ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 19, 2026 No. 158

About establishment of types of other income which has the right to receive and spend the physical persons included in the list of the organizations and physical persons concerning which there are data on their participation in extremist activities or terrorism

The government of the Russian Federation decides:

1. Determine that treat types of other income specified in subitems 1 and 3 of Item 2.4 of article 6 of the Federal law "About Counteraction of Legalization (Washing) of Income Gained in the Criminal Way and to Terrorism Financing":

a) income gained by the individual entrepreneur from business activity;

b) the income of the physical person who is not the individual entrepreneur and applying special tax the "Tax on the Professional Income" mode;

c) income gained by physical person as a result of activities of peasant farm;

d) income gained from the sale which is grown up in the personal subsidiary farm which is in the territory of the Russian Federation, products of livestock production and crop production.

2. This resolution becomes effective since March 16, 2026.

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