FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 30, 2024 No. 419-FZ

About the federal budget for 2025 and for planning period of 2026 and 2027

Accepted by the State Duma on November 21, 2024

Approved by the Federation Council on November 27, 2024

Article 1. The main characteristics of the federal budget for 2025 and for planning period of 2026 and 2027

1. Approve the main characteristics of the federal budget for 2025 determined proceeding from the predicted amount of gross domestic product in the amount of 214 575 billion rubles and the rate of inflation which is not exceeding percent 4,5 (December, 2025 by December, 2024):

1) the predicted total amount of the income of the federal budget in the amount 40 296 099 832, 3 thousand rubles, including the predicted amount of additional oil and gas incomes of the federal budget in the amount 1 812 986 014, 2 thousand rubles;

2) the total amount of expenses of the federal budget in the amount 41 469 516 799, 0 thousand rubles;

3) upper limit of the public internal debt of the Russian Federation for January 1, 2026 in the amount 29 385 599 266, 5 thousand rubles;

4) upper limit of the public external debt of the Russian Federation for January 1, 2026 in the amount 61, 1 billion US dollars, or 55, 5 billion euros;

5) federal budget deficit in the amount 1 173 416 966, 7 thousand rubles.

2. Approve the main characteristics of the federal budget for 2026 and for 2027, determined proceeding from the predicted amount of gross domestic product in the amount of respectively 230 568 billion rubles and 248 313 billion rubles and the rate of inflation which is not exceeding respectively percent 4,0 (December, 2026 by December, 2025) and percent 4,0 (December, 2027 by December, 2026):

1) the predicted total amount of the income of the federal budget for 2026 in the amount 41 840 936 841, 2 thousand rubles, including the predicted amount of additional oil and gas incomes of the federal budget in the amount 1 226 671 162, 6 thousand rubles, and for 2027 in the amount 43 154 174 184, 1 thousand rubles, including the predicted amount of additional oil and gas incomes of the federal budget in the amount 650 959 080, 0 thousand rubles;

2) the total amount of expenses of the federal budget for 2026 in the amount 44 022 176 672, 2 thousand rubles, including conditionally approved expenses in the amount 1 100 554 416, 8 thousand rubles, and for 2027 in the amount 45 915 618 929, 3 thousand rubles, including conditionally approved expenses in the amount 2 295 780 946, 5 thousand rubles;

3) upper limit of the public internal debt of the Russian Federation for January 1, 2027 in the amount 34 046 224 647, 2 thousand rubles and for January 1, 2028 in the amount 39 004 836 914, 5 thousand rubles;

4) upper limit of the public external debt of the Russian Federation for January 1, 2027 in the amount 59, 2 billion US dollars, or 53, 4 billion euros, and for January 1, 2028 in the amount 56, 5 billion US dollars, or 50, 9 billion euros;

5) federal budget deficit for 2026 in the amount 2 181 239 831, 0 thousand rubles and federal budget deficit for 2027 in the amount 2 761 444 745, 2 thousand rubles.

Article 2. Standard rates of income distribution between budgets of the budget system of the Russian Federation for 2025 and for planning period of 2026 and 2027

1. According to Item 2 of Article 184.1 of the Budget code of the Russian Federation to approve standard rates of income distribution between budgets of the budget system of the Russian Federation for 2025 and for planning period of 2026 and 2027 according to appendix 1 to this Federal Law.

2. The income from the federal taxes and charges, including the taxes provided by special tax regimes, arriving from payers in the territory of the Nenets Autonomous Okrug is subject to transfer in the budget of the Arkhangelsk region on the established Budget code of the Russian Federation and this Federal Law to standard rates, except for the income from the federal taxes and charges, including the taxes provided by special tax regimes, enlisted in the budget of the Nenets Autonomous Okrug for standard rates according to appendix 2 to this Federal Law.

