The Russian government on September 29, 2025, submitted Bill No. 1026190-8 to the State Duma, introducing a comprehensive reform of the Tax Code. The bill affects almost all key taxes, including VAT, profit tax, special regimes, and insurance contributions, and establishes new rules for tax administration and international taxation.
Key changes include:
1.Increasing the tax burden and narrowing tax benefits:
VAT rate is raised from 20% to 22%, with the mandatory VAT payment threshold lowered from 60 million to 10 million rubles.
The list of VAT-exempt operations is reduced, including for the leasing of mining infrastructure and provision of computing power to foreign persons.
For the simplified taxation system (STS) and patent system, the maximum income threshold is lowered to 10 million rubles, and some activities are excluded from those eligible for patents.
2.Tightening control measures and new obligations:
Restrictions are imposed on the use of tax preferences for organizations related to foreign agents.
Taxpayers must independently declare personal income tax (PIT) if the tax agent withholds incompletely.
Tax authorities gain additional powers for control, including inspections of premises and document seizures during tax monitoring.
3.Changes affecting specific sectors and taxpayer categories:
IT companies and radio-electronic industry organizations gain the right to reduced insurance contribution rates, subject to special conditions.
Betting companies and totalizators will now pay profit tax, with changed taxation rules for gambling organizers.
The restriction on reducing the tax base by losses from previous years is extended, with clarified conditions for applying the investment tax deduction.
A full list of the changes is available in the attachment to the bill
On Amendments to the Tax Code of the Russian Federation
Note: The bill is currently under review, and further amendments may occur before final adoption. However, businesses must now assess potential risks and start preparing to adapt internal processes and contracts.
Author: Elena Rudenko Senior Associate at Acsour elena.rudenko@acsour.com