HSE IPAA
STS tax in 2026
- “Income” — 6% (regions may reduce it to 1%). The tax is reduced by insurance contributions paid and sick pay for the first 3 days: in full for sole proprietors without employees, by no more than 50% for organizations and sole proprietors with employees (clause 3.1, Art. 346.21 of the Tax Code).
- “Income minus expenses” — 15% (regions may reduce it to 5%). If the tax is less than 1% of income, the 1% minimum tax is paid (clause 6, Art. 346.18 of the Tax Code).
- STS limits in 2026: income up to RUB 490.5 million, up to 130 employees, residual value of fixed assets up to RUB 218 million. The increased 8% and 20% rates were abolished from 2025.
- An STS taxpayer with 2025 income above RUB 20 million pays VAT in 2026: 5% for income up to RUB 272.5 million, 7% up to RUB 490.5 million, or the standard rates with input VAT deductions.
Advance payments are due by 28 April, 28 July and 28 October; the annual tax is due by 28 March (organizations) or 28 April (sole proprietors) of the following year.
