In simple terms
3-NDFL is the tax return of an individual. In it you state which income you received during the year and calculate the tax yourself. Usually your employer or bank (a tax agent) does this for you, so most people do not need a return.
It is filed in two cases: to pay tax on income from which nobody withheld it, or to get tax back through a tax deduction.
Who must file
- People who rent out a flat as ordinary individuals (not self-employed and not a sole trader, IP).
- Sellers of a flat, car or other property that they owned for less than the minimum holding period (3 years for a car, usually 3 or 5 years for housing).
- People who received large gifts not from close relatives: for example, a flat from an aunt.
- People who received income from abroad.
- Those from whom the tax agent did not withhold tax — but if the tax office itself sent a notice, no return is needed for that income.
Deadlines
| Purpose | File | Pay |
|---|---|---|
| Declare income for 2025 | by 30 April 2026 | by 15 July 2026 |
| Get a deduction | any day within 3 years | — |
If a deadline falls on a day off, it moves to the nearest working day.
Example with numbers
A person rented out a flat for 30,000 ₽ a month throughout 2025. Income for the year: 30,000 × 12 = 360,000 ₽. Tax: 360,000 × 13% = 46,800 ₽.
The return had to be filed by 30 April 2026 and the 46,800 ₽ paid by 15 July 2026. If the return is filed 2 months late, the penalty is 5% of the unpaid tax for each month: 46,800 × 5% × 2 = 4,680 ₽. The maximum penalty is 30% of the tax, the minimum is 1,000 ₽. For not paying the tax on time, late-payment interest is added on top.
Calculate it yourself
Change the numbers and the step-by-step calculation updates instantly. Russian rules for 2026.
How to file
- Online in the taxpayer's personal account: many fields are pre-filled, documents are attached as scans and signed with the free electronic signature from the account.
- In person at the tax office or through a multifunctional centre (МФЦ).
- By post — registered letter with a list of contents.
After filing, the tax office carries out a desk audit — up to 3 months. If the return is for a deduction, you file a refund application together with it or after the audit and give the details of your own account.
Common mistakes
- Mixing up deadlines: 30 April is for a mandatory return, while a deduction has no «by 30 April» deadline.
- Not attaching documents on expenses when selling property — then the tax is calculated on the whole sale amount.
- Not filing a return when the tax due is zero. When property is sold before the minimum holding period, the return is filed even if the deduction fully covers the income.
- Giving someone else's account for the refund — the money is only returned to the taxpayer's own account.
In Russia, Kazakhstan and Belarus
Russia
The income return is filed by 30 April of the following year, and the tax is paid by 15 July. For a deduction the deadline does not matter: you can file at any time within 3 years. The most convenient way is the taxpayer's personal account.
Kazakhstan
The equivalent in Kazakhstan is the declaration of income and property (form 270.00). It is filed by 15 September of the year following the reporting year.
Belarus
In Belarus it is the tax return for individual income tax. It is filed by 31 March of the following year, and the tax is paid on the tax office's notice.
Sources: Tax Code of the Russian Federation, part two («Налоговый кодекс РФ»), ConsultantPlus, Taxpayer's personal account of the Federal Tax Service («Личный кабинет налогоплательщика ФНС»)