Tax Messenger
Summaries of key tax and legal developments in legislation and case law and the latest issues affecting human resource management, prepared by B1's experts in Russia
No more taxable income in form of material gain from purchase of shares at IPOs: Bank of Russia Directive issued
On 5 March 2026, the Russian Ministry of Justice registered Bank of Russia Directive No. 7246-U dated 21 November 2025 “On the Procedure for Determining the Market Price of Securities, the Estimated Price of Securities, and the Procedure for Determining the Permissible Range of Fluctuations in Market Price for the Purposes of Chapter 23 of the Tax Code of the Russian Federation”.
01.04.2026
Probation period prohibited for women with children under three years old
On 24 March 2026, the State Duma adopted on third and final reading a bill aimed to expand benefits for persons with family obligations.
25.03.2026
Sharp increase in minimum salary requirement for HQS – bill passed first reading in Duma on 18 March 2026
If the amendments are adopted, HQS employees whose salaries do not meet the new requirements will not be able to continue working in Russia under the HQS regime. Employers would have to terminate their employment contracts or ensure that migration documents appropriate for other migration regimes are obtained.
19.03.2026
New base cap for insurance contributions from 2026
In accordance with Decree of the Russian Government No. 1705 “On the Single Base Cap for the Assessment of Insurance Contributions Starting 1 January 2026” of 31 October 2025, the threshold for insurance contributions will be increased from RUB 2,759,000 to RUB 2,979,000.
07.11.2025