In simple terms
A tax deduction is an amount that the state allows you to «subtract» from your income before personal income tax (НДФЛ, NDFL) is calculated. Income becomes smaller, so tax becomes smaller. If the tax has already been withheld, the difference is refunded.
Important: the deduction is not the refund itself. You get back 13% of the deduction (or 15% if your income is above 2.4 million ₽ a year). And only if you paid personal income tax: if you are unemployed, self-employed with no other income or a sole trader (IP) on the simplified tax system (УСН, USN), there is nothing to refund.
Refund = deduction amount × 13%, but not more than the personal income tax paid
Types of deductions
- Standard — monthly, primarily for children. The employer gives them on request.
- Social — for treatment, medicines, education, fitness, voluntary life insurance, pension contributions. The overall limit is 150,000 ₽ a year, and 110,000 ₽ for each child's education. Expensive treatment has no limit.
- Property — when buying housing (up to 2 million ₽ of cost) and on mortgage interest (up to 3 million ₽). They also reduce tax when you sell property.
- Investment — for an individual investment account (ИИС, IIS) and long-term investments.
Example with numbers
The salary is 80,000 ₽ a month, 960,000 ₽ for the year. The employer withheld personal income tax: 960,000 × 13% = 124,800 ₽.
During the year the person paid 60,000 ₽ for dental treatment and 20,000 ₽ for a gym membership. The social deduction is 80,000 ₽, which is below the 150,000 ₽ limit. Refund: 80,000 × 13% = 10,400 ₽.
If the same person also bought a flat for 5 million ₽, the property deduction is 2 million ₽ and the refund is 260,000 ₽. In one year you get back no more than the tax paid — 124,800 ₽. The balance is carried forward: another 124,800 ₽ in the second year and 10,400 ₽ in the third. In total 260,000 ₽.
| Deduction | Deduction limit | Maximum refund |
|---|---|---|
| Social (general) | 150,000 ₽ a year | 19,500 ₽ |
| Child's education | 110,000 ₽ per child | 14,300 ₽ |
| Buying housing | 2,000,000 ₽ | 260,000 ₽ |
| Mortgage interest | 3,000,000 ₽ | 390,000 ₽ |
Calculate it yourself
Change the numbers and the step-by-step calculation updates instantly. Russian rules for 2026.
How to claim
- Through the tax office («ФНС»). After the year ends, file a 3-NDFL tax return in your personal account and attach the documents. For some deductions the tax office uses a simplified procedure — based on data from banks, clinics and universities, with no return.
- Through your employer. Already in the current year: the tax office sends your employer a notice of your right to a deduction, and the employer stops withholding tax.
You can get tax back for the last 3 years. In 2026 you can file returns for 2023, 2024 and 2025.
Common mistakes
- Expecting a refund larger than the tax you paid for the year.
- Paying for treatment or education without a contract and receipts in your own name (or your spouse's name, if the spouse claims the deduction).
- Forgetting that the 150,000 ₽ limit is shared by all social expenses, except children's education and expensive treatment.
- Missing the 3-year deadline — tax for earlier years can no longer be refunded.
The tax calculator shows how much personal income tax you pay on your salary.
In Russia, Kazakhstan and Belarus
Russia
Deductions can be standard, social, property and investment (Arts. 218–221 of the Tax Code, «НК РФ»). You can only get back personal income tax that you actually paid, and for no more than the last 3 years. They are claimed through your employer or with a 3-NDFL tax return.
Kazakhstan
In Kazakhstan the base for individual income tax (ИПН, IPN) is reduced by a standard deduction of 30 MCI (МРП) a month (129,750 ₸ in 2026), which the employer gives on request. There are other deductions too — check the Tax Code of Kazakhstan.
Belarus
In Belarus there are standard, social (for education and life insurance) and property deductions from income tax. The standard deduction of 216 Br a month is available if income does not exceed 1,308 Br.
Sources: Tax Code of the Russian Federation, part two («Налоговый кодекс РФ»), ConsultantPlus, Taxpayer's personal account of the Federal Tax Service («Личный кабинет налогоплательщика ФНС»)