Citizens who received income last year from which tax was not withheld by the employer or other fiscal agent must submit a financial document to the tax authorities. Missing the deadline may result in fines, even if the tax payable is zero. Read more about who should report to the Federal Tax Service and for what in the material of the Parliamentary Gazette.
They must declare income
On January 1, the 2026 declaration campaign began in Russia, and soon—no later than April 30—taxpayers will need to report last year’s income. From the information posted on the official website of the Federal Tax Service, it follows that those who in 2025 received income from the sale of real estate (apartments, houses, land plots) that were owned for less than the minimum period of ownership (3 years for a single home, gift, inheritance or privatization and 5 years for other cases) must file a declaration.
Those who earned money from the sale of property rights or received real estate, stocks, shares, shares and vehicles as a gift from someone other than close relatives should also report.
Remuneration from individuals and organizations that are not tax agents, including income under property rental agreements or lease agreements for any property, must also be declared.
In addition, it is necessary to report on lottery winnings and profits received at the bookmaker’s office and sweepstakes (up to 15 thousand rubles, if the amount is larger, the organizer withholds tax).
Individual entrepreneurs on the general taxation system, notaries engaged in private practice, lawyers who have established law offices, heads of peasant farms and those who earned money abroad are also required to declare their income.
They don’t have to report
At the same time, if you sold an apartment for an amount of up to 1 million rubles or other property (for example, a car) for an amount of up to 250 thousand rubles, you do not need to submit a declaration, noted Kaplan Panesh, deputy chairman of the Budget and Tax Committee (LDPR faction), in an interview with the Parliamentary Gazette.
You don’t need to report on income from which your employer has already withheld tax — they’ve already done it for you,” the deputy clarified. — Important: the deadline for filing a return — April 30 — does not apply to cases when you submit 3-NDFL solely to receive a tax deduction — for treatment, education, purchase of housing, and so on. In this case, the declaration can be sent at any time during the year.
If, based on the results of the declaration, it is necessary to pay additional tax, this must be done no later than July 15, 2026, Panesh added. An exception is situations where the tax agent did not withhold the tax, but reported this to the Federal Tax Service: then a notification will come from the tax office, and personal income tax must be paid before December 1, 2026.
Where and how to pay tax
The most convenient way is to fill out a declaration in form 3-NDFL and send it to the Federal Tax Service using the “Taxpayer Personal Account for Individuals”, where some of the data is filled in automatically, which greatly simplifies the process. To log into your personal account, you can use a verified account from the government services portal.
You can also contact the tax office at your place of residence, the Multifunctional Center, or send your declaration by registered mail.advises Kaplan Panesh.
At the same time, the deputy noted that there are fines for missing the deadline for filing a declaration. If according to the declaration there is no tax payable, the fine will be one thousand rubles, if the tax is payable — 5 percent of the tax amount for each full or partial month of delay, but not more than 30 percent of the tax amount and not less than one thousand rubles.
It is also worth keeping in mind that for non-payment or incomplete payment of tax by July 15, a fine of 20 percent of the arrears is imposed. But here the tax authorities take into account mitigating circumstances — a difficult financial situation, the presence of dependents, charitable activities. The fine in such cases may be reduced.
source: «Parliamentary newspaper»
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