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The Federal Tax Service of Russia (FTS) has reminded taxpayers that legal entities must transfer advance payments for transport tax, land tax, and corporate property tax no later than July 28, 2025, for the second reporting period (Q2 or H1 2025, depending on the tax type).
Exceptions for Advance Payments
Advance payments are not required if:
- Regional legislation does not provide for advance payments on transport or corporate property tax; or
- Local (municipal) regulations exempt land tax advances, including laws applicable in Moscow, Saint Petersburg, Sevastopol, and the federal territory of Sirius.
Taxpayers can verify applicable rates, exemptions, and advance payment requirements using the official FTS service:
“Reference information on property tax rates and benefits” available at www.nalog.gov.ru.
Tax Notification Required by July 25
To ensure proper allocation of advance payments within Russia’s budget system, organizations must submit a notification on the calculated amounts of advance payments for transport, land, and property taxes.
- Submission deadline: No later than July 25, 2025
- Submitted to the tax authority at the place of registration
- Submission methods:
- Through telecommunication channels (TKS)
- Via the Taxpayer’s Personal Account for Legal Entities
- On paper, only if the taxpayer is not subject to electronic reporting (i.e., not covered by Art. 80(3) of the Russian Tax Code)
Official guidance on notification procedures can be found in the following FTS letters:
- March 1, 2023 – Letter No. BS-4-21/2346@
- March 14, 2023 – Letter No. BS-4-21/2873@
Extended Deadlines for Specific Regions
Extensions have been granted for taxpayers operating in regions affected by emergencies, as per the following Government Resolutions:
- No. 466 of April 9, 2025 – for taxpayers in Krasnodar Krai, affected by the tanker disaster in the Kerch Strait (December 15, 2024)
- No. 611 of May 8, 2025 – for support measures in Kursk Oblast
Guidelines on applying these extensions are outlined in the FTS letters:
- April 24, 2025 – No. BS-4-21/4212@
- May 16, 2025 – No. BS-4-21/4811@
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