Politics · Russia · 1 hr ago
Russia plans a transition tax regime for self-employed people and small businesses
At a tax forum in Russia, deputy tax service chief Dmitry Satin said officials and business groups will work on a shared transition tax regime for small businesses and self-employed people.
The plan is to shape its concept by the end of 2026 or possibly early 2027.
It would cover self-employed people and businesses using AutoUSN, two tax schemes with experiments due to end in 2028 and 2027 respectively.
Under the current self-employment scheme, people can earn up to 2.4 million roubles a year and pay different tax rates depending on whom they work for.
Officials are discussing whether to raise that income limit, which has not been indexed, and how to treat regular work between self-employed people and businesses.
Satin said gradual increases in tax would help prevent sudden jumps that can encourage businesses to split up or move into the informal economy.
Authorities and business groups are expected to develop the concept before the current schemes expire.
Russia’s Federal Tax Service plans to work with business groups on a concept for a unified transitional tax regime for self-employed people and small businesses.
The concept is expected by the end of 2026 or possibly early 2027, according to Deputy Tax Service head Dmitry Satin.
The proposed regime would aim to let businesses grow gradually into higher tax burdens and avoid abrupt increases that can encourage business splitting.
It would cover users of the self-employed tax regime and the automated simplified tax system, whose current experiments end in 2028 and 2027, respectively.
Officials are also discussing the self-employed income ceiling of 2.4 million rubles a year and whether self-employment could eventually be integrated into the simplified tax system.
- Who
- Russia’s Federal Tax Service and business associations, with Deputy Tax Service head Dmitry Satin speaking about the plan.
- What
- They plan to develop a concept for a unified transitional special tax regime for self-employed people and small businesses.
- When
- By the end of 2026, or possibly early 2027.
- Where
- Russia.
- Why
- To allow tax burdens to rise gradually and help businesses avoid going into the informal economy; Satin said abrupt increases can encourage business splitting.
This story does not have two clearly opposing sides.
The self-employed tax experiment began in pilot regions.
The self-employed tax regime began operating across Russia.
The authorities and business associations are expected to form a concept for a unified transitional regime by year-end, possibly in early 2027.
The automated simplified tax system experiment is due to end.
The self-employed tax experiment is due to end after its 10-year term.
- Income ceiling for self-employed people
- 2.4 million rubles a year
- Self-employed tax rate on work for companies and individual entrepreneurs
- 6%
- Self-employed tax rate on work for individuals
- 4%
- Automated simplified tax system users
- 510,000, up by 472,000 since the start of 2026
- Expected concept deadline
- End of 2026 or possibly early 2027
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