2026 Tax Notice: When It Comes and How to Get It

What is a Tax Notice

A tax notice is a document that the tax authorities send to citizens on the eve of the annual payment of property taxes and personal income tax (NDF) for the previous year.

For example, taxes for 2025 must be paid this year – until December 1, 2026. The exception is taxpayers in certain territories of the Kursk region, for whom the specified payment period has been extended for 12 months.

The notification shall contain the following particulars:

objects of taxation; tax base; tax rates; amount to be paid; term of payment of taxes; details for payment of taxes by single tax payment (UNP) - QR code, bar code, ID, bank details.

When tax notices arrive in 2026 and how to get them

The notification comes no later than 30 days before the due date. This year, the Federal Tax Service reported that by October 10, 69.9 million tax notices will be placed in the personal account of the taxpayer, in the personal account on the State Services or sent by registered mail if taxpayers do not have access to these services.

According to the Federal Tax Service, the total amount of taxes payable on registered vehicles and real estate of individuals in notifications is х452.8 billion (+10% by 2025).

Starting from August 1, 2026, notifications are sent electronically to all users of the State Services portal, with the exception of taxpayers who sent notifications to the tax authorities about the termination of obtaining documents using the State Services portal.

If the tax notice cannot be transmitted in electronic form through the personal account of the taxpayer for individuals or the portal "Public Services", it is sent by registered mail. As well as the taxpayer has the right to receive a tax notice on paper in any tax authority or in the MFC on the basis of an application.

What taxes are listed in the 2026 notice

This year’s notice contains information on taxes for 2025:

transport, land, property of individuals, personal income tax.

The FTS told about the main changes in the taxation of property of individuals in 2026.

Transport tax

Veterans of military operations, members of the SVO and members of their families referred to in subparagraphs 9.1 - 9.5 of paragraph 1 of Article 407 of the Tax Code are exempt from tax. When calculating the tax, a list of passenger cars with an average cost of в10 million for 2025, posted on the website of the Ministry of Industry and Trade of Russia, was used.

Land tax

Participants of the SVO and members of their families specified in subparagraphs 9.1 - 9.5 of paragraph 1 of Article 407 of the Tax Code are granted a tax deduction for 600 square meters of land. Land plots located in territories with emergency, emergency or WHO regimes are exempt from taxation and if a decision on evacuation is made against residents.

Property tax of natural persons

When calculating the tax, a coefficient of a 10% limitation on tax growth compared to the previous tax period is used. Exempt from taxation are real estate objects located in territories with emergency, emergency or WHO regimes and if a decision on evacuation is made against residents.

Information on tax rates and benefits can be found in the section "Reference information on rates and benefits for property taxes" on the website of the Federal Tax Service of Russia.

Why does the tax notice have personal income tax

In 2025, the amendments introduced to the Tax Code of Russia began to operate. The main innovation is the progressive scale of personal income tax rates. Now the amount of tax depends on the total amount earned for the year.

Personal income tax will be specified in the notice, for example, if income is received in the form of interest on deposits, the tax was not previously withheld by the tax agent, income is received in the form of winnings from participation in gambling.

All tax bases are summed up by type of income:

Salary and other payments from the employer, rental income, winnings, etc. - rates of 13%-22% apply to them. Sale or gift of property, transactions with securities, interest on deposits and other passive income - 13%-15%. District coefficients and allowances, payments to SVO participants - 13%-15%. Winnings in promotions and lotteries (special rates remain for non-residents of Russia) - 9%, 15%, 30% or 35%.

What to check in the tax notice

Having received the notification, do not rush with payment - first it must be carefully checked, it is most convenient to do it directly in the personal account of the taxpayer, in the section "Property", advises Doctor of Economic Sciences, chief researcher of the Institute for Research of Social and Economic Transformations and Financial Policy of the Financial University under the Government of the Russian Federation Olga Sinenko.

“First of all, check the list of properties: whether all the apartments, houses, plots and cars listed in the notice actually belong to you, and whether any of them are those that you have already sold. And vice versa: the absence of an object in the notification does not always mean that you will not have to pay - perhaps the information simply did not have time to update, and it is better to clarify this in advance so as not to receive additional charges with penalties later, the expert continues.

Then check the tax base and the period of ownership: for example, if the car was sold in April, and the tax is calculated for the whole year, this is a reason to clarify. “Separately, it is necessary to make sure that the benefits applied are correct – many categories of citizens (pensioners, disabled people, large children) have the right to reduce tax payments,” she concluded.

What to do if there is an error in the tax notice

Finding an inaccuracy – an inflated amount, an extra object or an unrecorded benefit – you should not ignore the notification or pay at random. The easiest way is to submit an application in free form through the personal account of the taxpayer (“Report an error” next to the amount on a single tax account) or through “Public Services”, attaching supporting documents (for example, there are no charges for existing objects, inconsistencies in characteristics or details of objects, etc.), Sinenko advised.

After that, the tax service will conduct an inspection, and upon confirmation of the error will make a recalculation, issuing a new notice with the correct amount. “It is important to remember that until the time of correction, the obligation to pay remains, but penalties are charged only on the actual debt, and not on the wrongly inflated one. And even if the notification did not come either electronically or by mail, it does not remove the obligation to pay - it is better to contact the tax or MFC yourself, she added.

Why didn’t the tax notice arrive

If you have not received a tax notice this year, check it in the personal account of the taxpayer - an individual or in the personal account on the Public Services. It is also possible to obtain a document in any tax inspectorate or MFC in person or in paper form through the Russian Post on application, if there is no account in Gosuslugi and in a personal account on the FTS website.

In addition, notifications may not come:

there are no objects of taxation for 2025; there are benefits, deductions or other grounds established by law that completely exempt from paying tax; if the total amount of taxes is less than 300, except for the cases provided for in paragraph 4 of Article 52 of the Tax Code.

How to Pay a Tax Notice

You can pay taxes in different ways:

through the "Public Services"; in the personal account of the taxpayer; in the bank's mobile application using the QR code from the notification; in the bank according to the details.

How to Pay on Public Services

Wait for the notification with the amount of tax and payment details to arrive in the personal account on the "State Services". Check the amount to pay in the main menu in the section "Payments". Select “To Pay”, check and pay the tax with a single tax payment (UNP).