Is it possible to pay taxes in parts: all legal ways in

Tax payments often become a serious burden on the budget, especially if the amount goes beyond monthly income. The question of the possibility of paying taxes in installments is relevant for individuals, individual entrepreneurs (IP) and even legal entities. In 2026, the legislation provides for several mechanisms to distribute the tax burden over time - from official installments to investment deductions.

However, not all methods are universal: some are available only under certain conditions (for example, for individual entrepreneurs or when purchasing real estate), others require approval from the tax office. In this article we will look at what taxes can be paid in installments, how to apply for an installment plan or deferment, what pitfalls await payers, and what to do if the tax office has denied the benefit. We will also consider alternative options - for example, reducing the tax base through deductions or debt restructuring.

It is important to understand: Tax Code of the Russian Federation does not provide for an automatic right to staged payments. Each case is considered individually, and violation of the conditions may lead to fines or enforcement. Therefore, before dividing payments, it is worth weighing all the risks and studying current regulations.

1. Installment plan for taxes: who can use it and how to apply

Installments are the most direct way to divide your tax payment into parts. According to Article 64 of the Tax Code of the Russian Federation, it is provided for a period of 1 month to 1 year (in exceptional cases - up to 3 years) and involves monthly or quarterly payments. The main condition: the payer must have good reasons why he cannot pay the amount immediately.

Such reasons include:

• 💰 Seasonal decline in income (for example, individual entrepreneurs in the field of tourism or agriculture).
• 🏥 Difficult financial situation due to illness, loss of work or force majeure (fire, natural disaster).
• 📉 Large one-time payment, which exceeds 10% of annual income (for example, tax on the sale of an apartment).
• 🏢 Reorganization or bankruptcy (for legal entities).

To receive an installment plan, you need to submit an application to the tax office at your place of registration. Documents confirming the reason are attached to it (certificates of income, medical reports, purchase and sale agreements, etc.). From 2026, an application can be submitted through the taxpayer’s personal account on the Federal Tax Service website - this speeds up the review process to 10 working days.

⚠️ Attention: If the tax office approves the installment plan, but you miss at least one payment, it may be cancelled. In this case, you will have to pay the entire remaining amount at once + late fees.

2. Deferment vs installments: what is the difference and which is more profitable

Many people confuse installments and deferment, but these are different mechanisms. Postponement (Article 64 of the Tax Code of the Russian Federation) allows you to postpone the tax payment deadline to a later period (up to 1 year), but without division into parts. That is, you pay the entire amount later, but in a single payment. Installment plans mean splitting the payment into equal shares.

When is deferment beneficial:

• 📅 If you need temporary respite (for example, you expect money to arrive in 2-3 months).
• 💼 If the tax amount is small, it is not practical to divide it into parts.
• 📈 If you are sure that you can pay the full amount later without compromising your budget.

The advantage of a deferment is that it is easier to arrange: you do not need to calculate a payment schedule. However, if you do not meet the new deadline, penalties will begin to accrue (1/300 of the Central Bank refinancing rate for each day of delay). For comparison: when paying in installments, penalties are not charged if you follow the schedule.

Criterion	Installment plan	Postponement
Payment division	Yes (in equal parts)	No (single payment later)
Maximum term	Up to 3 years	Up to 1 year
Penalties subject to conditions	Not credited	Not credited
Complexity of design	Above (need payment schedule)	Below

3. Investment tax deduction: how to reduce tax on real estate purchases

If you pay tax on the sale of property (for example, an apartment or car), you can use investment tax deduction (Article 219.1 of the Tax Code of the Russian Federation). It allows you to reduce the tax base by the amount spent on the purchase of new property. In fact, this is not dividing the payment into parts, but reducing it - but the result is similar: you pay less right away.

Conditions for deduction:

• 🏠 Selling property you owned less than 3 years (for real estate) or less than 5 years (for other property, for example, cars).
• 💸 Buy new property in the same tax period (or within 3 months after the sale).
• 📄 Provide tax documents confirming the purchase (agreement, payment orders).

Example: You sold an apartment for 5 million rubles (ownership for less than 3 years) and bought a new one for 4 million. The sales tax will be 13% of (5 million – 4 million) = 130 thousand rubles instead of 650 thousand rubles. Thus, you save 520 thousand rubles, which can be used to pay off the remaining tax.

⚠️ Attention: The investment deduction does not apply if the property being sold has been owned for longer than the minimum period (3 or 5 years). It also does not add up to the property deduction (1 million rubles for real estate).

What to do if you don’t have time to buy a new property on time?

If you sold the property but did not manage to buy a new one within 3 months, the deduction does not apply. However, you can try to arrange an installment plan for the remaining tax amount (see section 1).

4. Tax debt restructuring: when possible

If you already have a tax debt (for example, due to late payment), it can be restructured - that is, a new payment schedule can be agreed upon with the tax office. This differs from installment plan in that the restructuring applies to late payments, and not to current taxes.

Conditions for restructuring:

• 📅 Debt must be no older than 5 years.
• 💵 Debt amount - no less 500 thousand rubles (for individuals) or 1 million rubles (for individual entrepreneurs and legal entities).
• 📉 You have no outstanding fines or penalties for other taxes.

The restructuring process includes:

1. Submitting an application to the tax office justifying the reasons for the debt.
2. Agreeing on a payment schedule (usually for up to 3 years).
3. Signing an agreement with the Federal Tax Service.

If the tax authorities approve the restructuring, penalties will stop accruing, and the amount of debt will be divided into equal parts. However, if you violate the schedule, the agreement will be terminated and the debt will have to be repaid in full + penalties for the entire period.

