A tax deduction is a part of income on which the state allows you not to pay personal income tax. You are either returned the funds previously withheld, or are not credited for a certain amount.

To receive a deduction, you must be a resident of the Russian Federation and have income that is subject to personal income tax. Accordingly, if you receive a salary in an envelope, sit on someone’s neck, or become an entrepreneur using a simplified taxation system, you will not be able to use it.

The financial benefit is not equal to the amount of the tax deduction; it is 13% of it.

You will not be given the entire due amount at one time - only what you managed to pay in the form of contributions during the year.

What are tax deductions?

Standard

Per taxpayer

Citizens of certain categories can receive a tax deduction of 3,000 or 500 rubles every month. The list includes WWII veterans, liquidators of the Chernobyl accident and others. The list is quite extensive and is given in full in the first paragraph of Article 218 of the Tax Code.

If you can claim both tax credits, the larger one will apply.

Per child

For the first and second child, the deduction is 1,400 rubles per month, for the third and each subsequent child - 3,000, for a disabled child - 12,000 rubles. The tax deduction is issued annually and is valid until the month when the annual income exceeds 350,000. So, with a salary of 35 thousand rubles in the last two months of the year, you will have to pay the entire amount.

If the spouses have a child from a previous marriage, the common one will be considered the third. For a single parent, the deduction amount can be doubled.

Social

For charity

You can receive a tax deduction if you transferred money:

• charitable organizations;
• non-profit organizations working in the social sphere, in the field of science, culture, physical education and so on;
• religious organizations.

The entire amount donated to charity can be exempt from taxes, but not more than 25% of annual income.

For education

The tax deduction can be issued not only at the university. This also applies to kindergartens, schools, and additional education institutions that have a state license. Accordingly, the list includes both the child’s music school and the driving school for you.

You can request a deduction at:

• own training of any form;
• full-time education for your own child and supervised children under 24 years of age;
• Full-time education for a brother or sister up to 24 years of age.

The maximum amount for which you can receive a tax deduction is 120 thousand per year for yourself or a brother and sister, 50 thousand for children or wards.

For treatment and purchase of medicines

You will receive part of your taxes back if you confirm the services of a doctor and medications for yourself, your spouse, parents or minor children. Partial compensation for payment of a voluntary health insurance policy is also provided.

The maximum amount with which you can receive a tax deduction is 120,000 rubles per year.

For retirement and life insurance

The deduction is made for contributions:

• to a non-state pension fund;
• to insurance organizations under voluntary pension insurance contracts;
• under voluntary life insurance contracts concluded for a period of at least five years;
• on expenses for the funded part of the labor pension.

The maximum amount with which you can receive a tax deduction is 120,000 per year.

Investment

This tax deduction can be obtained in three cases:

• on income from the sale of securities, if they were owned for more than three years, in an amount not exceeding 3 million;
• for the amount of funds contributed for three years, but not more than 400,000 per year;
• on income from transactions with securities made on an individual investment account for three years.

Property

You are entitled to a tax deduction if:

• sale of property;
• purchase or construction of housing;
• purchasing a plot for development;
• the purchase of property from you for state or municipal needs.

When purchasing or constructing housing, the maximum amount from which a tax deduction will be calculated is 2 million rubles. Moreover, it can be obtained from several real estate properties if they were purchased after January 1, 2014.

In addition, a tax deduction is issued for the repayment of interest on housing or construction, as well as for compensation of overpayments when refinancing these loans. The maximum amount from which the deduction is calculated in this case is 3 million.

If the contract specifies that the property requires completion and finishing, these costs can also be partially compensated. We are mainly talking about primary housing.

When selling real estate, you will be exempt from taxes on income from the transaction if you have owned the property for at least five years (for property acquired before January 1, 2016, up to three).

You can submit documents for a property deduction for several years in a row until you select the entire amount.

Professional

• individual entrepreneurs under the general tax regime;
• notaries, lawyers and other persons with private practice;
• citizens providing services under a civil law contract;
• authors and inventors.

Deductions are provided for the full amount. Entrepreneurs can, instead of presenting checks, claim a deduction of 20% of income.

How to apply for a tax deduction

Through the employer

In this case, you will receive a financial bonus every month. When calculating wages, the accountant subtracts the deduction amount from it and calculates tax only on the remainder.

For example, you have two children and a salary of 40,000 rubles. You file a tax deduction, and from January to August (then your income exceeds 350,000 rubles), the accountant will subtract 2,800 rubles from your income and charge personal income tax only on 37,200 rubles. In a year you will save almost 3 thousand rubles.

To apply for a deduction, you need to provide the employer with an application and notification from the tax service about obtaining the right to deduct. To complete the paperwork, you need to contact the Federal Tax Service with a package of documents confirming that you are entitled to a deduction.

Through the tax office

You can contact the tax service to get a lump sum refund of the taxes paid for the year. To do this you need:

• take a certificate at work in form 2-NDFL;
• fill out the 3-NDFL declaration;
• to write an application;
• confirm the right to a tax deduction with documents.

The package of papers can be taken to the tax office at the place of registration, sent by mail or through your personal account on nalog.ru.

Lifehacker already shows how to apply for a property tax deduction; for other situations the instructions are similar.

The tax can be returned within three years from the event that gives the right to do so.

But not all deductions carry over to the next year. Tax refunds from property deductions can be extended over years; social tax can be issued only for the year in which the right to receive it arose.