3. The income from the federal taxes and charges, including the taxes provided by special tax regimes, arriving from payers in the territories of Khanty-Mansi Autonomous Okrug and the Yamalo-Nenets Autonomous Area is subject to transfer respectively in budgets of Khanty-Mansi Autonomous Okrug and the Yamalo-Nenets Autonomous Area on the established Budget code of the Russian Federation and this Federal Law to standard rates, except for tax income from the income tax of the organizations enlisted in the budget of the Tyumen region for the standard rate according to appendix 2 to this Federal Law.

4. The income from payment of excises on the automobile gasoline, straight-run gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injector) engines made in the territory of the Russian Federation, which are subject to transfer in budgets of subjects of the Russian Federation is distributed in the following procedure:

in 2025 and 2026:

77,7 of percent of the income specified in paragraph one of this part - according to the standard rates established in the table 1 of appendix 3 to this Federal Law;

22,3 of percent of the income specified in paragraph one of this part - according to the standard rates established in the table 2 of appendix 3 to this Federal Law;

in 2027 - in full the income specified in paragraph one of this part - according to the standard rates established in the table 1 of appendix 3 to this Federal Law.

5. The income from excises on alcoholic products with volume fraction of ethyl alcohol over 9 percent, except for beer, wines (except fortified (liqueur) wine), wines in bulk, fruit alcoholic products, sparkling wines, including the Russian champagne, and also except for the vinogradosoderzhashchy drinks, fruit alcoholic beverages made without addition of the rectified ethyl alcohol made from food raw materials, and (or) without addition alcoholized grape or other fruit mash, and (or) without addition of distillates, and (or) without addition of fortified (liqueur) wine, subject to transfer in budgets of subjects of the Russian Federation for the standard rate established by the Budget code of the Russian Federation is distributed by authorized body of the Federal Treasury between budgets of subjects of the Russian Federation and city budget of Baikonur in 2025 - 2027 in the following procedure:

59,5 of percent of the income specified in paragraph one of this part, - in proportion to volumes of retail sales of the specified products according to the procedure, established by the Ministry of Finance of the Russian Federation;

35,7 of percent of the income specified in paragraph one of this part - according to the standard rates established in the table 1 of appendix 4 to this Federal Law;

4,8 of percent of the income specified in paragraph one of this part - according to the standard rates established in the table 2 of appendix 4 to this Federal Law.

6. The income from the income tax of the organizations paid by taxpayers who till January 1, 2023 were members of the consolidated group of taxpayers, which is subject to transfer in budgets of subjects of the Russian Federation for the standard rate established by the Budget code of the Russian Federation is distributed by authorized body of the Federal Treasury between budgets of subjects of the Russian Federation for standard rates, the installed application 5 to this Federal Law.

7. The income from cash penalties (penalties) arriving in budgets of the budget system of the Russian Federation on account of debt repayment formed till January 1, 2020 is subject to transfer in the relevant budgets of the budget system of the Russian Federation for the standard rates existing in 2019.

8. The income from payment of excises on alcohol ethyl, made from food or non-food raw materials in the territory of the Russian Federation, excises on the alcohol-containing products made in the territory of the Russian Federation, subject to transfer in budgets of subjects of the Russian Federation in the amount of 50 percent of amount of the specified income, is distributed by authorized body of the Federal Treasury between budgets of subjects of the Russian Federation for standard rates according to appendix 6 to this Federal Law.

9. The income from transactions on management of remaining balance of means on the single treasurer account, according to Article 242.13 of the Budget code of the Russian Federation distributed in the federal budget, budgets of subjects of the Russian Federation and budgets of the federal territories, is subject to transfer respectively in the federal budget, budgets of subjects of the Russian Federation and budgets of the federal territories for the standard rate of 100 percent.

10. The income from the sums of administrative penalties determined by the Russian Federation Code of Administrative Offences for failure to carry out of rules of conduct in case of introduction of high alert in the territory in which there is threat of emergence of emergency situation or in zone of emergency situation if decrees on imposing of the specified administrative penalties are issued by results of consideration of protocols on the administrative offenses constituted by the officials of executive bodies of subjects of the Russian Federation included in the lists approved by management officials of subjects of the Russian Federation, arriving in budgets of subjects of the Russian Federation on account of debt repayment formed till January 1, 2025 is subject to transfer in budgets of subjects of the Russian Federation for the standard rates existing in 2024.

