Income in the 3-NDFL declaration: indicate with or without personal income tax? Clarifications for

Filling out the 3-NDFL declaration is a procedure that raises questions even among experienced taxpayers. One of the most common controversial points: Is it necessary to indicate income taking into account withheld personal income tax or without it?. An error in this paragraph can lead to incorrect calculation of the tax base, overpayment, or, worse, to fines for underreporting income. In 2026, the rules remain the same, but the nuances depend on the type of income and payer status.

According to Tax Code of the Russian Federation (Articles 210, 224), the declaration reflects total income before tax. However, in practice, many people confuse this requirement with the data from the 2-NDFL certificate, which indicates both the “amount of income” and the “amount of tax.” Let's figure out why this happens, what exceptions exist, and how to avoid common mistakes when filling out the form.

In this article you will find not only theoretical explanations, but also practical examples of calculations for different situations: salary, sale of property, dividends and other income. You will also learn what to do if the tax agent has already withheld personal income tax, but you are required to file a return.

1. Basic rule: income in the declaration is always “dirty”

The main principle of filling out 3-NDFL is: the declaration indicates the full amount of income without tax deduction. This means that if you received a salary of 100,000 rubles, and the employer withheld 13,000 rubles of personal income tax from it, the declaration should include exactly 100,000 rubles, not 87,000.

Why is this so? Because the declaration reflects tax base - the amount with which should be paid tax, and not what you actually received in your hands. The Tax Code operates with the concept of “income” and not “net income after deductions”. This rule applies to:

• 💰 Salary and other remuneration under the employment contract
• 🏠 Income from the sale of property (apartments, cars, land)
• 📈 Dividends and interest on deposits
• 🎁 Gifts and winnings (if they are subject to personal income tax)

The only exceptions are those cases when the income initially comes to you less tax (for example, some types of insurance payments). But such situations are rare and are usually stipulated separately in tax legislation.

2. Why is there confusion with the 2-NDFL certificate?

Many taxpayers mistakenly transfer data from the 2-NDFL certificate to the 3-NDFL declaration, not understanding the difference between these documents. There are two key fields in the 2-NDFL certificate:

• 📄 Amount of income - this is "dirty" income up to tax withholding.
• 💸 Amount of tax withheld - this is the 13% (or other percentage) that the employer has already transferred to the budget.

In the 3-NDFL declaration you need to indicate only the first amount — the one in the “Income amount” field. The second amount (tax withheld) will be taken into account later, in the section Tax deductions or Tax amounts withheld by tax agents.

Example: certificate 2-NDFL states: Amount of income: 1,200,000 ₽
Amount of tax withheld: 156,000 ₽

In the declaration you indicate 1 200 000 ₽ as income, and 156 000 ₽ - as withheld tax in the appropriate section.

3. How to indicate income if personal income tax was not withheld

Situations where tax is not withheld by the tax agent are less common, but they require special attention. For example:

• 🏢 You received income from a foreign company that is not a tax agent in the Russian Federation.
• 💼 You sold property that you owned for less than 3/5 years (for real estate) and did not file the declaration on time.
• 🎁 You were given an expensive gift (more than 4,000 ₽ from an individual or any amount from a legal entity).

In such cases you are required to calculate your personal income tax yourself and indicate in the declaration:

1. The full amount of income (without tax deduction).
2. The calculated amount of tax to be paid (13%, 15%, 30% or 35% depending on the type of income).

Example: you sold a car for 800,000 rubles, which was owned for less than 3 years. In the declaration you indicate: Income: 800,000 ₽
Tax payable: RUB 104,000 (13% of RUB 800,000)

If you have documents confirming the costs of purchasing this car (for example, 600,000 ₽), you can apply a deduction and pay tax only on the difference: 13% × (800 000 − 600 000) = 26 000 ₽.

What happens if you indicate income minus personal income tax?

If you indicate “net” income in your declaration (for example, 87,000 rubles instead of 100,000 rubles), the tax office will regard this as understatement of income by RUB 13,000. As a result:

1. You will be charged additional tax: 13% of 13,000 ₽ = 1,690 ₽.

2. They will impose a fine: 20% of the arrears (338 rubles) or 40% (676 rubles) if they prove intent.

3. They may require a penalty for late payment (1/300 of the Central Bank refinancing rate for each day).

4. Table: Examples of filling out declarations for different incomes

Income type	Amount of income (in declaration)	Has personal income tax been withheld?	What to indicate in 3-NDFL
Salary (according to employment contract)	100 000 ₽	Yes (RUB 13,000)	Income: 100,000 ₽ Withheld tax: RUB 13,000
Sale of an apartment (less than 3 years of ownership)	3 000 000 ₽	No	Income: 3,000,000 ₽ Tax payable: RUB 390,000 (or less if there is a deduction)
Dividends from a Russian company	50 000 ₽	Yes (RUB 6,500)	Income: 50,000 ₽ Withheld tax: 6,500 RUR
Income from renting out an apartment (without a contract)	200 000 ₽	No	Income: 200,000 ₽ Tax payable: RUB 26,000
Winning the lottery (more than 4,000 ₽)	50 000 ₽	No (unless retained by the organizer)	Income: 50,000 ₽ Tax payable: 15,000 ₽ (30%)

Please note: in cases where tax couldn't resist (for example, when selling property or renting it out), you must independently calculate and pay it before July 15 of the year following the reporting year. If personal income tax is withheld (as in the case of wages or dividends), it does not need to be paid again - just indicate it in the declaration.

