November 27 10:00
The beginning of 2026 will bring the biggest package of changes to entrepreneurs in the last decade. The government has approved transition periods and final parameters. Tax reform 2026 affects almost all regimes.
Experts from an online accounting service spoke about innovations.
The VAT rate increases to 22%. At the same time, income limits are changing, which allow you to work on a simplified basis without VAT:
- 2025 → 2026 — 20 million rubles;
- 2026 → 2027 — 15 million rubles;
- 2027 → 2028 and beyond – 10 million rubles.
If the income is higher, the company pays VAT at rates of 22% and 10% or at reduced rates of 5% and 7%. It became possible to refuse preferential rates in the first year if they turned out to be unprofitable.
Additionally:
- extension of the application procedure for VAT refund until the end of 2026;
- clarification of details in invoices;
- milk-containing products with milk fat substitutes move to a rate of 22%;
- the perpetual IT VAT benefit for the sale of Russian software from the registry remains.
In the simplified system, an open list of expenses appears. Now you can take into account any costs by analogy with income tax, if there are documents and economic sense. This changes the approach to working on the simplified tax system and gives more flexibility.
What else is being introduced:
- regional benefits are possible only within the framework of the industry list, which is approved by the Government of the Russian Federation;
- when switching from the simplified tax system to the OSNO, you can take into account goods purchased three years before the regime change;
- income limits for VAT exemption – 20, 15 and 10 million;
- the reduced rates of 5% and 7% remain.
The patent tax system is also moving to limits of 20, 15 and 10 million.
Other changes:
- if the entrepreneur’s number of objects changes, the individual entrepreneur has the right to obtain a new patent within ten days;
- the cost of the old one is recalculated;
- the patent for retail and transportation is retained.
There have been several noticeable changes in the personal income tax section.
Benefits:
- tax exemption on the sale of shares and interests if they have been owned for at least five years;
- tax exemption on the sale of real estate if there are incapacitated children in the family;
- exemption from personal income tax for voluntary health insurance during foreign business trips.
Responsibilities:
- bookmakers withhold tax on winnings of any amount;
- the standard deduction applies only to the basis.
The rules on doubtful and bad debts have been clarified. The restriction on carryover of losses from previous years has been extended until the end of 2030 – the base can be reduced by no more than 50 percent.
Insurance premiums:
- if the sole founder receives less than the minimum wage, the calculation is based on the minimum wage;
- Voluntary health insurance for foreign business trips is not assessed;
- reduced tariffs apply to certain industries.
The interaction with the Federal Tax Service is changing noticeably.
What is introduced:
- electronic documents in your personal account are equal to paper ones;
- property taxes are calculated by the Federal Tax Service, payment deadlines are shifted by a month;
- notifications for personal income tax and contributions can be submitted once a year if the amounts are stable;
- inspection materials can be viewed via video link;
- objections are sent electronically;
- fines are reduced by no more than ten times in the presence of mitigating circumstances.
Other adjustments
- excise taxes have increased;
- interest on individual entrepreneur deposits on the simplified tax system is subject to personal income tax;
- state fees have been increased for a number of actions;
- the gambling tax became federal;
- the technological fee received a fixed calculation procedure.
Advertising. LLC “MY BUSINESS” INN 7701889831. erid: 2Vtzqv439K7
Newslab now in MAX. News is also published in OK | VK | Zen | Telegram
