What you need to know about tax notices

Tax notices are sent no later than 30 days before the tax payment deadline. The preferred method of sending notices is in electronic form via the Taxpayer’s Personal Account for Individuals and the Unified Portal of State and Municipal Services.

For persons who do not have access to these services, the tax notice is sent by mail by registered letter.

Tax notices are not sent if the amount of tax to be paid does not exceed 300 rubles (such notices are sent once every three years) and if persons are completely exempt from paying taxes, provided that the relevant benefits are available.

In the 2025 tax notice, in addition to information about transport and land taxes, as well as the property tax for individuals, the calculation of personal income tax under the progressive rate scale introduced by Federal Law No. 176‑FZ dated 12.07.2024 is reflected. Now the amount of tax depends not only on the type of income but also on the total amount earned during the year across different income groups.

Group 1 — Salary and other payments from an employer, rental income, winnings, and other items.
Rates:
• up to and including 2.4 million rubles — 13%
• from 2.4 to 5 million rubles — 15%
• from 5 to 20 million rubles — 18%
• from 20 to 50 million rubles — 20%
• over 50 million rubles — 22%.

Group 2 — Sale or gift of property, transactions with securities, interest on deposits, and other.
Rates:
• up to and including 2.4 million rubles — 13%
• over 2.4 million rubles — 15%.

3rd group — Regional coefficients and allowances, payments to participants in the special military operation.
Rates:
• up to and including 5 million rubles — 13%
• over 5 million rubles — 15%
and other incomes.

Personal income tax will be indicated in the notification in the following cases:
• income was received in the form of interest on deposits;
• part of the annual income will exceed 2.4 million rubles (5 million rubles);
• the tax was not withheld by the tax agent;
• income was received in the form of winnings from participation in gambling;
• the amount of the standard deduction is provided in a larger amount;
• the amount of the deduction for long‑term savings of citizens exceeds 30 million rubles for terminated individual investment accounts.
• the amount of deductions (investment deduction of type A, deductions for citizens’ long‑term savings) exceeds 400,000 rubles;
• the amount of payments (in the part exceeding the paid contributions) exceeds 30 million rubles under the contract (for all contracts per year — 30 million rubles).

Detailed information is available on the promo page “Tax Notice 2026” on the official website of the Federal Tax Service of Russia, nalog.gov.ru.

The Federal Tax Service Office for St. Petersburg reminds you that the deadline for individuals to pay taxes on tax notices for 2025 is no later than December 1, 2026.