A draft submitted to the State Duma by deputies from the LDPR faction seeks to double the upper limit for income eligible for the self-employed tax regime, raising it from 2.4 million rubles per year to 4.8 million rubles. The deputy head of the faction, Yaroslav Nilov, shared this information via the faction’s telegraph channel.
The proposal would amend article 4 of the federal law known as On Occupational Income Tax and On Conducting a Trial to Establish a Special Tax Regime. At present, individuals whose annual income does not exceed 2.4 million rubles can opt into the special tax regime. The current cap has not been raised since January 1, 2019, which limits the reach of the regime among people offering a variety of services to citizens and engaging in small-scale business activities.
With rising prices for goods and services since 2020, many self-employed workers have surpassed the existing threshold. Some respond by underreporting income to preserve eligibility for the special tax regime, a situation that fuels informal activity.
The stated aim of the bill is to lift the threshold to 4.8 million rubles. Advocates argue that a higher ceiling would reduce the incidence of shadow transactions among the self-employed, widen participation in the regime, and ultimately bolster tax revenues to the national budget.
Additionally, common reasons cited for fines imposed on individual entrepreneurs and self-employed individuals are discussed in public discourse, reflecting ongoing enforcement challenges and the balance between regulatory clarity and tax compliance.
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