According to the new project, starting from 2027, migrants will be required to pay for a patent not only for themselves but also for their minor children and dependents, with the amount being 50% of their own payment. Upon reaching the age of 18, children will either have to obtain a personal patent or leave the country if they do not have other legal grounds for residence.
A patent represents a fixed monthly advance payment for personal income tax (PIT). Currently, the base rate is 1,200 rubles, but taking into account the deflator and regional coefficient, the cost varies from 3,400 rubles in Chechnya to 27,300 rubles in Krasnodar Krai. In Moscow, the monthly payment is about 10,000 rubles.
The changes expand the category of migrants required to pay for a patent, including those who work for individuals for personal or domestic purposes. There are also plans to strengthen control over the incomes of migrants—the Tax Service will check that the "white" salaries of patent holders are not below the subsistence minimum established in the region.
The main goal of these innovations is to more accurately account for foreign workers and bring their incomes out of the shadows. To achieve this goal, new mechanisms for data exchange between the Ministry of Internal Affairs and the Federal Tax Service will be developed: information about the incomes of migrants will be automatically provided every three months, allowing for the monitoring of the possibility of patent renewal and compliance with the conditions for residence permits or temporary residence.
