Russian laws coming into effect in 2026: detention centers for security services, 30-percent income tax for “foreign agents” • The Insider • RIMA — Russian Independent Media Archive
With the start of the new year, a sweeping package of legislative changes is coming into force in Russia. Some of them tighten control over individuals and expand the powers of the security services, while others affect taxes, social benefits, and the country’s economy.
Repressive legislation
Personal income tax for “foreign agents” to be set at 30%
From Jan. 1, the personal income tax rate for individuals designated as “foreign agents” will rise to 30%, up from the standard 13–22%. In addition, “foreign agents” will lose all tax benefits and deductions available to other Russians.
The country’s Ministry of Justice has listed more than 1,000 individuals and legal entities in its “foreign agents” registry, including journalists, bloggers, human rights advocates, performers, and nonprofit organizations.
FSB to get its own pretrial detention centers
From Jan. 1, Russia's Federal Security Service (FSB) will regain the right to operate its own pretrial detention centers, which are slated to hold suspects and defendants accused of crimes with national security implications — including terrorism, extremism, espionage, treason, and “confidential cooperation” with foreign nationals.
Effectively, the FSB will take over several federal pretrial detention centers that up until now were being run by the Federal Penitentiary Service (FSIN), which reports to the Ministry of Justice. Among the facilities is Moscow’s Lefortovo Prison, which in practice had already been under the security service’s control. Now, however, the director of the FSB will receive formal authority to set internal regulations for the facilities, as well as requirements for incarceration conditions and the escorting of suspects.
Criminal cases against “foreign agents” after a first fine
On Jan. 20, a law comes into effect that will lower the standard for accusing “foreign agents” of actions that carry criminal liability. Previously, initiating a criminal case under Article 330.1 of the Russian Criminal Code required two administrative offenses within a year. Now, a single fine is enough, with the next violation automatically treated as a criminal offense.
Punishment under Article 330.1 of the Russian Criminal Code includes a fine of up to 300,000 rubles ($3,800), mandatory or corrective labor of up to 480 hours, or imprisonment for up to two years.
Freezing of accounts and property for those convicted in absentia
On Mar. 1, 2026, a set of restrictions will come into effect for Russians who were convicted in absentia but evaded punishment due to the fact that they were living abroad.
The restrictions will apply to those convicted of:
Violation of the “foreign agents” law
“Discrediting” the Russian armed forces
Calls for violating Russia's territorial integrity
Calls for imposing sanctions against Russia
Participation in “undesirable” organizations
The Prosecutor General’s Office will have the power to apply the following sanctions to such convicts:
Blocking and freezing of funds in their bank accounts
Suspension of property registration rights
Restriction of the right to operate motor vehicles
Denial of access to digital state and municipal services
Prohibition on registering as an individual entrepreneur or self-employed
Denial of consular services abroad
Vasily Piskaryov, head of the Duma commission investigating foreign interference, explained that the measures are aimed at “ensuring the inevitability of punishment” given the fact that Western countries largely refuse to extradite Russian nationals.
Criminal liability for spreading “drug propaganda” online
Another law taking effect on Mar. 1, 2026, establishes criminal liability for “the promotion of narcotic drugs” online and on social media. The measure was originally planned for summer 2025; previously, the offense was only administrative, but now, after two administrative penalties, criminal charges can be applied.
“Promotion” is understood as the dissemination of information about:
Methods of producing, storing, and distributing drugs
Places where such substances can be obtained
The appeal of drug use as a “socially accepted norm of behavior”
Criminal liability arises after two administrative fines within a year. The maximum penalty is up to two years of imprisonment.
The law will primarily affect the music industry. Russian labels have already begun requiring artists to remove or re-record tracks that mention banned substances.
The law does not apply to works created before Aug. 1, 1990, or to those in which references to drugs “constitute an essential part of the artistic intent justified by the genre.” However, such works will still be required to carry a special label warning of the harm and illegality of drug use. Distribution without the label carries administrative fines: 2,000–4,000 rubles ($25-50) for individuals and up to 600,000 rubles ($7,600) for legal entities.
In 2021, when this law provided only for administrative penalties, figures such as online talk show host Yuri Dud and rapper Morgenshtern were fined under it. The most active figure from the government side drawing attention to the activities of “drug promoters” was Ekaterina Mizulina, head of the so-called “Safe Internet League.”
Tax reform: VAT will reach 22% and will be levied from those operating under the simplified tax system
The main tax change in 2026 is an increase in the base VAT rate from 20% to 22%. The effective rate will amount to 18.03% (previously 16.67%). A reduced rate of 10% remains in place for foods, medicines, and children’s products. As before, exports are exempt from VAT.
For businesses operating under the simplified taxation system, the threshold for VAT exemption will be gradually lowered, meaning that more and more companies will face increased tax liability as the implementation phase of the law progresses. In 2026, companies with revenues below 20 million rubles ($253,000) will remain exempt from VAT, but in 2027 the threshold will be set at 15 million ($190,000), and in 2028 it will fall to 10 million ($126,000). For revenues between 20 million and 272.5 million rubles ($253,000-$3,450,000), the VAT rate will be 5%; for revenues between 272.5 million and 490.5 million rubles ($3,450,000-6,209,000), the rate will be 7%. Companies switching to VAT for the first time in 2026 will benefit from a moratorium on fines for initial violations.