In the Russian Federation, legislation provides for the provision of a wide range of benefits to various categories of citizens. These may include benefits for people of retirement age, disabled people, low-income individuals and families. In addition, tax legislation also provides a number of opportunities to receive social benefits. This may include not as such a benefit in the form of material or in-kind assistance, but in the form of a return of part of the amount spent, for example, on the purchase of housing, for treatment, as well as a return of part of the amount spent on education. This social benefit is called a tax deduction. What types of tax deductions exist in Russia, who has the right to a tax deduction? How is it calculated? Where and when to contact? These and other issues will be discussed in this section.

What is a tax deduction?

So, only a citizen of the Russian Federation who receives income taxed at a tax rate of 13% can receive a tax deduction. In other words, a deduction is provided when paying personal income tax (NDFL). At the same time, you can use the right of a tax deduction both at the time of personal income tax calculation (for example, with a tax deduction for children, at the request of an employee, the employer automatically calculates the tax taking into account the tax deduction), and after the tax is paid. To do this, the taxpayer must submit a tax return in Form 3-NDFL to the tax office and write a return application.

A tax deduction is an amount that reduces the amount of income on which personal income tax must be paid. A tax deduction also means a refund of part of previously paid income tax for an individual.

Types of tax deductions

Tax deductions are:

standard- provided are divided into two types. The first is provided to certain categories of citizens (disabled people, Chernobyl victims, military personnel), the second - to citizens raising children.

We will not consider the complete list of persons who have the right to it; we will list only some categories of citizens:

Disabled people due to the liquidation of the accident at the Chernobyl nuclear power plant;

Disabled people due to the liquidation of an accident at the Mayak production site;

Disabled people of WWII and other combat operations;

Military personnel who participated in the liquidation of the Chernobyl accident;

The second type of standard tax deduction is This is a tax deduction for a child (or children, if there are several). The deduction is provided in the form of a reduction in the amount of wages, which is subject to personal income tax. However, the size of the standard tax deduction for children depends on their number.

social- these include:

• tuition deductions. At the same time, tax legislation provides for the right to receive a tax deduction not only for the education of oneself and one’s children, but also for the education of one’s siblings. In addition, a tax deduction is provided both when studying at universities, technical schools, colleges, and when studying in kindergarten, music and art schools, foreign language courses, driving schools, and sports clubs. For more information about the conditions for providing and receiving tax deductions for education -.
• for charity,
• for voluntary pension insurance,
• for the funded part of the labor pension.

property- deductions related to the costs of purchasing an apartment, house, or construction site.

According to the Tax Code of the Russian Federation, a tax deduction for the purchase of property (house, apartment, room or building plot) is provided in three cases:

When constructing or purchasing a finished property, including land for future construction in the Russian Federation;

When paying a loan and/or interest on it for the purpose of construction, purchase of housing, as well as shares of housing;

When repaying interest on loan funds received from Russian banks for the purchase of real estate.

For more information about the rules and grounds for obtaining property tax deductions, see the corresponding article.

professional- deductions related to expenses incurred by individual entrepreneurs, notaries, royalties for the results of scientific activities.

related with losses incurred in the securities market.

Our articles

Let us consider in detail who and in what order can receive this benefit, what types of deductions are established by current legislation and in what amount the spent funds can be returned.

The article provides a brief overview of the main tax deductions

Conditions for receiving tax deductions

• Having resident status

This condition implies that the citizen applying for the deduction is in Russia for 183 days or more. Non-residents are not entitled to this benefit.

• Receiving income taxed at a rate of 13%

Unemployed citizens, entrepreneurs who do not pay income tax due to being on special regimes, as well as those individuals who did not have income at the time of applying for the benefit are not entitled to the deduction. That is, if, for example, in 2013 a citizen paid for his training, but did not officially work, and in 2014, after getting a job, he decided to reimburse training costs, the tax authority will deny him this right.

Types of tax deductions:

In total, the Tax Code of the Russian Federation provides for 5 types of tax deductions:

Standard tax deductions

Conventionally, this deduction can be divided into two subgroups

1) Deduction provided directly to the citizen

• The benefit amount is 3 thousand rubles:

The number of citizens entitled to this preference includes, among other things, persons who participated in the liquidation of the consequences of accidents at the Chernobyl nuclear power plant and the Mayak production association, who received a disability as a result, who also participated in the testing of nuclear and atomic weapons, disabled people of the Second World War and others military operations. The full list of citizens entitled to receive this benefit is listed in paragraphs. 1 clause 1 art. 218 Tax Code of the Russian Federation.

• The amount of the benefit is 500 rubles:

Participants of the Second World War and other military operations, bearers of the Order of Glory of three degrees, blockade survivors, disabled people of the first and second groups, including from childhood, and other categories of citizens specified in paragraphs. 2 clause 1 art. 218 Tax Code of the Russian Federation.

2) Deduction provided for children
Given to a parent if there are one or more children in the amount of:

• RUB 1,400. for the first and second child;
• 3,000 rub.. on the third and each subsequent;
• 6,000 rub.. for guardians and trustees of a disabled minor child, as well as a disabled child of the first and second groups until he reaches 24 years of age, if he is studying full-time, is a graduate student, resident, magistrate or student;
• 12 000 rub. for adoptive parents and parents of disabled children

The Tax Code defines an income limit, after exceeding which this deduction is not provided: 350 thousand. rub. Income is determined from the beginning of the year.

Social tax deductions

Divided into five subtypes according to the type of expenses incurred

1) For charity

This social tax involves the return of part of the money spent in the reporting year for charitable purposes. The Tax Code of the Russian Federation clearly defines the list of organizations recognized as charitable and is named in paragraph 1 of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation. If the money within the framework of charitable assistance was transferred, for example, to foundations, and not directly to organizations, and if the assistance was provided directly to an individual, or the provision of assistance was carried out with selfish intent, the state will refuse a deduction.

