Review of amendments to the Tax Code: application of the simplified tax system

New limits on the number of employees and income

The amendments to the Tax Code increase the maximum permissible values of income and the average number of employees, at which it is possible to remain on the STS:

  1. Income for a quarter, half a year, 9 months, a year
    – Until the end of 2020 – 150 million rubles
    – From January 2021 – 200 million rubles
  2. Average number of employees for a quarter, half a year, 9 months, a year
    – Until the end of 2020 – 100 people
    – From January 2021 – 130 people

New values

After 2021 the rates will become progressive.

For the period in which revenues did not exceed 150 million rubles, and the average number of employees did not exceed 100 people, the rates remain at the same level: 6% and 15%, respectively.

From the quarter in which revenues (calculated on an accrual basis from the beginning of the year) were more than 150 million rubles and (or) the average number of employees turned out to be more than 100 people, higher rates shall be applied:

  • for the object of taxation “income” – 8%
  • for the object of taxation “income minus expenses” – 20%