Meanwhile, the simplified taxation eligibility threshold has effectively been increased to 490.5 million rubles ($6,209,000) in revenue thanks to a deflator coefficient of 1.090. The list of deductible expenses under the “Income minus Expenses” regime has been made open — now, “other economically justified expenses” can be accounted for, similar to corporate profit tax.
Minimum wage to reach 27,093 rubles ($343)
Russia's new minimum monthly wage will be set at 27,093 rubles ($343) — a year-on-year increase of +20.7%. After deducting personal income tax, the take-home minimum salary will be roughly 23,570 rubles ($298).
The 2026 subsistence minimum per capita will average 18,939 rubles ($240): 20,644 rubles ($262) for the working-age population, 16,288 rubles ($206) for pensioners, and 18,371 rubles ($232) for children. This represents a 6.8% increase over the previous year.
Pensions to be indexed by 7.6%, bringing the average amount to 27,117 rubles ($345)
From Jan. 1, insurance pensions will increase by 7.6%. The average old-age pension will reach 27,117 rubles ($345), an increase of roughly 2,000 rubles ($25). The value of one pension point will rise to 156 rubles ($2), and the fixed payment (base pension amount) will increase to 9,584 rubles ($122). The indexation applies simultaneously to both working and non-working pensioners.
Social pensions will be indexed by 6.8% starting Apr. 1, 2026, while military pensions will add 4% from Oct. 1.
Families with children to receive a tax rebate of up to 56,000 rubles ($712) per year
An annual family payment is being introduced — a partial refund of personal income tax. The tax is recalculated from 13% to 6%, and the difference is returned to the account each year. Eligibility requires having two or more children under 18 (or under 23 if in full-time education) and a per capita family income below 1.5 times the regional subsistence minimum. For example, with an annual income of 800,000 rubles ($10,180), the payment would be around 56,000 rubles ($712). Applications can be submitted from Jun. 1 to Oct. 1, 2026 — online, at state service offices, or via the Social Fund.
Maternity capital will be indexed by 6.8% from Feb. 1, 2026. For the first child, it will amount to 737,205 rubles ($9,380); for the first and second children, 974,189 rubles ($12,390), with an additional 236,984 rubles ($3,010) for the second child. The one-time birth allowance will increase to 28,773 rubles ($366).
Individual entrepreneurs to pay insurance contributions of 57,390 rubles ($730)
Fixed insurance contributions for individual entrepreneurs in 2026 are set at 57,390 rubles ($730), an increase of 3,732 rubles ($47). An additional 1% contribution on income above 300,000 rubles ($3,820) is capped at 321,818 rubles ($4,095), bringing the total maximum to 379,208 rubles ($4,825). Deadlines: fixed contributions by Dec. 28, 2026, and the additional 1% by July 1, 2027.
Additionally, individual entrepreneurs from Russia's “new regions” (occupied parts of Ukraine's Donetsk, Luhansk, Zaporizhzhia, and Kherson regions) will pay contributions on standard terms, as the preferential period for them has ended.
Utility tariffs will rise twice: in January and October
Russian Government Order No. 3413-r of Nov. 25, 2025, introduced a two-stage indexation of utility tariffs. From Jan. 1, a uniform increase of 1.7% applies to all regions (linked to the VAT hike). From Oct. 1, a differentiated increase will take effect, ranging from 8% in Khakassia and Chukotka to 22% in Stavropol Krai. In Moscow, the total rise will be about 16.7%, and in Saint Petersburg, 14.6%.
Starting in March 2026, the deadline for paying utility bills will change from the 10th to the 15th of the following month.
Traffic fines to increase by 50%, early payment discount to shrink to 25%
Traffic fines are increasing on average by a factor of 1.5. First-time drunk driving carries a fine of 45,000 rubles ($575) plus license suspension for 1.5–2 years. Violations of child transportation rules incur fines of 3,000 rubles ($38) for individuals and 100,000 rubles ($1,300) for legal entities. The early payment discount is reduced from 50% to 25%, but the grace period is extended from 20 to 30 days.
The OSAGO (mandatory civilian liability insurance) tariff corridor has been expanded by 15% for cars and 40% for motorcycles (in both directions). Participants in the “special military operation” and combat veterans are exempt from vehicle tax for one vehicle valued up to 10 million rubles ($127,800).
Expansion of the consumer goods certification system
From Mar. 1, 2026, Russia will expand the “Integrity SIGN” consumer goods certification system to include confectionery products (cookies, marshmallows, waffles), electronics (smartphones, laptops), and sports nutrition supplements. From Jul. 1, this will affect cosmetics and household chemicals starting. From Sept. 1, it will expand to children’s products and groceries. And from Oct. 1, canned goods will fall under the provision. On Dec. 31, 2026, a complete ban on the sale of unmarked light industry products will come into force.
Other key changes
Migrants and compulsory medical insurance (OMS): Foreigners must now work legally for five years, instead of three, to obtain an OMS policy.
Digitalization: The QR code from the Gosuslugi public services portal can now be used for identification in banks, when purchasing alcohol, and when boarding trains. From Mar. 1, disability certificates will be issued in electronic format.
Education: The Unified State Exam (EGE) will begin on Jun. 1, 2026. Medical university graduates will be required to work up to three years at their assigned locations starting Mar. 1.
Self‑employed: The professional income tax regime will remain in place until 2028. From 2026, an experiment on voluntary social insurance will begin: contributions of 1,300–1,900 rubles ($16–$24) per month will provide insurance coverage of up to 50,000 rubles ($640) for sick leave.