The amount of the “charitable” deduction is no more than 25% of all income for the year.

2) For pensions, life and health insurance on a voluntary basis

Within the framework of this benefit, you can return part of the funds spent on concluding contracts for non-state pension provision, life and health insurance not only for yourself, but also for your immediate relatives: spouses, parents and disabled children.

Maximum benefit amount – 120 thousand rubles.

3) For the funded part of the pension

The costs of additional contributions to the funded part of the pension are subject to reimbursement.

The amount of compensation is also 120 thousand rubles. according to all social calculations

4) For treatment, including expensive ones

The benefit is provided for the costs of treatment and the purchase of medicines for oneself, parents, minor children and spouse. The condition for receiving it is to purchase medications or pay for treatment at your own expense. It is worth especially noting that not all medical services can receive benefits, but only those strictly specified in the law, in particular in Government Decree No. 201 of March 19, 2001.

Preference can be provided in the amount of:

• 120 thousand rubles. if medical services and medications are not expensive (the certificate issued by the medical institution contains code “1”)
• In full amount of funds spent– if services and medications are expensive (the certificate contains code “2”)

5) For training

Can be applied for both your own education and for paying for the education of children, brothers and sisters. A special condition is that the educational organization has appropriate permission (license).

• 50 thousand rubles. if children's education is paid
• 120 thousand rubles. for your own education or payment for your brothers and sisters

A special feature of social payments is the statute of limitations for their application, unlike, for example, property ones, and is 3 years from the date of expenses. Also, the maximum amount for all social benefits is limited to 120 thousand rubles, except for NV for children’s education and expenses for expensive treatment.

Property tax deductions

Depending on the basis of the application, 5 types of this deduction can be distinguished

1) For the purchase of an apartment (both on the secondary market and in new buildings), a share in it or a room

This type of property deduction includes expenses for the purchase of real estate, its finishing (if the contract states that the apartment is rented without finishing), finishing work, as well as the costs of acquiring rights to the purchased real estate. You can claim a benefit for several objects until the maximum limit in 2 million rubles

2) Construction of a house or purchase of land for construction;

The costs that can be returned in this case include more reasons, namely the costs of building a future cottage, finishing, laying communications, and drawing up estimate documentation.

The amount of the benefit is – 2 million rubles Thus, the maximum amount possible to receive in hand will be 260 thousand rubles.

3) Redemption of property seized for municipal and state needs;

If property is seized for state purposes, then the income that the owner receives is not subject to taxation.

Deduction provided in the amount of the entire received value of the seized property.

4) Repayment of mortgage interest or interest on refinanced loans

It can be declared separately from the main one (for a purchased apartment or a built house) and its difference is that it can be obtained only for one object; its balance, unlike the NV upon purchase, cannot be declared subsequently.

Preference size – 3 million rubles

For real estate that was purchased before 2014, the entire overpayment on the mortgage can be reimbursed, without the specified limitation.

5) Sale of property

The difference between this deduction and other property deductions is that the citizen does not receive anything; he is only given the right to reduce the amount of profit received from the sale of an apartment and other property by the amount of the tax deduction. The right to this benefit arises if property that was owned for less than the period established by law is sold. As of 2015, the period of ownership of property giving rise to the obligation to pay income tax is five years or less, with the exception of property received as a gift through inheritance, privatization or a lifelong maintenance agreement. For these categories, the period remained the same - 3 years.

This tax deduction is provided in the amount of:

All costs for the purchase of an apartment, dacha, car or other property being sold, if there is documentary evidence of them;

• 1 million rub. for real estate (houses, land, apartments, shares in them and rooms);
• 250 thousand rubles. for the rest of the property

Professional tax deductions

Provided to individual entrepreneurs, notaries, private practice lawyers and citizens who receive profit from work under civil law contracts.

The amount of this benefit is:

• 100% of all costs, if there is confirmation of their validity;
• 20% of all profits– if there is no confirmation

Associated with losses on transactions on the securities market, as well as with derivatives instruments

If a loss is incurred on transactions with securities and derivatives instruments, it can be taken into account when calculating tax for the current and subsequent years (when it is transferred).

In this article we will talk about how you can return 13% of expenses for education, medicine, buying a home and other purposes. The Tax Code provides ample opportunities for this, but you need to be able to take advantage of them.

There is a personal income tax (), which is 13%. It is charged, for example, from your official salary. An ordinary employee doesn’t even have to deal with this, since an accountant at your company handles the accruals and you usually receive your salary with tax deducted. These go to the state budget and then the money received is distributed for various needs, including the payment of child benefits, salaries for doctors, teachers, police officers, firefighters, deputies and other public sector employees.

In some cases, which will be discussed in this article, the state allows not to collect this tax, or to return the previously transferred personal income tax. Thus:

A tax deduction is a certain amount of income that is not taxed, or a refund of part of the personal income tax you previously paid in connection with expenses incurred under certain tax code categories, which include, for example, expenses for the purchase of residential property, education, treatment, purchase of medicines, etc.

Your company has awarded you 100,000 rubles in salary for the year. Personal income tax will be 13% of this amount. You will receive 100,000 – 13% = 87,000 rubles.

But now you have issued a deduction for your child’s education in the amount of, say, 50,000 rubles. We subtract this amount from total income: 100,000 – 50,000 = 50,000 rubles. This is your tax base after deductions.

