The Federation Council approved the draft on the revision of VAT
Senators approved a law on increasing VAT from January 1, 2026 from 20% to 22% while maintaining a preferential rate of 10% for all socially important goods, RIA Novosti reported.
Among the goods for which the preferential rate remains are food, medicines and medical products, children's goods, periodicals, books, breeding farm animals. At the same time, dairy products with a milk fat substitute are excluded from the list of goods taxed at a reduced rate, and they will also be taxed at a rate of 22%.
In addition, a moratorium is being introduced on bringing to justice small and medium-sized entrepreneurs who switched to VAT for the first time in 2026 and committed violations under it during this period.
In accordance with the law, the transfer of real estate objects that are withdrawn for state and municipal needs and for which the taxpayer is provided with compensation (compensation) is exempt from VAT.
Simplified taxation system
The document also provides for a phased reduction in the threshold of annual revenue, at which entrepreneurs applying the simplified or patent taxation system (USN, PSN) are required to pay VAT.
The law provides for a gradual reduction of this threshold: from 60 million to 20 million rubles in 2026, to 15 million rubles in 2027, and to 10 million rubles in 2028. The revenue threshold is lowered to prevent the spread of business fragmentation schemes.
Bank cards
In addition, starting in 2026, the law cancels VAT exemption for transactions and services related to the servicing of bank cards, as well as the transfer and processing of data between settlement participants (processing, acquiring).
According to the document, zero VAT is introduced for mining companies when selling ores, concentrates and other industrial products containing precious metals to refining companies for refining (the metallurgical process of purifying some heavy metals from impurities).
In addition, organizations that provide sanatorium treatment and organized recreation at the expense of budget allocations are exempt from paying tourist tax. The income of shipowners received from the operation of ice-class vessels registered in the Russian International Register of Ships will not be taken into account when determining the income tax base.
The law, which contains other amendments, will enter into force from the date of its official publication, with the exception of provisions for which a different deadline has been set.