It is registered
Ministry of Justice
Russian Federation
On November 13, 2025 No. 84153
of November 6, 2025 No. 734
About establishment of coefficients deflators for 2026
According to the paragraph to the twenty eighth Item 2 of article 11 of the Tax Code of the Russian Federation, Item 1 and subitem 5.2.6 of Item 5 of the Regulations on the Ministry of Economic Development of the Russian Federation approved by the order of the Government of the Russian Federation of June 5, 2008 No. 437, I order:
establish for 2026:
coefficient deflator, "Income tax" of the Tax Code of the Russian Federation, necessary for the purpose of application of Chapter 23, equal 2,842;
the coefficient deflator necessary for the purpose of application of Chapter 25.1 "Charges for use of objects of fauna and for use of objects of water biological resources" the Tax Code of the Russian Federation, equal 1,183;
the coefficient deflator necessary for the purpose of application of Chapter 25.4 "Tax on additional income from production of hydrocarbonic raw material" of the Tax Code of the Russian Federation, equal 1,520;
the coefficient deflator necessary for the purpose of application of Chapter 26.2 "Simplified taxation system" of the Tax Code of the Russian Federation, equal 1,090;
the coefficient deflator necessary for the purpose of application of Chapter 26.5 "Patent system of the taxation" of the Tax Code of the Russian Federation, equal 1,253;
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