And you receive a completely different amount in your hands: 100,000 – (50,000 * 0.13) = 93,500 rubles.

The difference between these totals in the amount of 6,500 rubles can be received at the beginning of the next year in one amount or in parts, starting from the next month. Read about two ways to apply for a deduction in the corresponding chapter below.

By providing deductions, the state encourages citizens to work officially, without any “salaries in envelopes,” and at the same time redirects additional funds from citizens to construction, education and healthcare. There are also deductions for all employees who have children or are involved in certain events. Read more about each type of benefit below.

A tax deduction is provided only if all conditions established by law are met. Each type of deduction has its own package of documents that must be provided to the tax authorities. There are also limitations.

Types of tax deductions

All deductions enshrined in Russian tax legislation are divided into four types:

1. Standard;
2. Social;
3. Property;
4. Investment;
5. Professional.

Let's take a closer look at each of the deductions:

Standard tax deduction

The essence of the standard deduction is that each month a certain amount of income is not subject to tax. It is provided either to the taxpayer himself for participation in certain events (military operations, liquidation of the Chernobyl accident, etc.), or to a child. Unlike other types of deductions, this one is usually issued by the employer, although it is also possible to declare it through the tax office. Regulated by Article 218 of the Tax Code of the Russian Federation.

1 Deduction of 3000 rubles monthly(the recipient's benefit is 13% of this amount - 390 rubles). The following have the right to it:

• Liquidators of the accident at the Chernobyl nuclear power plant and victims of this accident (radiation sickness).
• Liquidators of the consequences of nuclear tests and accidents.
• Disabled persons who received injuries, mutilations and illnesses in military service
• Disabled people of the Great Patriotic War.

2 Deduction of 500 rubles monthly(beneficiary benefit – 65 rubles). Provided:

• Heroes of the USSR and the Russian Federation
• Participants in combat operations (having the appropriate certificate)
• Disabled people (groups I, II, as well as disabled children)
• To other persons (the full list is in clause 2 of Article 218 of the Tax Code of the Russian Federation)

If it turns out that a person is entitled to two deductions at once (for example, the liquidator of the Chernobyl accident subsequently became a Hero of Russia), then the largest of them is applied.

3 Deduction for a child under 18 years of age(as well as for a full-time student, cadet, graduate student, resident or disabled person - up to 24 years old) monthly until the recipient reaches an income of 350,000 rubles (for example, with a monthly salary of 40,000 rubles, it will take 8 full months to reach the 350,000-ruble limit - During this time, you will not pay income tax on the amount of the deduction). It is provided to parents, guardians, and adoptive parents upon their application, which is usually written in the employer’s accounting department. The deduction amounts in 2019 are as follows:

• For the first and second child - 1,400 rubles each (the recipient's monthly benefit is 13% of this amount - 195 rubles for each child).
• For the third and subsequent children - 3000 rubles. (recipient's monthly benefit is 390 rubles).
• For each disabled child under 18 years of age and for a full-time student, graduate student, resident, intern, student - up to 24 years of age, if he is a disabled person of group I or II - 12,000 rubles. for parents and adoptive parents (monthly benefit for the recipient is 1,560 rubles) and 6,000 rubles. for guardians and trustees (monthly benefit for the recipient is 780 rubles).

A single parent or adoptive parent is entitled to a double amount of any standard deduction for children (but if a single mother, for example, gets married again, the deduction again becomes single).

Also, one of the parents can receive a double deduction if the other renounces his right.

Sergei Biryukov has a 12-year-old son and is raising him alone. Biryukov’s monthly salary is 47,000 rubles. From this amount, he must pay 6,110 rubles in personal income tax every month. At the beginning of the year, the taxpayer wrote an application to the accounting department of his enterprise for a standard deduction. His income will reach 350,000 rubles in August. Accordingly, Sergey receives the right to deduction from January to July. During this period, his savings on personal income tax will be (1400 * 7 * 0.13) * 2 = 2548 rubles.

Social tax deduction

Deductions of this type are partial compensation of individuals’ expenses for education and medical care. All social deductions are annually entitled to 120,000 rubles of tax relief - that is, this amount of your income will not be taxed (and if personal income tax has already been transferred, it will be returned at the end of the year). It's just a matter of little things: you need to meet all the requirements of tax legislation, work officially and spend a certain amount on paid medical or educational services.

1 Deduction for paid medical services.

The following expenses can be reimbursed through your personal income tax refund:

• Expenses for treatment of yourself or your children and parents. This includes paid medical care in a hospital, clinic, ambulance station, and paid medical center. Dental treatment and prosthetics (except cosmetic). Sanatorium-resort treatment (at your own expense, not from the trade union). The full list of services is contained in Russian Government Decree No. 201 of March 19, 2001.
• Expenses for medications prescribed during treatment.
• Costs for voluntary health insurance (if the policy is paid for by a citizen and not by an employer).

You can apply for a social deduction for the listed services if medical institutions have a state license and are registered on the territory of the Russian Federation. An agreement must be concluded for each medical service, and payment must be confirmed by receipts. When purchasing medicines, a prescription is required on forms in form N 107/u with a mark on submission to the tax office.

