Russians have less than a month left to pay taxes.

Meet the deadline

Most Russians must prepare for tax payments by December 1, 2025. Individuals who owned real estate, including land, in 2024, as well as those who registered vehicles, are subject to tax obligations. "Furthermore, the notice separately specifies the amount of personal income tax payable on interest income from deposits if it exceeds the tax-exempt amount," says Ekaterina Golubtsova, Associate Professor of the Department of Public and Municipal Finance at the Plekhanov Russian University of Economics. "Furthermore, for example, if a taxpayer has multiple jobs, a situation may arise where they must pay additional personal income tax at a progressive rate based on their total income. This additional payment will also be reflected in the tax notice." Beneficiaries may be fully or partially exempt from property taxes. Let's delve into all the details.

Where to look for a payment document

The Federal Tax Service (FTS) has sent citizens a tax notice—a document informing them of assessed taxes and payment deadlines. "The agency begins sending notices at the end of August and stops no later than 30 days before the payment deadline," explains Yanina Privalova, an accounting and tax expert for businesses and marketplace sellers and the founder and director of the Pedant accounting and business bureau.

In 2025, tax notices will arrive in several ways:

- by registered mail via Russian Post. If the taxpayer has not registered in the "Personal Account," the tax notice will be sent by registered mail with a payment document attached;

- electronically through the taxpayer's "Personal Account" on the Federal Tax Service website. Taxes due will be displayed in the "Notifications and Receipts" section;

- via Gosuslugi in the "Taxes" section if synchronized with the FTS website.

"Even if a notification hasn't arrived, the taxpayer is obligated to promptly verify their tax amounts independently," Privalova emphasized.

What taxes need to be paid

The notices consist of several sections that are subject to payment. Let's take a closer look at the taxes Russians must pay.

Property taxes.

- Property tax. This tax will be charged if you own an apartment, house, dacha, room, garage, or parking space. The property tax amount is determined based on the cadastral value of the property and its location, taking into account regional tax breaks. "Tax breaks on property taxes are available to people of pre-retirement and retirement age, large families, disabled persons, combat veterans, military personnel discharged from military service upon reaching the maximum age for military service, and owners of outbuildings up to 50 square meters," the expert added. The break is provided for one property of each type (apartment or room; residential building; garage or parking space), according to Article 407 of the Tax Code of the Russian Federation. "If you used maternity capital and distributed shares of the property to children, then the tax will also apply to this property," Privalova added.

- Land tax. If you own a plot of land, you will also need to pay a tax on it. The cadastral value of the plot is used for the calculation. This value is indicated in the extract from the Unified State Register of Real Estate. The tax rate depends on the type of land plot and can be set independently by regional authorities.

Benefits are provided here, but they are regional and highly specialized. According to Article 395 of the Tax Code of the Russian Federation, the benefit is provided only to individuals belonging to the indigenous peoples of the North, Siberia, and the Far East of the Russian Federation.

A tax deduction has been established that reduces the tax base by the cadastral value of 600 square meters of one land plot for the following categories of citizens:

disabled persons of groups I and II;

disabled from childhood;

combat veterans;

citizens with three or more minor children.

- Transport tax. This tax applies to every car, motorcycle, boat, or other vehicle registered in your name. Rates for vehicles depend not only on their power but also on their price. For example, if a car costs more than 10 million rubles, an increased rate may apply. A list of such vehicles can be found on the Ministry of Industry and Trade's website. The list is published annually.

Tax benefits are available for pre-retirement and retirement-age citizens, large families, disabled individuals, combat veterans, and military personnel discharged from military service upon reaching the maximum age for one passenger car with an engine capacity of up to 150 hp, one truck with an engine capacity of up to 80 hp, one motorcycle (scooter) with an engine capacity of up to 35 hp, or one boat (motorboat, other watercraft). To receive these benefits, you must submit an application to the tax authority.

2. Tax on interest on deposits, the income from which exceeded 210 thousand rubles.

Banks independently report to the Federal Tax Service the interest you receive on deposits and savings accounts, as well as any cashback received—all of this forms the basis for calculating tax on deposits. The total interest calculated across all banks exceeds 210,000 rubles. In 2025, a 13% tax will be applied.

