15 July is the last day of payment to NDFL for 2023. These are citizens who were required to submit a tax declaration of 3-NDFL for 2023 up to 2 May 2024 with a calculated tax on payment. Who is obliged to report income for 2023 can be found in a special section on the Russian FNS website.

The tax can be paid throughout the day of 15 July. This is most likely to be done through the electronic tax and duties service on the Russian FNS website. Users of the Personal Tax Payer ' s Liquid Office and the Personal Employee Tax Payer ' s Liquid Office can form a payment document in their personal office and pay online tax.

Since 16 July, NDFL will be charged with a foam on the basis of a 1/300 refinancing rate for the Bank of Russia.