KEY CHANGES IN THE TAX LEGISLATION OF RUSSIA IN 2026

Since 2026, Russia's tax laws have introduced a series of changes aimed at transforming the tax system and significantly impacting various economic sectors.

Key changes include:

• VAT rate increased to 22%;
• Reduction of threshold income limits for VAT exemption under the STS: 20 million rubles in 2026, with further reductions ahead;
• Reduced benefits for SMEs and IT sector, plus other adjustments.

Recommendations for businesses:

• Review asset ownership structures, supply chains, and pricing to address rising indirect tax liabilities;
• Update accounting policies, internal rules, and contracts to meet new VAT and special regime requirements;
• Implement tax risk monitoring systems for proactive optimization of financial burdens.

Companies that promptly adapt their internal operational processes to these changes will minimize additional costs and gain competitive advantages.

We have prepared a presentation summarizing the key changes, to help evaluate their effects on your business and refine your tax strategy promptly.