Full information on interest paid can be found in the taxpayer's Personal Account under "Income Information"/"Interest on Deposits." "This tax can be reduced through tax deductions by filing a tax return before December 1, 2025," notes Privalova. "A tax reduction is possible for 2023 and 2024, since deposit interest was included in the main income base during these periods."

Recalculation of total income over 5 million rubles.

If you have multiple employers and the total taxable income exceeds 5 million rubles, you will receive an additional tax assessment in your tax notice based on the recalculation. This tax can be reduced through tax deductions by filing your tax return before December 1, 2025. These deductions will be calculated using the increased tax rate. If you filed a tax return in 2025 for the sale of real estate, brokerage, or other activities and declared your income for 2024, double-check that the increased tax rate is calculated correctly. Since tax notices are generated automatically, duplicate assessments may occur.

Where can I pay taxes?

You can download the tax notice, if necessary, from your taxpayer's Personal Account. There are several ways to pay the tax.

- Through the "Personal Account" on the FTS website. Under the "Taxes" tab, click "Pay" and then follow the usual steps.

- Through the bank's app. Almost all banks have a "Taxes" section where you can find all your tax debts using your tax identification number.

- Through Gosuslugi. In the "Services" section, find the "Taxes and Finance" category. From there, the service will redirect you to the "Taxpayer Personal Account," where you can check and pay your taxes.

- At any bank branch with a receipt. If you prefer cash payments or don't use online banking, you can print a receipt from your FTS Personal Account and pay it at the bank's cash desk.

"First, find the notification," says Freedom Finance Global analyst Vladimir Chernov. "The notification contains the amount, UIN, and QR code for payment. Check the properties and benefits. If there are benefits and they're not included, then submit an application, but to meet the deadline, it's best to pay off the debt and then clarify. Notifications may not arrive at all if you have benefits for all properties or the amount is less than 300 rubles, so it's best to check your Personal Account manually. You can pay using any convenient method: through the "Payment of Taxes and Duties" service at nalog.gov.ru or directly from your Personal Account. In banks and their apps, choose payment by UIN, or you can simply scan the QR code from the notification. These details are already pre-populated; you won't need to enter the budget classification code separately." Save the receipt and ensure the payment was made before December 1. "If you're paying in the last few days, online channels with instant crediting are preferable: a banking app, a bank branch, or payment via QR code or UIN," the analyst advised.

Penalties, blocking and other sanctions

It is recommended to pay taxes 10 days before the payment deadline, since, according to the Federal Tax Service website, this is the period during which funds are credited.

It's crucial to pay your taxes on time, as the consequences of late payment will be immediate. "Starting December 2, 2025, penalties will be charged—daily interest for each day of delay, calculated based on the Central Bank of the Russian Federation's refinancing rate," warns tax attorney Svetlana Polubinskaya.

If taxes are not paid on time, penalties will accrue for each day the payment deadline is missed, according to Article 75 of the Russian Tax Code. The amount of the penalty is determined by the formula: penalty = the amount owed, multiplied by the number of days overdue, multiplied by 1/300 of the Central Bank of the Russian Federation refinancing rate.

If the tax arrears are not paid within six months, the tax authority will initiate legal collection of the tax arrears by filing an application for a court order.

If the debt exceeds 30,000 rubles, the debtor will likely be restricted from traveling abroad, in accordance with Article 67 of Federal Law No. 229-FZ of October 2, 2007, "On Enforcement Proceedings."

But that's not all. According to Alexey Gavrishev, managing partner of AVG Legal, given the Federal Tax Service's new powers, debts on confirmed accruals can be written off from an account without a court order by sending a collection order to the bank. When large debts accumulate, bailiffs are involved in collection efforts, which can lead to blocking and seizure of funds. Therefore, the correct tactic is to check your Personal Account, compare the items and amounts, claim the required benefits, and pay before December 1, without waiting for penalties and demands, the lawyer emphasized.