To help mom and dad: family tax payment is introduced in Russia

On Wednesday, April 9, Russians were reminded of the introduction of family tax payments in the country, which will begin to operate in 2026. Citizens with two or more children will be able to count on it if their income per family member is below a certain level. For more information about who is entitled to this benefit, what conditions are necessary to receive it, calculate it, and submit an application, see the Izvestia article.

Family tax payment 2026: who can receive

Starting from January 1, 2026, the family tax payment will begin to operate in Russia. The relevant law was signed by Russian President Vladimir Putin on July 13, 2024. Parents, adoptive parents, guardians, or guardians of children under 18 or 23 can apply for benefits if they receive general, professional, or full-time higher education.

Citizens, both parents, can count on benefits if the following conditions are met::

— the average per capita income of a family does not exceed one and a half times the minimum subsistence level per person in the subject of the Russian Federation at the place of residence;

— the applicant has no alimony arrears;

— there are two or more children in the family.

It is estimated that about 4 million families with more than 10 million children will be covered by this support. The purpose of the benefit is to reduce the tax burden on families with children.

Thus, a portion of the tax paid last year will be refunded to families who meet the above conditions. It will be calculated at a rate of 6%, the difference of 7% will be returned to the parents.

It is important to note that when assigning payments, not only the average per capita income will be taken into account, but also the family's property security (housing, car, and others).

How to apply for a tax deduction, calculation of payment

To receive the payment, you must submit an application in electronic form through the Gosuslugi portal or at the MFC. You can also contact the territorial office of the Social Fund.

The application must be submitted from June 1 to October 1 of the year following the one in which the personal income tax was paid.

The application will have to be submitted annually, automatic payment assignment is not provided. The relevant authorities will check the family composition, income and property for approval of the application.

Thus, a parent with two children, whose income will amount to 70 thousand rubles per month, will be able to regain more than 51 thousand rubles. The amount of the payment will depend on the taxes paid and the region of residence and will be individual for each family.

Receiving benefits is not taken into account when determining the right to other payments and when providing social support measures provided for by the legislation of the Russian Federation and its subjects.

It is reported that, on average, a family of four in the country will be able to expect to be paid with a total annual income of about 1.3 million rubles per family in 2025.

Who is not included in the calculation of the payout

According to the law, when determining the right to this tax benefit and calculating the average per capita income of a family, the following persons are not included in its composition:

— deprived of parental rights, as well as having restrictions in them;

— citizens with full state support (the exception is the applicant and the children under his care or guardianship);

— military personnel serving on conscription and studying in military educational organizations, as well as those who have not signed a contract for service;

— those serving sentences in places of deprivation of liberty, those in custody who are wanted and undergoing compulsory medical treatment by court decision;

— missing or declared dead;

— as well as children who are married (including minors, children under the care or guardianship of the applicant and children under 23 years of age who study full-time).