11. The income from the amounts of penalty fee, stipulated by the legislation the Russian Federation about taxes and fees, subject to transfer in budgets of subjects of the Russian Federation for the standard rate established by the Budget code of the Russian Federation is distributed by the Federal Treasury between budgets of subjects of the Russian Federation for standard rates according to appendix 7 to this Federal Law.

Article 3. Chief managers of the income of the federal budget, not being federal executive bodies, the state corporations, the public companies, the Central bank of the Russian Federation, and chief managers of sources of financing of federal budget deficit, not being federal executive bodies

1. Approve the list of chief managers of the income of the federal budget which is not federal executive bodies, the state corporations, the public companies, the Central bank of the Russian Federation according to appendix 8 to this Federal Law.

2. Approve the list of chief managers of the sources of financing of federal budget deficit which are not federal executive bodies according to appendix 9 to this Federal Law.

Article 4. Features of administration of the income of budgets of the budget system of the Russian Federation in 2025

1. Determine that in 2025:

1) recognition by single tax payment of tax amount based on the decision on compensation (about provision of the tax deduction) or statements for return according to article 11.3 of the Tax Code of the Russian Federation is subject to reflection by the code of classification of the income of budgets provided for accounting of the income from the specified tax;

2) recognition by single tax payment of the amounts of the percent added by tax authority in the cases established by the Tax Code of the Russian Federation is subject to reflection by the code of classification of the income of budgets assigned to tax authorities, provided for accounting of the sums of the percent determined by the Tax Code of the Russian Federation paid by the taxpayer using separate code of subspecies of the income;

3) interest payment, the advance payments added in case of violation of term of return provided in the relation of obligatory payments by the right of the Eurasian Economic Union and the legislation of the Russian Federation, and the cash pledge provided by the right of the Eurasian Economic Union and the legislation of the Russian Federation on customs regulation is subject to reflection by the codes of classification of the income of budgets assigned to the Federal Customs Service, provided for accounting of the specified percent using separate code of subspecies of the income and transfer in full in the income of the federal budget;

4) interest payment, the amounts of excessively paid taxes levied in case of commodity importation on customs area of the Eurasian Economic Union, export customs duties, customs duties concerning goods of electronic trading, charges, the corresponding penalty fee (percent) added in case of violation of term of return (offsetting), and percent accrued on the amounts of excessively collected taxes levied in case of commodity importation on customs area of the Eurasian Economic Union, export customs duties, customs duties concerning goods of electronic trading, charges, the corresponding penalty fee (percent) is subject to reflection by the codes of classification of the income of budgets assigned to the Federal Customs Service, provided for accounting of the income from the specified taxes levied in case of commodity importation on customs area of the Eurasian Economic Union, export customs duties, customs duties concerning goods of electronic trading, charges using separate code of subspecies of the income;

5) interest payment, the amounts of excessively paid import customs duties, the special, anti-dumping, compensatory duties, the corresponding penalty fee (percent) added in case of violation of term of return (offsetting), and percent added on the amounts of excessively collected import customs duties, the special, anti-dumping, compensatory duties, the corresponding penalty fee (percent) is subject to reflection by the codes of classification of the income of budgets assigned to the Federal Customs Service, provided for accounting of the amounts transferred into the federal budget after distribution of import customs duties, the special, anti-dumping, compensatory duties paid in the territory of the Russian Federation using separate code of subspecies of the income;

6) payment of cash penalties (penalties) arriving on account of debt repayment, formed till January 1, 2020, is subject to reflection by the separate code of budget classification of the income of budgets provided for accounting of the income of the relevant budget of the budget system of the Russian Federation;

7) return of excessively paid amounts of cash penalties (penalties) which arrived till January 1, 2020 is performed from the budget of the budget system of the Russian Federation in which they were enlisted;

8) administration of the income of budgets of the budget system of the Russian Federation from cash penalties (penalties) arriving on account of debt repayment, formed till January 1, 2020 is performed by the administrator of budget receipts by whom it is recorded the specified debt.

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