On January 1, 2026, a large-scale tax reform comes into force, enshrined in Federal Law No. 425-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and to Certain Legislative Acts of the Russian Federation” dated November 28, 2025, which, among other things, increases the basic VAT rate and reduces the exemption limits for VAT and introduces changes to simplified and patent taxation regimes.
Along with this law, other federal laws and regulations were adopted in 2025 clarifying certain provisions of the reform, including insurance premiums, minimum wage, electronic document management and other aspects of taxation.
The accounting company’s experts have prepared a rating of the most popular micro and small business tax issues related to the changes in 2026, and highlighted key provisions of the greatest practical importance.
1. Increase in the basic VAT rate
Starting from January 1, 2026, the basic VAT rate will increase from 20% to 22%. Businesses need to align contracts with buyers and suppliers, formalize additional agreements on rate changes, and carefully monitor the application of new rates in invoices issued in 2026.
2. Changing the limits of VAT exemption
In 2026, the income limit for VAT exemption under Article 145 of the Tax Code of the Russian Federation was reduced to 20 million rubles, then to 15 million rubles in 2027, and to 10 million rubles in 2028. Exceeding the limit entails the obligation to calculate and pay VAT from the month following the month of excess.
3. USN and VAT when working with customers
Organizations and sole proprietors on the simplified taxation system can keep the USN, but are required to make a choice: apply a reduced VAT rate of 5% or a total VAT rate of 22%. The possibility of applying a reduced rate depends on the amount of income and requires a preliminary analysis of business activities and contractual terms.
4. ASN is a key mode for microbusiness
In 2026, the Automated Simplified Taxation System (ASN) is becoming one of the most relevant regimes for microbusiness. With a staff of up to 5 people, income of up to 60 million rubles and the cost of fixed assets of up to 150 million rubles, the taxpayer is exempt from paying insurance premiums, including for the director, as well as from submitting a significant part of the reporting.
5. Patent taxation system
Starting in 2026, the income limit for the PSN is set at 20 million rubles. Exceeding it entails recalculation of the tax for the entire term of the patent, which is why in practice it is increasingly recommended to apply for patents for shorter periods — this reduces potential tax risks.
6. Insurance premiums of sole proprietors
Fixed insurance premiums for individual entrepreneurs for 2026 amount to 57,390 rubles. Additionally, 1 % of income over 300 thousand rubles is paid within the established maximum of 379,208 rubles. (57 390 + 321 818 ).
7. Insurance premiums for the director
Starting from January 1, 2026, insurance premiums for the sole executive body of a commercial organization are calculated based on the minimum wage. The minimum wage for 2026 is set at 27,093 rubles, the minimum insurance premiums are 8,127.90 rubles per month and are accrued regardless of the availability of wages and the taxation regime of the company.
8. Electronic document management and UPD
Starting in 2026, the universal transfer document (UPD) becomes the primary priority document in electronic document management. Organizations are encouraged to update their internal accounting regulations.
Expert position
The changes in 2026 are systemic in nature and require careful preparation. Timely analysis of the tax regime, contracts and accounting procedures allows micro and small businesses to confidently adapt to new legal requirements.
The editorial staff and experts of the accounting company congratulate entrepreneurs on the upcoming year 2026 and wish the business sustainable development, financial stability and confident growth in the new economic conditions.
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