On 2 October 2026, the Federal Tax Service (FTS) of Russia launched a dedicated promotional webpage providing comprehensive guidance on tax notifications for the 2025 tax period. The portal consolidates information on calculation methodologies, payment deadlines, and recent legislative changes affecting property tax for individuals and personal income tax (PIT) on certain income categories. Notably, the 2025 notifications incorporate updates from Federal Law No. 389-FZ (2025), which adjusted cadastral value coefficients for residential property tax and introduced a new notification regime for income from controlled foreign companies (CFC) received by individual beneficiaries. The FTS emphasized that notifications will be delivered electronically via taxpayer personal accounts on the nalog.gov.ru portal and through the Gosuslugi platform, with paper copies sent only upon request. The deadline for payment based on these notifications remains 1 December 2026.
Key Takeaways
- Unified Digital Access: Taxpayers can review, verify, and pay 2025 property and income tax notifications exclusively through personal accounts on nalog.gov.ru or Gosuslugi, streamlining compliance.
- CFC Income Inclusion: For the first time, notifications include PIT liabilities on deemed income from controlled foreign companies, requiring individual beneficiaries to validate CFC calculations.
- Updated Cadastral Coefficients: Property tax notifications reflect revised cadastral value multipliers per Law No. 389-FZ, potentially altering tax amounts for residential property owners.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement