diff --git a/app/app.go b/app/app.go
index b35e8746..cf5250ca 100644
--- a/app/app.go
+++ b/app/app.go
@@ -60,7 +60,7 @@ import (
 	v8_3 "github.com/classic-terra/core/v3/app/upgrades/v8_3"
 
 	// v9 had been used by tax2gas and has to be skipped
-	v10 "github.com/classic-terra/core/v3/app/upgrades/v10"
+	v10_1 "github.com/classic-terra/core/v3/app/upgrades/v10_1"
 
 	customante "github.com/classic-terra/core/v3/custom/auth/ante"
 	custompost "github.com/classic-terra/core/v3/custom/auth/post"
@@ -94,7 +94,7 @@ var (
 		v8_1.Upgrade,
 		v8_2.Upgrade,
 		v8_3.Upgrade,
-		v10.Upgrade,
+		v10_1.Upgrade,
 	}
 
 	// Forks defines forks to be applied to the network
diff --git a/app/upgrades/v10/constants.go b/app/upgrades/v10_1/constants.go
similarity index 75%
rename from app/upgrades/v10/constants.go
rename to app/upgrades/v10_1/constants.go
index 59ad629a..62eda885 100644
--- a/app/upgrades/v10/constants.go
+++ b/app/upgrades/v10_1/constants.go
@@ -1,4 +1,5 @@
-package v10
+//nolint:revive
+package v10_1
 
 import (
 	"github.com/classic-terra/core/v3/app/upgrades"
@@ -7,11 +8,11 @@ import (
 	tax2gastypes "github.com/classic-terra/core/v3/x/tax/types"
 )
 
-const UpgradeName = "v10"
+const UpgradeName = "v10_1"
 
 var Upgrade = upgrades.Upgrade{
 	UpgradeName:          UpgradeName,
-	CreateUpgradeHandler: CreateV10UpgradeHandler,
+	CreateUpgradeHandler: CreateV101UpgradeHandler,
 	StoreUpgrades: store.StoreUpgrades{
 		Added: []string{
 			tax2gastypes.ModuleName,
diff --git a/app/upgrades/v10/upgrades.go b/app/upgrades/v10_1/upgrades.go
similarity index 75%
rename from app/upgrades/v10/upgrades.go
rename to app/upgrades/v10_1/upgrades.go
index 98539c0e..23a0147e 100644
--- a/app/upgrades/v10/upgrades.go
+++ b/app/upgrades/v10_1/upgrades.go
@@ -1,4 +1,5 @@
-package v10
+//nolint:revive
+package v10_1
 
 import (
 	"github.com/classic-terra/core/v3/app/keepers"
@@ -9,15 +10,18 @@ import (
 	upgradetypes "github.com/cosmos/cosmos-sdk/x/upgrade/types"
 )
 
-func CreateV10UpgradeHandler(
+func CreateV101UpgradeHandler(
 	mm *module.Manager,
 	cfg module.Configurator,
 	_ upgrades.BaseAppParamManager,
 	keepers *keepers.AppKeepers,
 ) upgradetypes.UpgradeHandler {
 	return func(ctx sdk.Context, _ upgradetypes.Plan, fromVM module.VersionMap) (module.VersionMap, error) {
-		// set default oracle split
 		keepers.TreasuryKeeper.SetTaxRate(ctx, sdk.ZeroDec())
+		params := keepers.TreasuryKeeper.GetParams(ctx)
+		params.TaxPolicy.RateMax = sdk.ZeroDec()
+		params.TaxPolicy.RateMin = sdk.ZeroDec()
+		keepers.TreasuryKeeper.SetParams(ctx, params)
 
 		tax2gasParams := taxtypes.DefaultParams()
 		keepers.TaxKeeper.SetParams(ctx, tax2gasParams)