Real estate sales are always a responsible event, and if there were several transactions in a year, then tax reporting becomes more complicated. Many owners are faced with confusion: how to reflect in the Declarations 3-NDF income from the sale of two apartments, a house and a garage? Do I have to pay tax on all objects or can deductions be applied? In this article, we will understand current rules of 2026We will show you how to fill out each section of the declaration, and warn about typical mistakes, due to which the tax office may return the document for revision.

The main point is that the law distinguishes between minimum (3 or 5 years) and tax-reliefThis can be applied to only one object per year. If you sold, for example, an apartment, received by inheritance, and a cottage, bought 2 years ago, then the tax rules for them will be different. We will analyze each case in detail - from collecting documents to sending a declaration to the FTS.

1. When do I need to apply for 3-NDFL when selling real estate?

Declaration 3-NDFL must hand over all individuals who in the reporting year received income from the sale of property - whether it is an apartment, house, land or garage. But there are important nuances:

  • 📅 Term of ownership less than 3 years (or 5 years for properties not obtained from close relatives after 2016) – income is taxable 13%Unless you've applied the deduction.
  • ⏳ Term of ownership 3+ years - you do not need to pay the tax, but you will still have to submit the declaration (except for cases when the property was inherited / gifted from close relatives and was owned for ≥ 3 years).
  • 🏠 Selling several properties Each of them is reflected in the declaration separately, even if the transactions were held on the same day.

For example, if you sold in 2023:

  • 🔹 Apartment bought in 2020 (ownership 3 years) - tax is not withheld, but a declaration is required.
  • 🔹 Dacha purchased in 2022 (possession 1 year) - income is taxed, unless a deduction is applied.
⚠️ Attention: If you sell the property cheaper 70% of the cadastral value (for objects purchased after 2016), the tax authority has the right to additionally charge tax on the difference. This rule applies even if you own 3+ years!
📊 How many properties did you sell in 2023?
One.
Two.
Three or more.
I haven't sold yet.

2. What documents will be needed to complete the declaration?

To fill in properly 3-NDFLPrepare the following documents:

  • 📄 Sales contracts for each object sold (originals or copies).
  • 💰 Payment documents: receipts of receipt of money, statements from the account (if payment was non-cash).
  • 📊 Cadastral certificate the value of the property as of January 1 of the year of sale (if the property is purchased after 2016).
  • 🏡 Property rights documents: extract from the USRN, certificate of registration (if issued before 2016).
  • 📅 Duration of tenure papers: a contract of donation, inheritance, privatization (if the object is not received by sale).

If you plan to apply deduction, additionally, it will be required:

  • 📝 Declarations of previous years (if the deduction was carried over).
  • 💸 Expenditure documents for purchase / repair (checks, acts, contracts).

☑️ Documents for 3-NDFL when selling real estate

Done: 0 / 5

If you sold the property at a price below the cadastral value multiplied by 0.7, the tax office will automatically recalculate the income according to the formula: Cadastral value × 0.7 Even if the contract contains a smaller amount.

3. How to reflect several objects in the declaration: step-by-step instructions

In the declaration 3-NDFL Each property sold is filled in on a separate sheet Annex 1 (Section "Income from sources in Russia"). Let’s look at the sale of two apartments:

  1. Step 1. Fill out the title page

    Specify your name, TIN, address, tax inspection code (can be found on the FTS website at the address of registration). In the field "Adjustment number" For the first declaration, put 0--.

  2. Step 2. Section 1 "Income information"

    This shows the total amount of tax payable. If you have sold several properties, the tax is calculated on each individually and then added up.

  3. Step 3. Annex 1 (sheets A and B)

    For each object, a separate sheet is filled:

    • 📌 In the count "Income Code" specify 1510 (Income from the sale of real estate).
    • 📌 In the count "Amount of income" The cost of the contract (but not lower) 70% of the cadastral value).
    • 📌 In the count "Deduction Code" — 903 (property deduction) or 906 (deductance of purchase costs).
  • Step 4. Calculation of the tax base

    If you apply a deduction, indicate its amount in Annex 5 (for deduction of expenses) or Annex 6 (for property deduction).

