In at least four regions of the Russian Federation — Samara, Rostov, Chelyabinsk, and Orenburg — the value of the tax levied through the patent-based taxation system (PSN) has sharply increased since the beginning of the year. According to data from the Federal Tax Service of Russia, this tax regime is used by about half of individual entrepreneurs.
As the publication Vedomosti writes, authorities have raised the cost of patents in these regions up to 12 times, against the backdrop of a huge cumulative deficit of regional budgets, which at the end of 2025 exceeded 1.5 trillion rubles (approximately 16.5 billion euros), five times more than the previous year.
The tax within the PSN, with a rate of 6%, is paid in advance, in a fixed amount, calculated from the possible potential annual income (VAPP). In the mentioned regions, this indicator has been increased several times for all or most types of activities, according to amendments to the relevant legislation.
In the Samara region, authorities have raised the VAPP for hairdressers and beauty salons over six times compared to the previous year — from 204,000 rubles per year (approximately 2,240 euros) to almost 1.3 million rubles (about 14,300 euros). Also, the indicator for renting residential and non-residential spaces has been increased — from 12,000 to 76,000 rubles per square meter (from approximately 130 to 840 euros) — as well as for retail trade, from 21,600 to 136,700 rubles per square meter (from about 240 to 1,500 euros).
In the Chelyabinsk region, the VAPP for services such as shoe repair and production, professional cleaning, catering, passenger and freight water transport, and other activities has been increased 12 times — from 70,000 rubles (approximately 770 euros) to 900,000 rubles (about 9,900 euros). For childcare and sick care services, the indicator has increased from 100,000 to 450,000 rubles (from approximately 1,100 to 4,950 euros).
The measures apply to individual entrepreneurs without employees. If there are hired staff, an additional fee is charged for each employee.
Details, HERE