Taxation of bloggers from 2025

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In 2025, bloggers can expect changes in legislation: the introduction of a new multi-level taxation system for individuals, as well as changes in rates and rules for paying taxes for businesses.

New personal income tax rates. The new rate will not apply to all income, but only to the part that exceeds the established threshold. If your annual income is 2.9 million rubles, then personal income tax is withheld at a rate of 13% from the amount of 2.4 million rubles, and also at a rate of 15% from the excess amount (500 thousand rubles).

The limit for switching to the simplified tax system will increase. Due to the increase in the threshold, more organizations and individual entrepreneurs will gain access to the simplified tax system. In 2025, the income limit for 9 months of the previous year for switching to the simplified tax system will be 337.5 million rubles instead of 112.5 million rubles.

The maximum level of annual income for maintaining the cayman islands telegram right to the simplified tax system will increase to 450 million rubles instead of 265.8 million in 2024. The threshold for the residual value of fixed assets in 2025 should not exceed 20 million rubles, and the average number of employees should not exceed 130 people.

Businesses will start paying VAT under the simplified tax system from 2025. All companies and individual entrepreneurs under the simplified tax system with an income of more than 60 million rubles per year will have to pay VAT.

The procedure for paying VAT will change. From 2025, simplified taxpayers will be required to issue invoices, keep a sales book, a purchase book, and submit VAT returns. VAT will be paid in accordance with the established tax period. It will be possible to choose the rate at which to pay VAT: the general rate of 20% or switch to reduced VAT rates of 5% and 7%.

The corporate income tax will increase. The general rate will increase from 20 to 25%. Until 2030, 8% of profits will go to the federal budget, and 17% to the regional budget. Currently, 3% of profits go to the federal budget, and the same 17% to the regional budget.