2 Deduction for paid educational services.

The Tax Code of the Russian Federation provides several grounds for issuing a deduction for training:

1. Own training. This can be higher, secondary, additional education, short-term courses in any form (full-time, part-time, evening, distance learning). In this case, the educational institution must have a license for educational activities. You can also receive a deduction when studying abroad.
2. Education of a child up to 24 years of age. But here only face-to-face training is allowed. A deduction can be obtained for a child’s education in a paid school, in a private kindergarten, in retraining courses, in additional education schools, and so on.
3. Education of the ward until he reaches the age of 24 years. The rule of full-time education also applies. Starting from the age of 18, the term “former ward” is used in the application and declaration.
4. Tutoring a brother or sister until they are 24 years old. A mandatory requirement is full-time study. A brother or sister can be either full-blooded (from the same mother and father) or half-blooded.

Unlike the medical deduction, there is no tax benefit for a spouse's education. You cannot receive a deduction for the education of aunts, uncles, grandparents, nephews, grandchildren and other non-close relatives.

The amount of the deduction for education is no more than 120,000 rubles, if we are talking about one’s own education, as well as the education of a brother/sister. For the education of children, as well as wards, the maximum deduction is 50,000 rubles.

All information about the tax deduction for education with real-life examples is in our article:.

3 Deduction for financing a future pension. Regulated by clause 4 of Art. 219 of the Tax Code of the Russian Federation. Those who contribute the following contributions to the formation of pension payments are entitled to:

• To non-state pension funds.
• To insurance companies (voluntary pension insurance and life insurance for more than 5 years).

The maximum deduction amount is 120,000 rubles, but you need to take into account that this is a general figure for all social tax benefits. That is, if you have already issued a deduction for your child’s education for 50,000 rubles, then the most you can count on in the same year when applying for a deduction for voluntary pension insurance is 120,000 - 50,000 = 70,000 rubles (refundable - 13% from this amount – 9100 rubles).

It is not necessary to enter into agreements to finance a future pension in your favor; you can form pension contributions for your spouse, parents/adoptive parents or disabled children.

4 Deduction for charity. You can return 13% of your donations to the following organizations:

• List item
• List item
• List item

To receive a deduction, you must submit an agreement with a charitable organization or NPO. The deduction should not exceed 25% of the income received during the tax period.

Ivanov M.M. transferred 300,000 rubles to the Open Heart Foundation (an NGO that finances operations for sick children). Ivanov’s official annual income is 480,000 rubles. Accordingly, the deduction cannot exceed 480,000: 4 = 120,000 rubles (refundable - 13% of this amount: 15,600 rubles).

There are cases in which the deduction is not provided:

Please note that charitable activities are regulated by Federal Law No. 135-FZ of August 11, 1995.

Property tax deduction

From the name of the benefit it is clear that it is provided for certain actions performed with property. Since most often we are talking about large amounts of personal income tax refunds, such deductions are processed primarily through the tax office. Unlike social deductions, property deductions unused in the current year can be carried over to the next year.

You can return personal income tax (13% of the amount of expenses) for the following actions:

1 Sale of property.

When selling residential real estate and shares in it, as well as land plots, the maximum tax deduction is 1,000,000 rubles. This amount will be deducted from the cost of the apartment you sold, and you will pay personal income tax only on the balance. That is, if you sold an apartment for 2.2 million rubles, without deductions you would pay 286,000 rubles in income tax (13% of the amount received from the buyer). And using the deduction, you will pay personal income tax only on 1.2 million rubles (2,200,000 - 1,000,000), that is, 156,000 rubles. That is why sellers often offer to include in the purchase and sale agreement not the real cost of the apartment, but precisely 1 million rubles - so that, taking into account the deduction, they do not have to pay personal income tax at all. But the tax service saw through this trick a long time ago, and such transactions are now receiving increased attention.

For other property (cars, garages, non-residential premises) a deduction of 250,000 rubles is established. These amounts apply to all properties sold during the past year combined. Having sold three cars for a total amount of 600,000 rubles, you will still only receive a deduction for 250,000 rubles. When selling property that was in shared or joint ownership (for example, between a husband and wife), the deduction is divided into two parts - in proportions that the owners set themselves.

Please note: property that you have owned for more than 3 years is not subject to personal income tax upon sale. The exception is residential real estate. From May 1, 2018, it is not subject to income tax upon sale if it has been your property for more than 5 years (except for those received under a gift agreement, under a maintenance agreement with a dependent, or just privatized - in these cases the three-year period still applies).

2 Purchase of an apartment, isolated room, house, dacha, land plot (or a share in any of these objects).

The deduction can be obtained for both finished and under construction objects. Until 2014, it was possible to return personal income tax for only one purchased object, now - for as many as you like, until the deduction amount reaches 2 million rubles. However, those who exercised their right under the old rules will not be able to re-issue the deduction.

Repair and finishing of housing purchased in a rough finishing state (both materials and work are deductible). Organization of electricity, water, gas supply and sewerage. Development of project documentation. The main condition is the presence of all supporting documents: contracts, checks, receipts. Read more about this type of deduction using the link below:

3 Interest on a mortgage loan taken for the purchase of the above properties, as well as interest on a loan to refinance the mortgage.

The maximum deduction for mortgage interest paid is RUB 3,000,000. It can be provided only after filing a deduction for the purchase of housing (maximum - 2,000,000 rubles), so in fact the deduction limit for purchasing an apartment with a mortgage is 5,000,000 rubles. This means that the state can theoretically return your personal income tax in the amount of 690,000 rubles.

A property deduction can be issued only if the property is located on the territory of Russia and is intended for human habitation.

