The Governor of the Kursk region has initiated a proposal to increase the tax burden on foreign citizens working in the region under a patent. This change involves revising the regional deflator coefficient, which directly affects the cost of a labor patent.
For reference, foreign workers pay personal income tax (NDFL) in the form of fixed advance payments. The base calculation amount of 1,200 rubles is multiplied annually by a regional coefficient, which is indexed based on the local labor market and inflation levels.
While the coefficient in the Kursk region is set at 2.92 for 2025, plans are in place to increase it to 3.07 for 2026 and to 3.4217 by 2027. The regional government justifies this decision by citing price growth forecasts and the need to maintain the balance of the local budget.
Representatives of the Kursk Regional Duma note that if the new coefficient is not approved in a timely manner, it will automatically default to one. This could lead to a reduction in regional budget revenues by approximately 238.7 million rubles.
The final decision on increasing the patent cost will be made by deputies of the Kursk Regional Duma in the near future.
