Illustrative photo. Photo from social networks
Gifts from close relatives (parents, children, grandmothers, grandfathers, brothers, sisters) are completely exempt from income tax, regardless of the amount.
Gifts from friends, colleagues, and distant relatives are subject to tax, but taking into account the non-taxable annual limit. For 2026, this limit is 6000 rubles per gift recipient,
What does this mean in practice? If, for example, each spouse received a gift exceeding 6000 rubles from friends and distant relatives, then each of them is obliged to:
- declare the amount exceeding the limit;
- pay income tax at a rate of 13% specifically on this excess amount.
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