And live in peace: who needs to pay what taxes before December 1?
By the beginning of December 2025, citizens will have to pay all property taxes for the previous year, the Federal Tax Service reminds. How to prevent delays and who will be affected by the directive of the Federal Tax Service — in the material of Izvestia.
Five-step personal income tax
A progressive scale of taxation has been in effect in Russia since 2025. At the same time, the increase in coefficients did not affect the majority of Russians, since their income does not exceed the threshold.
The standard tax rate of 13% applies to all income earned during the year and not exceeding 2.4 million rubles. This corresponds to an average salary of 200,000 rubles per month. With a higher income, the "surplus" of 200 thousand rubles will need to be paid at a rate of 15%.
Tax scale in the Russian Federation in 2025:
— up to 2.4 million rubles — 13%;
— from 2.4 to 5 million — 15%;
— from 5 to 20 million — 18%;
— from 20 to 50 million — 20%;
— over 50 million — 22%.
It should be noted that the obligation to withhold the increased tax in case of exceeding the limit falls on the employer.
The legislation provides for a number of exceptions. For example, a two—step scale (13% and 15% - for earnings in excess of 5 million rubles during the year) has been retained for the military, for allowances for employees from the regions of the Far North and equivalent territories. A similar scale is applied to dividend income.
How many Russians will pay more
The increased personal income tax rates, according to FG Finam estimates, will affect only 3.2% of working Russians.
"We are talking about 2 million people who earn more than 200,000 rubles a month," explained Olga Belenkaya, head of the Macroeconomic Analysis Department at Finam.
According to her, it is possible that some Russians will need to pay some additional amounts themselves in case of excess, but there is no way to assess the scale of this phenomenon, the expert added.
Karina Ponomareva, a professor at the Higher School of Law of the Presidential Academy, is more cautious in estimating the number of taxpayers at increased rates.
— Official statistics on how many citizens will eventually pay personal income tax at higher rates (15%, 18%, 20% or 22%) will appear only after the end of the tax period and data processing — that is, not earlier than the beginning of 2026. Currently, it is impossible to estimate either the number of such taxpayers or the distribution by region or industry, since personal income tax is administered by total income, and not by employment, the economist is sure.
Which sectors of the economy have the highest salaries
Although there are no official statistics on high incomes in various sectors of the economy, Ekaterina Kosareva, managing partner of the VMT Consult analytical agency, believes that assumptions in this direction can be made based on research data on average industry salaries.
— Top managers of companies are expected to lead the way. According to the data hh.ru The average salaries of general, financial, operational, technical and commercial directors only start at 200 thousand rubles per month. IT specialists are also trending, especially in the Senior category (the most experienced). There are the most highly paid professions among IT specialists: software architect, cybersecurity specialist, DevOps engineer, and Data Scientist — their salaries also start at close to 200 thousand rubles per month," explains Ekaterina Kosareva.
The analyst also highlights the financial sector and the income of investment bankers, whose salary starts at 200 thousand rubles per month.
— At the same time, the traditionally highly paid oil industry is lagging behind. The increased personal income tax rate is most likely to include oil and gas production engineers, highly qualified drilling engineers, oil geologists, etc. High incomes are also in aviation: the first pilot (captain) receives on average from 300 thousand rubles per month, and the monthly income of the assistant captain (co—pilot) ranges from 150-180 and up to 400 thousand rubles, Ekaterina Kosareva cites data.
The medical sector has the highest income, according to hh.ru plastic surgeons, neurosurgeons, and multidisciplinary dental specialists.
Interestingly, due to the acute shortage of qualified personnel, the analyst predicts that average salaries in engineering specialties will increase by the end of 2025-26 and will also approach or exceed the limit.
Who has to pay taxes before December 1st
Only those citizens to whom the Federal Tax Service has sent a consolidated notification must pay personal income tax before December 1. The document is formed in situations where the tax agent could not withhold the duty in full, or withheld it at the base rate of 13%, whereas an increased rate should be applied at the end of the year, comments Karina Ponomareva.
— For example, a person worked for several employers, and each individual's annual income did not exceed the threshold of 2.4 million rubles, but collectively exceeded it. Then the tax service recalculates personal income tax on a progressive scale and sends a notification with the amount of the additional payment to the taxpayer's personal account," the expert explained the nuances.
According to the interlocutor of Izvestia, notifications can come in the same way, for example, with an unrestrained personal income tax or with a tax on casino winnings.
— In these situations, a citizen is not required to file a 3-personal income tax declaration. The tax authority has already made calculations," she added.
Other taxes and non-labor income
Property taxes (land transport taxes) must be paid by December 1, Olga Belenkaya reminds.
— Do not forget about personal income tax for 2024, received from interest income on bank deposits. The Federal Tax Service calculates this amount. To pay off the debt, you need to log into the taxpayer's personal account on the Tax website.<url> and see the notifications sent, as well as the amount of debt, if any," she says.
Personal income tax on income received from bank deposits is calculated by the Federal Tax Service. The bank is the tax agent: the credit institution will withhold and transfer the amount itself, according to Yulia Makarenko, Deputy director of the Banking Institute for Development.
— In 2025, the tax will be charged on income in 2024. If the receipts exceed 210 thousand rubles, then in the form of additional interest. Those who received less are exempt from the obligation. Those who find it difficult to determine the profitability of deposits should check the accruals in the same taxpayer's personal account, the financier advises.
Get ready for the self-employed
The self-employed, who pay a tax on professional activity, should carefully monitor income, Yulia Makarenko urges.
— For the self—employed, earnings exceeding 2.4 million rubles per year are not the point of transition to a new percentage of personal income tax, as for officially employed Russians. In fact, this is the loss of self-employed status for the tax service: the system will not allow you to create another check, and the Federal Tax Service will forcibly remove a citizen from the NPA due to non—compliance with the requirements, the expert warns.
She offers the option to accept payment as an individual and pay personal income tax on her own, or suspend operations until the beginning of next year, when the limit is reset.
— The self-employed can also track all other property taxes in the personal account of the Federal Tax Service, — said Makarenko.
Izvestia sent a request to the Ministry of Labor, the Ministry of Economic Development and the Federal Tax Service with a request to provide statistics on expected tax revenues from the progressive scale and on the industry specifics of the highest-paid positions, but at the time of publication no response had been received.
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