The rate would depend on the size of the income rather than its source, the ministry's press service said. The proposal is included in a budget package of amendments to the Tax Code covering 2027–2029, which the government will consider on Thursday.
The new rules would cover dividends and other income from equity participation, interest on bank deposits, income from transactions with securities and digital rights, income from the sale of property, and income under insurance and gift agreements, Kommersant reported.
The exemption for small deposits is expected to be retained. Income earned by participants in the war will not be affected by the changes, the Finance Ministry said.
Separately, the Federation Council has proposed raising taxes for the self-employed. Andrei Epishin, deputy chairman of the chamber's committee on budget and financial markets, said at the Moscow Financial Forum that couriers and drivers who have worked full-time for legal entities for years should pay personal income tax at a rate starting from 13% instead of the 4–6% tax for the self-employed. He said he was not calling for a change to the parameters of the self-employment regime as a whole.
The Finance Ministry's package is not limited to personal income tax. The ministry proposes introducing a 22% VAT on cross-border electronic commerce goods, to be paid by online trading platforms, and without a transition period: the original plan envisaged a phased introduction from 7% in 2027 to the full rate in 2029. For purchases in foreign online stores, a customs fee of 100 rubles per parcel worth up to 200 euros is planned.
For mutual funds, a 15% profit tax on passive income is proposed. For non-residents, the tax on dividends on type "S" accounts would rise to 35%.
Large businesses would have to pay a "windfall tax": 30% for producers of non-ferrous metals and fertilizers and 20% for gold-mining companies. According to the Finance Ministry, global prices rose sharply in 2025, giving companies additional rental income. The rate would apply to the amount by which income exceeded the baseline 2024 level.
The federal budget deficit is planned at about 2% of GDP annually, according to the Finance Ministry. For 2026, the budget law planned a deficit of 1.6% of GDP (3.8 trillion rubles), but in January–August alone it reached 5.8 trillion rubles, or 2.5% of GDP, TV Rain noted. The baseline oil price from 2027 is proposed at $50 per barrel — it currently stands at $59.
The Moscow Times noted that the authorities intend to increase the tax burden on citizens and businesses for the third year in a row. According to the outlet, the federal budget spends up to half of all its money on the war and will run a deficit of almost 7 trillion rubles this year.
The authorities have postponed several unpopular decisions until after the State Duma elections — from raising utility tariffs and introducing a levy on electronics to tightening control over transfers by individuals, Novaya Gazeta Europe reported.