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- Tax deduction for treatment in 2025-2026: for which medical services and how much can be refunded
Tax deduction for treatment in 2025-2026: for which medical services and how much can be refunded
Russian citizens have the opportunity to offset part of their medical expenses through the social tax deduction mechanism. We are figuring out who can expect a refund, how to arrange compensation, what documents will be needed and what amounts can actually be refunded. Details can be found in the Izvestia article.–
Tax deduction for medical treatment in 2025 — who can get
A social tax deduction is a refund of a portion of the previously paid personal income tax. In 2025, you can receive compensation for paying for treatment, buying medicines with a doctor's prescription, as well as for insurance premiums under VHI agreements concluded in the interests of the taxpayer and his close relatives.
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 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.
A deduction is also allowed for medical care provided to children, including adopted children, as well as spouses and parents. At the same time, the basic conditions that are mandatory for all applicants apply. A person must be recognized as a tax resident of Russia and have income from which personal income tax is withheld. These can be payments under an employment contract, GPH contracts, income from renting real estate or income from the sale of property.
The medical organization where the treatment was performed must have a valid Russian license. If the services were provided outside the country, such expenses will not be reimbursed.
In addition, those self-employed and individual entrepreneurs under special tax regimes who do not have income subject to personal income tax (for example, salaries or income from the sale of property) will not be able to receive a social deduction. If, in addition to income under the special regime, a person has income from which personal income tax is withheld, he has the right to make a deduction.
Tax deduction for medical treatment in 2025 — how to get
There are several ways to apply for a deduction. One of the most common is to apply to the tax inspectorate at your place of residence, either personally submit documents or send them by registered mail. Registration is also available online on the FTS website or through the Gosuslugi portal. In electronic format, you will need an enhanced qualified digital signature.
In 2025, citizens can still apply for a refund through their employer. The scheme is simple: First, you need to receive a notification confirming the right to deduction in your personal account on the FTS website. The confirmation will be automatically sent to the applicant and his employer. After that, the accounting department stops deducting personal income tax from wages until the employee is fully compensated for the amount due.
This procedure allows you not to wait for the end of the year — the taxpayer receives savings immediately in the current period, and not based on the results of the declaration campaign.
Tax deduction for medical treatment in 2025 — documents
The list of documents depends on the type of medical services or expenses for which a person expects to receive compensation.
To confirm the cost of treatment, you will need an agreement with a medical organization and a certificate of payment for the services provided. The certificate must contain the treatment codes: "01" — common, "02" — expensive.
Nikita Chaplin stressed that the classification of a medical service as expensive is determined not by the amount of the check, but by the compliance of the procedure with a special list approved by the Government of the Russian Federation.
This list, in particular, includes such complex types of care as joint replacement, surgical treatment of birth defects, in vitro fertilization (IVF) and a number of other high-tech interventions.
If we are talking about a refund for the purchase of medicines, then you will need a prescription in the prescribed form or medical records containing a doctor's appointment, as well as cash receipts or other payment confirmations. When making a VMI deduction, you will need an insurance contract or policy, as well as payment documents such as receipts or cash receipts.
If the applicant submits documents for a relative, it is necessary to attach a proof of kinship: a birth certificate, a document on marriage or adoption. It is important that the payment documents are issued in the name of the person who pays for the services.
Tax deduction for medical treatment in 2025 — when to apply
The application procedure in 2025 remains the same. You can submit documents through the tax authority at the end of the calendar year in which the treatment was paid for. Through the employer — at any time.
It is important to observe the statute of limitations: a taxpayer can claim a deduction within three years after paying for medical services or medicines. So, in 2025, you can refund the money for treatment paid in 2022, 2023 and 2024.
The tax deduction for treatment in 2025 is the maximum amount
The amount of compensation depends on the type of treatment. For most services, there is a single limit — no more than 150 thousand rubles of expenses per year. Accordingly, the maximum refund will be 19.5 thousand rubles (13% of the limit). If the cost of treatment is lower, 13% of the actual costs are compensated.
In case of expensive treatment, the limit does not apply. The refund is calculated from the total amount of expenses. The list of such services is established by a decree of the Russian government and includes high-tech medical care, palliative care, as well as a number of specialized interventions, including IVF.
To determine which category of treatment belongs to, it is enough to look at the code in the certificate of payment: "02" means expensive type.
"The main limitation that exists is the amount of tax that you actually transferred to the budget for the year. You can only refund the amount that does not exceed the personal income tax you paid," Chaplin explained. If the amount of the deduction exceeds the amount of tax paid for the year, the balance, unfortunately, is not carried over to the next year.
Tax deduction for treatment in 2025 — dental treatment
Dental services are also subject to the possibility of receiving a tax deduction. This applies to consultations, treatment, diagnosis, fillings, surgical procedures and prosthetics. At the same time, certain dental interventions are considered expensive, for example, the treatment of congenital anomalies of the maxillary system using implants.
It is important to remember that the deduction is provided for services, but not for the purchase of medical equipment. For example, the cost of a braces system cannot be compensated, but the installation of braces is a medical service and is included in the list of expenses eligible for a refund.
Tax deduction for medical treatment in 2025 for pensioners
State and personal income tax insurance pensions are not subject to personal income tax, therefore, pensioners who do not work and do not have other personal income taxable incomes, as a rule, cannot apply for a deduction for their own treatment. However, if during the year of treatment the pensioner had income subject to personal income tax (for example, income from the sale of property), he has the right to claim a social deduction.
At the same time, their children, who are tax residents and have taxable incomes, are entitled to return part of the funds if they were the ones who paid for the services.
Payment documents must be issued to a working relative, while the patient's name is indicated in the certificate of treatment.
Officially employed pensioners can receive deductions in the standard manner, on an equal basis with other taxpayers.
Tax deduction for medical treatment in 2025 — for children
Parents have the right to refund part of the expenses incurred for the treatment of minor children. To do this, you must attach a birth certificate.
If a child has reached the age of 18, but is studying full-time at a university or college, the parents retain the right to receive a deduction until they reach the age of 24. There are no restrictions on the list of services for such cases — the rules are similar to compensation for adult treatment.
Tax deduction for medical treatment in 2025 — for parents
You can also receive a deduction for the treatment of parents. It doesn't matter their age, employment status, or tax treatment. The main condition is that the applicant himself must pay personal income tax per year of medical care.
However, you can apply for a deduction only for the treatment of your own parents. No compensation is provided for medical assistance to the mother or father of the spouse.
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