of December 15, 2025 No. 460-FZ
About modification of Article 286.1 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on December 9, 2025
Approved by the Federation Council on December 10, 2025
Bring in the subitem 9 of Item 2 of Article 286.1 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2017, No. 49, Art. 7307; 2018, No. 45, Art. 6828; No. 49, Art. 7498; 2019, No. 16, Art. 1826; No. 30, Art. 4112; No. 39, Art. 5375; 2020, No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 27, Art. 5133; 2022, No. 27, Art. 4626; No. 29, Art. 5290, 5301; No. 45, Art. 7675; 2023, No. 32, Art. 6121; 2024, No. 1, Art. 10; No. 29, Art. 4105; No. 41, Art. 6062; No. 48, Art. 7206; 2025, No. 23, Art. 3006; The official Internet portal of legal information (www.pravo.gov.ru), 2025, on November 28, No. 0001202511280017) change, having added it with words ", and (or) to the state and municipal educational organizations performing educational activities for additional educational programs of sports preparation and the additional all-developing programs in the field of physical culture and sport".
This Federal Law becomes effective since January 1, 2026.
President of the Russian Federation
V. Putin
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