Russia holds the USN VAT-exemption threshold at RUB 20 million through 2028

What changed in detail

Federal Law No. 228-FZ of 4 July 2026 amends Article 145 of Part Two of the Tax Code, which relieves taxpayers on the simplified taxation system (USN) of VAT obligations below an income threshold. In the fourth and fifth sub-paragraphs of paragraph 1, the schedule “20 million roubles for 2025, 15 million roubles for 2026, 10 million roubles for 2027” becomes “20 million roubles for 2025-2028, 15 million roubles for 2029, 10 million roubles for 2030.” A parallel change to the third sub-paragraph of paragraph 5 shifts an equivalent test from 2026-2027-2028 to 2026-2029 / 2030 / 2031. The Law was adopted by the State Duma on 24 June 2026, approved by the Federation Council on 1 July 2026, and entered into force on the day of its official publication, 4 July 2026.

This record supersedes an earlier report that shipped the same relief on Duma passage alone, before the Federation Council and the President had acted on it.

What it means

The step-down small businesses were bracing for in 2026 and 2027 has been pushed out by three years — the RUB 20 million exemption threshold now runs to the end of 2028 on the general schedule. Any registration-monitoring logic keyed to the old 2026/2027 step-down needs updating to the new dates; the earlier freeze report on this same relief should not be treated as current.