Changes to the Tax Code for self-employed people in 2026 year

From July 2026 of the year:
• minimum amount of tax on professional income - 45 rubles per month (even in case, if you haven't earned anything);
• all unused limits in 2000 rubles;
• fines are introduced in the amount 20% for income, which was not cleared on the check.

Now those, who registered in the “Professional Income Tax” application, but it doesn't work, will bear the costs.