Tax increases, rules for working with the digital ruble, restrictions for immigrants: what laws came into force on January 1

Since January 1, Russia has changed. tax system. For residents with income up to 2.4 million rubles per year, the personal income tax rate remained at 13%, and for income from 2.4 million to 5 million rubles the tax is now 15%, from 5 million to 20 million – 18%, from 20 million to 50 million – 20%, and more than 50 million rubles per year – 22%. The corporate income tax increased from 20 to 25%.

It came into effect on January 1. restrictions for unregistered blogs with more than 10 thousand subscribers. They are subject to restrictions on advertising, forwarding their messages through other channels and disseminating information about possible ways to finance the channel and its owner.

Since January 1 Minimum wage amounted to 22.44 thousand rubles. The increase will affect some 4.2 million working citizens.

Starting January 1 packaging recycling requirements. Manufacturers and importers had to recycle at least 55% of their mass. The percentage will increase each year.

In force from the first day of January. Requirements for the classification of tourist accommodation facilities..

The number of SIM cards that immigrants can possess has been limited since January 10 units. They will be issued solely based on biometric data. The period of temporary stay of immigrants in Russia without a visa has been reduced to 90 days a year in total. Previously it was 180 days.

Since January 1, territorial network organizations have been replaced by system-forming organizations.

Since January 1 the rules for providing labor to other employers are changing under a contract for the provision of labor (we are talking, for example, about subcontracting). Labor protection conditions for such work should be no worse than those of other employees of the receiving party with the same functions and qualifications.

Also presented on January 1st. new tax recalculation procedure. A unique application form for the recalculation of property, transport and land taxes has appeared. The application can be submitted through the taxpayer’s personal account on the website of the Federal Tax Service, through the MFC, by mail or during a personal visit to the inspection. The tax can be recalculated for the period starting in 2022.

Since January 1 The personal income tax rate has changed. for remote workers who have lost their residence. Russian source income received by non-residents of the Russian Federation when working remotely abroad is classified as Russian source income. The rate for them is 13%. If income since the beginning of the year exceeds 5 million rubles, the rate increases to 15%.

In addition, since January 1, the rules for transactions with the digital ruble have changed. From today measures to counteract digital ruble transactionscorresponding 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 using executive documents. Information about the digital ruble account will have to be indicated in the debtor’s bankruptcy application.

Reduced from January 1st. Reporting burden for small businesses. The collection of primary statistical reports is simplified for small businesses. It is prohibited to collect from them reports other than those included in the administrative data and those whose collection is expressly provided for by federal laws. The procedure for maintaining the “Digital Analytical Platform for the provision of statistical data” GIS 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 nationals.

In addition, experimental legal regimes in the field of digital innovation will be introduced from January 5, and rules for the sale of vaporizers to children will be tightened from January 8.

Yulia Bondarenko, corporate lawyer, asset and business security expert, explained to us what important business regulations will come into force on January 1, 2025.

personal income tax

They were: rates of 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%

It will be: 25%.

For IT companies up to and including 2030, 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, the rates will be up to 1.5% for individuals and up to 2.5% for legal entities.

simplified tax system

Organizations and entrepreneurs that use 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, the 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 set: 0%, 10%, 20%.

Individual entrepreneurs

For the simplified tax system: the amount of the fixed contribution has changed: before 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, the same as for natural persons.

The rules for payment of VAT and personal property tax for individual entrepreneurs in OSNO in 2025 will remain unchanged.