http://www.sportti.com/uutinen.asp?CAT=1-2&ID=344017
Mäkinen says in this Finnish interview that they haven't started yet discussions for next year

He says the current drivers have options in their contracts and when asked about Tänak, he only says that Tänak and Ogier have no contract for next year and Mikkelsen is also free
Dates for Round 1 of the 2026 European Rally Championship are 17th-19th April.
[ERC] Rally Sierra Morena 2026