Russia (RU)
The world's largest country, spanning Europe and Asia, with deep cultural institutions, large cities, strong public transport, complex bureaucracy, sanctions-affected banking, strict migration registration, and a demanding but sometimes affordable expat experience.
2026 Annual Changes — Russia
Updated thresholds, benefits, and regulatory changes effective this year.
Russia 2026 planning is dominated by tax changes, VAT increase, higher minimum wage, e-visa expansion, SIM/biometric rules, payment isolation and migration quota tightening.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| VAT Standard VAT increased from 20% to 22%. | 22% | 20% | 2026-01-01 |
| Minimum wage Federal MROT increased. | RUB 27,093/month | RUB 22,440/month | 2026-01-01 |
| PIT — Progressive Scale (Residents) Five-band progressive PIT scale introduced from 2025 continues in 2026. | 13% on annual income up to RUB 2,400,000; 15% on RUB 2,400,001–5,000,000; 18% on RUB 5,000,001–20,000,000; 20% on RUB 20,000,001–50,000,000; 22% on income above RUB 50,000,000. Non-residents: 30% flat on Russia-source income. | Flat 13%/15% two-band system for most income types before 2025 | 2025-01-01 (continuing in 2026) |
| E-visa Unified e-visa validity/stay expanded from old rules. | 120-day validity, 30-day stay | 60-day validity, 16-day stay | 2025-08-23 |
| TRP quota Temporary residence permit quota set very low for 2026. | 3,802 quota permits | Higher previous-year quotas | 2026 quota year |
| SIM cards Foreigners need biometric-linked process for Russian SIMs. | Biometric registration and verified identity process | Simpler passport-based sales before 2025 | 2025-01-01 continuing |
| Payments Domestic Mir/SBP ecosystem remains central. | Mir/SBP/local cards needed | Foreign Visa/Mastercard worked before 2022 | Continuing in 2026 |
| Digital ruble Large-scale digital-ruble rollout scheduled. | Launch phase from 2026-09-01 | Pilot/limited use | 2026-09-01 |
| Public holidays Long New Year break and extra 31 December day off. | Rest period 31 Dec 2025-11 Jan 2026; 31 Dec 2026 holiday | Annual transfer pattern varies | 2026 calendar |
| Simplified-tax VAT threshold Lower revenue threshold brings more simplified-tax businesses into VAT. | RUB 20m threshold referenced for 2026 | Higher threshold before reform | 2026-01-01 |
January Checklist
Actions to take each January when new rates take effect.
- 1
Update payroll and accounting for 22% VAT effective 1 January 2026.
- 2
Update PIT withholding to use new five-band progressive scale with RUB thresholds.
- 3
Check visa, e-visa or permit validity and any registration renewal deadline — register within 7 days of arrival at each address.
- 4
Confirm VHI (voluntary health insurance) or OMS (compulsory health insurance) coverage is active.
- 5
Verify SIM card biometric registration and Gosuslugi portal access are working.
- 6
Test bank transfer routes — domestic Mir/SBP card ecosystem; most foreign-issued cards remain non-functional.
- 7
Note: New Year office closure block runs 31 December 2025–11 January 2026.
Where to Track Annual Changes
-
Federal Tax Service (FNS) — nalog.gov.ru — PIT, VAT, simplified-tax regime updates
-
Bank of Russia — cbr.ru — digital ruble rollout, banking regulations, exchange rates
-
MFA e-visa portal — evisa.kdmid.ru — e-visa eligibility, validity and application
-
Ministry of Internal Affairs (MVD) migration — guvm.mvd.ru — TRP quota, registration rules
-
Gosuslugi state services portal — gosuslugi.ru — digital document submissions and permits
-
Consultant Plus / KonsultantPlus — consultant.ru — official legal and tax update database
Russia changes can be implemented quickly. Treat 2026 values as planning anchors and verify before filing, signing or travelling.
Annual Changes
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