Russia’s Federal Tax Service will introduce an updated 3-NDFL tax return form from 1 September 2026, allowing individuals to claim either a social tax deduction or a tax deduction for long-term savings of citizens for eligible insurance premiums paid in 2025.
Russia’s Federal Tax Service (FTS) will introduce an updated 3-NDFL tax return form (KND 1151020) from 1 September 2026, following the enactment of Federal Tax Service of Russia Order No. ED-1-11/333@ dated 25 May 2026. The order amends the 3-NDFL tax return form and the procedure for completing it. The changes allow individuals to claim, at their choice, one of two tax deductions in respect of insurance premiums paid in 2025 under voluntary life insurance contracts.
The available deductions are:
- a tax deduction for long-term savings of citizens under subparagraph 5, paragraph 1, Article 219.2 of the Tax Code of the Russian Federation; or
- a social tax deduction under subparagraph 4, paragraph 1, Article 219 of the Tax Code of the Russian Federation.
The revised Appendix 5, “Calculation of Standard, Social and Investment Tax Deductions, as well as Tax Deductions for Long-Term Savings of Citizens”, includes a new line 255 for reporting the deduction. A new contract type code, 5, has also been added to line 021.
The amendments are intended to implement citizens’ rights to receive the relevant deductions. Where a taxpayer also has grounds for claiming other tax deductions for 2025, all tax deductions must be reported in a single 3-NDFL tax return.
Conditions for claiming deductions
To claim the deductions, the insurance premiums must have been paid in 2025 under contracts concluded for the taxpayer’s own benefit or for the benefit of family members or close relatives, including a spouse, parents, children, grandparents, grandchildren, brothers and sisters.
The contract must have been concluded for a period of at least five years.
Premiums paid under contracts concluded before 1 January 2025 qualify for the social tax deduction. Premiums under contracts concluded in 2025 may, at the taxpayer’s choice, qualify either for the social tax deduction or the tax deduction for long-term savings of citizens.
The order applies to legal relations concerning the provision of the tax deduction under subparagraph 2, paragraph 1, Article 219.2 of the Tax Code of the Russian Federation for the 2025 tax period.
This announcement was made on 24 August 2026.
