Russia has clarified the procedure for paying tax on the sale of cars in 2026. Kaplan Panesh, Deputy Chairman of the State Duma Committee on Budget and Taxes, explained under what conditions a driver will pay 13% personal income tax, and when he can legally avoid payment.
The sale of a car is recognized as income, therefore, according to the general rule, income tax is withheld from the difference between the transaction price and the purchase costs. However, the law provides for two grounds for complete exemption from personal income tax. Tax is not paid if the car has been owned for more than three years or if the sale amount does not exceed 250 thousand rubles.
When a car is sold at a price lower than the purchase price, tax is also not levied, since there is no income. However, in this case, the seller must submit a declaration in the form 3-NDFL and submit it to the tax office. The period of ownership is counted from the moment the purchase and sale agreement is concluded.
The declaration for the sold car must be submitted before April 30 of the year following the year of the transaction. For cars sold in 2025, you need to report before April 30, 2026. The tax itself is paid until July 15. The deputy stressed: even if the calculation showed a zero amount to be paid, the declaration is still required to be submitted - the exception applies only to transactions up to 250 thousand rubles.
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