FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 26, 2026 No. 190-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on June 10, 2026

Approved by the Federation Council on June 17, 2026

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2004, No. 45, Art. 4377; 2005, No. 1, Art. 30; No. 30, Art. 3117; No. 50, Art. 5246; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 27, Art. 2881; No. 43, Art. 4412; 2007, No. 1, Art. 7; No. 31, Art. 4013; No. 46, Art. 5553; No. 49, Art. 6071; 2008, No. 52, Art. 6218, 6219, 6227; 2009, No. 1, Art. 19; No. 29, Art. 3582, 3625; No. 30, Art. 3735; No. 52, Art. 6450; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 28, Art. 3553; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 46, Art. 5918; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 17, Art. 2318; No. 27, Art. 3881; No. 30, Art. 4566, 4575, 4583, 4587, 4593; No. 47, Art. 6608; No. 48, Art. 6731; No. 49, Art. 7063; 2012, No. 18, Art. 2128; No. 24, Art. 3066; No. 31, Art. 4319; No. 49, Art. 6750; No. 50, Art. 6958; No. 53, Art. 7578, 7607; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 23, Art. 2866; No. 30, Art. 4084; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6981; 2014, No. 16, Art. 1835; No. 26, Art. 3404; No. 30, Art. 4220, 4222; No. 43, Art. 5796; No. 45, Art. 6159; No. 48, Art. 6647, 6662; 2015, No. 27, Art. 3948, 3968; No. 48, Art. 6689; 2016, No. 11, Art. 1480, 1489; No. 27, Art. 4178, 4179; No. 49, Art. 6844, 6845, 6847; 2017, No. 27, Art. 3942; No. 31, Art. 4802; No. 49, Art. 7307, 7318, 7324; 2018, No. 1, Art. 14; No. 11, Art. 1585; No. 28, Art. 4144; No. 31, Art. 4822, 4823; No. 32, Art. 5094, 5095; No. 45, Art. 6828; No. 47, Art. 7136; No. 53, Art. 8412; 2019, No. 18, Art. 2225; No. 22, Art. 2665; No. 27, Art. 3523; No. 31, Art. 4417; No. 39, Art. 5371, 5374, 5375, 5376; No. 48, Art. 6740; 2020, No. 12, Art. 1647; No. 17, Art. 2707; No. 29, Art. 4507; No. 42, Art. 6508; No. 48, Art. 7627; No. 52, Art. 8603; 2021, No. 17, Art. 2887; No. 18, Art. 3049; No. 24, Art. 4215, 4217; No. 27, Art. 5133; No. 49, Art. 8147; 2022, No. 13, Art. 1955; No. 27, Art. 4609; No. 29, Art. 5206, 5273, 5289, 5290, 5314; No. 48, Art. 8310; No. 50, Art. 8787; 2023, No. 1, Art. 30; No. 8, Art. 1211; No. 23, Art. 4007; No. 32, Art. 6121; No. 40, Art. 7121; No. 49, Art. 8656; No. 52, Art. 9524; 2024, No. 1, Art. 24; No. 13, Art. 1688; No. 18, Art. 2401; No. 29, Art. 4105; No. 33, Art. 4955; No. 45, Art. 6693; No. 48, Art. 7196; No. 49, Art. 7407; No. 51, Art. 7845; No. 53, Art. 8540; 2025, No. 26, Art. 3509; No. 31, Art. 4625, 4629; No. 48, Art. 7236; 2026, No. 8, Art. 775; No. 17, Art. 2148; No. 22, Art. 2741) following changes:

1) in Item 1 of Article 333.28:

a) in subitem 9:

in the paragraph the second to replace figures "1200" with figures "2000";

in paragraph three of figure "1200" to replace with figures "2000";

in paragraph four of figure "1920" to replace with figures "6000";

b) in the subitem 17 of figure "960" to replace with figures "8000";

c) state subitem 18 in the following edition:

"18) for issue of the residence permit to the foreign citizen or stateless person - 30 000 rubles;";

d) add with subitem 18.1 of the following content:

"18. 1) for replacement of the residence permit to the foreign citizen or stateless person - 6000 rubles;";

e) in the subitem 22 of figure "1920" to replace with figures "15 000";

e) in the subitem 22.1 of figure "1920" to replace with figures "8000";

g) add with subitems 22.2 and 22.3 of the following content:

"22. 2) for issue of permission to temporary residence in connection with loss (spoil, plunder), replacement of the identity document, to the foreign citizen or the stateless person - 5000 rubles;

22. 3) for issue of permission to temporary residence for the purpose of education in connection with loss (spoil, plunder), replacement of the identity document, to the foreign citizen or the stateless person - 5000 rubles;";

h) in the subitem 23 of figure "12 000" to replace with figures "15 000";

i) in the subitem 24 of figure "4200" to replace with figures "5000";

j) state subitem 25 in the following edition:

"25) for acceptance in citizenship of the Russian Federation and getting out of citizenship of the Russian Federation - 50 000 rubles;";

Item 2 of Article 333.29 to state 2) in the following edition:

"2) in case of acceptance in citizenship of the Russian Federation of the persons without citizenship who were earlier citizens of the USSR, and also foreign citizens and stateless persons, being participants of the State program on rendering assistance to voluntary resettlement to the Russian Federation the compatriots living abroad, and members of their families which jointly moved on the permanent residence to the Russian Federation, the state fee is not paid;";

The subitem 16 of Item 1 of Article 333.33 to declare 3) invalid;

Item 3 of Article 333.35 to add 4) with subitems 34.5 - 34.7 following of content:

"34. 5) for issue of permission to temporary residence, the residence permit to the foreign citizens and stateless persons recognized being of interest to the Russian Federation, and to members of their families according to the Presidential decree of the Russian Federation of December 2, 2025 No. 883 "About support of resettlement to the Russian Federation of the foreign citizens and stateless persons which are of interest to the Russian Federation and about features of their legal status in the Russian Federation";

34. 6) for acceptance in citizenship of the Russian Federation persons determined by item 4 of the Regulations on temporary procedure for the acceptance in citizenship of the Russian Federation of separate categories of foreign citizens and stateless persons approved by the Presidential decree of the Russian Federation of November 5, 2025 No. 821 "About temporary procedure for acceptance in citizenship of the Russian Federation and issue of the residence permit in the Russian Federation";

34. 7) for issue of the residence permit in the Russian Federation to persons determined by Items 6 - 8 Regulations on temporary procedure for issue of the residence permit in the Russian Federation to separate categories of foreign citizens and stateless persons approved by the Presidential decree of the Russian Federation of November 5, 2025 No. 821 "About temporary procedure for acceptance in citizenship of the Russian Federation and issue of the residence permit in the Russian Federation";".

Article 2

This Federal Law becomes effective after one month from the date of its official publication.

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