The deduction applies to purchases that are considered socially significant. Since 2022, there are 7 categories:
education;
medical services;
sport;
charity;
voluntary insurance;
contributions to the funded portion of the pension;
independent assessment of qualifications.
Let's talk about each category in more detail.
Education
You can get back some of the money spent finland mobile database on any education, including professional retraining courses, driving school, foreign language courses, vocal lessons and much more. You can apply for a tax deduction if you paid for:
educational courses for yourself;
education of the child, including private kindergarten;
education of a brother or sister under the age of 24;
education of any ward who is under 18 years of age or a former ward under 24 years of age.
There is a requirement for the format of the educational program. If you studied yourself, the deduction applies even to online courses. When purchasing education for children, brothers, sisters and wards, a refund can only be issued if they studied full-time.
Medicine
You can get a tax deduction for any medical services. The law distinguishes two groups of treatment:
regular, for which you can return up to 15,600 ₽;
expensive, for which a refund is issued for the entire amount, but the payment cannot be greater than the amount of personal income tax paid during the billing period.
Expensive treatments include:
orthopedics of defects of the jaws, teeth and alveolar processes;
high-tech medical care using advanced equipment;
treatment of infertility using IVF, surrogacy and some other methods;
medical care for the terminally ill, including the use of devices to support the organs and systems of the body.
You can get a tax deduction if you paid for medical services for yourself or family members: spouse, children, stepchildren and parents. Medical care must be provided by a licensed Russian clinic. This category also includes expenses on medications prescribed by doctors at such clinics.
Sport
You can get a refund if you bought a membership to a fitness center, attended a sports section, or went to a sports camp. The main requirement is to receive services from organizations and individual entrepreneurs from the list approved by the Ministry of Sports. This list is updated regularly.
The calculation includes expenses for oneself, children and minor wards.