The coefficient of 1.153 is applied to the basic values of the Tax Code: the marginal income of 450 million rubles and the residual value of fixed assets of 200 million rubles. The result is an income threshold of 518.85 million rubles and a limit on fixed assets of 230.6 million rubles. In 2026, with a coefficient of 1.090, the values are 490.5 million and 218 million rubles, respectively.
If the annual income exceeds the established limit, the taxpayer loses the right to the tax refund from the beginning of the month in which the excess occurred. The limit on the average number of employees — 130 people — is not indexed by the deflator coefficient and remains unchanged.
The project covers other taxes as well. The coefficient for the patent taxation system is proposed at 1.325, for personal income tax — 3.006 against the current 2,842, for the trade fee — 2.290, for the water tax — 1.153, for the tax on additional income from the extraction of hydrocarbons — 1.608 against 1.520, for fees for the use of wildlife and aquatic biological resources — 1.251. All the proposed values exceed the coefficients of 2026. The growth in most positions will be about 5.8%.
For companies in the field of foreign economic activity operating on the USN, an increase in the income limit is essential: importers who purchase goods abroad and sell them domestically often approach the thresholds faster than the manufacturing business, due to the high share of revenue relative to value added. The extension of the threshold to 518.85 million rubles gives an additional margin of about 28 million rubles compared to 2026.
When calculating the actual stock up to the limit, not only the receipts to the checking account are taken into account. The USN tax base includes advances received from buyers and excludes refunds, which is especially important for sellers on marketplaces where refunds generate a significant counterflow.
The new limits will become effective after the official approval of the order of the Ministry of Economic Development. It is advisable to plan the tax burden and verify compliance with the limits in advance, before the end of 2026, in order to adjust the income structure or prepare for a change in the tax regime.
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