Read more about the property deduction for purchasing a home with a mortgage with real examples here:

Investment tax deduction

An investment tax deduction can be obtained in three cases:

1. Deduction for income from the sale of securities held for more than three years. This type of deduction does not include transactions made on an individual investment account (hereinafter referred to as IIA);
2. Deduction from the amount of funds deposited into an IIS within three years. The deduction is limited to the amount of 400,000 rubles. per year, or 1.2 million rubles. for three years. In one year you can return 13% of 400,000 rubles, or 52,000 rubles. This type of deduction is only suitable for employed individuals with official “white” wages;
3. Deduction from income received from transactions in securities carried out on an individual investment account within three years. This type of deduction is not tied to salary and can be used by everyone, including individual entrepreneurs, as well as non-working people (for example, a family of two, where the husband works and the wife does not work, who can open an IIS in her name, but credit there the husband’s salary, or any other funds, including child subsidies and benefits).

What securities can you buy:

Professional tax deduction

This type of deduction stands somewhat apart. In fact, we are talking about a benefit not so much for personal income tax, but for the tax on entrepreneurs. However, since this entrepreneur is an individual and formally pays income tax, the deduction falls into the general category of others provided for individuals.

Professional tax deduction is provided for the following types of income:

• Income of individual entrepreneurs under the general tax regime (OSNO).
• Income of privately practicing notaries, lawyers and representatives of other professions who earn money in private practice.
• Income from civil contracts (contracts, services, etc.).
• Copyrights, as well as remunerations for the performance or other use of works of science, literature and art. In this case, authors and inventors must be personal income tax payers.

A professional deduction is provided for the full amount of expenses (confirmed by contracts and receipts). If an individual entrepreneur is unable to confirm expenses, he can claim a deduction in the amount of 20% of the income received. For some types of remuneration (author's fees, for the performance of works, etc.), in the absence of documents confirming expenses, a cost standard has been established (the full list is in paragraph 3 of Article 221 of the Tax Code of the Russian Federation). For example, the creators of video products - feature films or music videos - can claim a deduction in the amount of 30% of their income, and the authors of music for these films - in the amount of 40% of their income.

Only those who paid it can return personal income tax. According to the Tax Code of the Russian Federation, the following are entitled to receive an income tax deduction:

• citizens of the Russian Federation working under an employment or civil contract and paying personal income tax;
• pensioners who continue to work or worked during the reporting tax period;
• foreigners who spend more than 180 days a year in Russia and pay personal income tax to the budget of the Russian Federation;
• citizens of the Russian Federation and foreign residents of the Russian Federation who sold property that was owned for less than three or five years (see above in the chapter “Property tax deduction”).

Where to go to get a deduction

In Russian legislation, there are two ways to return personal income tax: through the tax office or through the employer. Each of these methods has its own order of execution.

Method #1. Tax refund through the Federal Tax Service

It is more convenient to receive a deduction from the tax office at your place of registration if you need the entire annual deduction amount at once. The benefit can be applied for at any time after the end of the reporting year. For example, if you bought an apartment in 2018, you can declare your desire to receive a deduction starting from January 1, 2019.

Income tax will be refunded for the reporting year in full in the amount of personal income tax you paid, but not more than 13% of actual expenses.

The procedure for applying for a deduction is simple. Its order is as follows:

1. Collection of documents. Some of the paperwork is common to all deductions, while some is specific to each type of benefit. A detailed list is provided below in the relevant chapter.
2. Submission of documents to the Federal Tax Service at the place of registration. This can be done in person, by post, through an authorized representative or via electronic communication channels through the website nalog.ru. If you do not know the actual address of your inspection, the easiest way to find it is on special services - for example, here: https://service.nalog.ru/addrno.do.
3. Desk check. Over the course of several months, your documents are checked to ensure they meet formal requirements. All data in the provided papers must match the information in other documents.
4. Income tax refund to your bank account.

Method #2. Tax refund through employer

In this case, you receive a deduction in parts: personal income tax is not withheld from your salary, the entire amount accrued by the accounting department is receivable. Another feature of this method is that you do not need to wait until the end of the year; you can receive money already in the current one. And in January of the next year, you have the right to file the remaining deduction through the Federal Tax Service and receive the entire remaining amount of personal income tax paid in the previous year at once.

Alexander D. completed public procurement training courses in August-September 2017, spending 43,000 rubles on them and performed dental prosthetics in the amount of 214,000 rubles. Immediately after completing the courses, he filed a deduction with his employer and from October began to receive his salary in full, without withholding personal income tax (the amount of official non-taxable income was 24,800 rubles/month). Thus, for October, November and December, the deduction used amounted to 74,400 rubles. The maximum amount of social deduction is 120,000 rubles. At the end of 2017, Alexander D. exercised the right to return through the Federal Tax Service the balance of the income tax he paid in 2017 (January-September). D.’s income for 9 months of 2017 amounted to 24,800 *9 = 223,900 rubles, but personal income tax was returned to him only from 45,600 rubles (120,000 - 74,400 rubles already used in 2017)

To return personal income tax through an employer, you must do the following:

1. Prepare a package of documents. The list differs from the similar one when registering a deduction through the Federal Tax Service. A detailed list is in the chapter “Documents required for tax deduction.”
2. Submit documents to the tax office. This is done in the same way as when filing a deduction through the Federal Tax Service: in person, by mail, electronically through your personal account on nalog.ru or through a proxy. Within 30 days, the Federal Tax Service is required to issue you a notice to your employer that you have the right to a tax deduction.
3. Next, you need to transfer the tax notice received to your employer. An application for a deduction must be attached to the tax paper (sample is on the website nalog.ru). You will receive your salary without personal income tax withholding from the month the notice is submitted until the deduction is exhausted or the year ends. Next year you must go to the Federal Tax Service again to receive a notification for the employer.

