Tax deduction in a new way from 2026: for what and how much can now be refunded

The 2026 changes do not eliminate the basic rights to tax deductions, but they make it more difficult for taxpayers to administer and calculate savings. For the correct registration of the deduction, it is recommended to act according to the approved algorithm and save all payment documents. Details can be found in the Izvestia article.

The main changes in the tax deduction in 2026

With the onset of 2026, a number of transformations are taking place in the tax policy for individuals, which affect both the mechanism for obtaining tax deductions and related personal income tax calculations.

The main innovations relate to the general tax framework: the continuation of the introduction of a progressive personal income tax scale and technical adjustments in accounting for deductions, which require taxpayers to be more careful when submitting documents and interacting with the employer and the tax service.

The progressive scale introduced earlier retains its influence on the total amount of the refund and on the effect of standard and social deductions — income at certain levels is taxed at new rates, so the amount of the refund or personal income tax savings will need to be calculated taking into account the applicable rate.

In parallel with the changes in rates, there were also systemic innovations in administration: the Federal Tax Service updated the procedure for obtaining social deductions and introduced new deduction and income codes into accounting forms and reports, which affects the correct filling out of 3-personal income tax and payslips for employers.

Some of the formalities introduced back in 2025 are still in effect in 2026. The tax service recommends checking the codes and the procedure for confirming expenses in advance in order to avoid technical failures during desk checks.

Finally, against the background of the broad tax reform of 2026 (including changes to VAT and other regulatory amendments), it is important for taxpayers to take into account related effects: adjustments to the tax base, clarification of benefits and the emergence of new types of deductions aimed at certain categories of families and expenses.

Standard, social, property and investment deductions: maximum amounts

The standard deductions that parents and taxpayers with special statuses receive, in particular, will continue to apply in the same categories in 2026, but the final economic effect of them depends on the tax rate applied to income.

For those who qualify for increased rates on a progressive scale, the absolute amount of tax refunded at the same deduction amount will decrease in proportion to the higher income tax rate. Therefore, when planning expenses and calculating the expected return, it makes sense to take into account the range of your tax rate.

Social deductions for medical treatment, education and charity have received a number of simplifications in recent years: since 2025, a simplified confirmation procedure has been introduced for some items of expenditure and the amounts allowed for the application have been increased, which has partially been preserved for 2026.

This applies, for example, to medical expenses, expensive treatment and paid education — the amount of confirmed expenses is still a limiting factor, but the procedure for confirmation and the list of documents are eventually clarified by the tax authorities in favor of digitalization of the process. Taxpayers are advised to check in advance which certificates and receipts are acceptable evidence of expenses in the current year.

Property deductions are still one of the most significant items of repayment for citizens who purchase housing or pay mortgage interest.

The maximum deduction amounts for the purchase of housing and mortgage interest rarely change, but the key limitation for the practical possibility of repayment is the time aspect: according to current practice, you can get a property deduction by claiming expenses for the last three tax periods through filing a 3—personal income tax return, even if the right to deduction arose earlier.

That is, the right to deduct after the purchase or construction of housing remains, but personal income tax can only be returned for the last three years with the possibility of filing successive declarations for each of these years. It is important to take this rule into account for those who apply for a refund late or first learned about the possibility of a deduction after several years.

Investment deductions are a separate category that covers deductions for individual investment accounts (IIS) and other long—term instruments. In 2026, there is a continuation of the trend towards regulating investment preferences: the Ministry of Finance and lawmakers are adjusting the conditions for access to investment deductions, clarifying the timing and formats of confirmation, and introducing new codes to reflect such transactions in declarations.

It is important for investors to monitor exactly how transactions with IC and other accounts are reflected in tax reports, since errors in codes and supporting documents often lead to a refusal to deduct.

How to get a deduction: algorithm and documents

The procedure for obtaining a tax deduction is through the employer (when the deduction is applied monthly to the calculated personal income tax) and through the tax inspectorate (by filing a 3-personal income tax return with a package of supporting documents). The choice of path depends on the type of deduction and the taxpayer's personal situation: property deductions and many social deductions are more often made through 3-personal income tax, while some standard deductions are more convenient to obtain through an employer.

At the same time, in 2026, in practice, the electronic procedure for submitting documents through the official Gosuslugi portal and the taxpayer's personal account on the FTS website is increasingly being used — this reduces the time for desk verification and simplifies monitoring the status of the application.

The algorithm of actions for registration through the tax service is general and includes the following steps: collection of supporting documents (housing purchase and sale agreements, acceptance certificates, mortgage interest certificates, checks and payment documents for treatment or training), filling out a 3-personal income tax declaration for the relevant tax periods, filing a declaration and copies of documents in the tax authority and the expectation of a desk check. Based on the results of the audit, the Federal Tax Service makes a decision and transfers the refund amount to the bank account within the established time frame.

When applying through an employer, an appropriate application is submitted and copies of key documents are attached, after which the employer reduces the amount of personal income tax withheld until the deduction amount is reached.

In 2026, tax services are increasingly accepting scanned copies of documents in electronic form, but for some deductions, tax authorities may still require originals or certified copies.

The list of basic documents for various deductions remains standard, but with amendments to new confirmation formats: for a property deduction, it is a purchase and sale agreement or a construction contract, acceptance and transfer certificates, a mortgage agreement and a bank statement on the amount of interest paid; for a social deduction, it is payment documents, medical service contracts and certificates of tuition fees.; for investment deduction — confirmation of contributions to the IC and account statements. The tax agency updates lists and templates of certificates, so before submitting documents, it is worth checking the current requirements on the official website of the Federal Tax Service.