What will change in the lives of Russians from January 1
With the advent of the new year, a whole package of laws and regulatory changes traditionally comes into force in Russia, affecting key areas of life — from taxes and housing issues to salaries, utility tariffs and mortgages. Some of the innovations will require special attention and preliminary preparation, especially from businesses and recipients of social benefits. About what legislative changes await Russians and how they will affect everyday life, see the Izvestia article.
Minimum wage and living wage
Starting from January 1, 2026, the minimum wage in Russia will be 27,093 rubles per month. This is established by Federal Law No. 429 of 11/28/2025.
Starting in 2022, the minimum wage is defined as 48% of the median salary of the previous year. According to Rosstat, in 2024, the median salary was 56,443 rubles, which formed the basis for the new minimum wage level.
The minimum wage has an impact on a wide range of social calculations: wages, sick leave, maternity payments, as well as some social benefits are calculated on its basis.
At the same time, the living wage per capita was set at 18,939 rubles, according to the federal budget for 2026 (Federal Law No. 426 of 11/28/2025). Coefficients are applied for various categories of the population: able—bodied population — 20,644 rubles, minor children — 18,371 rubles, pensioners - 16,288 rubles.
For comparison, in 2025 the cost of living was 17,733 rubles. Thus, starting in 2026, its value will increase by 6.8%. The cost of living indicator is used in the allocation of various benefits, including a single child benefit and benefits for pregnant women.
Pension indexation in 2026
Insurance pensions will be indexed again from January 1 by 7.6%. The cost of the pension point after indexation will be 156.76 rubles, and the fixed payment amount will be 9584.69 rubles.
At the same time, the government does not rule out a repeat of last year's scenario with additional indexation of insurance pensions in February (by the difference between the projected inflation rate by the end of 2025 and its actual value, which Rosstat will calculate in early 2026).
Indexation of maternity capital
Starting from February 1, 2026, the maternity capital will be indexed by 6.8%. After the increase, the amount of payment for the first child will amount to 737,205 rubles, and for the second it will approach one million rubles. The exact amount of payments will be published at the beginning of the year.
The indexation of the parent capital is provided for by the Federal Law on the Federal Budget. In this case, not only the initial amount of the payment is indexed, but also the remainder of the maternity capital remaining in the family account.
VAT increase
Starting from January 1, 2026, the base VAT rate will increase from 20% to 22%. The relevant changes are provided for by Federal Law No. 426 dated 11/28/2025.
The preferential VAT rate of 10% will remain in place for food, children's goods and medicines. The zero rate for certain categories of transactions will also continue to apply. At the same time, the tax burden will increase for most goods and services, including construction, household and social ones. Manufacturers and suppliers are expected to pass on this increase to the end user.
Prices in stores, as well as in contracts where VAT is highlighted in a separate line, will be automatically recalculated based on the new rate. If the contract was concluded before the end of 2025 and the price is indicated in it "with VAT of 20%", then from 2026 the supplier has the right to add a difference of 2%.
Insurance record and recalculation of pensions for large families
An important change for parents with many children will come into force on January 1, 2026. The insurance record will include all periods of child care up to the age of 1.5 years, without limitation on the number of children. Previously, the length of service could include periods of care for no more than four children. The innovation is fixed by Federal Law No. 443-FZ of November 28, 2025.
At the same time, the law does not provide for automatic recalculation of pensions, it is carried out solely at the request of a citizen. The pension is calculated according to the general rules, that is, from the first day of the month following the month of application. Thus, from January 2026, only those who have time to apply before the end of 2025 will receive an increased payment.
In connection with the adoption of the law, the Social Fund of Russia (SFR) He has already announced the start of accepting applications for recalculation of pensions. Mothers who raise five or more children, as well as fathers, can apply if they were the ones who took care of the children. You can apply for recalculation as early as December 2025, so that additional pension coefficients or seniority for the fifth and subsequent children are taken into account when calculating the pension.
The application can be submitted electronically through the Gosuslugi portal by selecting the service "Recalculation of the pension amount", then "Other basis" and the item "Accounting in the length of time of child care". Scanned copies of the children's birth certificates must be attached to the application.
Reduction of the income limit on the "simplified payment system" for VAT
In 2025, organizations and individual entrepreneurs on the USN are required to pay VAT if their income for the previous year or this year exceeded 60 million rubles. Starting in 2026, a phased reduction in the income limit, which entitles to VAT exemption, will be introduced.
