What’s This Letter
EN
Read my letter

Tax · Russia

Налоговое уведомление — your yearly tax bill from ФНС, and the date that matters

A Налоговое уведомление is the annual tax bill the Russian tax service sends to individuals for property they own — a car, a flat, a house, land. Nothing needs filing: the tax office has already done the calculation, and the amount is due by 1 December.

How serious: routineAlso called: письмо из налоговой, уведомление ФНС, имущественные налоги, налог на квартиру / машину, tax notice

This is the yearly bill for the taxes the Russian state calculates on your behalf: transport tax, land tax, personal property tax and, in some cases, personal income tax (НДФЛ) that was not withheld at source. It covers the previous calendar year. You received it because during that year you owned a car, an apartment or house, or land in Russia — or had income on which tax was not withheld.

The tax authority does all the arithmetic itself. You do not file anything for these taxes; you only pay the amount stated. The notice is sent at least 30 days before the payment date (НК РФ ст. 52).

Not everyone gets one. If the yearly total is under 300 ₽, or the person is fully exempt, no notice is sent at all. A notice sent by registered mail is legally treated as received 6 days after mailing, whether or not it was picked up (НК РФ ст. 52).

Who sends it

The Федеральная налоговая служба (ФНС России) — the federal tax authority of Russia. For individuals it calculates property-related taxes itself and sends one bill a year.

The header reads 'Налоговое уведомление' with a number and date. Below is a table listing each tax with the taxed object (объект налогообложения), the tax base and the amount due, then payment details, usually with a QR code. It arrives in the Личный кабинет налогоплательщика, in the Госуслуги (gosuslugi.ru) account, or by registered mail. It is not sent at all if the yearly total is under 300 ₽ or the person is fully exempt.

The deadline

Pay no later than 1 December of the year following the tax year (НК РФ ст. 409; the FNS campaign page states 'не позднее 1 декабря 2026 года' for the current cycle). The notice itself is sent at least 30 days before that (НК РФ ст. 52).

Payment is due no later than 1 December of the year after the tax year (НК РФ ст. 409; for the current cycle the ФНС campaign page states 'не позднее 1 декабря 2026 года'). This is a fixed calendar date — it does not move depending on when you actually read the notice. A notice sent by registered mail counts as received 6 days after mailing (НК РФ ст. 52).

If you do nothing

From the day after the deadline the unpaid amount becomes a tax debt — a negative balance on your unified tax account (ЕНС). Late-payment interest (пени) accrues at 1/300 of the Central Bank key rate for every calendar day (НК РФ ст. 75). The ФНС then sends a Требование об уплате задолженности, and since 1 November 2025 it may collect an undisputed debt of an individual directly from bank accounts without a court (НК РФ ст. 48 as amended by 287-ФЗ of 31.07.2025).

How it escalates

  1. 01Пени accrue daily at 1/300 of the Central Bank key rate on the unpaid amount (НК РФ ст. 75).
  2. 02The ФНС sends a 'Требование об уплате задолженности' — a formal demand with its own deadline, 8 days by default (НК РФ ст. 69).
  3. 03If the требование is not satisfied, since 1 November 2025 the ФНС may issue a решение о взыскании and place it in the public collection registry; banks then debit the debt from the individual's accounts without any court decision, for undisputed debts (НК РФ ст. 48).
  4. 04If the debt is disputed or cannot be taken from accounts, the ФНС goes to court, and the resulting order is enforced by bailiffs (ФССП) with a 12% enforcement fee (minimum 2,000 ₽) and possible seizure of property.
  5. 05At 30,000 ₽ or more of enforced debt a bailiff may ban the debtor from leaving Russia (ФЗ-229 ст. 67).

Your options, procedurally

  • Payment can be made by the QR code or payment details in the notice, through the личный кабинет on nalog.gov.ru, through Госуслуги, or at any bank.
  • If the calculation looks wrong — a sold car, a wrong object, a missed exemption — a заявление о перерасчете суммы налога can be filed with the tax office, electronically via личный кабинет or on paper.
  • A tax exemption (льгота) can be applied for by those entitled to one — pensioners and some categories of owners; the same tax office processes it.
  • A paper copy of the notice can be requested at any tax office or МФЦ; it is issued within 5 days of the request (НК РФ ст. 52).

Common questions

Do I need to file a tax return for this?

No. The tax authority calculates transport, land and personal property tax itself and bills you once a year. The notice is the bill; nothing is filed.

The notice arrived late — does the deadline move?

No. 1 December is a fixed calendar date that does not depend on when the notice was read. A notice sent by registered mail is deemed received 6 days after mailing (НК РФ ст. 52).

I sold the car during the year — why is it still on the bill?

The bill covers the previous calendar year, including property owned for part of it. If the calculation looks wrong, a заявление о перерасчете суммы налога can be filed with the tax office.

Why did I not receive a notice this year?

A notice is not sent if the yearly total is under 300 ₽ or the person is fully exempt. A paper copy can also be requested at any tax office or МФЦ.

Sources

Facts verified against the sources below on 28 August 2026.