The Central Bank of Russia has updated how banks and microfinance organisations (MFOs) must confirm borrower income when calculating the debt service-to-income ratio (DSTI), tightening documentation standards from 1 April 2026 and setting out further limits through 1 July 2027. Under Bank of Russia Ordinance No. 7286-U, account statements may be used only to confirm salaries, pensions, social payments and rental income, while other receipts credited to accounts will require additional supporting documents (for example, certificates for income from deposits or securities). For payroll customers, the Central Bank of Russia will stop accepting internal models to verify non-salary income for supervisory checks from 1 April 2026, with previously approved models allowed for up to one year from their approval date; afterwards, lenders will need supporting documents to include other income sources. A range of income evidence remains acceptable, including documents sourced from government information systems or provided by borrowers such as personal income tax certificates and payroll account statements. From 1 April 2026, lenders must also stop using documents that individual entrepreneurs issue to themselves to estimate their income, although entrepreneurs may still issue salary certificates for employees and confirm their own income using tax returns and ledger books. The simplified approach based on borrower-declared income (via a bank form) will be progressively constrained: declared income is currently capped at the regional per-capita income per Rosstat data, banks must apply an additional 10% discount from 1 July 2026, and the simplified approach is planned to be fully cancelled from 1 July 2027 in favour of officially confirmed income only.
Central Bank of Russia 2026-03-25
Central Bank of Russia tightens DSTI income verification from 1 April 2026 and phases out simplified declared-income calculations
The Central Bank of Russia has revised income verification standards for banks and microfinance organizations (MFOs) when calculating the debt service-to-income ratio (DSTI), effective 1 April 2026. Under Ordinance No. 7286-U, stricter documentation is required, with account statements only confirming specific income types and additional documents needed for other receipts. The simplified income declaration approach will be phased out by 1 July 2027, transitioning to confirmed income only.