Types of activities for preferential contribution rates and reduced tax rates under the USN for 2026
It became clear which SMEs will retain the right to a preferential insurance premium rate in 2026. The Government has compiled a list of those SMEs who will be eligible for a reduced contribution rate in 2026. As of 01.01.2026, those who have not been included in the list pay contributions at the general rate (30% within the single marginal base, 15.1% above it). Decree of the Government of the Russian Federation dated December 27, 2025 No. 4125-r with a list of "beneficiaries" for contributions from 01.01.2026 is published on the portal of the official publication of the NPA. In total, the list includes 96 types of activities, including: crop and animal husbandry, hunting and related services in these areas; fishing and fish farming; food and beverage production; manufacture of…