Russia Clarifies 2025 Tax Return Rules—Who Must File by April 30, 2026?
The Federal Tax Service (FTS) of Russia has clarified rules around the 3-NDFL tax return for 2025. Filing is required by April 30, 2026, for certain individuals, including property sellers, lottery winners, and those with foreign income. Despite past reports, the FTS confirms that ordinary taxpayers will not face bank account restrictions for late submissions.
The Central Bank has also stepped in, urging banks to inform clients about potential account limitations. These measures target only specific groups, such as self-employed professionals and business owners.
The 3-NDFL return must be submitted by April 30, 2026, for income earned in 2025. This applies to individuals who sold property held for less than the minimum period, received high-value gifts from non-relatives, or earned rental income. Others affected include those with foreign earnings, lottery winners, and self-employed professionals like notaries and lawyers with private practices.
Tax payments must be completed by July 15, 2026. The FTS has stressed that ordinary individuals—those not involved in business activities—will not have their accounts frozen for late filings. Restrictions only apply to specific taxpayers, such as legal entities, entrepreneurs, and certain professionals. In 2023, around 1.2 million individuals in Russia faced account restrictions due to late 3-NDFL submissions. However, the FTS now states that violators receive advance warnings before any action is taken. Banks have been instructed to maintain remote communication channels, even if online banking access is temporarily suspended. On March 25, the Central Bank advised financial institutions to proactively notify clients about possible restrictions. This move aims to prevent misunderstandings and ensure compliance without unnecessary penalties.
The FTS has made it clear that account freezes will not affect most individuals for late 3-NDFL filings. Only business-related taxpayers face restrictions, and they receive prior notice. With the deadline set for April 30, 2026, and payments due by July 15, taxpayers are encouraged to file on time to avoid complications.
Read also:
- American teenagers taking up farming roles previously filled by immigrants, a concept revisited from 1965's labor market shift.
- Weekly affairs in the German Federal Parliament (Bundestag)
- Landslide claims seven lives, injures six individuals while they work to restore a water channel in the northern region of Pakistan
- Escalating conflict in Sudan has prompted the United Nations to announce a critical gender crisis, highlighting the disproportionate impact of the ongoing violence on women and girls.