    • Example of filling for two apartments:

    Parameter Apartment 1 (ownership 2 years) Apartment 2 (ownership 5 years)
    Sale price (contract) 5 000 000 ₽ 3 500 000 ₽
    Cadastral value × 0.7 5 200 000 ₽ —
    Income for tax 5,200,000 rubles (because of the above the contractual) 0 rubles (ownership ≥3 years)
    Deduction (1 million rubles) 1 000 000 ₽ —
    Tax base 4 200 000 ₽ 0 ₽
    Tax 13% 546 000 ₽ 0 ₽
    💡

    If you sold the property at a price below the cadastral × 0.7, but want to avoid additional tax, attach to the declaration independent valuation from an accredited appraiser. This will help prove the real price of the transaction.

    4. How to apply tax deductions when selling several properties?

    When selling real estate, two types of deductions can be used:

    1. Property deduction (1 million rubles per year)

      Maximum deduction amount - 1 000 000 ₽ All properties sold in the year. For example, if you sold two apartments for 4 million rubles and 3 million rubles, the deduction will be distributed proportionally or fully to one property (at your choice).

      Important: The deduction cannot be transferred to the next year - if in 2023 you used 1 million rubles, then in 2026 the right to a deduction for the sale of real estate burns down.

    2. Deduction of purchase costs

      Instead of the standard 1 million rubles, you can reduce your taxable income by the actual expenses for the purchase, construction, or repair of the property. For this, you must provide receipts, contracts, and payment documents.

      Example: you bought an apartment for 4 million rubles, and sold for 4.5 million rubles. Only the difference of 500 000 rubles (if the term of ownership is less than 3 years) will be taxed.

      • 💡 The deduction can be applied to only one object. - even if they sold a few. Choose one where the tax burden is higher.
      • 📉 If the deduction does not cover incomeThe balance is carried over to the following year (but only for deduction of expenses, not for property!).
      • 🏢 For commercial real estate (offices, shops) deductions do not apply - the tax is considered from the full amount.
      ⚠️ Attention: If you have sold a property that you inherited or donated and have owned it for less than 3 years, then Subtract the purchase costs cannot be applied Only a property deduction of 1 million rubles.
      What if the deduction does not cover the tax?

      If the deduction amount (1 million rubles) is less than your income from the sale, then the tax will be calculated on the difference. For example:

      Sales income: 6 million rubles

      - Deduction: 1 million rubles

      Tax base: 5 million rubles

      Tax: 5 million × 13% = 650,000 rubles

      In this case, you can try to apply a deduction of expenses (if there are documents about the purchase) or distribute the deduction between several objects (if you sold them in the same year).

      5. Typical mistakes when filling out 3-NDFL and how to avoid them

      The tax office often returns the returns for revision due to the following errors:

      • 🔢 Wrong income code instead 1510 (Real estate sales) indicate 1520 (transport sales)
      • 📉 Understatement of income If the price in the contract is lower 70% of the cadastral valueBut that's not justified.
      • 📄 Absence of documents - copies of contracts, payments or cadastral certificate are not attached.
      • 🔄 Confusion with deductions - try to apply property deduction and deduction of expenses simultaneously to one object.
      • ⏰ Missing deadline for delivery - The declaration must be submitted before April 30 the year following the year of sale.

    To avoid problems:

    1. Check it out. income-code according to the current classifier of the FTS (for 2026 - the order of the FTS from 03.10.2018 No MMV-7-11/566@).
    2. If the property is sold below the cadastral value, You must make a justification. (e.g., the valuation act or the market price statement).
    3. Prepare for deduction of expenses checks and contracts Without them, the tax office will not accept a reduction in the tax base.
    💡

    The most common mistake is to indicate in the declaration the sale price below 70% of the cadastral value without justification. In this case, the tax will automatically add tax on the "cadastral" amount, even if the transaction was real.

