New rules for collecting fees from online advertising are approved

A new procedure has been introduced for collecting mandatory fees from income generated by online advertising:

1. The levy amounts to 3% of revenue received from distributing online advertising aimed at a Russian audience. These changes affect all market participants, including large advertising systems and agencies, as well as bloggers, website owners, and companies that cooperate with foreign platforms.
2. Payments are calculated on a quarterly basis.
3. The basis for calculation is income received exclusively from advertising distribution.
4. Information about advertising campaigns is transferred to a central digital register where each advertisement is assigned a unique identifier.
5. Based on this data, the authorized body makes a preliminary calculation of the collection amount, which is posted in the payer’s personal account.
6. Participants then have 10 days to check and adjust the calculation. Payment must be made by the fifth day of the third month after the end of the quarter. For example, for the second quarter of 2025, payment must be made by 5 September.

Who is exempt from paying the new tax?

Certain categories of participants are exempt from payment, including:

• federal media outlets,
• radio and television channels,
• certain print publications,
• media resources with state participation or funding
• those whose activities are not aimed at generating income from advertising

The specifics of the calculation depend on the type of contractual relationship. For instance, if an advertising agency provides placement services, it may be required to pay the fee on the entire advertising budget. In the case of agency agreements, however, the fee is calculated only on the agency’s own remuneration. Separate fees are also charged on the income of advertising system operators and site owners.

What is the liability?

Violations of the labelling and reporting procedures may result in administrative liability. Fines range from several thousand roubles for individuals and sole traders, to half a million roubles for legal entities. Common mistakes include incorrect labelling, using one token for multiple advertisements, submitting information late, and not providing the necessary documentation.

How will this affect businesses?

• The introduction of the levy will lead to an increase in advertising costs.

As the levy is paid by various parties along the supply chain, its impact could be cascading, potentially raising advertisers’ total costs by 3–7%. This could be particularly critical for low-margin niches. Some market participants are already warning of an increase in placement prices.

• The new rules mean that businesses will need to review their promotional strategies. Possible alternatives include free or conditional channels: SEO, content marketing and organic promotion on marketplaces and ad platforms. As advertising costs rise, companies will need to pay closer attention to optimising their digital resources and document flow to ensure compliance with the new requirements and avoid penalties.

The decree establishing the procedure for payment and control of collection came into force in mid-August 2025.