Starting from January 1, 2026, companies and sole proprietors on the USN will be able to avoid paying VAT if their income by the end of 2025 did not exceed 20 million rubles. The same threshold will be applied for the loss of the right to VAT exemption during 2026. The relevant amendments are fixed in paragraph 101 of Article 2 of Federal Law No. 425-FZ of November 28, 2025.
In addition, paragraph 8 of the same article provides for tax relief for taxpayers who become VAT payers for the first time. In the first year of the tax application, they will be able to waive the reduced VAT rate of 5% or 7%, without waiting for the expiration of the established annual period. You will be able to use this right only once.
Also, a moratorium on fines for failure to submit a VAT declaration has been extended for 2026 if an organization or sole proprietor on the USN commits this violation for the first time in the tax periods of 2026. This provision is enshrined in article 23 of Federal Law No. 425-FZ of November 28, 2025.
Family tax payment
Starting in 2026, Russia will introduce a new measure to support families — the family tax payment, established by Federal Law No. 179. It is intended for families with two or more children, whose income per person is less than one and a half subsistence levels, and allows you to return part of the personal income tax paid.
The family payment is not a fixed amount, but is a recalculation of the tax. The amount paid by parents to the state at a rate of 13% is recalculated at a preferential rate of 6%, and the difference of 7% is returned to the family through the Social Fund of Russia.
Not only parents have the right to pay, but also adoptive parents or guardians. To do this, the family must meet several conditions: have two or more children under the age of 18 (or under the age of 23 in full-time education), officially work and be tax residents of the Russian Federation, have an income below one and a half subsistence minimums per person, and have no alimony arrears.
The payment complements existing support measures and does not deprive families of other benefits. Applications for its receipt are submitted annually through the tax authorities in the period from June 1 to October 1.
Integration with GIS housing and communal services and digital technical passports
Since January 1, 2026, management companies, homeowners' associations and housing cooperatives are required to post annual reports on their activities in GIS housing and communal services. The reports should contain information for the previous calendar year. The form and structure of the reports are determined by the Ministry of Construction and Housing and Communal Services. This obligation is stipulated by Federal Law No. 125 of June 7, 2025.
In addition, digital technical data sheets will be created for new apartment buildings starting in 2026. They are compiled on the basis of data from permits for the commissioning of facilities. The registration of such passports in the GIS housing and communal services is carried out by the joint-stock company "Dom.RF", acting as the system operator. The measures are aimed at increasing the transparency of the activities of management organizations and simplifying access to information about residential facilities.
Uniform allowance and rule 8 of the minimum wage
Starting in 2026, when assigning a single child benefit, a rule based on the minimum wage will be introduced. If the income of each adult family member for the year is below 8 minimum wage, payment may be refused. This provision is fixed by Decree of the Government of the Russian Federation dated November 28, 2025 No. 1928.
Starting from January 1, 2026, the minimum wage will be 27,093 rubles. Accordingly, in order to receive benefits, every able-bodied family member must have an income of at least 216,744 rubles for the billing period.
The billing period is 12 months. If the applicant or family members have valid reasons for the lack of income, they must be documented. At the same time, there are exceptions for large families and families with disabled children for whom the income requirement does not apply.
Allocation of shares in housing with maternity capital
Previously, families buying housing with a mortgage using maternity capital had to obtain the written consent of a credit institution to allocate shares to their spouses and children. As of January 1, 2026, this requirement is lifted. Now, when allocating shares in an apartment acquired using the parent capital, the consent of the mortgaging bank is no longer required.
Parents will be able to register a common property immediately after repayment of the loan or even before its full closure, without additional approvals. It is important to remember that until the final payment of the mortgage, the apartment remains secured by the bank, this rule remains in place.
The innovation is fixed by Federal Law No. 195 dated 07.07.2025 and significantly simplifies the procedure for registering shares for thousands of families, speeding up the further sale or disposal of real estate.
New conditions for Far Eastern and Arctic mortgages
The preferential mortgage rate for those who purchase real estate in the Far East and the Arctic remains at 2%, but the maximum loan amount increases to 9 million rubles for a house and up to 6 million rubles for an apartment.
Relaxation is being introduced for large families: They can apply for a mortgage without age restrictions for children if the third child was born after January 1, 2024.
Also, previously, only young families with both parents under the age of 35 could use a preferential mortgage at 2%. Now this restriction has been lifted for large families, which significantly expands the possibilities of receiving support.
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