Russian laws coming into effect in 2026: detention centers for security services, 30-percent income tax for “foreign agents”

Personal income tax for “foreign agents” to be set at 30%

From Jan. 1, the personal income tax rate for individuals designated as “foreign agents” will rise to 30%, up from the standard 13–22%. In addition, “foreign agents” will lose all tax benefits and deductions available to other Russians.

The country’s Ministry of Justice has listed more than 1,000 individuals and legal entities in its “foreign agents” registry, including journalists, bloggers, human rights advocates, performers, and nonprofit organizations.

FSB to get its own pretrial detention centers

From Jan. 1, Russia's Federal Security Service (FSB) will regain the right to operate its own pretrial detention centers, which are slated to hold suspects and defendants accused of crimes with national security implications — including terrorism, extremism, espionage, treason, and “confidential cooperation” with foreign nationals.

Effectively, the FSB will take over several federal pretrial detention centers that up until now were being run by the Federal Penitentiary Service (FSIN), which reports to the Ministry of Justice. Among the facilities is Moscow’s Lefortovo Prison, which in practice had already been under the security service’s control. Now, however, the director of the FSB will receive formal authority to set internal regulations for the facilities, as well as requirements for incarceration conditions and the escorting of suspects.

Criminal cases against “foreign agents” after a first fine

On Jan. 20, a law comes into effect that will lower the standard for accusing “foreign agents” of actions that carry criminal liability. Previously, initiating a criminal case under Article 330.1 of the Russian Criminal Code required two administrative offenses within a year. Now, a single fine is enough, with the next violation automatically treated as a criminal offense.

Punishment under Article 330.1 of the Russian Criminal Code includes a fine of up to 300,000 rubles ($3,800), mandatory or corrective labor of up to 480 hours, or imprisonment for up to two years.

Freezing of accounts and property for those convicted in absentia

On Mar. 1, 2026, a set of restrictions will come into effect for Russians who were convicted in absentia but evaded punishment due to the fact that they were living abroad.

The restrictions will apply to those convicted of:

• Violation of the “foreign agents” law
• “Discrediting” the Russian armed forces
• Calls for violating Russia's territorial integrity
• Calls for imposing sanctions against Russia
• Participation in “undesirable” organizations

The Prosecutor General’s Office will have the power to apply the following sanctions to such convicts:

• Blocking and freezing of funds in their bank accounts
• Suspension of property registration rights
• Restriction of the right to operate motor vehicles
• Denial of access to digital state and municipal services
• Prohibition on registering as an individual entrepreneur or self-employed
• Denial of consular services abroad

Vasily Piskaryov, head of the Duma commission investigating foreign interference, explained that the measures are aimed at “ensuring the inevitability of punishment” given the fact that Western countries largely refuse to extradite Russian nationals.

Criminal liability for spreading “drug propaganda” online

Another law taking effect on Mar. 1, 2026, establishes criminal liability for “the promotion of narcotic drugs” online and on social media. The measure was originally planned for summer 2025; previously, the offense was only administrative, but now, after two administrative penalties, criminal charges can be applied.

“Promotion” is understood as the dissemination of information about:

• Methods of producing, storing, and distributing drugs
• Places where such substances can be obtained
• The appeal of drug use as a “socially accepted norm of behavior”

Criminal liability arises after two administrative fines within a year. The maximum penalty is up to two years of imprisonment.

The law will primarily affect the music industry. Russian labels have already begun requiring artists to remove or re-record tracks that mention banned substances.

The law does not apply to works created before Aug. 1, 1990, or to those in which references to drugs “constitute an essential part of the artistic intent justified by the genre.” However, such works will still be required to carry a special label warning of the harm and illegality of drug use. Distribution without the label carries administrative fines: 2,000–4,000 rubles ($25-50) for individuals and up to 600,000 rubles ($7,600) for legal entities.

In 2021, when this law provided only for administrative penalties, figures such as online talk show host Yuri Dud and rapper Morgenshtern were fined under it. The most active figure from the government side drawing attention to the activities of “drug promoters” was Ekaterina Mizulina, head of the so-called “Safe Internet League.”