The tax stages will be replaced by a smooth slide The Federal Tax Service proposes to create a special tax regime instead of a unified one, which will allow entrepreneurs to gradually increase the tax burden as their business grows. They plan to finalize the idea by late 2026 or early 2027. The mechanism is assumed to cover trial participants with NPD and AutoSTS users, valid until years 28 and 27, respectively. It is important to remember how the system works. NPA with a tax of 4 to 6% works with an income of up to 2.4 million rubles per year. After that, individual entrepreneur status is required. On the simple tax system, the VAT exemption threshold was reduced from 60 to 20 million. According to a rough calculation, upon crossing the threshold, the burden on the simplifyer increases from about 6% to 10 or 11% of revenues due to the reduced VAT rate. It is the main engine of crushing. When the income approaches the threshold, it is easier to divide the business into several individual entrepreneurs than to pay tax suddenly. Experts directly link these two phenomena and ask to find solutions so that people do not enter the shadow. The proposed sliding scale, which increases as income increases, removes the very incentive to split, which means it works better than checks. But there are always risks. Another regime will complicate the system, in which there are already many exceptions, and a smooth increase of the tariff gives the budget less than a phase. The main question is the timing. The experiment on the automated simplified tax system ends in 2027, and if the idea does not become law by that time, hundreds of thousands of entrepreneurs will meet the very cliff that the Federal Tax Service is now about to slide.

The tax stages will be replaced by a smooth slide The Federal Tax Service proposes to create a special tax regime instead of a unified one, which will allow entrepreneurs to gradually increase the tax burden as their business grows. They plan to finalize the idea by late 2026 or early 2027. The mechanism is assumed to cover trial participants with NPD and AutoSTS users, valid until years 28 and 27, respectively. It is important to remember how the system works. NPA with a tax of 4 to 6% works with an income of up to 2.4 million rubles per year. After that, individual entrepreneur status is required. On the simple tax system, the VAT exemption threshold was reduced from 60 to 20 million. According to a rough calculation, upon crossing the threshold, the burden on the simplifyer increases from about 6% to 10 or 11% of revenues due to the reduced VAT rate. It is the main engine of crushing. When the income approaches the threshold, it is easier to divide the business into several individual entrepreneurs than to pay tax suddenly. Experts directly link these two phenomena and ask to find solutions so that people do not enter the shadow. The proposed sliding scale, which increases as income increases, removes the very incentive to split, which means it works better than checks. But there are always risks. Another regime will complicate the system, in which there are already many exceptions, and a smooth increase of the tariff gives the budget less than a phase. The main question is the timing. The experiment on the automated simplified tax system ends in 2027, and if the idea does not become law by that time, hundreds of thousands of entrepreneurs will meet the very cliff that the Federal Tax Service is now about to slide.