Who and when needs to submit the 3-NDFL declaration for the year 2025

      The period for submitting tax declarations for the year 2025 began on January 1, 2026. Citizens who received certain types of income must independently calculate the amount of tax and declare their income by submitting a declaration in the form 3-NDFL to the tax authorities, reports the press service of the Federal Tax Service for the Republic of Tatarstan. The obligation to submit a declaration for 2025 applies to individuals who received income from the sale of property — including apartments and cars — or property rights, if they were owned for less than the minimum ownership period. Citizens who rented out property, sold securities, received real estate, vehicles, shares, or stakes as gifts from individuals who are not close relatives, won prizes, as well as income from sources outside the Russian Federation, must also submit a declaration. In addition, individual entrepreneurs operating under the general taxation system, notaries practicing privately, and lawyers who have established law offices are required to submit 3-NDFL. The deadline for submitting the declaration is set no later than April 30, 2026, and the tax must be paid no later than July 15, 2026. The declaration can be submitted to the tax authority at the place of registration in any convenient way. The simplest option is to use the "Personal Account for Individuals" service on the website of the Federal Tax Service of Russia. Most of the data is already pre-filled: personal information about the taxpayer, information about received income and paid NDFL, as well as data necessary for tax deductions are automatically loaded. This reduces the risk of errors when filling out the declaration.

      At the same time, the established deadline for submission — April 30 — does not apply to declarations submitted solely for obtaining tax deductions. Such documents can be sent to the tax authority at any time during the year. Source: "Tatar-inform". Photo: press service of the Federal Tax Service for the Republic of Tatarstan.