According to the Federal Law of July 26, 2019 No. 210-FZ, on January 1, 2020, changes to Chapter. 25 of the Tax Code of the Russian Federation for autonomous institutions carrying out educational and (or) medical activities, as well as for museums, theaters, libraries and institutions providing social services to citizens.
Also see:
- Income tax changes from 2021: overview
- All changes to the Tax Code of the Russian Federation from 2021
Income tax benefits for organizations: medical and educational
Benefits for educational and medical organizations are valid until 2021 inclusive.
Conditions for providing a zero rate:
- Inclusion in a special list that does not include services related to sanitary treatment.
- Availability of a license for the relevant type of activity.
- Provision of services subject to preferences in a volume of at least 90%.
- The number of employees during the year is at least 15.
- Possession of a special certificate for at least 50 employees per year.
- Absence of bill transactions and fixed-term contracts.
Check the table to see which taxes have been reduced in your region
Regional authorities are reducing rates for the simplified tax system, reducing the potential income from a patent, and introducing reduced coefficients for UTII. Additional measures: rental holidays, preferential loans, abolition of transport tax for organizations and others - depending on the subject of the Federation.
In most regions, reduced rates will remain in effect throughout 2020. This means that the tax can be recalculated from January 1, but there may be exceptions.
Basically, benefits are given to victims based on the main type of activity according to the Unified State Register of Individual Entrepreneurs / Unified State Register of Legal Entities. Some regions prescribe OKVEDs in the text of the law, others are guided by the Decree of the Government of the Russian Federation No. 434.
In the Primorsky Territory and the Tyumen Region, rates under the simplified tax system “Income” were reduced for everyone.
In the Republic of Tyva, the simplified tax system “Income” is now 1%, “Income minus expenses” is 5%, and the potential income for all types of activities on a patent is 16.67 rubles. But these regions are the exception rather than the rule.
Before recalculating taxes, check all the conditions in the law in your region. Or call the tax office.
Quick search in the table - keyboard shortcut Ctrl+F.
| Region | Law | simplified tax system | Patent |
| Republic of Adygea | Law of the Republic of Adygea dated April 27, 2020 No. 339 | For victims, “Income” - 1%, “Income minus expenses” - 5%. It is necessary to retain at least 90% of the staff according to the average number relative to March 1, 2021. The list of affected OKVEDs is in the appendix to the local law. At least 70% of income must come from these types of activities | For individual entrepreneurs registered for the first time after April 29, 2021, the rate is 0%. The list of activities is in the appendix to the local law. |
| Altai Republic | Law of the Altai Republic dated June 11, 2020 No. 29-RZ |
