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 textiles, clothing, leather and leather goods;
- production of medicines and materials used for medical purposes and veterinary medicine;
production of rubber and plastic products; - metallurgical production;
- manufacture of computers, electronic and optical products;
production of vehicles; - furniture manufacturing activities for the provision of temporary accommodation;
- food and beverage provision activities;
- development of computer software, consulting services in this field and other related services;
- information technology activities;
- scientific research and development;
- education.
Also, starting from January 1, 2026, regions will be able to set reduced tax rates for businesses registered on their territory operating on tax rates, according to the list for 99 types of activities approved by Decree of the Government of the Russian Federation dated 12/30/2025 No. 4176-R.
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A source: https://buh-a.ru/o-companii/novosti/11-novosti/369-vidy-deyatelnosti-dlya-lgotnykh-tarifov
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