Russian Tax Service Reminds Individuals of 2025 Income Declaration Deadline

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The deadline for submitting personal income tax returns (Form 3-NDFL) for the 2025 tax year is April 30, 2026, the Federal Tax Service (FTS) reminded taxpayers.

In addition to individuals, this deadline applies to self-employed individuals, cryptocurrency miners, and individuals who must report Controlled Foreign Companies (CFCs) regardless of their financial results. These individuals must also submit their tax returns by the end of April.

FTS noted that, in most cases, personal income tax (PIT) is withheld automatically from salaries. However, in certain situations, individuals are required to calculate their tax liability and submit a tax return on Form 3-NDFL themselves. The tax amount calculated in these returns must be paid into the budget by July 15, 2026.

- Individuals submitting tax returns for the sole purpose of claiming tax deductions (standard, social, investment, or property-related when purchasing a home) are not subject to the April 30, 2026 deadline. Such returns can be submitted at any time during the year without incurring any penalties, the FTS clarified.