MOSCOW, July 12Russian President Vladimir Putin signed a law providing, in particular, for an increase in corporate income tax to 25% from 20% from 2025. The corresponding document is posted on the website of the official publication of legal acts.
The law makes changes to the Tax Code in order to improve the tax system of the Russian Federation. Among other things, the federal portion of the income tax will increase to 8% from 3% starting next year. The regional part remains at 17%. From 2031, the regional part of the tax rate will increase to 18% by reducing its federal part to 7%. At the same time, the so-called “grandfather clause” remains, protecting investors from changes in tax legislation.
At the same time, a federal investment deduction is being introduced — it will allow reducing the amount of income tax in the federal part on capital expenditures made as part of investment projects, the requirements for which will be established by the government. It will also establish the categories of persons entitled to the deduction; the objects to which it applies; as well as the conditions and procedure for determining its size.
At the same time, foreign organizations that are tax residents of the Russian Federation will not be able to apply the deduction; organizations — participants in agreements on the protection and promotion of investments; credit organizations; organizations — producers of ethyl alcohol, alcohol-containing, alcoholic products, beer and sugar-containing drinks.
In addition, when calculating the profit tax, the increasing coefficient for R&D expenses is increased from 1.5 to 2. For Russian IT organizations in 2025-2030, the federal part of the profit tax is set at 5%. The increased coefficient of 2 can also be applied to expenses on the rights to use Russian computer programs, which will allow companies to reduce the amount of profit tax. And in 2025-2030, regions will be able to establish a reduced rate of profit tax for small technology companies, credited to their budgets.
For taxpayers who voluntarily abandoned business splitting schemes in 2025-2026, an amnesty is provided: taxes, penalties and fines unpaid as a result of splitting for 2022-2024 will not be collected. And the uniform tariff of insurance premiums for SMEs in manufacturing industries is reduced from 15% to 7.6%. A reduced tariff of 7.6% is also established for centralized religious organizations and religious organizations included in their structure. We are talking about monasteries and parishes of the Russian Orthodox Church, as well as other organizations of traditional religious denominations.
In addition, the threshold for applying the simplified taxation system (STS) is increasing: for income — up to 450 million rubles, for fixed assets — up to 200 million, with the simultaneous introduction of the obligation to pay VAT on income of more than 60 million rubles. Payers of the simplified tax system with an income of up to 60 million rubles will be exempt from VAT automatically, without additionally sending a corresponding notification to the tax authority.
The range of tax rates for the gambling business in relation to processing centers for interactive bets of bookmakers, which can be established by regional laws, increases to 9.5-10 million from 2.5-3 million rubles for one such center. And in cases where the tax rate is not determined by the law of a constituent entity of the Russian Federation, their taxation will be carried out at a rate of 9.5 million rubles per center (previously — 2.5 million rubles).
The law, which contains other changes, comes into force effective from the date of official publication, except for provisions for which other deadlines are established.
May 28, 22:23