The Ministry of Taxes and Duties has reminded about the liability for late payment of the tax on professional income (TPI).

Starting July 1, 2026, a minimum tax on professional income has been introduced — 45 rubles (18 rubles for pension recipients). First and foremost, this innovation applies to individuals who are registered as TPI payers on the 1st day of the month but do not carry out any activity, that is, do not generate receipts in the "Professional Income" app, as well as individuals whose calculated tax amount based on their income is less than the minimum.

The provisions of tax legislation also provide for strengthened liability for late payment of the tax on professional income. If an individual allows late payment of TPI for three consecutive months, such taxpayer is forcibly deregistered by the tax authority. And the tax debt will be recovered forcibly, including through enforcement authorities.

"If you have made the decision to deregister as a TPI payer, you must do this yourself through the 'Professional Income' app by going to the 'Settings' — 'Account' — 'Deregistration' section. If you have deleted the app but did not deregister before deleting it, you need to download and install it again, and then complete the deregistration procedure. If you forgot your login and password, you can recover it remotely through the 'Professional Income' app or by contacting any MTD inspection," the ministry explained.

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