Estonia approved the signing of a new income and capital tax treaty with the UK on 19 March 2026, aligned with OECD/G20 BEPS standards and set to replace the 1994 agreement once ratified and in force.
The Russian government has submitted a draft federal law to the State Duma proposing a partial exemption of temporary disability (sick leave) benefits from personal income tax (PIT).
Overview of the proposal
The bill seeks to amend Article 217 of the Tax Code of the Russian Federation. Currently, all state benefits are tax-exempt except for sick leave payments. Under the new proposal, sick leave benefits would be tax-free if the disability lasts no more than 15 days within a six-month period during the tax year.
Rationale and objectives
Lawmakers argue that sick leave payments should not be treated as regular income but as compensation for an insured event. The proposal also aligns with national goals to reduce the overall duration of temporary disability by 15% by 2030, with forecasts extending to 2036, aiming to boost labour productivity. According to April 2025 data, the average single sick leave in Russia is 15.2 days, making the 15-day limit a benchmark to manage leave durations and encourage workforce efficiency.
Economic and legal implications
The financial assessment notes that the law could reduce revenues for regional budgets, though the precise impact is currently unknown. Proponents emphasise that the bill does not require any repeal, suspension, or modification of existing federal laws. If passed, the law would come into effect no earlier than one month after official publication and at the start of the next PIT period.
