The expert named ways to return part of personal income tax in 2026

In 2026, Russians will be able to return part of the tax paid for medical treatment, education, sports, housing transactions and new family deductions if they receive official income and pay personal income tax. The list of support measures is expanding, but the right to compensation still depends on the tax base and the correct paperwork. Anastasia Morgunova, co-founder and product director of the Moy Delo Accounting department, told Izvestia about this on February 7.

What will change in the tax deduction system?

In 2026, standard, social, property, investment and professional deductions will continue to apply, while the social block will be expanded. Morgunova noted that the general limitation period for receiving compensation is three years, with the exception of property deduction, which is not time-limited. The possibility of a tax refund directly depends on whether a person has paid personal income tax and to what extent.

It is reported that when buying a home, Russians have the right to refund tax on amounts up to 2 million rubles, and on mortgage interest — up to 3 million rubles, while the deduction applies only to apartments, residential buildings and land plots. When selling real estate, the right to deduction arises if the income was taxed with personal income tax. In addition, compensation for medical treatment, education, sports, life insurance and voluntary medical insurance remains.

Starting from January 1, a new family deduction will be introduced for parents of two or more children with a family income of no more than one and a half subsistence minimums per person. It will be possible to apply for 2025 from June 1 to October 1, 2026, while each of the working parents will be able to apply for it separately. Experts note that the measure is aimed at supporting families with moderate incomes.

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What other concessions are being prepared for businesses and how will benefits be paid to large families with rising incomes?

Who can refund the tax

Officially employed citizens and entrepreneurs have the right to tax deductions based on the general taxation system. Morgunova stressed that unofficial income actually deprives a person of the opportunity to repay tax, since it reduces the amount of personal income tax paid. She added that during the year, a taxpayer can claim several deductions at once, but in practice, many face refusals due to an insufficient tax base.

According to the latest data, individual entrepreneurs, lawyers, notaries, and citizens working under civil law contracts can take advantage of the professional deduction. It allows you to compensate for documented expenses incurred during the performance of work or the provision of services. At the same time, the key condition remains the payment of personal income tax.

The self-employed and entrepreneurs under special tax regimes do not pay this tax on business income, so they cannot take advantage of deductions. However, if they have a parallel income under an employment contract, the right to a tax refund from this part remains.

How to apply for a deduction and what is important to consider

You can get a deduction through the tax inspectorate or an employer, and when contacting the Federal Tax Service, you must submit a 3-personal income tax return and supporting documents. The verification period takes up to three months, but in some cases, a certificate of expenses is sufficient. In addition, there is a simplified procedure for processing without a declaration if information about expenses is received by the tax authorities through information exchange.

Morgunova explained that, for example, for a medical deduction, the clinic must be connected to such an exchange and independently transfer the data to the Federal Tax Service, after which the taxpayer receives a pre-filled application. If the organization does not participate in the system, you can make a refund only in the standard way through the declaration. Experts note that this mechanism is gradually expanding.

When you receive a deduction through your employer, part of the tax is no longer deducted from your salary, which increases your monthly income. For standard deductions, it is enough to submit supporting documents, and for social and property deductions, you must submit an application in your personal account on the FTS website, after which the tax service will send a notification to the employer. Experts believe that this option is especially convenient for long-term medical or educational expenses.

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