FAQ: How do you file a tax return in Russia?
Both individuals and businesses operating in Russia are obligated to file their tax returns in line with established deadlines in order to avoid penalties or having their accounts frozen.
Who must file a declaration
Individuals who receive income from which tax has not been withheld must file a personal income tax return using Form 3-NDFL. This income includes the proceeds from property sales, rental income, foreign-source income, and income from selling other assets. Individual entrepreneurs file returns depending on their chosen tax regime.
Filing deadlines
The return for income received in 2025 must be submitted by 30 April 2026. The calculated tax amount must be paid no later than 15 July 2026. Individuals filing returns solely to claim tax deductions (for medical expenses, education, or property purchases) may do so at any time within three years of receiving the relevant income.
Filing methods
Returns can be submitted through several channels:
Electronic filing requirements depend on the taxpayer category.
Required documents
The 3-NDFL return should be accompanied by documents confirming income and expenses, as well as eligibility for tax deductions. The specific list depends on the type of income received and the deduction being claimed.
Penalties and consequences of late filing
A penalty equal to 5% of the unpaid tax amount is charged for every month the return is overdue. The maximum penalty cannot exceed 30% of the unpaid tax amount, whilst the minimum is RUB 1,000. Late payment of tax also incurs additional interest charges. Prolonged non-compliance may result in the temporary suspension of bank account operations by the tax authorities and other administrative measures in accordance with Russian tax law.
Support from Sberbank
Sberbank India offers Indian entrepreneurs and companies comprehensive support for operations in Russia, including opening a corporate account, trade finance solutions, bank guarantees, and competitive foreign exchange rates for cross-border transactions. The bank’s specialists provide expert guidance on navigating the Russian market and regulatory compliance, ensuring secure and efficient business entry. Learn more about available services at sberbank.co.in/services.