From January 01, 2022, the fee for a patent (the cost of a fixed advance payment of personal income tax) will change.

The amount of payment depends on the deflator coefficient set by the Ministry of Economic Development of the Russian Federation and the regional coefficient set by the legislature of the regions of the Russian Federation. Changes have affected many regions.

In particular, in St. Petersburg and Leningrad Oblast – 4200 p. (Law of St. Petersburg of 22.11.2021 № 547-117; Law of Leningrad Oblast of 23.11.2021 № 124-oz)

in Moscow and MO – 5900 p. (Moscow City Law No. 32 of 24.11.2021; Moscow Region Law No. 232/2021-OZ of 29.11.2021).