As of 01.01.2025, the rules for applying a reduced tax rate of 7% instead of the standard 15% under the simplified taxation system “income minus expenses” have changed in St. Petersburg.

The following conditions for the application of the reduced rate have appeared:

1. To apply the preferential rate, the type of activity must correspond to OKVED codes, which are given in the Law of St. Petersburg dated 27.11.2024 No. 742-160.

The preferential rate will be available, for example, for such spheres of activity as culture and sports, agriculture, production, trade, communication, education, health care, hotel activities, etc.

The type of activity must be determined on the basis of data from the Unified State Register of Legal Entities and Unified State Register of Legal Entities at the beginning of the year.

2. Additional conditions include the absence of tax debts at the end of the year and the level of the average salary of employees, based on data from the annual RSV, which should not be lower than the minimum wage in St. Petersburg.