Ministry to Discuss Extending Self-Employed Tax Regime

Moscow, October 19. The extension of the experiment on a special tax regime for self-employed individuals in Russia will be discussed in 2027.

Consensus

The Russian Ministry of Finance will discuss the possibility of extending the special tax regime for self-employed individuals beyond 2028.
The discussion will take place in 2027.
The special tax regime for self-employed individuals has been in effect since 2019.
The regime is officially known as the 'tax on professional income' (NPD).
Individuals can voluntarily switch to the regime and pay a reduced tax rate of 4% (for physical persons) or 6% (for legal entities or individual entrepreneurs).
Tax is only paid on actual income, and no tax is due in months with no income.
The regime applies nationwide.
The number of self-employed individuals in Russia has exceeded 15 million, according to the Federal Tax Service.

Alexei Repik, head of 'Delovaya Rossiya,' called for early discussion of the regime's future after 2028 and suggested retaining it for genuine self-employed individuals like barbers and tutors, while proposing separate consideration for taxi drivers and warehouse workers. — fontanka
The special tax regime applies to both physical persons and individual entrepreneurs. — vedomosti
Alexei Sazanov announced the discussion of the regime's extension during a visit to Dushanbe, where he was accompanying Prime Minister Mikhail Mishustin to the 25th meeting of the Council of Heads of Government of the Shanghai Cooperation Organization (SCO). — vesti