Reduced USN Tax Rates from 2026: Ministry of Finance Clarifications and Overview of Benefits in Moscow and St. Petersburg

2026-03-16 15:54

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Since January 1, 2026, new rules for applying reduced rates under the Simplified Taxation System (USN) have been in effect in Russia. Federal Law No. 425-FZ changed the approach: regions can now establish benefits not for everyone, but only for businesses in priority industries approved by the government.

The Ministry of Finance, in Letter No. 03-11-09/4303 dated January 23, 2026, clarified the nuances of the new procedure. Let's examine what this means for your business in Moscow and St. Petersburg.

The Essence of the Changes: What the Ministry of Finance Says

The main innovation is targeted benefits. Regions can no longer reduce rates for all "simplified" taxpayers indiscriminately. Now this right applies only to taxpayers from an approved list of industries. Additionally, regions may introduce supplementary conditions for receiving benefits, such as:

requirement for the share of income from the main activity (usually at least 70%);
maintaining or creating a certain number of jobs;
wage levels not below the industry average.

Important: regional laws on reduced rates adopted earlier apply in 2026 only to the extent that they do not contradict the new version of the Tax Code.

Who Can Qualify for Benefits?

The Government of the Russian Federation has defined a list of priority industries. It includes, among others:

manufacturing industries;
construction;
scientific research and development;
education;
healthcare and social services;
sports, culture, and entertainment.

The complete list should be clarified in regional laws, as regions have the right to select specific activities for support from this list.

What Has Changed in Moscow and St. Petersburg?

The key point: regions had to bring their legislation into compliance with the new federal norms. We have analyzed the situation in the two capitals so you can understand the general logic of the changes.

Parameter	Moscow	St. Petersburg
Main Regional Law	Moscow City Law No. 10 "On Tax Rates under USN" (as amended in 2025-2026)	St. Petersburg Law No. 81-11 "On Tax Rates under USN" (as amended in 2025-2026)
"Income" Object (rate)	Base rate — 6%. Reduced rate may range from 0 to 5% for organizations and individual entrepreneurs in priority industries meeting the criteria.	Base rate — 6%. Reduced rate may range from 3 to 5% for organizations and individual entrepreneurs in priority industries meeting the criteria.
"Income minus Expenses" Object (rate)	Base rate — 15%. Reduced rate may range from 5 to 10% for organizations and individual entrepreneurs in priority industries meeting the criteria.	Base rate — 15%. Reduced rate may range from 5 to 10% for organizations and individual entrepreneurs in priority industries meeting the criteria.
Main Industries for Benefits (examples)	Manufacturing industries, scientific research and development, education, healthcare, sports, IT technologies (subject to additional conditions).	Manufacturing industries, scientific research and development, education, healthcare, sports, IT technologies (subject to additional conditions).
Key Additional Conditions	The share of income from the benefited activity must be at least 70%. Requirements may apply regarding average wage levels (not below the city's industry average).	The share of income from the benefited activity must be at least 70%. Requirements may apply regarding average wage levels (not below the city's industry average).
Where to Check for Accurate Information	Official Portal of the Moscow Mayor and Government (mos.ru), "Business/Taxes" section.	Official Website of the St. Petersburg Administration (gov.spb.ru), "Entrepreneurship" section.

Why This Matters for Your Business

The new rules are not just a bureaucratic formality. They directly affect your tax burden. Mistakes in determining eligibility for benefits or incorrect calculation of income share can lead to:

additional tax assessments at the full rate for the entire year;
penalties and fines;
loss of competitiveness.

Understanding the new regional laws, verifying your business compliance with the criteria, and properly restructuring your accounting is a task requiring professional expertise.

Acsour experts are ready to handle this work for you:

conduct an audit of your activities for compliance with new regional requirements;
analyze your income structure to confirm eligibility for benefits;
assist in gathering documents and preparing justifications for tax authorities;
provide advice on tax planning considering the new realities.