Lawyer talks about getting a tax deduction for sports

A tax deduction for sports is an opportunity to get back some of the money spent on maintaining health and fitness. To take advantage of this benefit, it is important to keep all documents confirming the payment for sports services and timely submit a declaration to the tax inspectorate, lawyer Madina Tebueva told Izvestia on February 20.

"A tax deduction is an opportunity to recover part of the income tax (personal income tax) paid by reducing the tax base. Citizens who officially work and pay personal income tax (13% of income) can use this right. The deduction is granted for certain categories of expenses, including sports and fitness expenses," the expert explained.

According to her, the deduction can be received only for those services that are provided by organizations or individual entrepreneurs (IE), registered in the official register of operators of physical culture and fitness services.

In addition, the maximum amount of expenses from which a deduction can be obtained is 150 thousand rubles per year. This means that the maximum refund will amount to Br19.5 thousand.

Tebueva noted that it is important to pay attention to the rules that have changed since January 1, 2025, such as updating the list of sports organizations and IE. The deduction is issued if the organization or individual entrepreneur, providing services, are in a special list(the list is published on the website of the Ministry of Sports of the Russian Federation). This list is updated every year.

"Under the new norms, the tax deduction is provided proactively, that is, without filling out a 3-NDFL declaration and providing a package of supporting documents," the lawyer said.

The deduction can be received only for those years in which the expenses for sports were made. You can submit a declaration within three years from the date of payment. If the deduction is processed through the employer, personal income tax is not withheld from the salary until the deduction amount is exhausted.

Earlier, on January 16, Russian President Vladimir Putin, following the VTB investment forum "Russia Calling!", instructed the government and the Central Bank of the Russian Federation to legislate a tax deduction for funds spent on life insurance.