Russia tax changes 2027: what is already signed into law and what is still a draft

Russian taxes in 2027: three signed laws and a handful of drafts

Most of the Russia tax changes 2027 brings were decided earlier, in a large reform law signed on 28 November 2025, number 425-FZ. Two laws of summer 2026 then adjusted it. Law 228-FZ of 4 July froze a VAT threshold for small business, and law 242-FZ of 26 July rewrites how foreign workers on a patent prepay income tax. All three are signed and published, and the legal database ConsultantPlus already shows their rules in the Tax Code.

Other numbers that matter for 2027 are not law yet. As of 15 October 2026, the coefficients that index tax limits, the cap on the salary base for social contributions and the minimum wage exist only as drafts or a bill. This story describes the rules; it does not replace a check of your own situation with the Federal Tax Service, known by its Russian initials FNS, or with a tax adviser.

VAT threshold on the simplified tax system stays at 20 million roubles

The simplified tax system, USN in Russian, is the regime of most small companies and sole entrepreneurs: one tax on income, or on income minus expenses. Since 2025 its users have had to charge VAT once their income passes a threshold set in Article 145 of the Tax Code. Law 425-FZ planned to lower that threshold step by step. Interfax, reporting the change in July 2026, recalled the old plan: 20 million roubles for 2026, 15 million for 2027 and 10 million from 2028.

That plan no longer applies. The State Duma adopted law 228-FZ on 24 June 2026, the Federation Council approved it on 1 July and the President signed it on 4 July, according to the text of the law on the Legalacts database. In the current wording of Article 145, a business keeps the exemption if its income for the previous year did not exceed 20 million roubles for 2025 to 2028, 15 million for 2029 and 10 million for 2030 and later. A second clause sets the same 20 million for income during the current year, for 2026 to 2029.

In practice, a company on the simplified system stays out of VAT in 2027 if it earned no more than 20 million roubles in 2026 and does not pass that mark during 2027. Interfax cited the bill’s financial justification: the federal budget forgoes about 51.1 billion roubles in 2027. Above the threshold the general VAT rate has been 22 percent since 1 January 2026, under law 425-FZ. Article 164 also offers these payers reduced rates of 5 or 7 percent below indexed income limits.

Simplified system income limits wait for the 2027 deflator

The FNS page on the simplified system lists three conditions: fewer than 130 employees, income below 450 million roubles and fixed assets with a residual value below 200 million. Article 346.12 of the Tax Code says these base figures are multiplied by a deflator coefficient, so the real limit for a given year is higher.

The coefficient for 2027 is not set. On 5 October 2026 the Ministry of Economic Development prepared a draft order on deflators for 2027, published on the Garant legal database. It proposes 1.153 for the simplified system and 1.325 for the patent system. Until the order is signed and registered, any 2027 limit in roubles you see is a calculation on a proposal, not a rule.

Patent system ceiling drops to 15 million roubles in 2027

The patent system, PSN, lets a sole entrepreneur buy a patent for a specific activity in a specific region and pay a fixed sum instead of tax on actual income. It has its own income ceiling, written in Article 346.45 of the Tax Code. Law 425-FZ put a falling scale into that article, and law 228-FZ did not touch it: the summer freeze applies only to the VAT threshold on the simplified system.

According to the article as consolidated by ConsultantPlus, an entrepreneur loses the right to the patent for 2027 if income from patent activities exceeded 15 million roubles in 2026 or exceeds it during 2027. For 2026 the figure is 20 million. The general figure written into the same subparagraph is 10 million roubles, which is what remains once the transitional years are over. The price of a patent itself is set under regional laws and indexed by the patent-system deflator, 1.325 in the October draft.

Zero-rate tax holidays for new entrepreneurs end in 2027

Since law 477-FZ of 29 December 2014, Russian regions could give a newly registered sole entrepreneur a zero tax rate. Under the simplified system, Article 346.20 allowed it for activities chosen by the government, continuously for two tax periods from registration. Under the patent system, Article 346.50 allowed it for production, social and scientific work and household services, for at most two tax periods within two calendar years.

ConsultantPlus marks both clauses with the same note: they lose force on 1 January 2027, a date set by that same 2014 law. After it, the ordinary rates apply: 6 percent on income or 15 percent on income minus expenses under the simplified system and 6 percent under the patent system. Someone registered in 2026 who counted on a zero rate for 2027 should ask the regional tax office how the end of the clause applies to them.

Insurance contributions in 2027 for entrepreneurs and small employers

A sole entrepreneur pays social insurance contributions for themselves, and the sums are written into Article 430 of the Tax Code. For 2027 the fixed amount is 61,154 roubles, against 57,390 for 2026. On income above 300,000 roubles a further 1 percent is due for pension insurance, capped at 342,923 roubles for 2027, up from 321,818.

Employers listed as small or medium businesses pay a reduced rate on the part of each employee’s monthly pay above 1.5 times the minimum wage. Under Article 427 in its current wording the single reduced rate is 15 percent, and since law 425-FZ it applies only where the main activity is on a list approved by the government and brings at least 70 percent of income. Manufacturers on a separate list pay 7.6 percent on that part.

Two inputs for 2027 are still drafts. The government submitted bill 619-9 to the State Duma, setting the minimum wage at 28,935 roubles from 1 January 2027, up from 27,093, Interfax reported on 1 October 2026; the bill has not been adopted. A draft government resolution, published by Garant, proposes a single contribution base of 3,311,000 roubles per person for 2027, against 2,979,000 for 2026.

Self-employed tax to 2028 and income tax for foreign workers

The professional income tax, NPD, is the regime of the self-employed. Law 422-FZ of 27 November 2018 runs it as an experiment until 31 December 2028 inclusive, according to ConsultantPlus. The FNS site for the regime, npd.nalog.ru, gives the terms: 4 percent on income from individuals, 6 percent on income from entrepreneurs and companies, an income limit of 2.4 million roubles a year, and rates that stay fixed for the whole experiment. No signed law changes these terms for 2027.

Personal income tax keeps its progressive scale. Explaining this year’s tax notices on 14 October 2026, the FNS listed rates of 13, 15, 18, 20 and 22 percent for wages, rent, business and similar income, and 13 or 15 percent for dividends, property sales and deposit interest.

The visible 2027 change concerns foreign workers on a patent, who prepay income tax as a fixed monthly sum under Article 227.1. Law 242-FZ of 26 July 2026 sets a new wording of that article from 1 January 2027. In PPT.ru’s review of the law, the base payment becomes 1,700 roubles a month for those working for private households, stays at 1,200 for those working for companies and entrepreneurs, and rises by half for each child under 18 or other dependant. Both sums are then multiplied by a regional coefficient and by the personal income tax deflator, which the October draft puts at 3.006 against 2.842 for 2026, according to PPT.ru.

What to check before 1 January 2027 and where to find official figures

Start with the documents that are already law. If your business is on the simplified system, compare your 2026 income with 20 million roubles for VAT; if you hold a patent, compare it with 15 million. If you are a sole entrepreneur, put 61,154 roubles of fixed contributions into the 2027 budget.

Then watch three documents that are not final. The deflator order of the Ministry of Economic Development will turn the base limits of the simplified and patent systems into roubles for 2027. The government resolution on the contribution base and bill 619-9 on the minimum wage will set the numbers that payroll depends on.

The official place to check is nalog.gov.ru. Its section on the simplified system lists the current conditions, npd.nalog.ru and the Moi Nalog app serve the self-employed, and the FNS answers questions on 8-800-222-2222. Read what the source says, then confirm your own case with the tax office or a qualified adviser before you change regime or prices.