Application for restructuring (form according to KND 1150056)|

Passport and Taxpayer Identification Number|

Certificate of income (2-NDFL or according to the bank form)|

Extract from the Unified State Register of Real Estate (if the debt is related to real estate)|

Documents confirming the reason for the debt (for example, a certificate of temporary disability)-->

5. Alternative ways to reduce your tax burden

If installments or deferrals are not available, you can consider other legal ways to reduce the tax amount or distribute it over time:

1. Tax deductions

• 🏥 Social deductions (treatment, training, charity) - reduce the tax base for personal income tax.
• 🏠 Property deduction (purchase of housing) - returns up to 13% of the value of the property.
• 👨‍💼 Professional deductions (for individual entrepreneurs and self-employed) - tax is reduced by the amount of confirmed expenses.

2. Reducing the tax base for individual entrepreneurs

• 📊 Go to simplified taxation system (STS) with the object "income minus expenses".
• 💳Usage patent system (for certain types of activities).
• 📉 Application tax holidays (for beginning individual entrepreneurs in some regions).

3. Deferred payments for business

• 🏢 Tax holidays for small businesses in priority sectors.
• 📅 Carry forward of losses for future periods (for simplified taxation system and OSNO).

Example: an individual entrepreneur on the simplified tax system “income” pays 6% of revenue. If he switches to “income minus expenses” (15%), but confirms expenses at 70% of income, the actual tax burden will drop to 4.5% (15% of 30% of profit).

6. What to do if the tax office refuses an installment plan or deferment

The Federal Tax Service’s refusal to grant an installment plan or deferment is not a death sentence. You have several options:

1. Appeal the decision

• 📝 Write complaint to a higher tax authority (regional Federal Tax Service) within 1 month after refusal.
• ⚖️ Contact court (if the tax office violated the review procedure).

2. Look for alternative sources of financing

• 💳 Take consumer loan at a low interest rate (sometimes cheaper than penalties for late taxes).
• 🏦 Checkout tax credit at a Federal Tax Service partner bank (some banks offer preferential terms for paying taxes).

3. Agree on debt restructuring

• 📅 If the tax is already overdue, you can try to apply restructuring (see section 4).
• 🤝 Suggest tax settlement agreement (for example, a one-time payment of 70% of the debt in exchange for writing off penalties).

When appealing a refusal, it is important to refer to specific articles of the Tax Code of the Russian Federation and provide additional evidence of your solvency. For example, if you were rejected due to “insufficient grounds,” provide bank statements about upcoming receipts or contracts with clients.

⚠️ Attention: If you missed the appeal period (1 month), it can be restored through the court, but this requires valid reasons (illness, business trip, etc.).

7. Frequent mistakes when paying taxes in installments

Even if you have been approved for an installment plan or deferment, you can run into problems due to ignorance of the nuances. Let's look at typical mistakes:

1. Violation of the payment schedule

• ❌ Missing even one payment can lead to cancellation of installments and the requirement to pay the entire amount at once.
• ✅ Solution: set up auto payment in your bank or reminders in your calendar.

2. Unaccounted penalties

• ❌ If you pay tax late (even as part of a deferment), the balance may be subject to penalties (1/300 of the Central Bank rate per day).
• ✅ Solution: check with the tax office whether the deferment applies to penalties, or whether they need to be paid separately.

3. Incorrect documentation

• ❌ Lack of supporting documents (for example, income certificates) is a common reason for refusals.
• ✅ Solution: before submitting your application, check the full list of documents on the Federal Tax Service website.

4. Ignoring tax requirements

• ❌ If the tax office requested additional information and you did not respond within the deadline (10 days), the application may be rejected.
• ✅ Solution: Respond to requests promptly, even if they seem formal.

Another common mistake is trying to split the tax into parts. after the payment deadline. In this case, debt is first formed, and only then can we talk about restructuring (which is more difficult than arranging for installment plans in advance).

FAQ: Answers to frequently asked questions

Is it possible to pay transport tax in installments?

Yes, transport tax can be divided into parts through installments or deferment if its amount exceeds 10% of your annual income. To do this, submit an application to the tax office with justification (for example, temporary loss of work). You can also reduce your tax by applying for a benefit (for example, for pensioners or owners of environmentally friendly cars).

What taxes cannot be paid in installments?

Not subject to crushing:

• VAT (for legal entities) - must be paid in a single payment.
• Excise taxes and customs duties.
• Taxes withheld at source (for example, personal income tax on employee salaries).

For these taxes, only deferment (postponement of the payment deadline) is possible, but not installments.

How long does it take to process an application for installment plan?

Review period: up to 30 days from the moment of submission of the complete package of documents. If you submit through the taxpayer’s personal account, the answer may be given faster (up to 10 business days). In case of refusal, the tax office must indicate the reason in writing.

Is it possible to apply for tax installments through State Services?

No, at the moment you can only apply for an installment plan or deferment:

• Via taxpayer personal account on the Federal Tax Service website.
• Personally in tax office at the place of registration.
• By mail (registered mail with notification).

Government services do not support this function.

What happens if you don't pay tax at all?

If you ignore tax obligations:

• Will start to accrue penalties (1/300 of the Central Bank rate per day).
• After 3 months of delay, the tax office may collect debt through court (seizure of accounts, property).
• Possible for individual entrepreneurs and legal entities suspension of account transactions.
• In extreme cases - administrative or criminal liability (for example, under Article 198 of the Criminal Code of the Russian Federation for tax evasion).

Therefore, it is better to agree on installments or restructuring than to ignore payments.