Tax Planning
Maximizing Deductions Under the New 3-NDFL Form in Russia
The updated 3-NDFL income tax return form (effective September 1, 2026) adds new lines for deductions for long-term savings and life insurance contributions—key for tax-savvy residents planning ahead.
By NomadicTax Research Team • 5-8 min read • September 16, 2026
## What’s Changed in 3-NDFL
From **September 1, 2026**, Russians filing the 3-НДФL declaration will use a revised form replacing **Order No. ЕД-1-11/333@ (25.05.2026)**. This new form includes:
- A **choice** for taxpayers between taking deductions for **social contributions made in 2025 under life insurance contracts** or applying them toward **long-term savings deductions**. ([nalog.gov.ru](https://www.nalog.gov.ru/rn58/news/activities_fts/16647695/?utm_source=openai))
- Addition of **line 255”** to Application 5 (“Расчёт стандартных, социальных, инвестиционных налоговых вычетов…”) specifically for long-term savings deductions. And a **new code “5”** in line 021 for the type of life insurance contract. ([nalog.gov.ru](https://www.nalog.gov.ru/rn58/news/activities_fts/16647695/?utm_source=openai))
## Who Benefits Most
- Individuals who paid **voluntary life insurance premiums** in 2025 or entered into new long-term savings contracts.
- Taxpayers with diverse deduction portfolios—having multiple deduction entitlements can spread benefit.
## How to Claim Properly
- Ensure contracts are for at least **five years**, with payments made in 2025 to qualify. Contracts entered before 1 January 2025 are eligible only for social deductions; contracts in 2025 onward grant the option. ([nalog.gov.ru](https://www.nalog.gov.ru/rn58/news/activities_fts/16647695/?utm_source=openai))
- Collect receipts and official documentation for all contributions—social deduction or long-term savings—during 2025.
- On tax software or manual fill-out, use the new lines: **line 255** in Application 5 for long-term savings; **code 5** in line 021 for the contract type.
## Examples
- **Example A:** Anna paid voluntary life insurance contributions of RUB 30,000 in 2025 under a contract entered in 2025. She may choose in the 3-НДФL to deduct this under social or long-term savings deduction.
- **Example B:** Boris has a life insurance contract from 2024, qualifies only for **social deduction** (not long-term savings deduction scheme).
## Strategic Tips
- If you expect to hold insurance or savings longer than five years, leaning toward long-term savings deduction could lock in tax planning benefits.
- For individuals whose income fluctuates, projecting taxable income in 2025 may help decide whether social or savings deduction yields greater benefit.
- Keep both sets of documents ready in case of audits—insurance providers, bank statements, proof of contract age and payments.
## Bottom Line
The revised 3-НДФL form gives Russian taxpayers more flexibility to choose deductions. Effective tax planning and strong documentation will enable optimization under the new format.