Legislative changes for small and medium-sized businesses come into force in Tatarstan

This year, several legislative changes are coming into force that directly affect business activities. We tell you which key deadlines and changes you need to pay attention to first.

Taxes and contributions

• The parameters of the use of STS will change: the maximum amount of income for the use of STS has been increased to 490.5 million rubles, however, with income over 20 million rubles, the obligation to pay VAT will appear.

• The amount of income for the application of the patent taxation system will be limited to 20 million rubles.

• The list of expenses has been expanded when applying the STS with the "income – expenses" tax object.

• The VAT rate will increase to 22%.

• A moratorium has been established on bringing entrepreneurs to justice for tax violations if they first violated the deadline for submitting a VAT declaration in 2026.

• Most of the SMEs will pay insurance premiums at regular rates.

• Commercial organizations will need to pay insurance premiums for the head, calculated based on the amount of remuneration not lower than the minimum wage.

• Insurance premiums for sole proprietors in a fixed amount will amount to 57,390 rubles.

You can read more about the changes in tax legislation at the link (https://mert.tatarstan.ru/index.htm/news/2481160.htm ).

Changes for employees:

• The minimum wage will be 27,093 rubles per month.

Self-employed citizens:

• An experiment on voluntary insurance of self-employed citizens in case of temporary disability is being launched.

As part of the adopted law, self-employed citizens will voluntarily contribute to social insurance, which will allow them to apply for sick leave. You can become a member of the voluntary insurance system using the My Taxes mobile application. The opportunity to do this will be available until September 30, 2027. The right to pay for sick leave will arise after six months of payment of contributions. The amount of the benefit depends on the length of service and the sum insured.

Mandatory requirements:

• Requirements are being introduced for the placement of information intended for public inspection by consumers (including signage, signs, plaques) in Russian (starting in March).

• The Unified State Register of Legal Entities and the Unified State Register of Legal Entities will begin to reflect information on types of activities, indicating their percentages (for now, this applies to sole proprietors and legal entities that participate in sample surveys, as well as those who were registered in 2025, provided they provide information to Rosstat by April 1).

• New rules for the provision of hotel services and other accommodation facilities have been defined (starting in March).

• It is planned to switch to electronic personal medical books (starting in September).

• Cars purchased for taxi services must be manufactured in Russia (starting in March).

Trading:

• Regulation of the activities of marketplaces is being introduced.

On October 1 of this year, the law on the platform economy will come into force, which will regulate the operation of marketplaces and other online platforms that accept payments for goods and services.

The key changes in the operation of marketplaces include:

• The establishment of a pre-trial complaint review system and the return of withheld funds within two days if the complaint is found to be justified.

• A note about the need for labeling will appear in the product cards.

• Platforms must be notified at least 15 days in advance about changes in the terms of the offer.

• Automatic promotions and sales are prohibited without the seller's consent.

Support measures:

• The Government will begin implementing a plan for structural changes in the economy and action plans to simplify business activities (as part of the implementation of the national model of targeted business conditions).

• The implementation of the "umbrella" mechanism of guarantees and preferential financing programs for small and medium-sized businesses in priority sectors will continue.

• All preferences for entrepreneurs have been preserved when participating in the procurement of the largest customers.

• New services and digital tools for business development within the framework of SME.RF will be developed.

It should be recalled that in Tatarstan, the Ministry of Economy of the Republic of Tatarstan, together with subordinate support institutions, provide comprehensive support and acceleration of entrepreneurial projects. Businesses and the self-employed of the republic can receive microloans on favorable terms, guarantees, grants and non-financial services under the national project. In 2025, 9 billion rubles were allocated to support regional businesses.