In the Yaroslavl region can dramatically increase the cost of patents for IP

In the Yaroslavl region proposed to change the rules for calculating the tax base for individual entrepreneurs working on the patent system. The relevant bill was submitted to the regional Duma. If the initiative is adopted, the tax burden may increase by 6.6-12 times for some activities.

Entrepreneurs on the patent pay tax not on actual revenue, but on potential annual income. Its size is set by regional authorities, taking into account the type of activity.

Now in the Yaroslavl region, when calculating the cost of a patent, the territory on which the business operates is taken into account. The tax base ranges from 78.6 to 143 thousand rubles a year: in Yaroslavl, the figure is higher than, for example, in the Bolshesel district.

The new procedure is proposed to be extended to 67 types of activities. Among them are the manufacture of clothes, hairdressing services and repair of computer equipment. For entrepreneurs working without employees, the tax base is planned to be set at 950 thousand rubles. If the IP has staff, it will be 143 thousand rubles per unit of the average number of employees.

Separate rules are provided for car services, ritual agencies and catering enterprises that do not have visitor service halls. For businesses with employees in these areas intend to keep the current rates. Entrepreneurs working independently, the tax base is also proposed to increase to 950 thousand rubles a year.

According to the calculations of the authors of the initiative, the changes will allow to additionally send up to 60 million rubles to local budgets. The new rules can come into force from January 1, 2027.