A draft law on special tax regimes for small business was introduced to the State Duma

27th March 2015

Russian Prime Minister Dmitry Medvedev ordered to introduce a draft law on special tax regimes for small business to the State Duma of the Russian Federation

According to the information published at the official website of the Government of the Russian Federation, the draft law is aimed at the development of small and medium business by reducing financial and administrative costs through establishing special tax regimes at the level of regions and municipalities.

The draft law was considered and approved at the meeting of the Government of the Russian Federation on March 19, 2015.

The document contains proposal to grant the following rights to the legislative (representative) bodies of state power of the subjects of the Russian Federation and representative bodies of the municipalities:

  • establishing tax rate ranging from 1 to 6 percent for taxpayers using the simplified taxation system with taxable item “income”;
  • establishing tax rate ranging from 7.5 to 15 percent depending on the category of the payer for taxpayers using the tax system of a single tax on imputed income for certain types of activities;
  • extending the right to apply 2-year “tax holidays” for newly registered individual entrepreneurs using the simplified taxation system or patent and operating in consumer services sector.

In addition, the draft law intends to expand the list of activities during the implementation of which it is possible to use the patent system of taxation.

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