The coin is made of aluminum bronze (copper alloy with a small amount of aluminum). Ribbed edge with a plurality of vertical notches. The obverse and reverse of the coins have a raised rim around the circumference. The design is fully consistent with the coins of 1924, but the size is somewhat smaller.
On the obverse in the middle of a big emblem of the Soviet Union 1923 with 6 bands of tape on the ears of wheat (the number of languages was then the Federal Republic). The coat of arms is simplified and has no text on the ribbon. Around the coat of arms along the rim from left to right, runs the inscription: "ПРОЛЕТАРИИ ВСЕХ СТРАН, СОЕДИНЯЙТЕСЬ!" The inscription is separated from the arms by the solid line, the beginning and the end of which has a small curl. In the bottom of the coin indicates the name of the country - the Soviet Union with dots after each letter.
On the reverse at the top a large number "1" indicating the denomination under it - the word "КОПЕЙКА" centered in relation to the nominal value. Below with the year "1926", a round point. The sides along the rim are two wheat ears, crossed at the bottom. The stems of ears have continued, held along the rim in the upper part of the coin together. Along the stems there are 7 plots, consisting of 2 points.