Ekaterina Papchenkova, Director of the Center of Event-Based Expertise at the Gaidar Institute, commented to the Forbes on intermediary results of the experimental introduction of a professional income tax (PIT) for the self-employed.
She believes that special tax mode has demonstrated positive results since its inception. "The PIT mode has made a significant contribution to the economic cleanup and provided additional budget revenues." While tax levies in 2019 amounted to less than Rb 2 bn, in 2024 they approached Rb 100 bn. Moreover, according to the Federal Tax Service, 50–55% of taxpayers previously worked in the informal sector of the economy," noted Ekaterina Papchenkova.
The expert emphasized that PIT mode not only facilitated the legalization of income but also stimulated the development of entrepreneurship, especially among microentrepreneurs. "This was also facilitated by platform employment on digital platforms, often conducted by contractors under the PIT status," she added.
According to Ekaterina Papchenkova, on the whole, results correspond to the stated goals of the experiment, however, this does not mean that this mode is perfect. "After the experiment is completed in 2028, a comprehensive assessment of its effectiveness and possible modernization will be required," the expert believes.
She clarified that potential changes would affect parameters such as tax rate, maximum income threshold, permitted activities, and especially insurance premium payment requirements. However, since the profile of the self-employed is diverse, the changes may not affect everyone, but only a specific group. For example, a special contribution payment model may be provided for self-employed individuals who do not have a permanent job and are not covered by mandatory pension insurance from their employer," the expert explained.