Tvoy Raschet

Social tax deduction: what it is

A tax deduction for spending on treatment, medicines, education, sport, life insurance and pension contributions. It lets you get back 13% of that spending, usually up to 19,500 ₽ a year.

In Russian: Социальный вычет·Sotsialny vychet

Taxes and deductions Checked by the editorial team Checked: September 2026
CalculateTax calculator

In Russia, Kazakhstan and Belarus

Russia

The limit is 150,000 ₽ a year for all such expenses together (Art. 219 of the Tax Code, «НК РФ»), plus 110,000 ₽ separately for each child's education; expensive treatment has no limit. It is claimed with a 3-NDFL return, through the employer or under the simplified procedure in your personal account.

Belarus

Belarus has social deductions from income tax: for first higher or secondary specialised education and for voluntary life and medical insurance.

Sources: Tax Code of the Russian Federation, part two («Налоговый кодекс РФ»), ConsultantPlus, Federal Tax Service of Russia («ФНС России»)

This information is for reference only and does not constitute financial, tax or legal advice. Prepared by our editorial team, last checked: September 2026. Found an error? Write to us.

Related terms

Tax deductionAn amount by which your income is reduced before personal income tax (НДФЛ) is calculated. A deduction lets you get back part of the tax you paid, for example for treatment, education or buying a flat.3-NDFL tax returnA tax return in which a person reports the year's income to the tax office (ФНС) and calculates personal income tax (НДФЛ) themselves. It is filed to pay tax (for example on rent) or to get it back through a deduction.Personal income tax (NDFL)Tax on the income of individuals: it is paid on salary, rent, the sale of property and other income. For residents the basic rate is 13%, and higher on annual income above 2.4 million ₽.Standard child tax deductionA monthly amount by which your salary is reduced before NDFL is calculated if you have children. The employer applies it on request, while income since the start of the year is not more than 450,000 ₽.

More in “Taxes and deductions”

Tax residentProgressive NDFL scaleProperty tax deductionValue added tax (VAT)Taxpayer identification numberProperty tax for individualsLand taxVehicle taxTax notificationTaxpayer's personal accountSelf-employment (NPD)Sole trader (IP)Simplified tax systemTax agentTax on deposit interestCadastral value

Full glossary

Cookie settings

Choose which data may be processed. You can change your decision at any time via the “Cookie settings” link at the bottom of the page.

NecessaryTheme, colour scheme, recent calculators and your cookie choice. Stored only in your browser.
AnalyticsYandex Metrica: which pages are opened, where visitors come from, how the site is used (including session recording with Webvisor). Helps us understand what to improve.
AdvertisementYandex Advertising Network and Yandex Direct: showing and personalising ads and measuring their effectiveness. Advertising pays for this free site.

Learn more: list of cookies and retention periods · consent text