OREANDA-NEWS  The State Duma adopted in the second reading a government bill implementing certain provisions of the main directions of tax policy for 2026-2028.

The document (No. 1026190-8) was submitted to the lower house of parliament at the end of September, it is included in the budget package of bills.

The adopted amendments raise the VAT rate from 20% to 22% from 2026.

It provides for a phased reduction in the marginal income for the transition of USN payers to the VAT payment regime: 20 million rubles in 2026, 15 million rubles in 2027, 10 million rubles from 2028. As part of the first reading, the bill proposed lowering the income threshold for taxpayers who apply the tax system, if exceeded, the obligation to pay VAT arises, from 60 million rubles to 10 million rubles from January 1, 2026. The Ministry of Finance explained its proposal by combating business fragmentation schemes in order to minimize taxes.

In terms of excise taxes, it is planned to increase rates for 2026-2027 for products with alcohol content, alcoholic, wine-making, tobacco, nicotine-containing and sugar-containing products.

By the second reading, amendments were included in the bill to increase the state duty for registration of aircraft of all types by 10 times, and to increase duties for granting licenses for the purchase, storage and supply of alcoholic beverages. Licensing is being introduced for the actions of the Federal Service for Technical and Export Control (FSTEC): granting a license or permit for foreign economic transactions with controlled products - 15 thousand rubles, making changes to such a license - 7 thousand rubles, reissuing and extending the license - 1.5 thousand rubles.

Personal income tax benefits from the sale of real estate are abolished, regardless of the period of ownership, inheritance of property and gifts, including from close relatives. The bill also clarifies the benefit for families with children, which allows them to sell their homes and buy new ones without paying tax, regardless of the period of ownership.

The gambling tax is transferred to the federal level with a revenue rate of 100% to the federal budget. Increased fixed rates are set for individual game objects. The activities of bookmakers and sweepstakes will be taxed at 7% of income, reduced by the amount of winnings paid.

For taxpayers who have switched to the Unified tax System for the first time, the right is introduced to abandon the unified tax system and switch to the general system during the first year of VAT payment. The list of expenses to be accounted for is expanding: expenses can be used by analogy with income tax.

In terms of insurance premiums, the tariff for IT companies is being increased from 7.6% to 15% (within the limit base).

Starting from September 1, 2026, a technological fee is set for the import or production of certain types of products - the list and sizes will be approved by the government of the Russian Federation.

The document is scheduled to be considered in the third reading on November 20.