Money time: Russians must pay these three taxes by December 1

By the end of 2025, Russians will have to pay a number of important taxes, from property taxes to transport taxes. Taxes in Russia are always paid for the previous year, and notifications for 2024 are being sent out. The Federal Tax Service (FTS) warns that late payment is subject to penalties. Izvestia publishes the full list, amount and terms of payment.

Property tax

Owners of real estate in Russia, including apartments, rooms, garages, houses, and even unfinished buildings. The deadline for tax payment is December 1.

For individuals, the tax is calculated based on the cadastral value of the property, taking into account local rates, which may vary. The base rate is 0.1% for most residential properties and outbuildings.

For legal entities, the rates and payment procedure are set by regional laws, but they are usually higher than for individuals and range up to 2.5%.

Land tax: terms and rates for owners

Owners of land plots, including those in rural settlements, land for individual housing construction and agricultural land, are required to pay land tax annually.

The amount of tax is calculated based on the cadastral value of the site and regional rates, which usually range from 0.3 to 1.5%.

In addition, since 2025, increased land tax rates have been introduced for expensive land plots — up to 1.5%.

The deadline for tax payment is December 1.

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Transport tax: how much and when to pay in 2025

The transport tax is mandatory for owners of cars, motorcycles, boats and other vehicles, even if they do not use their movable property.

The amount of the payment depends on the engine power, the category of transport, as well as the region of registration. At the same time, some categories of citizens — veterans, pensioners, large families — are entitled to benefits that need to be documented.

Cars with a capacity of up to 100 horsepower issued by social security, as well as special equipment used for field work, and motorboats with a capacity of less than five horsepower are not subject to tax.

Special conditions apply for luxury cars worth 10 million rubles and above: they are subject to an increased coefficient of 3.

The deadline for tax payment is December 1.

Personal income tax: who, how much and when to pay in 2025

Personal income tax is one of the main tax obligations for Russians. If you are officially employed, the tax is withheld by the employer and transferred directly to the budget. However, if you receive income from renting property, selling real estate, securities, or doing business, you must file a tax return and pay the tax yourself.

Income tax on deposits will have to be paid to those whose total income from them exceeds the non-taxable limit of 210 thousand rubles. The base rate is 13%, but for incomes over 5 million rubles per year, the rate is 15%. The declaration on the 3-personal income tax form for 2025 must be submitted by April 30, 2026, and the tax must be paid no later than July 15, 2026.

Tax on income from the sale of property: how much to pay in 2025

Russians who have sold real estate, cars or other property should keep in mind the tax on income from the sale.

If the property was owned for less than the statutory period, the tax is 13% of the profit. At the same time, the minimum period of ownership depends on the situation: it is usually five years, but for real estate inherited, donated or privatized, it is three years.

The declaration on the 3-personal income tax form must be submitted by April 30 of the following year after the sale, and the tax itself must be paid no later than July 15. The Taxpayer's Personal Account service allows you to check the accruals and immediately pay the tax online.

Insurance premiums: What you need to know in 2025

In 2025, individual entrepreneurs are required to pay fixed insurance premiums for pension and medical insurance. The total amount will be about 49 thousand rubles.

If the annual income of the sole proprietor exceeds 300 thousand rubles, you will have to pay another 1% of the excess amount. The main contributions must be paid by December 31, 2025, and the "additional interest" must be paid by July 1, 2026.

The self—employed are exempt from mandatory contributions, but if they wish, they can pay them voluntarily in order to form their retirement experience.

Employers continue to transfer contributions for employees: they must do this monthly, no later than the 15th of the following month.

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State duties and regional fees: what to pay for by the end of the year

In addition to federal taxes, Russians also need to consider regional payments. We are talking about state duties and so-called local fees.

Thus, in a number of regions, there is a trade fee — it applies to entrepreneurs who conduct certain types of business, for example, in the retail or catering sector. In addition, some regions may impose additional fees for owners of real estate or transport.

All charges can be checked in the Taxpayer's Personal Account on the FTS website or through the Gosuslugi portal. If the receipt is generated, it must be paid on time. As a rule, the deadline is December 1.

How to check the debt

The Federal Tax Service recommends that you regularly check the accrued amounts online on the official website of the tax service or through the Gosuslugi portal. The services allow you to see all notifications, generate a receipt and immediately pay for it with a card, through a banking application or a quick payment system. This method allows you to avoid errors and delays, and also saves the confirmation of the operation.

What is the threat of delay and new debt collection rules

For each day of delay, penalties are charged in the amount of 1/300 of the key rate of the Bank of Russia. In case of prolonged evasion, the tax service has the right to go to court, collect a debt through bailiffs, seize property or restrict travel abroad. Therefore, experts advise not to postpone payment until the last moment and close all obligations in advance.

Starting from November 2025, Russia will begin collecting tax debts out of court. The innovation will affect individuals who are not individual entrepreneurs. This applies to these types of taxes:

• personal income tax (personal income tax), as well as taxes calculated by citizens themselves;

• property tax, land and transport taxes, personal income tax, unpaid by the employer, and income from deposits, i.e. those taxes that are charged to the Federal Tax Service;

• taxes accrued during inspections.