Tax Reform 2026: Changes and New Income Limits for Sole Proprietors

A major package of amendments to the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), draft federal law No. 1026190-8, may come into force on January 1, 2026. The law passed its first reading on October 22, 2025, and on November 10, revised amendments for the second reading were published, and it is these current changes that I have taken into account in this article.




