What is Law 425-ФЗ about?
Federal Law No. 425-ФЗ, adopted on 28 November 2025, introduces changes to multiple chapters of Russia’s Tax Code starting from tax period 2026. The law revises property tax, transport tax, and real estate valuation methods, among others, for individuals and entities. (nalog.gov.ru)
Core changes relevant for individuals and families
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Transport tax exemptions: Heroes of the Soviet Union/Federation and holders of the Order of Glory (all three classes) are now exempt from transport tax for one vehicle with the maximum computed tax in their regional jurisdiction—but not for cars taxed with a ×3 coefficient or for air/water vehicles (except motorboats). Effective tax period 2026. (nalog.gov.ru)
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Property tax deductions for families: Physical persons with three or more children under 23 years old, in full-time education, now receive deductions on property tax based on cadastral cost—5 m² per child for apartments/rooms, or 7 m² for houses. Applies to tax period 2026. (nalog.gov.ru)
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Real estate located in special regime zones exempted: Properties in territories declared emergency zones or where forced relocation has been enacted are now fully exempt from property tax during such periods. (nalog.gov.ru)
How valuation and filing have shifted
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Real estate complexes considered “commercial/office” are added to regional lists where cadastral value becomes the tax base—this tends to increase tax as opposed to previous book or market value measures. (nalog.gov.ru)
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Starting August 1, 2026, delivery of tax notifications shifts for those registered via ЕСИА—automatic notifications via the unified portal, reducing paper correspondence and moving communication to digital channels. (nalog.gov.ru)
Actionable checklist for taxpayers
- Review if you're eligible—do you hold the Order of Glory, a Hero title, or a title with specific exemptions? Does your family composition qualify for child-based deductions?
- Audit your property portfolio—check if any property is in mandatory evacuation zones or has been affected by emergency regulations.
- Adjust tax planning accordingly—if you own multiple vehicles, choose which one you’ll claim the exemption for (remember excluded types).
- Update contact method and portal registration—to ensure timely notification delivery via Госуслуги if registered in ЕСИА; otherwise, notification may default to paper mail or visit to tax office.
Example
Maria lives in Moscow with three full-time university-aged children under 23. She owns a two-bedroom apartment and a large family car subject to a 1× coefficient. She will receive:
- Property tax deduction of 5 m² per child = 15 m² subtracted from cadastral value for tax base.