The Federal Tax Service plans to develop an additional tax regime for the self-employed and users of the simplified tax system at the beginning of 2026-2027, writes RBC. According to the Deputy Head of the Federal Tax Service Dmitry Satin, the mechanism will ensure a smooth increase in the tax burden as businesses expand and will prevent entrepreneurs from entering the shadows. Current experiments in special regimes will end in 2028 and 2027, respectively. Experts interviewed by the publication also point to the need to increase the current income limit of 2.4 million rubles, which has not changed since 2019.