Starting in 2026, social deductions apply to expenses incurred since January 1, 2026, and can be processed via employers or tax offices using the updated 3-NDFL format. Submission Methods
Some investment and property deductions can now be claimed in a simplified manner through a pre-filled application in your FNS online account. blanki po nalogovomu vychetu
For more complex deductions, you must fill out official government forms rather than a free-form paper: Starting in 2026, social deductions apply to expenses