Every year, the declaration campaign affects far more people than it seems at first glance. Even if you don't have a business and don't consider yourself a "taxpayer with risks," the obligation to report may arise at the most unexpected moment. Let's break down who needs to file a 3-NDFL declaration in 2026 and what deadlines are important not to miss.

2026 Declaration Campaign

The declaration campaign is the period when taxpayers are required to report income received in the previous year. In 2026, this refers to income for 2025, and in some cases, filing a 3-NDFL declaration is an obligation, not a right.

⏱ Key Deadlines

In the declaration campaign, it's important not only to understand whether you need to file 3-NDFL but also not to miss the established deadlines. Violating deadlines is the most common reason for fines, even when the tax is calculated correctly.

The 3-NDFL declaration for 2025 must be filed by April 30, 2026.
The tax based on the declaration must be paid by July 15, 2026.

It's better to note these dates in advance to avoid revisiting the issue at the last moment.

📇 Who Should Especially Check Themselves

Filing a declaration is mandatory for individuals who in 2025:

• sold real estate that was owned for less than the minimum holding period (5 years, or 3 years under certain conditions)
• received expensive gifts not from close relatives
• won an amount over 4,000 RUB and up to 15,000 RUB
• rented out property without registering as a self-employed person
• received income from abroad

Even one such income is grounds for filing 3-NDFL.

🧾 Who Must File a Declaration in Any Case

The 3-NDFL declaration must also be submitted by:

• Individual entrepreneurs on the general taxation system
• Notaries engaged in private practice
• Lawyers who have established law offices
• Other persons conducting activities without a tax agent

⚠️ Important Point About the Tax Agent

If, when paying income, the tax agent did not withhold personal income tax and did not report this to the tax authority, the obligation to declare the income and pay the tax falls on the taxpayer.

If the tax agent fulfilled this obligation, the tax authority will send a notification — and the personal income tax must be paid no later than December 1, 2026.

🚨 Liability for Violating Deadlines

For late filing of the declaration and late payment of personal income tax, the taxpayer may be charged fines and penalties. Moreover, liability arises even when the tax amount seems insignificant.

🎯 Conclusion

The declaration campaign is not a formality. Most often, problems arise not from malicious intent but because the obligation was not noticed in time. It's better to understand in advance whether you need to file 3-NDFL than to deal with demands and sanctions later.

If you need to sort out the declaration and avoid mistakes, we'll advise on what to declare and help with filling out the 3-NDFL.

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