Russian President Vladimir Putin has signed a law providing for changes in the payment of certain taxes, excise duties, state duties and insurance premiums.
The document initiated by the Russian government amends the Tax Code of the Russian Federation and is part of the "budget package", which was submitted to the State Duma simultaneously with the draft federal budget for 2025-2027.
The document doubles the state fee for the state registration of a real estate lease agreement, which will amount to: for individuals - 4 thousand rubles, for legal entities - 44 thousand rubles. The amount of the state duty in the field of arms trafficking, in relation to private security and private detective (detective) activities is being clarified.
At the same time, the law establishes a fee for state cadastral registration and state registration of rights to an enterprise as a property complex, as well as for state registration of transfer of rights to it, transactions with restriction of rights and encumbrances in the amount of 0.2% of the value of the property determined on the date of applying for a legally significant action, but not less than 0.2% of the transaction price, which is the basis for the transfer of ownership of the enterprise, and no more than 1 million rubles.
The amendments also increase from 15% to 20% the corporate income tax rate on income in the form of interest on state and municipal securities and traded bonds of Russian organizations. Taxpayers are given the opportunity to amortize fixed assets and intangible assets in respect of which a decision was made to use the right to apply the federal investment tax deduction (FINV). In addition, there is a ban on the use of financial assets to fixed assets and intangible assets, when forming the initial cost of which the corresponding expenses were taken into account using an increasing coefficient.
Mineral extraction tax and excise taxes on petroleum products
In order to stimulate new investment projects for the extraction of "poor" complex ores with a low content of useful components in the territory of the Krasnoyarsk Territory, the conditions for canceling the application of the "lower threshold" of the tax rate for this tax for subsurface areas whose reserves were first placed on the state balance sheet of mineral reserves after January 1, 2024 are specified in the MET. In addition, the document provides for a change in excise tax rates on petroleum products with an adjustment of the damping component for crude oil sent for processing. From changes in excise tax rates, additional budget revenues in 2025 will amount to 131 billion rubles, in 2026 - 167.6 billion rubles, in 2027 - 216.7 billion rubles.
Excise taxes on alcohol and soft drinks
According to the law, the excise tax on non-alcoholic sugar-containing beverages is increased from 7 to 10 rubles. The list of drinks that are not recognized as excisable has also been adjusted - fortified drinks and kvasses are excluded from it. The excise tax will not apply to ordinary juices, juice drinks, nectars, fruit drinks, syrups, milk, dairy products, jelly and plant-based drinks.
The law provides for the adjustment of excise rates, taking into account the updated forecast of socio-economic development of the Russian Federation for ethyl alcohol, alcohol-containing products, alcoholic beverages with a volume fraction of ethyl alcohol over 18%, cider, poire, mead and beer, set for 2025, followed by appropriate indexing, as well as excise rates for cigarettes, cigarettes in part the ad valorem component.
As Alexey Sazanov, State Secretary and Deputy Minister of Finance of the Russian Federation, explained earlier to journalists, the document provides for the indexation of the ad valorem tobacco rate from 16 to 18%, which in general should affect the increase in cigarette prices - no more than 3%.
USN, AUSN, personal income tax and insurance premiums
In order to exclude fictitious migration of businesses to regions with lower tax rates for taxes paid in connection with the application of the simplified taxation system (USN), the obligation to pay tax at the new location of the organization (place of residence of an individual entrepreneur) is established within three years after the change of location at the tax rate applicable on the territory of that subject of the Russian Federation, in which taxpayers previously applied the STS if the amount of this rate was higher than the current rate in the new region. The document also establishes for 2025 the value of the deflator coefficient required for the application of the STS equal to 1. At the same time, it is established that the previously established deflator coefficients will not be applied from January 1, 2025.
At the same time, in accordance with the instructions of the President of the Russian Federation, payments to cultural workers under the Zemsky Kultury Worker program have been exempted from personal income tax. In addition, it is planned to extend from January 1, 2025 the experiment on the establishment of a special tax regime "Automated Simplified Taxation System" (AUSN) to all subjects of the Russian Federation.
The law also relieves investors from the risks of additional taxes from participating in the exchange of Eurobonds of the Russian Federation for replacement bonds. For insurance premiums, the procedure for applying reduced insurance premium rates by insurance premium payers recognized by SMEs in relation to part of payments in favor of an individual is clarified. At the same time, the document cancels the payment of insurance premiums for the chairmen of the councils of apartment buildings.
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