Minimum Professional Income Tax Proposed To Be Raised To 48 Rubles

Reform.news Editorial Team · 8 October 2026, 13:47

https://reform.news/en/minimum-professional-income-tax-proposed-to-be-raised-to-48-rubles/

The minimum professional income tax is proposed to be raised from 45 to 48 rubles per month next year. This is provided for in the draft amendments to the Tax Code published on the National Legal Internet Portal.

Under the draft, the professional income tax next year will amount to 48 rubles per month, including cases where the tax base is zero. Since the middle of this year, self-employed individuals have been required to pay a minimum amount of tax every month even if they have received no income, or they may stop engaging in independent professional activities.

The professional income tax rate is 10%, while if income from organizations and individual entrepreneurs exceeds 60,000 rubles, the rate increases to 20%.

The draft also provides for raising the monthly fee for providing services in the field of agroecotourism from 45 to 48 rubles.