On January 1, a package of laws important for business came into force in Russia. Taxation, registration of migrants, requirements for blogs and the digital ruble are changing. RB.RU figured out what happened in the country’s legislation immediately after the chimes struck.
Tax increases, rules for working with the digital ruble, restrictions for migrants: what laws came into force on January 1
Author: Ekaterina Strukova
Since January 1, Russia has changed tax system. For residents with incomes up to 2.4 million rubles per year, the personal income tax rate remained at 13%, and for incomes from 2.4 million to 5 million rubles the tax is now 15%, from 5 million to 20 million – 18%, from 20 million up to 50 million – 20%, and over 50 million rubles per year – 22%. Corporate income tax increased from 20 to 25%.
Came into force on January 1 restrictions for unregistered blogs with more than 10 thousand subscribers. They are subject to restrictions on advertising, reposting their messages by other channels, and disseminating information about possible ways to finance the channel and its owner.
From January 1 Minimum wage amounted to 22.44 thousand rubles. The increase will affect about 4.2 million working citizens.
From January 1 enter in force packaging recycling requirements. Manufacturers and importers were required to recycle at least 55% of its mass. The percentage will increase every year.
Effective from the first day of January requirements for the classification of tourist accommodation facilities.
The number of SIM cards that migrants will be able to own has been limited since January 10 units. They will be issued only based on biometrics. The period of temporary stay of migrants in Russia without a visa has been reduced to 90 days per year in total. Previously it was 180 days.
From January 1 happened replacement of territorial network organizations with system-forming ones.
From January 1 the rules for providing staff labor to other employers are changing under a contract for the provision of labor (we are talking, for example, about outsourcing). The labor protection conditions for such work must be no worse than those of other employees of the receiving party with the same functions and qualifications.
Also introduced on January 1 new tax recalculation procedure. A single form of application for recalculation of property, transport and land taxes has appeared. The application can be sent through the taxpayer’s personal account on the Federal Tax Service website, through the MFC, by mail or during a personal visit to the inspectorate. The tax can be recalculated for the period from 2022.
From January 1 personal income tax rate has changed for remote workers who have lost their residency. Income from Russian sources received by non-residents of the Russian Federation while working remotely abroad is classified as income from sources in Russia. The rate for them is 13%. If income since the beginning of the year exceeds 5 million rubles, the rate increases to 15%.
Also from January 1 the rules for operations have changed with digital ruble. Starting today measures to counteract transactions with digital rublescorresponding to the signs of transferring funds without the voluntary consent of the client. In addition, using digital rubles, it will be possible to recover the debtor’s property under enforcement documents. Information about the digital ruble account will need to be indicated in the debtor’s bankruptcy application.
Reduced from January 1 reporting burden on small businesses. The collection of primary statistical reporting is simplified for small businesses. It is prohibited to collect reports from them other than information included in administrative data and those the collection of which is expressly provided for by federal laws. The procedure for maintaining the GIS “Digital Analytical Platform for Providing Statistical Data” has been regulated.
Since January, the government has established exceptions in public procurement in the form prohibition or restrictions on the purchase of foreign goods or advantages for domestic ones.
In addition, from January 5, experimental legal regimes in the field of digital innovation are being introduced, and from January 8, the rules for selling vapes to children are being tightened.
Yulia Bondarenko, corporate lawyer, asset and business security expert, told us what important business regulations will come into force on January 1, 2025.
Personal income tax
It was: rates 13% and 15%.
Now: 13% – income up to 2.4 million rubles, 15% – income from 2.4 million to 5 million rubles, 18% – income from 5 million to 20 million rubles, 20% – income from 20 million to 50 million rubles , 22% – income over 50 million rubles.
Income tax
Was: 20%
Will be: 25%.
For IT companies until 2030 inclusive, a reduced rate of 5% will apply. Before January 1, the rate was 0%.
Property tax
If the cadastral value of real estate exceeds 300 million rubles, rates will be up to 1.5% for individuals, up to 2.5% for legal entities.
simplified tax system
Organizations and entrepreneurs using the simplified tax system have become payers of value added tax. Taxpayers whose income for 2024 did not exceed 60 million rubles, as well as newly created organizations or newly registered individual entrepreneurs, are exempt from paying VAT. This exemption is granted automatically.
According to the lawyer, special rates will be mandatory for at least 12 consecutive tax periods.
Special rates: 5% – when receiving income from 60 million to 250 million rubles, 7% – when receiving income from 250 million to 450 million rubles. Generally established – 0%, 10%, 20%.
Individual entrepreneurs
For the simplified tax system: the amount of the fixed contribution has changed: it was: 49.5 thousand rubles, now it is 53.658 thousand rubles. The maximum amount of income at the 1% rate is 300,888 thousand rubles instead of 277,571 thousand rubles.
For OSNO: personal income tax will be determined on a progressive scale, as for individuals.
The rules for paying VAT and personal property tax for individual entrepreneurs on OSNO in 2025 will remain unchanged.
Cover photo: Anadolu /
Source: rb.ru
