The tax service charged twice as many penalties in 2025

In the first quarter of 2025, the Federal Tax Service accrued penalties for 183 billion rubles, twice as much as a year ago, according to data from the tax service, which was studied by Izvestia.

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Penalties are accrued for each day of delay. Since this year, the temporary procedure for calculating them at a fixed rate of 1/300 of the key central bank per day has ceased to operate. Now, after a month of delay, the payment will amount to 1/150 of the rate of the Bank of Russia, said Alexey Krylov, a tax consultant.

The key rate itself has increased, on which the amount of the penalty depends, the Federal Tax Service reminded Izvestia. In 2024, it increased from 16% to 21%.

Desk control and pre-verification analysis have also been strengthened, said Irina Mikheeva, KSK Group's leading legal adviser.

If the increase in penalty accruals continues this year, by the end of 2025, their amount may reach 800 billion, says Ekaterina Golubtsova, associate professor at Plekhanov Russian University of Economics.

Read more in the exclusive Izvestia article:

Get into a penalty: the tax service charged twice as many penalties in 2025