5. Common mistakes and how to avoid them

Even experienced accountants sometimes make mistakes when filling out 3-NDFL. Here are the most common:

• 🔢 Indication of "net" income (for example, 87,000 ₽ instead of 100,000 ₽). This leads to an understatement of the tax base.
• 📑 Not accounting for all sources of income (for example, they forgot to indicate interest on a deposit or income from the sale of a garage).
• 💱 Incorrect tax calculation for income with different rates (for example, 13% for salaries and 35% for winnings).
• 📅 Missing the deadline for filing a declaration (until April 30) or tax payment (until July 15).

To avoid mistakes, follow this checklist:

All income for the year is indicated (including salary, sales, dividends, rent)

Income is indicated in full (without deduction of personal income tax)

The withheld tax has been moved from 2-NDFL certificates to the section "Tax amounts withheld by tax agents"

All possible deductions have been applied (standard, social, property)

The details for tax transfer have been verified (if additional payment is required)

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If you doubt the correctness of the calculations, use free service "Taxpayer Personal Account" on the Federal Tax Service website. There is a built-in calculator that will help you check the amounts.

6. Features for individual entrepreneurs and self-employed people

Individual entrepreneurs and self-employed persons are also required to file a 3-NDFL declaration, but special rules apply to them:

• 📊 IP on OSNO indicate income and expenses in the accounting book, and reflect in the declaration tax base (income minus expenses). Personal income tax is calculated from this base.
• 💼 IP on the simplified tax system do not pay personal income tax on business activities (except for dividends), but must declare other income (for example, from the sale of personal property).
• 📱 Self-employed pay professional income tax (PIT) and do not submit 3-NDFL on income taxed by NPA. But if they have other income (for example, from the sale of a car), they must be declared.

Example for individual entrepreneur on OSNO:

Income for the year: 5,000,000 ₽

Expenses (confirmed): RUB 3,000,000

Taxable base: RUB 2,000,000

Personal income tax payable: 260,000 ₽ (13%)

The declaration indicates 5 000 000 ₽ as income, and 3 000 000 ₽ - as expenses. The tax is calculated on the difference.

⚠️ Attention! Individual entrepreneurs on a patent (PSN) and UTII do not pay personal income tax on income from business activities, but are required to declare other income (for example, from the sale of property or wages under an employment contract).

7. What to do if a mistake is made

If you have already submitted a declaration and realized that you indicated your income incorrectly (for example, with the deduction of personal income tax), you must:

1. Submit updated declaration (adjusted) with the correct amounts.
2. If due to an error there was tax underpaid, pay it additionally along with penalties (calculated automatically in your “Personal Account”).
3. If there was a tax overpaid, you can return the overpaid amount or offset it against future payments.

An updated declaration can be submitted at any time, but the sooner you do this, the less penalties there will be. If an error is detected up to depending on how the tax authorities discovered it, no fines are applied (Article 81 of the Tax Code of the Russian Federation).

Example: you indicated an income of 87,000 rubles instead of 100,000 rubles. The tax base was underestimated by 13,000 rubles, and the tax by 1,690 rubles. You need:

1. Submit an updated declaration with an income of 100,000 rubles.

2. Pay an additional 1,690 ₽ + penalties (if the delay is more than 30 days).

⚠️ Attention! If the tax office itself finds a mistake and charges additional tax, you face a fine of 20% of the arrears. If intent is proven - 40%. Therefore, it is better to quickly correct the declaration yourself.

FAQ: Answers to frequently asked questions

❓ Is it necessary to indicate in the declaration income from which personal income tax has already been withheld (for example, salary)?

Yes, it is necessary. The declaration reflects total income before tax, even if personal income tax has already been withheld and transferred to the budget. In the appropriate section, you will indicate the amount of tax withheld to avoid double taxation.

❓ What if the 2-NDFL certificate indicates income minus tax?

This is the employer's mistake. In certificate 2-NDFL always The full amount of income must be indicated (column “Amount of income”) and separately the withheld tax. If the certificate is filled out incorrectly, request a corrected version from the accounting department.

❓ Is it possible not to indicate in the declaration income from which personal income tax is withheld (for example, dividends)?

No, you can't. All income must be declared, even if tax is withheld. An exception is income not subject to personal income tax (for example, the sale of property owned for more than 3/5 years, or gifts from close relatives).

❓ How to indicate income from the sale of a car if the buyer transferred money to the card?

In the declaration you indicate full transaction amount (the one specified in the purchase and sale agreement). If the amount exceeds 250,000 rubles (for property less than 3 years of ownership), calculate the tax on the difference between income and purchase expenses (if there are supporting documents).

❓ What happens if you don’t file a declaration if the personal income tax has already been withheld?

If you are required to file a return (for example, you sold property or received income from a foreign source) but did not do so, you face a fine of 5% of the unpaid tax amount for each month of delay (but not less than 1,000 ₽). Even if the tax is withheld, a return must be filed!