    6. Time limits for the submission of the declaration and payment of tax

    Declaration 3-NDFL You must submit:

    • 📅 Until April 30. the year following the year of sale (for example, for transactions in 2023 - until 30.04.2026).
    • 💳 Tax must be paid by July 15 of the same year (for the declaration for 2023 - until 15.07.2026).

    If you missed the deadline for the return, but the tax payable is zero (for example, owned real estate ≥ 3 years), there will be no penalty. However, if the tax is not paid on time, the following are charged:

    • 💸 5% fine of the unpaid amount for each month of delay (minimum 1000 rubles).
    • 📈 peny 1/300 refinancing rate of the Central Bank for each day of delay.

    Methods of filing a declaration:

    • 🖥️ Through the personal account of the taxpayer (The best way to do this is to check the error itself.)
    • 📄 On paper. - personally in tax or by mail (by order letter with an inventory of the investment).
    • 📱 Through the mobile application "Taxes FL" (available for iOS and Android).
    ⚠️ Attention: If you have sold the property in December 2023But the money was only given to January 2026The income is still reflected in the declaration for 2023 (by the date of transfer of ownership, not payment).

    7. Features for non-residents and foreigners

    If you You are not a tax resident of the Russian Federation (resided in Russia less than 183 days a year), the tax on the sale of real estate will be 30% instead of 13 percent. In doing so,

    • 🌍 Deductions do not apply The tax is calculated on the full amount of income.
    • ⏳ Term of ownership doesn't matter Even if the property has been owned for 10 years, the tax is paid anyway.
    • 📑 The declaration must be handed over even at zero tax (for example, if a loss from a sale)

    The exception is if the property was inherited or donated from a close resident relative. In this case, the tax rate can be reduced to 13%, but you will need proof of kinship.

    For foreigners selling real estate in Russia, additional requirements:

    • 🆔 INN - mandatory for filling out the declaration (can be obtained in the tax on the passport).
    • 💱 Currency control If the money came from abroad, the bank may need to be notified.
    • 📂 Notarial translation of documents - if the contracts are in a foreign language.

    Frequent questions about 3-NDFL when selling real estate

    🔹 Do I need to file a return if I sold the property at a loss?

    Yes, it is mandatory to file a declaration, even if the income from the sale is less than the purchase (loss) costs. In this case, you do not need to pay the tax, but you will still have to hand over the reports. The loss can be carried forward to future years (for example, if you sell the property again next year at a profit).

    🔹 Can you apply the deduction of 1 million rubles to each sold object?

    No, property deduction of 1 million rubles is given once a year All properties sold. For example, if you sold two apartments for 2 million rubles and 3 million rubles, the deduction can be distributed between them (for example, 500 thousand rubles for the first and 500 thousand rubles for the second) or applied completely to one of them.

    🔹 What if I sold the property for less than what I bought?

    If the purchase costs exceed the income from the sale, tax is not required. However, the declaration is still mandatory. In this case:

    1. V Annex 1 Please indicate the income from the sale.
    2. V Annex 5 Reflect the purchase costs (with the attachment of documents).
    3. V Section 2 The tax base will be zero.

    The loss can be carried forward to future periods (up to 10 years), but only if you have income from the sale of the property in the following years.

    🔹 What if I sold the property but haven’t received all the money yet?

    The tax base is calculated by date of transfer of ownership (Registration in Rosreestr), not on the fact of receipt of money. For example, if a transaction is registered in December 2023, but payment was received in January 2026, the income is reflected in the declaration for 2023. If the buyer pays in installments, the tax is considered from the full amount under the contract.

    🔹 Do I have to pay tax if I sell my property to a relative?

    Yes, tax rules don't depend on who you're selling property to.35201613%——

    Important: If you sell property to a relative at a low price (for example, for 1 RUB), the tax authority has the right to additionally charge tax on the market value.