The Ministry of Taxes and Levies reminded about liability for late payment of the professional income tax (NPD).

Starting July 1, 2026, a minimum tax on professional income has been introduced — 45 rubles (18 rubles for pension recipients). This innovation primarily concerns individuals who are registered as NPD payers as of the 1st of the month but do not carry out activities, i.e., do not generate receipts in the Profdokhod app, as well as individuals whose calculated tax based on their income is less than the minimum amount.

Tax legislation also provides for increased liability for late payment of the professional income tax. If an individual is late in paying NPD for three consecutive months, the tax authority will forcibly deregister such a payer. The tax debt will be collected by compulsory means, including through enforcement bodies.

"If you have decided to deregister as an NPD payer, you need to do this yourself through the Profdokhod app by going to 'Settings' — 'Account' — 'Deregistration'. If you deleted the app but did not deregister before deleting it, you need to download and reinstall it, and then go through the deregistration procedure. If you forgot your login and password, you can restore them remotely through the Profdokhod app or by contacting any MNS inspectorate," the ministry explained.

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