Major legislative changes: what to expect in 2025

Starting in 2025, a number of significant changes will come into force in Russian legislation that affect both taxation and employers’ social obligations. These innovations are aimed at improving tax policy, increasing transparency and fairness of tax rates, as well as social support for the population. Among the key changes are a new personal income tax scale, an increase in corporate income tax, the introduction of a tourist tax and an increase in standard deductions for children. In this article, we will take a closer look at what changes businesses, workers, and the self-employed expect next year.

Personal income tax scale

Starting in 2025, a five-tier scale of personal income tax rates (personal income tax) will be introduced. The new scale has been developed for a fair distribution of the tax burden and includes the following rates (Paragraphs 1, 3.1 of Article 224 of the Tax Code of the Russian Federation, Federal Law No. 176-FZ dated 07/12/2024):

Income up to 2.4 million rubles inclusive — rate 13%;
Income over 2.4 million to 5 million rubles inclusive — rate 15%;
Income over 5 million to 20 million rubles inclusive — rate 18%;
Income over 20 million to 50 million rubles inclusive — rate 20%;
Income over 50 million rubles — the rate is 22%.

This scale applies to:

Basic income of residents: wages, vacation pay, sick leave, payments under civil law contracts (GPA), income from business activities and other similar income;
Certain income of non-residents, including income from employment under a patent.

In addition, progressive rates are being introduced for certain types of income.:

13% (15% for income over 2.4 million rubles) — for income from the sale of personal property (excluding securities) and income from equity participation, including dividends;
13% (15% for incomes over 5 million rubles) — for payments related to participation in a special military operation or the performance of tasks in the Far North and equivalent areas.
Corporate income tax

Starting from January 1, 2025, the corporate income tax rate will increase from 20% to 25% (Federal Law No. 176-FZ dated 07/12/2024). The distribution of taxes between budgets will change as follows:

8% is allocated to the federal budget;
17% is allocated to regional budgets.
Tourist tax

Since the new year, local authorities have been given the right to introduce a tourist tax instead of a resort fee. This tax must be paid:

Organizations and individuals that provide temporary accommodation services, such as hotels, hostels, and other accommodation facilities.
Increase in standard deductions for children

Starting from January 1, 2025, the amounts of standard tax deductions for children will increase (Federal Law No. 176-FZ dated 07/12/2024):

For the first child — 1,400 rubles;
For the second child — 2,800 rubles;
For the third child — 6,000 rubles.;
For a disabled child — 12,000 rubles.

The income limit at which these deductions can be applied has been increased to 450,000 rubles.

Quotas of jobs for the disabled

Starting from September 1, 2024, companies and individual entrepreneurs are required to set quotas for hiring people with disabilities if the average number of employees exceeds 35 (Article 38 of Law No. 565-FZ). Exceptions:

Companies with 35 employees or less;
Organizations created by public associations of the disabled;
Companies under bankruptcy proceedings;
In regions where there are no suitable unemployed persons with disabilities who meet the requirements.
Minimum wage (minimum wage)

Starting from January 1, 2025, the minimum wage will increase to 22,440 rubles (Federal Law No. 365-FZ dated 10/29/2024). In 2024, it was 19,242 rubles.

Insurance premiums for small businesses

A reduced insurance premium rate of 15% remains in place for small and medium—sized enterprises (SMEs). However:

For payments up to 1.5 minimum wage, contributions are charged at a general rate of 30%;
For amounts over 1.5 minimum wage — at a reduced rate of 15%.

In case of exclusion from the register of SMEs, accruals are made at the general rate from the first day of the month of exclusion.

Responsibilities of the self-employed

From 2025, the self-employed, lawyers, notaries, and private practitioners are required to submit statistical reports (Federal Law No. 206-FZ dated 07/22/2024).

Changes in catering services

Starting from March 1, 2025, catering companies are required to hand over a paper receipt to the customer before payment (Federal Law No. 274-FZ dated 08.08.2024).

The register of subpoenas

The register of summonses will be introduced on November 1, 2024. Information about the subpoenas will be available through your personal account on the relevant portal. The summons is considered served:

When signing a notification in the mail;
When transferring through an employer or educational institution;
After appearing in your personal account on Public Services;
After seven days from the date of publication in the registry.
New procedure for calculating penalties

Starting from January 1, 2025, the penalty for late payment of taxes is calculated as follows:

1/300 of the rate of the Central Bank of the Russian Federation for the first 30 days of delay;
1/150 rates of the Central Bank of the Russian Federation from the 31st to the 90th day;
1/300 of the rate of the Central Bank of the Russian Federation from day 91.

Penalties are not charged for arrears that do not exceed the positive balance of the Unified Tax Account (Federal Law No. 362-FZ dated 10/29/2024).

Conclusion

These changes are intended to make the tax system more transparent and adapted to modern conditions. It is recommended to prepare in advance for the new requirements in order to avoid possible problems.

A source: https://buh-a.ru/novosti/11-novosti/304-osnovnye-izmeneniya-zakonodatelstva-chto-zhdat-v-2025-godu

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