Tax deduction for treatment
When paying for medical services and purchasing medicines, you can recover part of the money spent through a social tax deduction on personal income tax (NDFL)
In accordance with clause 3 of article 219 of the Tax Code of the Russian Federation, an individual may recover part of the funds spent on treatment. For expenses incurred from 01.01.2024, the maximum total amount of treatment expenses (excluding expenses on costly treatment) is 150,000 roubles per calendar year, of which the NDFL paid to the budget — amounting to 13% — is refundable. For costly types of treatment, the tax deduction is taken in the amount of the actual expenses incurred, without the limit of 150,000 roubles.
In accordance with clause 3 of article 219 of the Tax Code of the Russian Federation, an individual may recover part of the funds spent on treatment. For expenses incurred from 01.01.2024, the maximum total amount of treatment expenses (excluding expenses on costly treatment) is 150,000 roubles per calendar year, of which the NDFL paid to the budget — amounting to 13% — is refundable. For costly types of treatment, the tax deduction is taken in the amount of the actual expenses incurred, without the limit of 150,000 roubles.
A social tax deduction for treatment can be claimed by an individual who has paid for:
medical services, including costly ones, provided to themselves, their spouse, their parents, and also their children (including adopted ones) under the age of 18 (up to 24 if the children, including adopted ones, are studying full-time at an institution)
medicines prescribed by a doctor, including for family members
insurance premiums under a voluntary health insurance (VHI) contract concluded for their own treatment or the treatment of family members
Taxpayers who acted as a guardian or trustee of citizens who were formerly their wards are also entitled to the social tax deduction after the guardianship or trusteeship has ended, if those citizens are studying full-time at educational institutions and are under 24 years of age.
The deduction for amounts paid for medical services is granted to the taxpayer if the medical services are provided by medical organisations holding the appropriate licences to carry out medical activity, issued in accordance with the legislation of the Russian Federation, and upon the taxpayer’s submission of documents confirming their actual expenses on the medical services provided and on the purchase of medicines for medical use
The only mandatory document for obtaining a tax deduction for treatment is the certificate of payment for medical services; it confirms both the treatment and its payment at the same time.
The certificate is provided by the medical organisation where the treatment took place.
The tax deduction itself can be obtained either by applying to your employer or by filing a 3-NDFL declaration with the tax office at your place of registration.
At the Belaya Raduga clinic network, you can order a certificate for a tax deduction by submitting a request: