From 2027, the maximum income for using the patent tax system falls to 15 million rubles, compared with 20 million in 2026. From 2028, the limit will drop to 10 million rubles. The legal basis is subparagraph 1 of paragraph 6 of Article 346.45 of the Tax Code, taking into account the transitional provisions of Law No. 425-FZ of 28 November 2025.
The limit takes into account income for both the current and the previous year. If receipts for 2026 exceed 15 million rubles, the patent system can no longer be used in 2027, even though a higher threshold applied in 2026. Exceeding the limit during 2027 also removes the right to the regime. Entrepreneurs whose income is approaching the new limit should calculate an alternative regime in advance, comparing payment amounts, accounting requirements and the cost of bookkeeping.
The VAT exemption threshold for taxpayers under the simplified system is fixed at 20 million rubles for 2027–2029. The planned reduction to 15 million in 2027 was cancelled by Law No. 228-FZ of 4 July 2026. The patent limit and the VAT threshold are different provisions of the Tax Code that are checked separately: exceeding the VAT threshold does not in itself remove the right to the simplified system.
Fixed pension and medical insurance contributions for sole proprietors will amount to 61,154 rubles in 2027, compared with 57,390 rubles in 2026. With income over 300,000 rubles, an additional 1% of the excess is paid. The maximum additional part for 2027 is 342,923 rubles, and it does not include the fixed amount. The combined limit of both parts is 404,077 rubles.
From 2027, tax authorities themselves calculate transport and land tax for Russian companies, as well as property tax based on cadastral value in cases provided by law. Companies continue to calculate property tax based on average annual value themselves. From 1 April 2027, notifications of calculated amounts are not submitted if payment is made on the basis of a message from the tax authority. The annual deadline for transport and land taxes is 28 March of the following year; the advance for the first quarter of 2027 is due by 28 May. Because of weekends, the half-year advance moves to 30 August and the nine-month advance to 29 November.
Tax holidays for newly registered sole proprietors under the simplified and patent systems are limited to 1 January 2027. The zero rate does not apply automatically throughout 2027: you need to check the federal basis and the applicable regional law.
The temporary VAT exemption for catering businesses expires on 31 December 2026. Law No. 104-FZ of 25 April 2026 allowed non-compliance with the salary condition from 1 April to 31 December 2026 only for companies and sole proprietors under the simplified system with 2025 income of no more than 60 million rubles and a share of catering income of at least 70%. For 2027, the grounds for exemption are checked again.
The maximum tourist tax rate continues to rise: 3% in 2027, 4% in 2028 and 5% from 2029. The specific value is set by the local authority and may depend on the season, type or category of accommodation. The minimum rate is 100 rubles per day of stay.
For entrepreneurs engaged in foreign trade as sole proprietors, the changes primarily affect the calculation of the tax burden when choosing a regime and cash flow planning: higher fixed contributions and a lower patent limit will require financial models to be revised before the start of 2027.
Related news:
- Simplified tax system limits in 2027 will rise to 518.85 million rubles — new income limits for the simplified tax system
- Income limit for the patent tax system will fall to 15 million rubles from 2027 — how the patent income limit will change
- From 2026, sole proprietors will be barred from using the patent in trade and freight transport — current patent restrictions for trade and transport
- Marketplaces ask the Ministry of Finance to keep reduced simplified tax rates for trade in 2027 — what will happen to tax benefits for trade