There is a common set of documents for all deductions and a list required in each specific case.

General list of documents:

• Copy of Russian passport
• The tax return in form 3-NDFL is filled out by the taxpayer. Examples, templates and samples here: https://www.nalog.ru/rn77/taxation/taxes/ndfl/nalog_vichet/primer_3ndfl/#t1 (not presented when receiving a deduction from the employer)
• Certificate of income from the main place of work (form 2-NDFL, not presented when receiving a deduction from the employer)
• Certificates of part-time income (if any)
• An application to the Federal Tax Service with the details (on bank letterhead with a stamp) to which the tax will be refunded.

List of documents for receiving deductions for relatives (children/parents/brothers/sisters/spouses):

• copies of birth certificates for yourself, children, brothers and sisters (confirmation of relationship);
• copy of marriage certificate

List of documents for deduction for treatment/purchase of medicines

Treatment in a medical institution (hospital, clinic, ambulance station, paid medical center):

• Agreement with a medical institution - original and copy. The contract must indicate the cost of services.
• A certificate confirming payment under the contract (must contain the number of the patient’s medical card and his medical record, as well as the treatment category code: “1” - ordinary, “2” - expensive).
• A copy of the license of the medical institution.

Purchase of medicines:

• Original prescription in form 107-1/у with the stamp “For tax authorities.
• Checks, receipts, payment orders (to confirm payment)
• A certificate confirming the absence of an expensive drug in a medical institution (prepared in case the patient independently pays for expensive drugs prescribed by a doctor).

Conclusion of a voluntary health insurance agreement:

• A copy of the voluntary insurance agreement
• Copy of insurance company license
• Receipt or check for payment of insurance premium

List of documents for obtaining a deduction for education:

• A copy of the training agreement issued in the name of the payer.
• A copy of the license of the educational organization, certified by the seal of this organization.
• Copies of receipts, checks or other payment documents confirming payment for educational services.

List of documents for obtaining a property deduction:

• Documents confirming the sale or acquisition of real estate: purchase and sale agreement, transfer and acceptance certificate, receipt, bank payment order.
• Documents confirming ownership of the purchased housing (extract from the Unified State Register or certificate of ownership. If the property was purchased at the stage of shared construction - a copy of the shared participation agreement.
• Loan agreement confirming the targeted nature of the loan (original and copy of each page).
• A certificate from the bank about the interest paid on the loan in the reporting year.

List of documents for deduction of mortgage interest:

• A certificate from the bank about the interest paid on the loan in the reporting year. Usually it is given either immediately, but for money, or free of charge, but after a month.

The timing of tax refunds depends on the method of registration.

When registering through the Federal Tax Service

You can receive a deduction through the tax office in about 4 months, starting from January 1 of the next year. That is, if, for example, you completed training at a driving school in 2018, then from January 1, 2019, you have the right to submit documents for a personal income tax refund. It takes three months for a desk audit of the 3-NDFL declaration. If everything is in order, you have another 30 days to transfer the refunded tax. If you apply for a deduction for the purchase of real estate, the four-month period is valid only in the first year. When the unused balance is transferred to the next tax period, the desk check of documents for deductions is much faster - if you submit a declaration in early January, you can receive the money already in February.

When applying through an employer

You can receive a deduction (in the form of salary without personal income tax withholding) starting from the next month after submitting to the accounting department of your organization a notification from the tax office about the right to a deduction, as well as an application for the provision of this deduction. If we are talking about property deductions that carry over to the next year in case of incomplete use, then they can be issued from the employer in the future, but it is more logical to return the balance of personal income tax in one amount by submitting documents to the Federal Tax Service.

FAQ

– How does the amount of deduction compare with the amount of personal income tax returned? I'm confused about the calculations.

– To explain in simple words, a deduction is the amount of your income from which personal income tax will be returned to you when buying an apartment, training, treatment, etc. (this amount of income is deducted from the taxable income, hence the name - deduction). Since income tax in the Russian Federation is 13%, this percentage of the deduction amount declared in the 3-NDFL declaration will be returned to you. The deduction amount is equal to your expenses for education, treatment, purchase of housing, and so on. In this case, the deduction cannot exceed the maximum established by the Tax Code. For example, the limit for property deduction when purchasing a home is 2 million rubles. This means that even with a much more expensive purchase, they will return to you, at most, 13% of 2 million, that is, 260,000 rubles. And if the purchase cost less than 2 million, then they will return 13% of its full cost (this cost will be considered a tax deduction).

– Do the bank and type of account matter when applying for a personal income tax refund? Are there any restrictions?

– The Federal Tax Service works only with Russian banks (or Russian “subsidiaries” of foreign banks registered in the Russian Federation). The account must be in rubles. Otherwise, there are no restrictions: money will be transferred to both card and . Account details must be certified by the bank and submitted to the Federal Tax Service along with the tax refund application.

– Last year I bought an apartment and attended a driving school. Do I need to fill out two declarations or is one enough?

– One declaration is submitted for each year, in which you can indicate all your expenses for this period. You can claim a deduction for both the purchase of housing and education. Please note: only the personal income tax paid can be returned to you, so if the deduction exceeds income, then it is better to declare the social deduction first - it cannot be carried over to the next tax period.

– I work three jobs. When submitting a declaration, am I required to attach three 2-NDFL certificates?

– How many certificates to submit is your decision. If the income from one job is enough to exhaust the deduction, other income does not need to be declared. But most often you have to indicate all income and submit to the Federal Tax Service all certificates in form 2-NDFL.

