also, for "grown" medium-sized companies, an obligation to pay value added tax (VAT) is introduced for revenues above 60 million per year. The levy rate can be chosen either as under the general regime (20 or 10% for certain categories of goods), or 5 or 7% depending on the amount of income without the right to deductions.
At the same time, the rates of insurance contributions for employees will change for SMEs engaged in manufacturing. Within the minimum wage, the general rate will remain the same (30%), but from payments above the minimum wage the rate will be 7.6% (instead of the current 15%). The benefit does not apply to producers of beverages, tobacco products, metallurgy, coke and petroleum products.
- Changes in the procedure for applying the simplified taxation system are aimed at minimizing the possibility of abuse of the regime," said Viktor Machekhin from the Presidential Academy.
The introduction of VAT will affect only 3.2% of entrepreneurs on the simplified taxation system, as the rest have incomes below 60 million per year, emphasized Ekaterina Golubtsova from Plekhanov Russian Economic University. This will mainly affect SMEs in the non-production sector.
At the same time, the costs of manufacturing companies will be reduced due to lower insurance premium rates, the expert continued. In addition, according to her, the increase in the thresholds of the simplified taxation system will have a positive impact on the income of small businesses.
How the tax amnesty for business will operate
Together with the appearance of VAT from this year for business, which has outgrown the framework of small and medium-sized, but avoided a sharp increase in taxes through the split of companies, will provide amnesty. So, if the entrepreneur voluntarily confesses to the violation from 2025, the unpaid fees, penalties and fines for 2022-2024 will not be collected - the corresponding debt will be written off. But if a criminal case has already been opened for crushing, there will be no indulgence.
- The tax amnesty will create conditions for business to come "out of the shadows". Given the significant increase in the efficiency of control work of tax authorities, this measure will be in demand, - Ekaterina Golubtsova from Plekhanov Russian Economic University is sure.
Amnesty will not be a one-time measure, but a permanent regime. Therefore, the volume of applications from those wishing to take advantage of it will be very large, says Andrei Barkhota.
How tax changes will affect the regions and the budget system
From this year the resort tax will be transformed into a tourist tax. This is about the current mandatory payment in some regions, which is charged from vacationers along with the cost of accommodation in hotels. Under the new rules, local authorities will determine whether to introduce this fee.
The maximum rate on the tax will be increased gradually: in 2025 it will amount to 1% of the cost of accommodation, and then each subsequent year will be added one percentage point until 2029. After five years, the limit will be no higher than 5%.
From January 2025 the tourist tax will be introduced by 55 regions, the media found out. In most of them, it will apply to individual municipalities (settlements or territories) - for example, in Vladikavkaz, Kazan, Arkhangelsk, and Yekaterinburg.
Proceeds from the tourist tax will replenish local budgets, which will increase their financial stability, believes Ekaterina Golubtsova from Plekhanov Russian Economic University. Considering the growth of domestic tourism almost all over the country, additional revenues will be a good support for the subjects.
Already now the resort tax allows individual regions to collect substantial funds, which are directed to the development of infrastructure, added Viktor Machekhin from the Presidential Academy. In the future, the tourist tax may bring additional 35 billion rubles a year to the regions, estimated Vladimir Chernov from Freedom Finance Global.
The Ministry of Finance estimates thatthe tax amendments will bring Br2.6 trillion to the budget system in 2025. More than half of this amount will be provided by the increase in corporate income tax - 1.6 trillion rubles. The progressive personal income tax scale will bring about 533 billion rubles.
According to Anton Siluanov, additional budget revenues from the tax adjustment will be used for social programs, such as the national projects "Family", "Youth of Russia", "Long Active Life".
