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)
- 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)
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)
- 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.