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Ministry of Justice

Russian Federation

On October 30, 2026 No. 88977

ORDER OF THE MINISTRY OF ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION

of October 21, 2026 No. 732

About establishment of coefficients deflators for 2027

According to the paragraph to the twenty eighth Item 2 of article 11 of the Tax Code of the Russian Federation, Item 1 and subitem 5.2.6 of Item 5 of the Regulations on the Ministry of Economic Development of the Russian Federation approved by the order of the Government of the Russian Federation of June 5, 2008 No. 437, I order:

establish for 2027:

coefficient deflator, "Income tax" of the Tax Code of the Russian Federation, necessary for the purpose of application of Chapter 23, equal 3,006;

the coefficient deflator necessary for the purpose of application of Chapter 25.1 "Charges for use of objects of fauna and for use of objects of water biological resources" the Tax Code of the Russian Federation, equal 1,251;

coefficient deflator, "Water tax" of the Tax Code of the Russian Federation, necessary for the purpose of application of Chapter 25.2, equal 1,153;

the coefficient deflator necessary for the purpose of application of Chapter 25.4 "Tax on additional income from production of hydrocarbonic raw material" of the Tax Code of the Russian Federation, equal 1,608;

the coefficient deflator necessary for the purpose of application of Chapter 26.2 "Simplified taxation system" of the Tax Code of the Russian Federation, equal 1,153;

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