Until April 30, 2026, is the time to file your declaration for 2025.
The declaration campaign for income received in 2025 is ongoing in Russia.
The deadline for filing the 3-NDFL declaration is April 30, 2026 (Article 229 of the Tax Code of the Russian Federation).
If, based on the calculation, tax is due, it must be paid by July 15, 2026 (Article 228 of the Tax Code of the Russian Federation).
Who is Required to File a Declaration
(Article 228 of the Tax Code of the Russian Federation)
A declaration must be submitted if income was received without tax withheld by a tax agent.
In practice, this most often includes:
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Sale of real estate or a car;
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Renting out property;
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Income from abroad;
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Other private transactions between individuals.
When selling real estate, it is important to consider the minimum ownership period: if it is not met, the income is subject to declaration.
When the Tax Inspectorate Calculates the Tax
Not all income requires filing a 3-NDFL declaration.
The tax inspectorate independently calculates and sends notices for:
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Personal property tax;
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Transport tax;
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Land tax;
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Interest on bank deposits.
No declaration is required for deposits: banks transfer information to the tax authorities, and the tax is calculated automatically.
Tax-Exempt Limit on Deposits for 2025
Interest on deposits is taxed only on the portion exceeding the established limit.
The limit is calculated as:
1,000,000 rubles × the maximum key rate of the Bank of Russia in effect during 2025.
The maximum key rate in 2025 was 21%, therefore, the tax-exempt interest income is: 210,000 rubles.
If the total interest on all deposits for the year does not exceed this amount, no tax is charged.
Investment Income
For transactions through Russian brokers, tax is usually withheld automatically.
A declaration may be required if:
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Income was received through a foreign broker;
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Tax was not withheld;
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An investment deduction is claimed;
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Losses from previous years are being carried forward.
Therefore, investors need to check their final statements for 2025.
Personal Income Tax (NDFL) Rates in 2025–2026
(Article 224 of the Tax Code of the Russian Federation)
A progressive tax scale is in effect for 2025.
The following rates apply to the majority of income:
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13% – on income up to 2.4 million rubles per year;
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15% – on the portion of income exceeding 2.4 million rubles;
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Higher rates apply for subsequent income levels.
At the same time, a two-tier model continues to be used for certain types of income – 13% on income up to 5 million rubles and 15% on the amount exceeding this threshold.
Thus, the 5 million ruble threshold remains, but it does not apply to all types of income.
In 2026, the principle of the progressive scale continues – increased rates will still apply to the portion of income above the established thresholds.
Liability
(Article 119 of the Tax Code of the Russian Federation)
Failure to submit a declaration incurs a fine of 5% of the tax amount for each month of delay (but not less than 1,000 rubles).
Penalties are accrued for late payment.
Not Only an Obligation, But Also an Opportunity
The declaration campaign is also an opportunity to get back some of the personal income tax paid.
You can claim:
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Property deduction when purchasing a home;
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Social deductions (medical treatment, education);
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Investment deductions.
You can file a declaration to claim a tax refund within three years.
In 2026, deductions are available for 2023, 2024, and 2025.
The April 30 deadline only applies to mandatory declaration filing; for claiming deductions, you can apply throughout the year.
The Main Thing is Not to Procrastinate
There is only one month left until the deadline for filing declarations.
It is important to check in advance:
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Whether the obligation to file 3-NDFL has arisen;
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Whether the tax was withheld by the tax agent;
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Whether the interest limit has been exceeded;
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Whether investment income has been correctly accounted for.
Timely preparation of documents allows you to get through the declaration campaign smoothly and without financial risks.
If necessary, accounting professionals provide assistance in preparing declarations and processing deductions, helping citizens correctly fulfill their obligations and take advantage of all opportunities provided by law.
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Source: https://buh-a.ru/o-companii/novosti/11-novosti/373-razgar-deklaratsionnoj-kampanii-2026
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