Conclusion

Tax deductions are a benefit that the state encourages recipients of paid medical and educational services, home buyers, philanthropists and representatives of certain professions.

Each of them has the right to compensate 13% of their expenses in the form of returned personal income tax. At the same time, the Tax Code establishes restrictions on various types of deductions in order to avoid abuse and excessive budget expenses.

The Tax Code of the Russian Federation provides for the following types of deductions:

• Standard
• Social
• Property
• Professional

You can get any of them in two ways: through the tax office at the place of registration or through your employer.

To apply for a deduction, you need to submit a package of documents, and there is a basic set (for all types of benefits), and there is a specific set for each type of deduction.

In general, it takes up to four months to return your personal income tax through the tax office, and you can start receiving a deduction through your employer the very next month after the employer receives a notification from the Federal Tax Service about your right to a deduction.

One of the standard tax deductions is a deduction for the taxpayer, which is provided to certain individuals, for example, Chernobyl victims, disabled people since childhood, parents and spouses of deceased military personnel. A complete list of individuals who may qualify for a standard deduction is indicated in paragraphs. 1, 2, 4 Article 218 of the Tax Code of the Russian Federation.

Taxpayers eligible for more than one standard deduction are allowed the maximum of the applicable deductions. In this case, the deduction for children is provided regardless of the provision of other standard tax deductions.

Types of standard tax deductions

Standard tax deductions:

tax deduction

This type of standard tax deduction is provided to 2 categories of individuals listed in paragraph 1 of Art. 218 Tax Code of the Russian Federation.

deduction for child(ren)
The deduction for a child (children) is provided up to the month in which the taxpayer’s income taxed at the rate 13% and calculated on an accrual basis from the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when the employee’s income exceeds this amount.

• for the first and second child – 1400 rubles;
• for the third and each subsequent child – 3,000 rubles;
• for each disabled child under 18 years of age, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles for parents and adoptive parents (6,000 rubles for guardians and trustees).

If spouses, in addition to a common child, have a child from an early marriage, the common child is considered the third.

Procedure for obtaining a tax deduction for a child (children)

Provided to taxpayers who support a child(ren).

Write an application for a standard tax deduction for a child (children) addressed to the employer.

Prepare copies of documents confirming the right to receive a deduction for the child (children):

• birth or adoption certificate of a child;
• certificate of disability of the child (if the child is disabled);
• a certificate from the educational institution stating that the child is a full-time student (if the child is a student);
• document confirming the marriage between the parents (passport or marriage registration certificate).

If the employee is the only parent (the only adoptive parent), it is necessary to supplement the set of documents with a copy of the document certifying that the parent is the only one.

If the employee is a guardian or trustee, it is necessary to supplement the set of documents with a copy of the document on guardianship or trusteeship of the child.

• resolution of the guardianship and trusteeship body or an extract from the decision (resolution) of the said body on the establishment of guardianship (trusteeship) over the child;
• agreement on the implementation of guardianship or trusteeship;
• agreement on guardianship of a minor citizen;
• foster family agreement.

Contact the employer with an application for a standard tax deduction for the child (children) and copies of documents confirming the right to such a deduction.

To correctly determine the amount of the deduction, it is necessary to line up the children according to their dates of birth. The first-born child is the oldest child, regardless of whether a deduction is provided for him or not.

If a taxpayer works for several employers at the same time, the deduction can be provided to only one employer at his option.

An example of calculating the amount of tax deduction for children

Matveeva E.V. four children aged 16, 15, 8 and 5 years.

Moreover, her monthly income (salary) is 40,000 rubles.

Matveeva E.V. submitted a written application to the employer to receive a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles per month.

Thus, the total tax deduction amounted to 8,800 rubles per month.

Every month from January to August the employer will pay his employee Matveeva E.V. Personal income tax from the amount of 31,200 rubles, received from the difference in income taxed at a rate of 13% in the amount of 40,000 rubles and the amount of tax deduction in the amount of 8,800 rubles:

Personal income tax = (40,000 rubles – 8,800 rubles) x 13% = 4,056 rubles.

Thus, in the hands of Matveev E.V. will receive 35,944 rubles.

If Matveeva E.V. did not apply for a deduction and did not receive it, then the employer would calculate personal income tax as follows:

Personal income tax = 40,000 rubles. x 13% = 5,200 rubles, income minus personal income tax would be 34,800 rubles.

In some cases, for example, for a single parent, the deduction amount may be doubled. At the same time, the parents being divorced and failure to pay child support does not imply the absence of a second parent for the child and is not a basis for receiving a double tax deduction.

Procedure for obtaining a tax deduction if during the year standard deductions were not provided by the employer or were provided in a smaller amount

If during the year standard deductions were not provided by the employer or were provided in a smaller amount, the taxpayer has the right to receive them when filing a personal income tax return with the tax authority at his place of residence at the end of the year.

In this case, the taxpayer must:

Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.

Prepare copies of documents confirming the right to receive a deduction for the child (children).

Submit to the tax authority at your place of residence a completed tax return with an application for a standard tax deduction and copies of documents confirming the right to receive a standard tax deduction.

* If the submitted tax return has calculated the amount of tax to be refunded from the budget, submit an application for a tax refund to the tax authority (together with the tax return, or after completing a desk tax audit).

The amount of overpaid tax is subject to refund upon application of the taxpayer within one month from the date the tax authority receives such an application, but not earlier than the end of the desk tax audit (Clause 6, Article 78 of the Tax Code of the Russian Federation).

When submitting copies of documents confirming the right to deduction to the tax authority, you must have their originals with you for verification by a tax inspector.