Russia's Federal Tax Service Outlines Key Traits of Companies with Tax Arrears
Russia's tax evaders exposed: Small firms with no real business activity top the list
Russia's Federal Tax Service (FNS) has identified the primary characteristics of companies most likely to accumulate tax debts. The profile was compiled based on audit findings and presented at the agency's April collegium meeting, Forbes reports, citing a presentation by Deputy FNS Head Konstantin Chekmyshev.
Among the common traits of delinquent taxpayers, the FNS highlighted:
- A small workforce—fewer than 10 employees;
- Minimal payroll expenses—less than 5 million rubles ($55,000) per year;
- Near-zero profitability, with low revenue and earnings (median figures around 1.1 million rubles, or $12,000);
- Zero or negative net assets.
These companies rarely belong to corporate groups and often fail to declare interest income, the FNS clarified. The agency emphasized that the defining feature of non-payers is the absence of any signs of genuine economic activity.
According to FNS data, 58% of delinquent firms have low payroll expenses, while 53% maintain a small workforce. In contrast, only 29.3% of compliant businesses have low payrolls, and 26.7% have limited staff. Low profitability is seen in 39% of non-payers, compared to just 17.8% of those meeting their tax obligations.
However, some of these traits also apply to struggling microbusinesses, warned Maria Strigaleva, CEO of Blcons Group Audit Department. As of January 1, 2026, total business tax arrears had surged by 22.9%, reaching 2.5 trillion rubles ($27.5 billion), Forbes reports. Assessed back taxes from audits rose by 26%, totaling 1.038 trillion rubles ($11.4 billion). Meanwhile, nearly 98% of on-site inspections in the first half of 2025 resulted in additional tax assessments.
