Periodical ground fires of high frequency in permafrost forest ecosystems of Siberia (Russian Federation) are essential factors determining quantitative and qualitative parameters of permafrost soil organic matter. Specific changes in physical and chemical parameters and microbial activity of permafrost soil mineral horizons of northern taiga larch stands were revealed after heating at high temperatures (150-500 º C) used for imitation of different burn intensities. Burning at 150-200 º C resulted in decreasing of soil pH, whilst heating at 300-500 º C caused increase of pH compare to unheated soils. Water-soluble organic carbon concentration in permafrost soils heated at 150-200 º C was much higher than that of unheated soils. All these changes determined soil microbial activity in heated soils. In particular, in soils heated at 300-500 º C there was momentary stimulating effect on substrate-induced respiration registered and on basal respiration values in soils burned at 150 º C and 300-400 º C. Four-month laboratory incubation of permafrost soils heated at different temperatures showed stimulation of microbial activity in first several days after inoculation due to high substrate availability after heating. Then soon after that soil microbial community started to be depleted on substrate because of decreasing water-soluble organic carbon, C and N content and it continued to the end of incubation. © 2016 Elsevier B.V. All rights reserved.