What will change in the laws from January 1, 2025: progressive tax and increase in the minimum wage
Posted: Wed Feb 19, 2025 6:52 am
Read in the RIA Novosti article about which laws will come into force from the New Year and how much you will have to pay for driving without compulsory motor vehicle liability insurance.
From January 1, 2025, the minimum wage will increase, pensions for working pensioners will begin to be indexed, changes to tax legislation will come into force, and small apartments will no longer be built in the Moscow region.
Changes in the tax sphere: tax deduction for GTO and progressive tax
Photo - © Ekaterina Timonova / Lori Photobank
For taxpayers using the simplified taxation system (STS), amendments chile mobile database made to the Tax Code of the Russian Federation by Federal Law No. 176-FZ of July 12, 2024 will come into force on January 1, 2025 .
Organizations on the simplified taxation system (STS) whose income exceeds 60 million rubles will have to pay VAT. Three rates are provided: 20% with the right to deduction, 5% without the right to deduction (if income does not exceed 250 million rubles) or 7% without the right to deduction (if income does not exceed 450 million rubles). The introduction of automation of the STS throughout the country should reduce the administrative burden. However, entrepreneurs should prepare for increased reporting requirements and closer attention from tax authorities.
The revenue limit for simplified tax system payers has been expanded from the current 265.8 million to 450 million rubles, and the threshold for the residual value of fixed assets has been expanded from 150 to 200 million rubles. Thus, more entrepreneurs will be able to use the simplified tax system without resorting to business fragmentation.
The concept of a “digital ruble” will be introduced; it can be used for settlements and payment of taxes, and the tax authorities will be able to collect arrears from such accounts.
For individuals, a progressive scale will be introduced instead of a single personal income tax rate . Taxes will have to be paid depending on the level of earnings. The main innovation will be a five-stage progressive scale of personal income tax with a maximum rate of 22%. Thus, from the beginning of 2025, a rate of 13% will apply to individuals with an annual income of up to and including 2.4 million rubles (on average, no more than 200 thousand rubles per month). If the income is higher, then the tax will be 15% for an amount from 2.4 to 5 million rubles, 18% for an amount from 5 to 20 million, 20% for an amount from 20 to 50 million, and 22% for an amount over 50 million. The increased rate will not be applied to all income, but only to the amount in excess of the threshold levels.
The tax deduction will increase. For the second child you can get 2800 rubles, for the third and subsequent - 6 thousand rubles, for a disabled child - 12 thousand rubles. The annual income limit has been increased to 450 thousand rubles.
It will also be possible to receive a deduction of 18 thousand rubles for passing the GTO standards and undergoing a medical examination.
From January 1, the minimum wage will increase to 22,440 rubles. The minimum wage will be calculated based on the median salary (the indicator at which 50% of workers receive more than this amount, and 50% - less, ed.) From January 1, the minimum wage should not be less than 48% of this amount.
The subsistence minimum will increase . For an adult able-bodied person it will be 19,329 rubles, for children - 17,201 rubles, for pensioners - 15,250 rubles. This is almost 15% more than the current level.
From January 1, 2025, the minimum wage will increase, pensions for working pensioners will begin to be indexed, changes to tax legislation will come into force, and small apartments will no longer be built in the Moscow region.
Changes in the tax sphere: tax deduction for GTO and progressive tax
Photo - © Ekaterina Timonova / Lori Photobank
For taxpayers using the simplified taxation system (STS), amendments chile mobile database made to the Tax Code of the Russian Federation by Federal Law No. 176-FZ of July 12, 2024 will come into force on January 1, 2025 .
Organizations on the simplified taxation system (STS) whose income exceeds 60 million rubles will have to pay VAT. Three rates are provided: 20% with the right to deduction, 5% without the right to deduction (if income does not exceed 250 million rubles) or 7% without the right to deduction (if income does not exceed 450 million rubles). The introduction of automation of the STS throughout the country should reduce the administrative burden. However, entrepreneurs should prepare for increased reporting requirements and closer attention from tax authorities.
The revenue limit for simplified tax system payers has been expanded from the current 265.8 million to 450 million rubles, and the threshold for the residual value of fixed assets has been expanded from 150 to 200 million rubles. Thus, more entrepreneurs will be able to use the simplified tax system without resorting to business fragmentation.
The concept of a “digital ruble” will be introduced; it can be used for settlements and payment of taxes, and the tax authorities will be able to collect arrears from such accounts.
For individuals, a progressive scale will be introduced instead of a single personal income tax rate . Taxes will have to be paid depending on the level of earnings. The main innovation will be a five-stage progressive scale of personal income tax with a maximum rate of 22%. Thus, from the beginning of 2025, a rate of 13% will apply to individuals with an annual income of up to and including 2.4 million rubles (on average, no more than 200 thousand rubles per month). If the income is higher, then the tax will be 15% for an amount from 2.4 to 5 million rubles, 18% for an amount from 5 to 20 million, 20% for an amount from 20 to 50 million, and 22% for an amount over 50 million. The increased rate will not be applied to all income, but only to the amount in excess of the threshold levels.
The tax deduction will increase. For the second child you can get 2800 rubles, for the third and subsequent - 6 thousand rubles, for a disabled child - 12 thousand rubles. The annual income limit has been increased to 450 thousand rubles.
It will also be possible to receive a deduction of 18 thousand rubles for passing the GTO standards and undergoing a medical examination.
From January 1, the minimum wage will increase to 22,440 rubles. The minimum wage will be calculated based on the median salary (the indicator at which 50% of workers receive more than this amount, and 50% - less, ed.) From January 1, the minimum wage should not be less than 48% of this amount.
The subsistence minimum will increase . For an adult able-bodied person it will be 19,329 rubles, for children - 17,201 rubles, for pensioners - 15,250 rubles. This is almost 15% more than the current level.