Recently, I studied the corporate tax policies in Russia and found that they are mainly divided into three brackets: 6% bracket, 15% simplified bracket, and 20% standard bracket. It is worth noting that starting from 2026, the 20% standard value-added tax will rise to 22%.

First, let's talk about the simplest 6% bracket. This means that the tax is charged at 6% based on how much money has entered your account. The advantage is that you don't have to pay income tax, property tax, and such, resulting in a much lighter tax burden and a better cash flow. However, it is suitable for small and medium-sized sellers with not much business volume, incomplete cost invoices, or little interaction with general taxpayer companies.

Take another look at the 15% bracket. It is calculated based on your net profit (revenue minus costs), which sounds good, but the problem is that there are limitations on the deductible cost items – they must comply with Article 16 of Section 346 of their tax law, typically including employee salaries, office supplies, and international shipping costs. Moreover, once your revenue exceeds 254 million rubles, the system will directly move you to the 20% standard bracket.

Finally, there is a 20% standard rate (which will change to 22% in 2026). This tax is based on net profit, the rules are the most complex, and the tax is also the heaviest, but it has the widest applicability—no matter how big your company is, where it is located, or what business it does, it can be applied.

In summary: the first method charges 6% on revenue, with no deductions; the second method allows deductions but has conditional restrictions; the third method charges at least 20% on profit.

Speaking of the VAT increase in 2026, the impact on ordinary families is quite noticeable. Calculations show that each household will have to spend an additional 45,500 rubles per year (around 3,950 RMB at the official exchange rate). If we also consider the increase in utility prices (6000 rubles per year) and the car recycling fee (30,300 rubles per year), a family will need to spend approximately an additional 82,800 rubles in total per year, which is about 7,100 RMB.

The background data is more heartbreaking - a survey says that 56% of Russian workers earn less than 20,000 rubles a month. When you think about it, the pressure on ordinary families is indeed considerable.