The expert explained the procedure and new possibilities of tax deduction for treatment in 2026

Nikita Chaplin, a deputy of the State Duma from the United Russia faction, a member of the Budget and Taxes Committee, told Izvestia about the specifics of receiving a social tax deduction for medical treatment in the upcoming 2026 year.

"The social tax deduction is an effective support measure that allows our citizens to return part of the funds invested in their own health and the health of their loved ones," the parliamentarian noted.

A tax deduction for medical treatment is provided to citizens who received income taxed on personal income at a rate of 13% during the year. Expenses for medical services, purchase of medicines prescribed by a doctor, as well as payment of insurance premiums under voluntary medical insurance contracts are subject to refund.

The key condition is the provision of services by a medical organization or individual entrepreneurs who have valid licenses to carry out medical activities.

"The state compensates for part of the costs, but it is important that these costs are confirmed and comply with the established lists," Chaplin stressed.

In 2026, citizens will be able to claim deductible expenses incurred for the treatment of themselves, their spouse, parents, and children under the age of 18. If a child studies full-time, the right to deduction remains until he reaches the age of 24.

"This rule allows families to take a comprehensive approach to health issues without burdening the family budget," the deputy commented.

The deduction includes a wide range of services: from consultations and diagnostics to dental treatment and surgical interventions. At the same time, cosmetic procedures that do not have medical indications, as well as treatment received outside of Russia, are not deductible.

For more information, see the Izvestia article.

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