Important for self-employed!
WITH 1 July 2026 year, a minimum tax is introduced even with zero income.

The Ministry of Taxes and Duties recalled major changes in tax legislation, which will come into force in two months - 1 July 2026 of the year. The main innovation concerns professional income tax payers (NPD).

Main innovation: The tax will always be there.
Previously, the amount of tax depended solely on your earnings (no income - no tax), then from July the concept of a minimum payment amount will be introduced.

• For most self-employed : the minimum tax will be 45 rubles per month.
• For pensioners (taking into account benefits): the minimum tax will be 18 rubles per month.

How it works in practice?
Even if you only earned in a month 100 rubles, you still have to pay 45 rubles, since this is the minimum established by the state. Moreover, pay 45 rubles will be necessary even in that case, if there was no income at all (zero receipts in the application).

Sanctions and risks:
The tax office is tightening control over payer discipline:
1. Deadlines: The tax must be paid no later than the 22nd day of the next month.
2. Exclusion from the registry: If you don't pay tax 3 times in a row, you will be automatically excluded from the register of NAP payers. It will be possible to return to it no sooner than after 6 months.
3. Automatic removal: If you do not submit settlement data within 24 months, self-employed status is canceled automatically.
4. Penalty rate: If you generate a check in the application after the due date (after the 7th), the tax rate will increase to 20%.

Recommendations of the Ministry of Taxes and Taxes:
• Close status: If you are registered as self-employed on NAP, but you don’t actually carry out activities, it is better to eliminate this status before 1 July, otherwise the debt will drip into the 45 rubles.
• Update your email: Check the relevance of your e-mail in the payer’s personal account. MNS stops mailing to certain domains, and you may miss an important notification.