Tax penalties in 2026: standard calculation rules return

From January 1 to December 31, 2025, organizations were subject to a temporary procedure for calculating late payment penalties, as established by Federal Law No. 362-FZ dated October 29, 2024.

The following rates were applied:

• for the first 30 calendar days of delay — 1/300 of the Central Bank’s rate on the unpaid tax amount;
• from the 31st to the 90th day — 1/150;
• from the 91st day until payment — 1/300.

These temporary rules applied through December 31, 2025, regardless of the duration of the delay.

Starting January 1, 2026, penalties will again be calculated under the general rules:

• for the first 30 calendar days of delay — 1/300 of the Central Bank of Russia’s key rate;
• starting from the 31st day — 1/150 of the key rate applicable during the period.