All transactions, including coinbase transactions must have at least one input and one output. since the output value is encoded in a fixed number of bytes, not claiming the block subsidy does not make the coinbase transaction any smaller.
The smallest coinbase transaction is the same as the smallest regular transaction except it needs to include the block height as the first element of its scriptsig (BIP34). It also means the size of the smallest possible block increases with the block height.
Therefore the smallest possible coinbase transaction at the current block height is 8 (version, locktime) + 2 (input and output count) + 40 (input prevout and sequence) + 5 (scriptsig with size prefix) + 8 (output value) + 1 (empty scriptpubkey) = 64 bytes long.
Adding 81 bytes of header, it makes the smallest possible block at the current block height 145 bytes long.