According to a proposal from the Ministry of Finance, starting in 2027, migrants will be required to pay a patent not only for themselves but also for their minor children and dependents, amounting to 50% of their payment. Upon reaching the age of 18, children will either need to obtain an individual patent or leave the country if they do not have other legal grounds for residence.
The patent represents a fixed monthly advance payment for personal income tax (PIT). Currently, the base rate is 1,200 rubles; however, taking into account the deflator and regional coefficients, it can vary from 3,400 rubles in Chechnya to 27,300 rubles in Krasnodar Krai, while in Moscow, the cost is about 10,000 rubles per month.
The changes expand the category of migrants required to pay for a patent, including those working for individuals for personal or household needs. There will also be increased control over income—the Tax Service will monitor that the "white" earnings of patent holders correspond to the subsistence minimum in the respective region.
The main goal of these innovations is to ensure a more thorough accounting of foreign workers and the legalization of their income. To achieve this goal, new data exchange mechanisms between the Ministry of Internal Affairs and the Federal Tax Service will be implemented: information about migrants' income will be provided automatically on a quarterly basis, allowing for the verification of the possibility of patent renewal and compliance with the conditions for obtaining a residence permit or temporary residence.
