Tax receipts from small businesses under tax regimes affected by the VAT increase fell by 22.2% in the first quarter of 2026 compared with the same period in 2025. According to Vedomosti, this was reported by Elena Lebedinskaya, director of the Finance Ministry’s revenue department.
The official did not provide the absolute amount of receipts. At the same time, according to Federal Tax Service data reviewed by the newspaper, the indicator fell by 16% in the first quarter, to 537.2 billion rubles.
These are receipts from small businesses under tax regimes affected by the VAT increase from 20% to 22%, along with the simultaneous lowering of the threshold at which this VAT is charged, from 60 million to 20 million rubles.
Experts said negative dynamics are being recorded across all special tax regimes for small businesses except the professional income tax, although its share of the total does not exceed 4%. Most of these revenues are credited to regional budgets.
Why is this happening? Some businesses, because of the tax increase, begin to go bankrupt and shut down. Others look for ways to move into the shadow sector.
Context. Starting January 1, 2026, the authorities raised VAT from 20% to 22%, abolished insurance contribution benefits for businesses, and also lowered from 60 million to 20 million rubles the annual revenue threshold that allows companies to use the simplified taxation system without paying VAT. At the time, the Finance Ministry expected this would bring in an additional 200 billion rubles.